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Tax Consultant Certification refers to a test one must pass in order to obtain a Tax Consultant Certificate.
Tax Consultant Certificate refers to a document certifying someone as a Tax Consultant, which can be obtained from the Tax Consultant Certification Organizing Committee formed by the Minister of Finance.
There are three levels of Tax Consultant Certificate:
- Tax Consultant Certificate level A, certifying the level of skill of delivering tax services to Individual Taxpayers in the performance of their tax rights and obligations, except for those domiciled in a country having a double taxation avoidance agreement with Indonesia;
- Tax Consultant Certificate level B, certifying the level of skill of delivering tax services to Individual and Corporate Taxpayers in the performance of their tax rights and obligations, except for foreign direct investor Taxpayers, Permanent Establishments, and Taxpayers domiciled in a country having a double taxation avoidance agreement with Indonesia; and
- Tax Consultant Certificate level C, certifying the level of skill of delivering tax services to Individual and Corporate Taxpayers in the performance of their tax rights and obligations.