Taxpayer Power of Attorney Certificates Included in New Scheme
Changes to the Taxpayer’s Attorney’s Certificate (SKT) are a significant concern for business owners and those involved in tax administration. The government issued Ministerial Regulation No. 44 of 2026 to update the requirements for becoming a Taxpayer’s Attorney and the procedures for exercising their rights and fulfilling their obligations.
Furthermore, the new regulations regulate the competence of other parties acting as taxpayer attorneys. As its implementation evolves, SKTs are moving towards three classifications: levels A, B, and C. Therefore, taxpayers need to understand these changes early on.
What is a Taxpayer Power of Attorney SKT?
A Registered Certificate (SKT) relates to the competence of another party to act as a Taxpayer’s Attorney. The other party is a person other than a Tax Consultant or the Taxpayer’s family who meets the requirements as stipulated.
However, the SKT does not automatically grant authority to handle all tax matters. Taxpayers are still required to provide a Special Power of Attorney explaining the tax rights and obligations of the authorized party.
Thus, the SKT and Special Power of Attorney have different functions. The SKT demonstrates the competence of the authorized party, while the Special Power of Attorney serves as the basis for the appointment by the Taxpayer.
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Get to Know the 3 Levels of SKT
So, what do levels A, B, and C mean? These divisions relate to the classification of the competency of the Other Party acting as the Taxpayer’s Attorney. Furthermore, the scope of competency follows applicable regulations.
- SKT Level A
A Level A SKT relates to the competence to handle individual taxpayer representation within a specific scope. Therefore, holders of this classification need to have a thorough understanding of individual tax administration and obligations.
- SKT Level B
Furthermore, a Level B SKT has a broader scope of competence, including the tax needs of individual and corporate taxpayers, as stipulated in the regulations. Therefore, taxpayers need to tailor their choice of power of attorney to their tax needs.
- SKT Level C
Meanwhile, SKT level C addresses more specific needs, including aspects of international taxation. Therefore, more specific competencies become essential when taxpayers face cross-border transactions or issues.
However, taxpayers need to carefully understand these classifications. PMK 44/2026 serves as the primary regulatory basis, while the technical mechanisms for implementing competencies follow implementing regulations. Therefore, do not determine authority solely based on A, B, or C labels without verifying them.
What is the Impact on Taxpayers?
This change makes selecting a Taxpayer’s Attorney even more crucial. In addition to assessing experience, taxpayers need to examine the attorney’s status, competence, and suitability for their tax needs.
Furthermore, the attorney is obliged to carry out duties professionally, maintain the confidentiality of information, comply with tax provisions, and avoid actions that are detrimental to the Taxpayer.
Therefore, verification before granting power of attorney is a crucial step. This way, taxpayers can reduce the risk of administrative errors and maintain tax compliance.
Transition Period Needs Attention
In addition to the main provisions, PMK 44/2026 also regulates a transition period for certain parties previously using tax brevet certificates or diplomas. Therefore, parties still using these proofs of competency must comply with the transitional provisions and applicable time limits.
Thus, 2026 will be an important momentum to adapt competencies and administration to the new system.
Great Performance Consulting Ready to Help
Facing regulatory changes certainly requires accurate understanding. Great Performance Consulting is here to help taxpayers and businesses understand their tax needs professionally and in accordance with the latest regulations.
In addition, Great Performance Consulting can help you prepare your administration, understand regulatory changes, and reduce the risk of errors in carrying out your tax obligations.
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Conclusion
The Taxpayer Power of Attorney (SKT) is an important part of the arrangement of the tax power of attorney system through PMK Number 44 of 2026. Meanwhile, classifications A, B, and C indicate the direction of competency grouping based on the scope of tax needs.
Therefore, taxpayers should understand the regulations early on and choose an attorney based on appropriate competency. With proper preparation, managing tax obligations can be more orderly, secure, and professional.