Which tax consultant can serve a PT PMA
Can any tax consultant handle our PT PMA's taxes?
The situation
Under PMK 55/2026, tax consultants hold Tier A, B or C licences. Tier B cannot serve foreign invested companies or permanent establishments; Tier C can serve all.
The law
- PMK 55/2026 on tax consultants and other parties acting as taxpayer proxies: Tax consultants must be Indonesian citizens with a competence certificate and practice licence; Tier C is needed to serve foreign invested companies
- Art 32, Law 6/1983 on General Provisions and Tax Procedures (KUP Law), as last amended by Law 6/2023: A taxpayer may appoint a proxy (kuasa) with a special power of attorney to carry out tax rights and duties
What it means for you
Ask for the consultant's practice licence and tier. For a PT PMA you need a Tier C consultant to act as proxy. A consultancy firm in PT form must also meet PMK 55/2026 rules on who founds and leads it.
What to do
- Ask for the licence number and tier.
- Check it on the DJP or association list.
- Sign a special power of attorney.
- Assign Coretax roles.
A proxy acting outside their tier can have filings challenged.
We can do this for youSetting up a foreign owned company (PT PMA): investment list, capital, deed, NIB and post set up: IDR 22.000.000