Tax Consultant Association refers to a national Tax Consultant professional organization that is registered with the Directorate General of Taxes (DGT) and serves as a forum for Tax Consultants to gather.
The requirements for becoming a DGT-registered Tax Consultant Association are as follows:
- Incorporated as a legal entity in accordance with the laws and regulations;
- Have articles of association;
- Have boards and committees approved by the general meeting of association members;
- Have a continuous professional development program;
- Have Tax Consultant code of ethics and professional standards;
- Have an Honorary Board serving to oversee, investigate, and resolve allegations of Tax Consultant code of ethics and professional standards violation by association members.
Tax Consultant Association registration is applied for by filling out the form and printing out the Application Letter of Tax Consultant Association Registration from the https://konsultan.pajak.go.id website and submitting them to the Director General of Taxes by enclosing:
- Notarial deed ratified by the Ministry of Law and Human Rights;
- Articles of association;
- Composition of central and branch boards and committees approved by the general meeting of association members;
- List of members and copies of valid members’ Practice License Cards;
- Continuous professional development program;
- Tax Consultant code of ethics and professional standards;
- A copy of Taxpayer Identification Number (TIN) Card.