Tax Proxy Reform in the Coretax Era (MoF No. 44 of 2026)
The Ministry of Finance of the Republic of Indonesia officially enacted the Regulation No. 44 of 2026 (MoF-44) on 22 June 2026 and became effective on 6 July 2026, concerning Requirements for Becoming a Tax Proxy and Procedures for Exercising Tax Rights and Fulfilling Tax Obligations which replaces previous framework in the Regulation No. 229/PMK.03/2014.
The issuance of MoF-44 reflects the government’s effort to modernize and standardize the framework for delegating taxpayers’ rights and obligations to authorized representatives.
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