The issuance of PMK 55/2026 introduces important changes for anyone seeking to obtain a license as a tax consultant.

Under this new regulation, prospective tax consultants are not only required to demonstrate technical competence, but must also fulfill new professional examination requirements.

There are now two important stages that prospective tax consultants need to go through:

First, the Competency Test
Second, the Tax Consultant Professional Examination

1. Competency Test

The competency test is organized by the Financial Education and Training Agency (BPPK) or may be conducted in cooperation with other parties.

Participants who pass the test will receive a Competency Certificate (Surat Keterangan Kompetensi/SKK).

The SKK is valid for 3 years from the date of issuance.

To extend its validity, SKK holders must take a refresher examination. The extension can be carried out as early as 1 month before the SKK expires.

The competency test consists of three levels:

Level A
For handling the tax rights and obligations of individual taxpayers.

Level B
For handling the taxation of individuals and entities, with certain exceptions.

Level C
For handling the taxation of all individuals and entities.

2. Tax Consultant Professional Examination

In addition to the competency test, prospective tax consultants are also required to take the Tax Consultant Professional Examination.

This examination is organized by tax consultant associations and must be conducted in accordance with policies established by the Committee for Strengthening the Professionalism of Tax Consultants.

Participants who pass the examination will receive a Certificate of Passing the Tax Consultant Professional Examination.

This certificate will become one of the requirements for applying for a tax consultant practice license.

What About Existing Tax Consultant Certificates?

Those who already hold a tax consultant certificate issued under the previous regulations do not need to be immediately concerned.

Certificates issued under PMK 111/2014 and its amendments may still be used as SKKs, subject to certain conditions.

These certificates may be used for a maximum of 2 years from the date of issuance and may continue to serve as a requirement for applying for a tax consultant license until the relevant association begins conducting the Tax Consultant Professional Examination.

When Will the Professional Examination Take Effect?

PMK 55/2026 requires tax consultant associations to organize the professional examination no later than December 31, 2026.

With this new regulation, the process of becoming a tax consultant is now more structured.

Prospective tax consultants are required to demonstrate not only their technical competency, but also their professional readiness through the professional examination.

Conclusion

With the implementation of PMK 55/2026, the requirements for becoming a tax consultant are becoming more stringent and structured.

For those who are preparing to become tax consultants, understanding these new requirements is essential so that each stage can be prepared properly. Make sure you understand the competency levels, SKK validity period, professional examination requirements, and the transitional provisions for existing certificates before applying for a tax consultant practice license.