Regulation Update
The Role of Tax Account Representative is Rearranged

Friday, 21 May 2021

The Role of Tax Account Representative is Rearranged

Minister of Finance Sri Mulyani rearranged the existence of an account representative assigned to each Tax Office (KPP).

The rearrangement includes the rearrangement of duties and the process of appointing each account representative at all tax offices.

The purpose of this rearrangement is so that the role of account representatives in each KPP can be more effective and optimal. Also, this change was carried out as a follow-up to the organizational structuring and work procedures of the Directorate General of Taxes (DGT) vertical organization.

The rearrangement of the role of the representative account is stated in the Minister of Finance Regulation (PMK) Number 45/PMK.01/2021 which was issued and effective from 5 May 2021 replacing the previous regulation, namely PMK Number 79/PMK.01/2015.

Read: Tax Base Expansion Needs Extraordinary Strategy

Account Representative Job Description is Changed

A fairly substantive change in the latest rules is about the duties and functions of account representatives. If in the previous rule, account representative duties were differentiated according to their respective functions, this is not the case in the latest regulation.

In fact, in the latest rule, there is no distinction of function defined for each account representative. All account representatives have a number of tasks that must be carried out, including;

  • Planning, implementing and following up on tax intensification and extensification based on data collection and mapping of tax subjects and objects
  • Carrying out territorial control activities, observation of tax potential, and mastery of information
  • Seeking, collecting, processing, researching, analyzing, updating, and determining follow-up on tax data
  • Monitoring tax compliance
  • Arranging the concept of appeals and carrying out counseling to taxpayers
  • Supervising and monitoring follow-up data and information not limited to notification letters, third-party data, and tax amnesty data
  • Managing the administration and drafting the concept of determination and issuance of legal products and tax control products

Non-Technical Rules

When compared to the previous rules, the account representative duties stipulated in the latest regulation are no longer technical.

For example, in the previous regulation, the government assigned an account representative who carried out service and consulting functions to perform;

  • Completing the taxpayer applications
  • Completing the proposed correction of tax assessment
  • Guiding and providing tax technical consultation to taxpayers
  • Completing the proposed reduction of Land and Building Tax (PBB)

Meanwhile, the duties of an account representative who perform the supervisory function include;

  • Supervising taxpayer compliance
  • Compiling a taxpayer profile
  • Analyzing the performance of taxpayers
  • Reconciling taxpayer data for purposes of intensification and appeal

Criteria are Tightened

Apart from strengthening its function, the government has also tightened the requirements to become an account representative.
Among other things, if previously to become an account representative it was enough with a high school certificate (SLTA), then in the latest regulations, at least one must have an Associate's Degree.

Read: These General Provisions on Taxation are Overhauled in the Omnibus Law 

In addition, an account representative must also come from civil servants (PNS) who have worked for at least two years with the lowest rank or class, namely administrator or group II/c.

While related to the mechanism of appointment remains the same. They are appointed and dismissed by the Director General of Taxes. 

In the latest regulation, the government also emphasized that the appointment of an account representative must be based on the availability of employees, workload and potential revenue.


 



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