Tax Consultant , Definition, Duties, and Types of Services. Dealing with various administrative and taxation issues is certainly a difficult and complicated thing because not all of you understand it. Therefore, you can use the services of a tax consultant in order to carry out tax obligations properly and correctly.
You can authorize a tax consultant to handle their tax obligations starting from preparing, calculating to reporting the taxes they have paid. So that they can avoid mistakes related to tax calculations and reporting that can present losses to you as the taxpayer.
The presence of a tax consultant makes you not need to feel burdened with tax administration matters when making reports and the reporting process, because it has been handled directly by experts from tax consultants. Tax consultants understand audit procedures and anticipate the risk of losses due to errors in calculations.
Therefore, in using tax consultant services, taxpayers must choose those with qualified and trusted credibility. If you choose the wrong tax consultant service, instead of helping with tax affairs, it can actually bring losses to the taxpayer and also to the state.
Tax Consultant Functions and Duties of a Tax Consultant
Types of Tax Consultant Services
Advantages of Using a Tax Consultant
Tax Consultant
Tax Consultants can provide consulting services in the field of taxation, subject to the limitations of their level of expertise.
Tax Consultant is a person who provides tax consulting services to taxpayers in order to exercise their rights and fulfill their tax obligations in accordance with tax laws and regulations. This is in accordance with the legal basis of the Minister of Finance Regulation No. 111/PMK.03/2014.
Apparently, in order for a tax consultant to provide consulting services in the field of taxation, it must be in accordance with the limits of his level of expertise.
Tax Consultant Certificate level A, which is a Tax Consultant Certificate that shows the level of expertise to provide services in the field of taxation to individual taxpayers in exercising their rights and fulfilling their tax obligations. Except for taxpayers domiciled in a country that has a double taxation avoidance agreement with Indonesia.
Tax Consultant Certificate level B, which is a Tax Consultant Certificate indicating the level of expertise to provide services in the field of taxation to individual taxpayers and corporate taxpayers in exercising their rights and fulfilling their tax obligations.
Except for foreign investment taxpayers, permanent establishments, and taxpayers domiciled in countries that have double tax avoidance agreements with Indonesia.
As for the level C Tax Consultant certificate, which is a Tax Consultant Certificate that shows the level of expertise to provide services in the field of taxation to individual taxpayers and corporate taxpayers in exercising their rights and fulfilling their tax obligations.
Functions and Duties of a Tax Consultant
Tax consultants should be able to help clients save money by making wise financial decisions about taxes.
Tax consultants in carrying out their obligations have the duties and functions of providing consulting services to taxpayers in exercising their rights and fulfilling their tax obligations in accordance with tax laws and regulations. By offering consulting services in the field of taxation, tax consultants must be able to help clients save money by making wise financial decisions about taxes.
A tax consultant will gather information about the client’s financial situation and strategize, to help reduce tax liabilities by taking advantage of tax credits and deductions.
The functions and duties of a tax consultant are a necessity for new companies, as well as established companies. Moreover, taxation is an ongoing affair and always requires expert guidance to manage it properly.
In short, this profession helps taxpayers, both individuals and institutions to carry out the fulfillment of tax obligations. As such, tax consultants are responsible for accompanying/representing clients during audits.
If there is an overpayment of tax, then the tax consultant can assist with tax restitution. Assistance is provided from data preparation, submission of tax refunds, audits, until the process of returning excess tax is completed.
A tax consultant can be one of the services that you can use to assist in managing taxes. This is because taxes are one of the important things that must be taken care of and paid. Similarly, when you buy a house, you are also required to pay taxes. Well, if you want to buy a house in the West Semarang area, it can be your reference!
Types of Tax Consultant Services
Tax consultants are needed to help solve all kinds of tax affairs, such as consulting problems and client tax payments. This tax consultant is a person whose job is to assist taxpayers in taking care of all matters related to taxes.
With this consultant, it is hoped that those who use these services can carry out tax obligations properly, and feel the benefits of paying taxes. So, what are the types of tax consultant services, here is a summary:
- Tax Compliance
This tax consultant is tasked with taking care of matters related to the tax compliance of his clients. Compliance means calculating, paying, and reporting taxes. - Tax Planning
Tax consultants perform client tax planning services with the aim of optimizing their clients’ profits. Including this tax planning is the preparation of annual reports by the consultant. - Tax Report Audit
This tax report examination aims to evaluate data that is related to the emergence of tax burdens that are detrimental to the client company. - Consultant-Assisted Tax Audit
This tax consultant has a big responsibility in representing or accompanying clients when conducting tax audits. This is done because there are many clients who do not understand tax issues. This tax consultant also assists in preparing data and documents needed during the audit. - Tax Restitution
If the client needs a refund of his tax overpayment, then the tax consultant can assist in the implementation of tax restitution. Starting from the preparation of the data, submission of restitution, examination to the final process of receiving the excess tax refund.
Tips :
Tax consultants in carrying out their obligations have the duties and functions of providing consulting services to taxpayers in exercising their rights and fulfilling their tax obligations in accordance with tax laws and regulations.
Advantages of Using a Tax Consultant
- The advantage you get when using consulting services is that it is more efficient because the error rate is very small, so there is minimal risk of overpaying.
- The company does not need to feel burdened with tax administration matters when making reports and the reporting process, because this has been handled directly by experts from tax consultants.
- Companies feel more comfortable when undergoing tax audits because they are accompanied by consultants who understand audit procedures and anticipate the risk of losses due to errors in calculations. Can solve the problem quickly and thoroughly so that it does not take up the mind and time of the company leader.
- By using tax consultant services, the company can focus more on developing its business. Company owners and management can do their activities as usual without any burden, because tax matters have been handled by competent people. Companies can also be more focused on doing tax planning.
- In using tax consultant services, of course, taxpayers must choose a tax consultant who has qualified and trusted credibility. Make sure the tax consultant you choose has obtained a license to practice from the Director General of Taxes.
- A good tax consultant must be transparent in delivering information to his clients. Choose a tax consultant who is able to provide the right solutions and advice for you.
To Become a Tax Consultant, You Must Meet These Requirements
Tax consultant is a person or entity that provides consulting services in the field of taxation to taxpayers in accordance with the provisions of laws and regulations that have been applied to exercise the rights and fulfill the obligations of taxpayers in the world of taxation.
Requirements to Become a Tax Consultant
Of course, becoming a tax consultant is not easy and must fulfill every existing requirement. For the requirements to become a tax consultant, it can be grouped into 3 (three) groups, namely:
- General requirements for those who wish to become a tax consultant:
- Have status as an Indonesian citizen
- Residing in Indonesia
- Have no ties with work or position in the Government/State or State/Region-Owned Enterprises
- Have good behavior as evidenced by a certificate from an authorized agency
- Have a Taxpayer Identification Number (NPWP)
- Registered as a member of a Tax Consultant Association registered with the Directorate General of Taxes (DGT), such as the Indonesian Tax Consultant Association (IKPI).
- Have a certificate as a tax consultant, which is a certificate of knowledge of the tax consulting profession that can be obtained through participation in the Tax Consultant Certificate Exam (USKP).
- Requirements for former employees of the Directorate General of Taxes (DGT) who resign as civil servants before retirement age:
Must fulfill the general requirements to become a tax consultant as previously described.
At his/her own request, honorably discharged as a Civil Servant (PNS)
Passing the period of 2 (two) years as of the date of the decision on the letter of honorable dismissal as a Civil Servant (PNS).
- Requirements for retired Directorate General of Taxes (DGT) employees
- Must meet the general requirements
- As an employee of the Directorate General of Taxes (DGT), serving for at least 20 (twenty) years.
- Never been sentenced to severe disciplinary punishment while serving at the Directorate General of Taxes (DGT) in accordance with the applicable laws in the field of civil service.
- Obtaining the right to retire as a Civil Servant (PNS) at the end of his/her service period within the Directorate General of Taxes (DGT).
- Passing the period of 2 (two) years starting from the date of decision of the retirement letter.
So what about the rights and obligations of tax consultants?
Limitation of Level of Expertise
Tax consultants who have met the requirements are entitled to provide consulting services in the field of taxation, but their rights and obligations are limited based on the professionalism certificate they have. There are 3 types of Tax Consultant Certificate, as follows.
- Tax Consultant Certificate with class A, has the right to provide services in taxation for taxpayers in exercising their rights and fulfilling their tax obligations, unless the taxpayer’s residence has a double taxation avoidance agreement with Indonesia.
- Tax Consultant Certificate with class B, has the right to provide services in taxation for individual and corporate taxpayers to exercise their tax rights and obligations, except for taxpayers engaged in foreign investment, permanent establishment, and taxpayers residing in countries that have agreed to avoid double taxation with Indonesia.
- Tax Consultant Certificate with class C, has the right to provide services in the field of taxation when individual and corporate taxpayers exercise their tax rights and obligations.
- Tax Consultant Obligations
- Meanwhile, tax consultants also have obligations. Tax consultants who are licensed to practice have the following obligations:
- Providing consulting services to taxpayers in accordance with the applicable law.
- Comply with the code of ethics as a tax consultant and be guided by the tax consultant professional standards set by the Tax Consultant Association.
- Must participate in continuing professional development activities organized and recognized by the Tax Consultant Association and meet the continuing professional development credit units
- Required to submit annual report of Tax Consultant, such as:
- Contains the number and information related to taxpayers who have been provided with tax consulting services in the form of softcopy and submitted through the Tax Consultant administration application and in the form of hardcopy printed from the Tax Consultant administration application.
- Attach a list of realization of continuing professional development activities for Tax Consultant who has been obliged to follow continuing professional development.
- Attach a photocopy of the valid Tax Consultant Association Member Card.
- Submit this annual report at the latest in April of the following fiscal year.
- Shall notify any changes in the personal data of the Tax Consultant by attaching evidence of the intended changes to the Directorate General of Taxes (DGT) in writing.
- Shall notify the change of Tax Consultant Association where the Tax Consultant is incorporated at the latest 30 (thirty) working days since the date of the Decision Letter of Revocation of Registered Certificate of Tax Consultant Association where the Tax Consultant is incorporated, and attach a copy of the membership decision letter to the new Tax Consultant Association and has been legalized by the Chairman of the Tax Consultant Association.
- Required to document related:
- Letter of contract or agreement with the partnership or legal entity where the Tax Consultant practices in providing consulting services to Taxpayers.
- Letter of contract or agreement made with the Taxpayer which is the basis for the preparation of the Tax Consultant’s Annual Report.
- Obligation to approve the publication of Tax Consultant data in the form of name and address of the Tax Consultant contained in the Tax Consultant administration application.