The 2015 Regulation also stipulates limitations on the accounting service that can be provided by public accountants, as well as cooperation between national and foreign public accountant offices and associations.

The Director General of Tax (?Director General?) has issued Regulation No. PER-13/PJ/2015 on Implementing Guidelines for Tax Consultant Provisions (?Regulation?). In general, the Regulation sets out provisions on the requirements for a tax consultant license and registration, the tax consultant association, and sanctions for non-compliance.

The 2014 Regulation sets out general provisions on ?administrative tax attorneys? covering the following matters: a. Scope of work; b. Requirements to be admitted as an administrative tax attorney; and c. Formal requirements for a power of attorney (surat kuasa).

The Minister of Finance (?Minister?) recently issued Regulation No. 111/PMK.03/2014 of 2014 on Tax Consultants (?2014 Regulation?), which aims to improve the professionalism and accountability of tax consultants in Indonesia.

Due to the wide coverage of the Bill, this Indonesian Legal Brief (?ILB?) focuses on: the scope of engineering, Professional Program for Engineers, registration of engineers, and foreign engineers.

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