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ย In Indonesia’s Tax Court, tax dispute hearings can proceed through either ordinary procedures (pemeriksaan dengan acara biasa) or fast-track procedures (pemeriksaan dengan acara cepat). This discussion focuses on fast-track procedures as outlined in Articles 65 to 68 of the Tax Court Law.

 

Overview of Fast-Track Procedures.

ย  ย Fast-track procedures can be conducted by either a single judge or a panel of three judges. This flexibility means fast-track hearings arenโ€™t restricted to a single judge but can also involve a full panel when necessary to ensure proper adjudication of the case.

 

Types of Cases Eligible for Fast-Track Procedures.

~ Specific Tax Disputes: Certain tax disputes qualify for fast-track procedures if they meet specific conditions. These include cases where an appeal is filed more than three months after the decision, involves multiple decisions, or lacks the required 50% payment of the owed amount. Additionally, appeals filed by someone other than the taxpayer or an authorized representative, and appeal or lawsuit letters not submitted in Bahasa Indonesia, may also qualify.

~ Unresolved Lawsuits Beyond Six Months: Cases without a decision within six months of filing may qualify.

~ Incomplete or Incorrect Court Decisions: Decisions that lack required statements or contain clerical and/or calculation errors.

~ Jurisdictional Issues: Disputes where the Tax Court lacks authority, allowing appellants to redirect the case to a different court.

 

Streamlined Process for Fast-Track Hearings.

ย  ย Fast-track hearings do not require documents like appeal briefs or rebuttal letters, simplifying the process to focus directly on central legal issues. This approach allows for a faster resolution by removing unnecessary administrative steps.

 

Decision Timeline.

ย  The decision for a fast-track procedure is generally made within 30 (thirty) days from the date the Appeal or Lawsuit is received. If the dispute is outside its jurisdiction, a ruling of “non-acceptance” is issued within this period, allowing the appellant to take the case to the appropriate court.

 

Benefits of Fast-Track Procedures.

ย  Fast-track procedures bring clear benefits. Taxpayers get faster resolutions and saving time. If the Tax Court lacks authority, cases can quickly move to the appropriate court. Quick decisions allow taxpayers to adjust financial or operational plans as needed. Tax authorities benefit from faster case handling, reducing backlog and improving tax administration. This fast-track framework provides an efficient, fair option for specific disputes, ensuring timely resolution for everyone involved.

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