Supreme Court Regulation Number 1 of 2019 was issued as a legal basis for holding hearings electronically. The implementation of electronic hearings at the Tax Court is decided by the Chief Judge of the Tax Court.

On May 11, 2023, the Tax Court Secretariat held an outreach session regarding the e-Tax Court for the purpose of achieving electronic-based justice. This suggests that the Tax Court will soon conduct hearings entirely online.

The e-Tax Court is an information system used to administer tax disputes electronically through a series of tax dispute registration processes (e-registration), receipt of appeal letters/lawsuit letters/appeal description letters/response letters/rebuttal letters, additional data, letters of declaration of revocation of tax dispute, determination of panel/Single Judge, and submission of notification/subpoena, as well as management, submission, and storage of documents. The benefits of using e-Tax Court are as follows:

1. The dispute file is recorded in the e-Tax Court system and is accessible to the parties;
2. An integrated system that tracks the process of dispute resolution from the filing of appeals/lawsuits to the conclusion of Decisions;
3. Cost effectiveness for all parties;
4. Documents can be submitted and meetings can be held electronically;
5. Appeals/lawsuits can be filed at any time and from any location; and
6. Document transfer is quicker.

Taxpayers, the Directorate General of Taxes, the Directorate General of Customs and Excise, and others can use the e-Tax Court.

The following features are included in the e-Tax Court:

1. e-Registration –> The process of registering parties online;
2. e-Filing –> Online filing of an appeal/lawsuit;
3. e-Litigation –> Supports online trials (Schedule, Trial Notification, and others);
4. e-Decision –> Decisions are delivered online; and
5. Dashboard –> Displays real-time disagreement information to the parties.

The implementation of the e-Tax Court will be revealed in the near future.