Regulation of the Head of Tax Court concerning Electronic Administration of Tax Disputes and Hearings in the Tax Court

On 21 July 2023, the Head of the Tax Court issued a new regulation Number PER-1/PP/2023 (“PER-1”) regarding electronic administration of Tax Disputes and Hearings in the Tax Court. Through this regulation, the Head of the Tax Court has revoked Regulation No. KEP-16/PP/2020.

Some salient points taken from PER-1/2023 are as follows:

  • Account Registration
    Taxpayers, tax bearers, or attorneys shall apply for account registration electronically to be Registered Applicants by uploading the following documents:

    1. Account registration application letter; and
    2. Registration certificate/ Tax ID Number/ Identity Card/ Family Card/ Passport and attorney license (for legal representative).

    Registered Applicants will be given an account activation link to obtain administrative and hearing services electronically at the e-tax court to the electronic domicile address.

  • Appeals and Lawsuits
    An appeal or lawsuit can be filed by a Registered Applicant by uploading an appeal or lawsuit letter in the form of electronic document in .pdf and .doc/.docx/.rtf formats.
    A Registered Applicant who has filed an appeal or lawsuit through the e-tax court will obtain an electronic proof of receipt (BPE). The date stated in the BPE is the date the letter is received at the Tax Court.
  • Electronic Hearings
    Appeals and lawsuits which are filed electronically will be heard electronically using a video conferencing application. However, for appeals or lawsuits that are not filed electronically, the hearings can still be conducted electronically with the consent of the appellant or plaintiff.
    In the electronic hearing process, the parties submit electronic documents to the e-tax court in accordance with the period set by the Judges. For effectiveness of tax dispute examination, the Judges may change the conduct of a dispute hearing from electronic hearing to face-to-face (offline) hearing.
  • Tax Court Verdicts
    The verdict is pronounced electronically by the Judges. The decision is provided in the form of a electronic copy of the decision with the Registrar’s Electronic Signature. The electronic verdict can also be implemented for appeals or lawsuits that are not filed through the e-tax court.

This regulation is effective from 31 July 2023.

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