Tax Court Hearing Procedures, Deadline for Submission of Tax Appeal, Tax Lawsuit, Judicial Review letter and Other Tax Court Services during the Covid-19 Pandemic
- June 5, 2020
- Posted by: Administrator
- Category: Tax News
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The chief judge of the Tax Court has issued several circular letters, i.e. SE-01/PP/2020 up to SE-11/PP/2020 regarding the Tax Court hearing procedures, deadline for submission of tax appeal, tax lawsuit, judicial review and other tax court services during the Covid-19 pandemic.
The main points of the Circulars are summarized as follows:
- The period for preventing spread of COVID-19 in the Tax Court is from 17 March 2020 to 7 June 2020 (83 days). During this period, the Tax Court has temporarily stopped its services of hearing sessions and receiving letters, including Appeal Letter, Lawsuit, Judicial Review, unless the letters are submitted though mail/post.
- The deadlines for submission of Tax Appeal, Tax Lawsuit, Judicial Review letter and other letters were extended.
- The tax Court set out new procedures for hearing sessions during the Covid-19 Pandemic.
The summary of the hearing procedures, deadlines for submission of the letters, and other matters as stipulated in the above circular letters is as follows:
| ACTIVITIES | NORMAL | DURING THE COVID-19 PANDEMIC |
| Tax Court Hearing (Trials) |
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| Extension Period for submission of Appeal Letter that was originally due on 17 March – 7 June 2020
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The Covid-19 prevention period, i.e. 17 March – 7 June 2020, shall not be taken into account in computing the deadline for submitting the tax and/or customs appeal. This means that the deadline for submission of tax and customs appeal letters is extended for another 83 days. |
| Extension Period for submission of Lawsuit Letter that was originally due on 17 March – 7 June 2020
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Deadline for submission of tax lawsuit letter is 30 days from the date of the Decision being objected, at the latest | In the event that the deadline for submission of lawsuit is 17 March – 7 June, the deadline is extended for up to a maximum of 14 days after the end of the prevention period (i.e. by 21 June 2020 at the latest). |
| Extension Period for submission of Judicial Review Letter that was originally due on 17 March – 7 June 2020
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Deadline for submission of reconsideration (Judicial review) is 3 (three) months from the delivery date of the Decision being disputed. | During the Covid-19 prevention period, receiving of Judicial Review letters is temporarily stopped. The prevention period shall not be taken into account in computing the deadline for submission of the Judicial Review request. |
| Delivery of Tax Court Verdict & Judicial Review Verdict
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The Tax Court Verdict shall be sent to the parties within 30 (thirty) days from the decision announcement date (hearing for reading decision). | During the Covid-19 prevention period, sending of Tax Court verdicts is temporarily stopped. The prevention period shall not be taken into account in computing the deadline for sending the verdicts. |