What to Do if an Appeal or Lawsuit Submitted to the Tax Court is Incomplete or Unclear?

Submitting an appeal or lawsuit to the Tax Court requires precision and completeness. However, in some cases, appeal or lawsuit letters submitted to the Tax Court might be incomplete, such as missing a photocopy of the decision being appealed or contain mistakes that make the content unclear. So, what should you do if you find such issues after submission?

The good news is that there is an opportunity to correct or supplement your documents. The appellant or plaintiff has the opportunity to complete or correct the appeal or lawsuit letter ‘during the court hearing session’. According to Article 50, paragraph 3 of Law No. 14 of 2002 on Tax Court, it is stated:

“(3) If an Appeal or Lawsuit is incomplete and/or unclear as referred to in paragraph (2) as long as it does not pertain to the requirements as referred to in Article 35, paragraph (1), Article 36, paragraphs (1) and (4), and Article 40, paragraphs (1) and/or (6), the completion and/or clarification can be provided during the court session.”

Furthermore, the explanation of Article 50, paragraph 2 of the Tax Court Law clarifies that “completeness” in this context includes items such as a photocopy of the decision being appealed or contested, while “clarity” refers to the reasons for the appeal or lawsuit.

Although the law provides an opportunity to complete or correct our appeal or lawsuit letter, it is advisable to conduct a thorough check before submitting the appeal or lawsuit to the Tax Court. This proactive approach helps to avoid unnecessary risks and ensures the submission is as accurate as possible.

Disclaimer:
This communication contains general information only. Before making any decision or taking any action that may affect your tax and finances or your business, you should consult a qualified professional adviser. GNV shall not be liable or responsible for any loss or damage whatsoever arising directly or indirectly in connection with any person relying on this communication.

Author : Ahdianto