Tax disputes are disputes arising in the field of taxation between the taxpayer or the tax guarantor and the authorized official as a result of the issuance of a decision that can be appealed or appealed to the Tax Court based on taxation laws, including a claim for billing under the Tax Collection Law. with a Forced Letter.
Legal remedies that can be taken by taxpayers are as follows:
- A lawsuit
- Judicial review
For the four legal remedies, the requirements that must be fulfilled by Taxpayers in their submission are as follows.
- submitted in writing in the Indonesian language;
- state the amount of tax owed or the amount of tax withheld or collected or the amount of loss according to the calculation of the Taxpayer accompanied by the reasons on which the calculation is based;
- 1 (one) objection filed only for 1 (one) tax assessment letter, for 1 (one) tax deduction, or for 1 (one) tax collection;
- Taxpayers have paid the accrued tax at least the amount that has been approved by the Taxpayer in the final discussion of the results of the examination or the final discussion of the results of verification, before the Objection Letter is submitted;
- submitted within a period of 3 (three) months from: tax assessment letter sent; or deduction or tax collection by third parties; unless the taxpayer can show that the period of time cannot be fulfilled due to circumstances beyond the taxpayer’s authority;
- The Objection Letter is signed by the Taxpayer, and if the Objection Letter is signed by the non-Taxpayer, the Objection Letter must be accompanied by a special power of attorney as referred to in Article 32 paragraph (3) of the KUP Law; and
- Taxpayers do not submit applications as referred to in Article 36 of the KUP Law.
- In the event that the Objection Letter submitted by the Taxpayer does not meet the requirements as referred to in paragraph (1) letter a, letter b, letter c, letter d, or letter f, the Taxpayer may make corrections to the Objection Letter and resubmit before the time period 3 (three) months exceeded.
- The date for submission of the revised Objection Letter is the date the Objection Letter was received.
- In the event that the Taxpayer submits an objection, the period of payment of accrued tax which is not approved in the final discussion of the results of the examination or the final discussion of the results of verification as stated in the Underpayment Tax Assessment Letter and the Underpayment Tax Assessment Letter, and has not been paid at the time of filing object, deferred up to 1 (one) month from the date of issuance of the Objection Decision.
- Taxpayers can submit an appeal only to the tax court body on the Decision of Objection.
- An application shall be submitted in writing in the Indonesian language for a clear reason no later than 3 (three) months after the Decision on Objection is received and attached with a copy of the Objection Decree.
- Against 1 (one) Decision submitted 1 (one) Letter of Appeal.
- The lawsuit is filed in writing in Indonesian with the Tax Court.
- The time period for filing a Lawsuit against Tax collection is 14 (fourteen) days from the date of billing. This time period is not binding if the said period cannot be fulfilled due to circumstances beyond the plaintiff’s control. The extension of the period of time is 14 (fourteen) days from the end of the situation beyond the plaintiff’s authority.
- The time period for filing a lawsuit against a decision other than a lawsuit is 30 (thirty) days from the date the decision of the claim was received. This time period is not binding if the said period cannot be fulfilled due to circumstances beyond the plaintiff’s control. The extension of the period of time is 14 (fourteen) days from the end of the situation beyond the plaintiff’s authority.
- For 1 (one) billing implementation or 1 (one) Decision submitted 1 (one) Lawsuit.
- claim is accompanied by clear reasons, stating the date it was received, the billing implementation, or the Decision which was sued and attached with a copy of the sued document.
- Requests for Reconsideration can only be submitted 1 (one) time to the Supreme Court through the Tax Court.
- The Petition for Review does not suspend or stop the implementation of the Tax Court’s decision.
- The procedural law applicable to the review hearing is the procedural examination review law as referred to in Law No. 14 of 1985 concerning the Supreme Court, except those specifically regulated in the Tax Court Law.