It’s Official! The Tax Court Applies e-Tax Court from 31 July 2023

JAKARTA, DDTCNews - The Tax Court has officially issued a regulation constituting the basis for implementing e-litigation using e-Tax Court. The said regulation refers to the Chief Justice of the Tax Court Regulation Number PER-1/PP/2023.

With the enactment of PER-1/PP/2023 on 21 July 2023, the e-Tax Court will be applied in the administration of disputes and trials starting 31 July 2023.

“The administration and e-litigation pursuant to this Chief Justice of the Tax Court Regulation shall be applied starting 31 July 2023.,” reads Article 27 of PER-1/PP/2023, quoted on Saturday (22/7/2023).

To file an appeal or lawsuit, a registered applicant may upload a notice of appeal or notice of intent to sue on the e-Tax Court. A registered applicant refers to a taxpayer or a tax bearer or an attorney who already has an account as an e-Tax Court user

The uploaded notice of appeal or notice of intent to sue must be in the portable document format (PDF) and .doc/.docx/.rtf format and attached with a copy of the decision/document subject to the appeal or lawsuit.

After filing an appeal or a lawsuit through the e-Tax Court, the applicants will receive an electronic receipt. The date stated in the electronic receipt is the date the notice of appeal or notice of intent to sue is received by the Tax Court.

If an appeal or lawsuit is filed electronically, the appeal or lawsuit will also be subject to e-litigation. On the contrary, if it is not filed electronically, the trial may be conducted electronically subject to the approval of the appellant or plaintiff.

E-litigation is to be implemented using a video-conferencing application. E-litigation using an application is legally deemed to fulfil the principle of a public trial.

Specifically for tax dispute examinations, the judicial panel/single judge may change the implementation of the examinations from e-litigation to in-person trials. This is feasible considering the effectiveness of the examinations,

In respect of the pronouncement of the decision, Article 17 of PER-1/PP/2023 stipulates that a decision is legally pronounced when a copy of the decision is uploaded to the e-Tax Court.

With the enactment of PER-1/PP/2023, the Chief Justice of the Tax Court Decree Number KEP-16/PP/2020 concerning e-Litigation in the Tax Court is revoked and declared invalid. (sap)