New Normal Period Revised, Tax Court Held Starting 8 June

Thursday, 28 May 2020

New Normal Period Revised, Tax Court Held Starting 8 June

JAKARTA. Tax Court revised the plan of resumption of tax case services, which were originally to be carried out from 2 June 2020 redated to 8 June 2020. It is as stated in Circular Letter (SE) of the Head of Tax Court number SE-10 / PP / 2020 concerning Procedure for the Implementation of Trial and Administrative Services during the Corona Virus Disease 2019 (Covid-19) in the Tax Court Environment, which also revoked the previous provision, SE-7 / PP / 2020.

The determination of the time for the commencement of administrative activities within the Tax Court is also in accordance with Circular Letter of the Head of Tax Court number SE-09 / PP / 2020 which stipulates an extended period of preventing the spread of Covid-19 in the tax court environment which was previously stipulated until 1 June, 2002, becoming longer which is until 7 June, 2020.

As in the former regulation, SE-10 / PP / 2020 also contains a number of procedures for conducting trials and administrative services in the tax court in order to enter the new normal period or the period of resumption of operational activities in the tax court during Covid-19 pandemic period. Some of the regulated administrative services such as filing legal remedies, both appeal, lawsuit and judicial review as well as sending copies of verdicts.

Read: Testing Fiscal Credibility During Crisis and Covid-19 Pandemic

Related to the procedure for conducting a trial, the panel of judges presiding over the trial is single, the maximum substitute registrar consists of one assistant substitute secretary and one official.

Meanwhile, the parties, such as the appellants or plaintiffs, and the appeallee or defendant each is represented at most two people. In addition, every trial must pay attention to safe distance or physical distancing.

All parties in the courtroom are required to wear mask, wash hands with antiseptic liquid and no physical contact. All documents and evidences  presented must comply with the prevention and dissemination procedures of Covid-19.

Read: Here is The Procedure for Reporting Government-Borne Tax Incentive

Meanwhile, for administrative service delivery procedures, the following protocols must be met.
First, they must pay attention to the safe distance between officers and service users. Second, all parties involved are required to wear mask, use antiseptic fluid and not make physical contact. Third, the documents submitted must comply with the guidelines to prevent the spread of Covid-19.



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