JAKARTA. Tax dispute cases are possible to be held electronically via a video conference application. It is as stated in the decree of the Chairman of the Tax Court number KEP-016/PP/2020 on the electronic trial in the Tax Court, which was issued and effective from 29 May 2020.
This policy was issued for the trial examining tax disputes to run more effectively and efficiently during Corona Virus Disease 2019 (Covid-19) pandemic. The hearing mechanism that utilizes this technology is applied to court activities from the examination to the verdict.
The following are procedures for electronic proceedings which is stipulated in the beleid's attachment:
Notice or Call of Trial Session
First, the substitute registrar will send a notification letter or summons to the parties electronically, which us enclosed with an approval form of the electronic hearing.
The form must be returned to the Tax Court a maximum of three days before the hearing, otherwise the hearing will be held as usual or not electronically. However, if the appellant or the plaintiff states that he does not agree, he can be present directly in the Tax Court's courtroom.
Trial Session Implementation
Electronic trial is held using a video conference application on a predetermined schedule. If a trial is scheduled for evidentiary hearing, documents and evidence must be submitted no later than the day and time of the trial. Otherwise, then the parties are deemed not using their rights in presenting evidence.
Meanwhile, if the trial requires an examination of witnesses, experts or language transfer, taking an oath can be carried out remotely through audio-visual communication media.
Court Judgement Pronouncement
The panel of judges or sole judge pronounces the decision of the trial electronically, which is considered to be attended by the parties in a hearing open to the public. The verdict will then be made in the form of a copy of the electronic verdict and shall be given an electronic signature.
Then the verdict is published to the public in the tax court information system. Although, it is carried out electronically, the verdict has legal force and legal consequences.