MUCBijak Fifth Edition : Procedure of Objection and Appeal in the New Normal Era is Discussed

JAKARTA. MUC Consulting once again held a tax discussion event called #MUCBijak, which this time discussed the procedures for dealing with tax objection and appeal in the new normal era. As for the speakers in #MUCBijak in this fifth edition are Head of Sub-Directorate of Appeal and Lawsuit of Directorate General of Taxes (DGT) Etty Rachmiyanthi, Head of Section of Appeals and Lawsuit of DGT Fedryan Adhie Shiesva, and Tax Dispute Senior Manager of MUC Consulting Shinta Marvianti. The discussion conducted on 17 June 2020 was hosted by MUC Tax Consultant Dimas Gelar, as a moderator.

Just like the previous #MUCBijak event, this event was also held through ZOOM application but it still can be listened live through MUC Consulting's Youtube channel and Instagram account. On this occasion, the speakers discussed how to process the submissions of objection and appeal during the pandemic and new normal.

In general, the discussion showed that the pandemic that occurred made all parties, including taxation stakeholders can be responsive and accommodating to the situation. Thus, the tax administration process is not only carried out formally but is also substantive.

Here are the summary of some points from the discussion:

First, during the Corona Virus Disease 2019 (Covid-19) pandemic, the objection and appeal legal process could not be conducted normally. This is due to the government's decision to set the period during the pandemic as period in force majeure. 

Second, for that matter the Directorate General of Taxes (DGT) then issued Circular Letter number SE-22 / PJ / 2020 which regulates the extension of the time for filing an objection by the taxpayers. Under normal conditions, as stated in the General Tax Provisions and Procedures Law (UU KUP), objection must be submitted within three months from the time the tax assessment letter was sent or from the date of tax collection to nine months.

Third, in addition to that, the beleid also regulates the extension of the decision period for the objection submitted by the taxpayer, from which is usually a maximum of 12 months, to 19 months after the objection request is received.

Fourth, all these provisions are then reaffirmed in Circular Letter number SE-32 / PJ / 2020. In addition to the affirmation of the pre-arranged relaxation facilities, this regulation contains the impact of the determination of  force majeure period on the extension of the period for exercising rights and / or fulfilling tax obligations under Perppu number 1 2020.

Fifth, in this discussion the DGT also emphasized the mechanism for signing documents, such as the signing of an official report that was possible without face to face. Likewise the process of examination or mechanism of clarifying the results of examination on objection request, can be done virtually.

Sixth, related to the signing of documents that use digital signature method, can be done, as long as it complies with the ITE Law. So that documents using digital signatures can be used as evidence before the panel of judges.