News
The Constitutional Court Denies Judicial Review Request of the HPP Law

Friday, 08 July 2022

The Constitutional Court Denies Judicial Review Request of the HPP Law

JAKARTA. The Constitutional Court of Indonesia (MK) rejected the application for a judicial review of Law Number 7 of 2021 on the Harmonization of Tax Regulations (HPP).

The rejection was stated in decision number 19/PUU-XX/2022 and was read out on Thursday (7/7) by nine constitutional judges. Previously, the application for judicial review was submitted by an entrepreneur named Priyanto.

According to the applicant, there are a number of provisions regulated in the HPP Law which are considered unconstitutional because they are contrary to the 1945 Constitution. However, according to the panel of judges, the petition for material review was unacceptable in its decision.

The primary points of contention in the judicial review concerned the Value Added Tax (VAT), Income Tax, Carbon Tax, Excise, and the Voluntary Disclosure Program (VDP) rollout.

Specifically, the articles tested materially by the applicant include Article 4A paragraph (2) letter b, Article 4A paragraph (3) letter a, Article 4A paragraph (3) g, Article 7 paragraph (1), Article 16B paragraph ( 1a) letter j numbers 1, 2, 3 and 6, as well as Articles 5 to 12 in the Chapter of Taxpayer Voluntary Disclosure Program.

Government Appreciation

On the decision of the Constitutional Court, the Directorate General of Taxes admitted that they agreed and considered it a fair decision. "The HPP Law cannot contradict the 1945 Constitution," said Director of Extension, Services and Public Relations of DGT Neilmaldrin Noor.

Neil further admitted that DGT appreciated the panel of judges for deciding this case.



Related


Global Recognition
Global Recognition | Word Tax     Global Recognition | Word TP
Contact Us

Jakarta
MUC Building
Jl. TB Simatupang 15
Jakarta Selatan 12530

+6221-788-37-111 (Hunting)

+6221-788-37-666 (Fax)

Surabaya
Graha Pena 15th floor
Jl. Ahmad Yani 88
Surabaya 60231

+6231-828-42-56 (Hunting)

+6231-828-38-84 (Fax)

Subscribe

For more updates and information, drop us an email or phone number.



© 2020. PT Multi Utama Consultindo. All Rights Reserved.