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THE LAW ON TAX TRIBUNAL
Referred to in this Law as:
Tax Tribunal is a judicial institution exercising judicial power for taxpayers or tax bearers seeking justice for tax dispute.
This law establishes tax tribunal domiciled in the capital of the state.
(1) Sessions of tax tribunal are held in its domicile and if deemed necessary, they can be organized in other places.
(2) The venue of the sessions as meant in paragraph (1) is stipulated by the chairman.
(1) The Supreme Court fosters tax tribunal technically.
(2) Organizational, administrative and financial fostering of the tax tribunal is done by the Ministry of Finance.
(3) The fostering as meant in paragraphs (1) and (2) can not reduce the freedom of judges in examining and deciding tax disputes.
The structure of the tax tribunal consists of the leader, member judges, secretary and clerk.
The leader of the tax tribunal consists of a chairman and 5 (five) vice chairpersons at the maximum.
(1) The President appoints judges from the list of candidates proposed the Minister after securing approval of the Chairman of the Supreme Court
(2) The President appoints the chairman and vice chairpersons from judges proposed by the Minister after securing the approval of the Chairman of the Supreme Court.
(3) The chairman, vice chairpersons and judges are state officials executing the judicial task in the field of tax dispute.
(4) The chairman, vice chairpersons and judges are state officials executing the judicial task in the field of tax dispute.
(1) To become a judge, every candidate must meet the following requirements:
(2) examining and deciding a certain tax dispute case at needs special expertise, the chairman can appoint Ad Hoc judge as a member judge.
(3) To become an ad hoc judge, one must meet the requirements as meant in paragraph (1), except letters b and f.
(4) The prohibition as meant in Article 12 paragraph (1) letter f does not apply to an ad hoc judge.
(5) Procedures for appointing the ad hoc judge in tax tribunal as meant in paragraph (1) are stipulated by a decree of the Minister.
(1) Before assuming their positions, the chairman, vice chairpersons and judges must swear/promise according to their religions or beliefs, which reads as follows:
"I swear/promise seriously that I, for assuming this position, do not give or promise something to whomever directly and indirectly by using whatever name and means."
"I swear/promise that I shall do and shall not do something in this position, shall not receive a promise or gift from whomever directly and indirectly."
"I swear/promise that I shall be loyal to and maintain as well as apply Pancasila as the state philosophy, foundation and ideology, the Constitution of 1945 and all laws effective for the Republic of Indonesia."
"I swear/promise that I shall continue executing my position honestly, thoroughly and do not differentiate people in executing my obligation and shall act property and fairly as the chairman/vice chairman/judge of the tax tribunal who has good and honest character in upholding law and justice."
(2) The chairman and vice chairpersons read the oath/promise in front of the Chairman of the Supreme Court.
(3) Judges read the oath/promise in front of the chairman.
(1) The Supreme Court fosters and supervises judges generally.
(2) The chairman fosters and supervises the execution of tasks and behaviors of vice chairpersons, judges and secretary/clerk.
(3) The fostering and supervision as meant in paragraphs (1) and (2) cannot reduce the freedom of judges in examining and deciding tax disputes.
(1) A judge is not allowed to concurrently serve as:
(2) In addition to the positions as meant in paragraph (1), other position which cannot be assumed by a judge at the same time are further regulated in a government regulation.
(1) The President honorably relieves the chairman, vice chairpersons and judges of their positions on the basis of recommendations of the Minister, after securing approval from the Chairman of the Supreme Court because the relevant persons are:
(2) The President honorably relieves the chairman, vice chairpersons and judges of their positions on the basis of recommendations of the Minister, after securing approval from the Chairman of the Supreme Court because the state needs the relevant persons for executing other state tasks.
(3) The chairman, vice chairpersons and judges that passing away are automatically relieved in honorable manner of their positions by a presidential decree.
The President dishonorably relieves the chairman, vice chairpersons and judges of their positions on the basis of recommendations of the Minister after securing approval from the Chairman of the Supreme Court because the relevant persons are:
Any proposal for the honorable relief as meant in Article 13 paragraph (1) letter d and the dishonorable relief as meant in Article 14 letters b, c, d and e is submitted after the relevant persons are given sufficient opportunity to defend themselves m front of the Judge Honorable Panel.
(1) The establishment, composition and working arrangement of the Judge Honorable Panel as well as procedures for defense of judges are stipulated by a presidential decree on the basis of recommendations of the Chairman of the Supreme Court and the Minister.
(2) The judge Honorable Panel is assigned:
(1) Before the chairman, vice chairpersons and judges are relieved dishonorably, the President dismiss them provisionally on the basis of recommendations of the Minister with the approval of the Chairman of the Supreme Court.
(2) A judge dismissed from his/tier position is not automatically relieved of his/her status as a civil servant.
(1) If arrest warrant which is followed by detention is issued to the chairman, vice chairpersons or judges, the said chairman, vice chairpersons or judges must be first relieved provisionally of their positions.
(2) if the chairman, vice chairpersons or judge are demanded before the court in a criminal case without detention, the said chairman, vice chairpersons or judges are relieved provisionally of their positions.
(1) If the chairman, vice chairpersons or judges already arrested and detained as meant in Article 18 paragraph (1) turn out to be not guilty in the investigation, the said chairman, vice chairpersons or judges are returned to their previous Positions.
(2) If the criminal charge against the chairman, vice chairpersons or judges as meant in Article 18 paragraph (2) is not proven on the case of the a court decision already having permanent legal power, the said chairman, vice chairpersons or judges are returned to their previous positions.
(1) The chairman, vice chairpersons or judges only can be arrested and/or detained on the basis of an order of the Attorney General after securing approval from the President, except in the following case:
(2) The arrest or detention as meant in paragraph (1; must have been reported to the Chairman of the Supreme Court not later than 2 x 24 (twenty four) hours.
Further provisions on procedures for provisional, honorable and dishonorable relief of the chairman, vice chairpersons or judges as well as their rights are stipulated in a government regulation.
(1) The protocol status of the chairman, vice chairpersons and judges is stipulated by a government regulation.
(2) Allowance and other provisions applying to the chairman, vice chairpersons, judges, secretary, vice secretary and alternate secretary are stipulated by a decree of the Minister.
The secretary leads secretariat assigned to provide general administrative services and is assisted by a vice secretary.
Before assuming their positions, the Chairman must take oath/promise of the secretary/vice secretary/alternate secretary according to their religions or beliefs, which reads as follows:
I swear/promise:
"that I, to be appointed to become the secretary/vice secretary/alternate secretary, shall be loyal and obedient fully to Pancasila, the Constitution of 1945, state and the government";
"that I shall abide by all laws in force and execute official tasks entrusted to me m a full sense of dedication, awareness and responsibility";
"that I shall continue upholding the honor of the state and government and dignity of the secretary/vice secretary/alternate secretary as well as to prioritize to the state interests, instead of personal, individual or group interests";
"that I shall keep secrecy of something that according to its characteristic or an order I must keep in secrecy";
"that I shall work honestly, in orderly manner, accurately and enthusiastically for the state interests".
(1) The secretary/vice secretary/alternate secretary and employees of the tax tribunal secretariat are civil servants within the Ministry of Finance.
(2) The secretary/vice secretary/alternate secretary can execute tasks of judicial clerk concurrently.
To be appointed as secretary, vice secretary and alternate secretary, a candidate must meet the following requirements:
The status of the secretary, vice secretary and alternate secretary is regulated by a decree of the Minister.
(1) Tasks, responsibility and organizational structure of the tax tribunal secretariat are stipulated by a presidential decree.
(2) Working procedures of the tax tribunal secretariat are stipulated by a decree of the Minister.
(3) Procedures for legal proceedings in the tax tribunal are stipulated by a decision of the chairman.
(1) A clerical division led by a clerk is made available in the tax tribunal.
(2) In executing his/her task, the clerk of the tax tribunal is signed by a vice clerk and several alternate clerks.
(3) Unless otherwise stipulated by law, the clerk, vice clerk d alternate clerks cannot hold double position as:
(4) The minister appoints and relieves the clerk, vice clerk and alternate clerks of their positions.
(5) The Supreme Court fosters the clerk technically.
Before assuming their positions, the clerk, vice clerk and alternate clerks must swear/promise according to their religions or beliefs, which reads as follows:
"I swear/promise seriously that I, for assuming this position, do not give or promise something to whomever directly and indirectly by using whatever name and means."
"I swear/promise that I shall do and shall not do something in this position, shall not receive a promise or gift from whomever directly and indirectly."
"I swear/promise that I shall be loyal to and maintain as well as apply Pancasila as the state philosophy, foundation and ideology, the Constitution of 1945 and all laws effective for the Republic of Indonesia."
"I swear/promise that I shall continue executing my position honestly, thoroughly and do not differentiate people in executing my obligation and shall act properly and fairly as the clerk/vice clerk/alternate clerks of the tax tribunal who has good and honest character in upholding law and justice."
(1) The tax tribunal has the task and authority to examine and decide a tax dispute.
(2) The tax tribunal, in the case of appeal, only examines and decides a decision on objection unless otherwise stipulated by laws m force.
(3) The tax tribunal, in the case of litigation, examines and decides dispute over the collection of tax or decision on rectification or other decisions as meant in Article 23 paragraph (2) of Law No.6/1983 on taxation general provisions and procedures as already amended several times and the latest by Law No.16/2000 and taxation legislation in force.
(1) In addition to the task and authority as meant in Article 31, the Tax Tribunal supervises legal proxies providing legal aid for parties in dispute in hearings of the tax tribunal.
(2) The supervision as meant in paragraph (1) is further regulated by a decree of the Minister.
(1) The tax tribunal constitutes the first- and last-level court in examining and deciding a tax dispute.
(2) For the purpose of examination of tax dispute, the tax tribunal can summon or ask data or information connected with the tax dispute from the third party in accordance with laws in force.
(1) The respective parties in dispute can be accompanied or represented by one or more legal proxies by special power of attorney.
(2) To become a legal proxy, the following requirements must be fulfilled:
(3) If the legal proxy accompanying or representing an appeal applicant or plaintiff is a member of the same family by blood and marriage up to the second lineage, employee or custodian, the requirements as meant in paragraph (2) are not needed.
(1) Appeal is submitted by an appeal letter in the Indonesian language to the tax tribunal.
(2) Appeal is submitted in 3 (three) months after the date of receipt of the decision submitted for appeal, unless otherwise stipulated by taxation legislation.
(3) The period as meant m paragraph (2) is not binding if the period cannot be fulfilled because conditions beyond control of the appeal applicant.
(1) One appeal letter is submitted against one decision.
(2) Appeal is submitted by mentioning clear reasons and the date of receipt of the decision submitted for appeal.
(3) Copy of the decision submitted for appeal is attached to the appeal letter.
(4) In addition to the requirements as meant in paragraphs (1), (2) and (3) as well as Article 35, in the case of appeal being submitted against the amount of tax due, the appeal only can be submitted if the amount of the tax due has been paid as high as 50% (fifty percent).
(1) Appeal can be submitted by a taxpayer, his/her heir, executive or legal proxy.
(2) If an appeal applicant died during the appeal process, the appeal can be continued by his/her heir, legal proxy of his/her heir or his/her custodian if the appeal applicant is bankrupt.
(3) If during the appeal process, an appeal applicant carries out business merger, consolidation, split/expansion or liquidation, the said application can be continued by the party 'receiving responsibility because of the business merger, consolidation, split/expansion or liquidation.
The appeal applicant can complete his/her appeal letter to fulfill the provisions in force as long as the period as meant in Article 35 paragraph (2) does not yet elapse.
(1) A statement of revocation of appeal can be submitted to the tax appeal.
(2) The revoked appeal as meant in paragraph (1) is abolished from the list of disputes by:
(3) The appeal already revoked through h the stipulation or decision as meant in paragraph (2) cannot be submitted again.
(1) Litigation is submitted in writing in the Indonesian language to the tax tribunal.
(2) The period of submission of litigation against the collection of tax is 14 (fourteen) days as from the date of collection.
(3) The period of submission of litigation against decisions other than the litigation as meant in paragraph (2) is 30 (thirty) days as from the date of receipt of the litigated decisions.
(4) The period as meant in paragraphs (2) and (3) is not binding if the said period cannot be fulfilled because of conditions beyond control of the plaintiff.
(5) The extension of the period as meant in paragraph (4) is 14 (fourteen) days as from the date of expiration of the conditions beyond control of the plaintiff.
(6) One litigation is submitted to one-time collection or one decision.
(1) can be submitted by plaintiff, his/her heir; executive or legal proxy by accompanying clear reasons, mentioning the date of receipt, implementation of collection, or the litigated decision and attaching a copy of the litigated decision.
(2) If a complainant died during the litigation process, the litigation can be continued by his/her heir, legal proxy of his/her heir or his/her custodian if the complainant is bankrupt.
(3) If during the litigation process, a complainant carries out business merger, consolidation, split/expansion or liquidation, the said application can be continued by the party receiving responsibility because of the business merger, consolidation, split/expansion or liquidation.
(1) A statement of revocation of litigation can be submitted to the tax tribunal
(2) The revoked litigation as meant in paragraph (1) is abolished from the list of disputes by:
(3) The appeal already revoked through h the stipulation or decision as meant in paragraph (2) cannot be submitted again.
(1) Litigation does not postpone or prevent the implementation of collection of tax or taxation obligations.
(2) A complainant can submit an application for postponing the follow-up to the collection of tax as meant in paragraph (1) during the examination of the tax dispute until the tax tribunal makes a decision.
(3) The application as meant in paragraph (2) can be submitted confidingly in the litigation and can be decided earlier than the principal dispute.
(4) The application for postponing as meant in paragraph (2) only can be approved in the most urgent condition inflicting serious loss on interests of the complainant if the litigated collection of tax is implemented.
(1) The tax tribunal asks for details of appeal or responding letter or appeal letter or litigation letter from appeal defendant in 14 (fourteen) days as from the date of receipt of the appeal or litigation letter.
(2) If the appeal applicant sends a following letter or document to the tax tribunal as meant in Article 38, the 14 (fourteen) day period as meant in paragraph (1) starts from the date of the following letter or document.
(1) The defendant gives up the detail of appeal or responding letter as meant in Article 44 in the period of:
(2) The tax tribunal sends a copy of the detail of appeal or responding letter as meant in paragraph (1) to the appeal applicant or plaintiff in 14 (fourteen) days as from the date of receipt.
(3) The appeal applicant or plaintiff can give up a letter of denial to the tax tribunal in 30 (thirty days) as from the date of receipt of the copy of detail of appeal or responding letter as meant in paragraph (2).
(4) A copy of the letter of denial as meant in paragraph (3) is sent to the defendant in 14 (fourteen) days as from the date of receipt of the denial letter.
(5) If the defendant or appeal applicant or plaintiff failed to meet the provisions as meant in paragraphs (2) and (3), the tax tribunal still continues examining appeal or litigation.
The appeal applicant or plaintiff can notify the chairman to be present in the session for giving verbal information.
(1) The chairman appoints a panel consisting of 3 (three) judges or single judge to examine and decide a tax dispute.
(2) In the case of the examination being done by the panel, the chairman appoints one of the judges as meant m paragraph (1) as the presiding judge leading the examination of the tax dispute.
(3) The judges or single judge as meant in paragraph (1) hold session on the stipulated day and notify the date of the session to the parties in dispute.
(1) The judges/single judge as meant in Article 47 must have started the session in 6 (six) months as from the date of receipt of letter of appeal.
(2) In the case of litigation, the judges/single judge must have held the session in 3 (three) months as from the date of receipt of the litigation.
Examination by ordinary proceedings is done by a panel.
(1) For the purpose of examination, the presiding judge opens a session and declares it open for the public.
(2) Before examination of the principal case starts, the panel examines the completeness and/or clarity of the appeal or litigation.
(3) If the appeal or litigation is incomplete and/or unclear as meant in paragraph (2) as long as the matter has nothing to do with the requirements as meant in Article 35 paragraph (1), Article 56 paragraphs (1) and (4) and Article 40 paragraph (1) and/or paragraph (6), the completeness and/or clarity can be given in the session.
(1) A presiding judge, member judge or clerk is obliged to resign from a session if the relevant person has familial relations by blood or marriage up to the third lineal line or husband-wife relations though they divorced, with a judge or clerk in the same panel.
(2) A presiding judge, member judge or clerk is obliged to resign from a session if the relevant person has family relations by blood or marriage up to the third lineal line or husband-wife relations though they divorced, with appeal applicant or plaintiff or legal proxy.
(3) The presiding judge, member judge or clerk as meant in paragraphs (1) and (2) must be replaced and unless the relevant person resigns, but the dispute has been decided, the said decision is illegal and the chairman orders the dispute to be proceeded again promptly with the different composition of the panel and/or clerk.
(4) In the case of the familial relations by blood, marriage or husband-wife relations as meant in paragraphs (1) and (7) being ascertained before elapsing the one-year period after the dispute is decided as meant in paragraph (3), the said dispute is s proceeded again in 3 (three) months, starting from the date when the said relations are known.
(1) A presiding judge, member judge, clerk, vice clerk or alternate clerk is obliged to resign from a session if the relevant person has direct or indirect interest in a case that the said official handles.
(2) The resignation as meant in paragraph (1) can be done on the basis of request from one of the parties or the parties !n dispute.
(3) The chairman is authorized to stipulate the resignation as meant in paragraphs (1) and (2) in the case of the doubtful or divergent opinion.
(4) The presiding judge, member judge, clerk, vice clerk or alternate clerk as meant in paragraph (1) must be replaced and unless being replaced or resigned hut the dispute has been decided, the said decision is illegal and the chairman orders the dispute to be proceeded again promptly with the composition of presiding judge, member judge, clerk, vice clerk or alternate clerk different, unless otherwise the decision already elapsed the one-year period.
(5) In the case of the direct or direct interest as meant in paragraph (i) being ascertained before elapsing the one year period after the dispute is decided as meant in paragraph (4), the dispute is proceeded again in 3 (three) months as from the date when the interest is known.
(1) The presiding judge summons the defendant and can summon the appeal applicant or plaintiff to provide oral information.
(2) In the case of the appeal applicant or defendant notifying his/her presence in the session as meant !n Article 46, the presiding judge informs the date and day the session to the appeal applicant or defendant.
(1) The presiding judge explains the complained problem to parties in dispute.
(2) The panel questions the appealed or defendant regarding matters disclosed by the appeal applicant or plaintiff in the appeal letter or litigation and in the denial letter.
(3) If the panel deems necessary and in the case of the appeal applicant or plaintiff being present at the session, the presiding judge can ask the appeal applicant or plaintiff to provide information needed for the settlement of the tax dispute.
(1) Based on the request from one of the parties in dispute or due to the position, the presiding judge can order witness to be present and testify at the session.
(2) The witness ordered by the presiding judge as meant in paragraph (1) must be present at the session and cannot be represented.
(3) In the case of the witness failing to appear, even though he/she has been summoned accordingly and the panel can make a decision without hearing testimony of the witness, the presiding judge continues the legal proceedings.
(4) Unless the witness comes without accountable reason, even though the relevant has been summoned accordingly, and the panel has a sufficient reason for suspecting that the witness is intentionally absent, as well as the panel cannot make a decision without testimony of the said witness, the presiding judge can ask for assistance of police to bring the witness to the session.
(5) The cost needed for bringing the witness to the session, which is requested by the relevant party is borne by the said party.
(1) Witnesses are summoned to the session one by one.
(2) he presiding judge questions the witnesses regarding their full name, place of birth, age or date of birth, sex, nationality, domicile, religion, job, degree of familial relations and working relations with the appeal applicant/ plaintiff or the appealed/defendant.
(3) Before testifying, the witnesses are obliged to declare oath or promise according to their respective religions or beliefs.
(1) Parties whose information cannot be heard as the witness as meant in Article 55 are:
(2) If deemed necessary, the presiding judge can ask the parties as meant in paragraph (1) letters a, b and c for testifying.
The parties as meant in Article 57 paragraph (2) can deny the request of the presiding judge for testifying.
If everybody that is due to his/her job or position is obliged to keep in secrecy all things in connection with his/her job or position, the obligation to keep in secrecy is ignored for the purpose of legal proceedings.
(1) Any question submitted to witness by one of the parties is conveyed through the presiding judge.
(2) If the said question, according to consideration of the presiding judge, has nothing to do with the dispute, the question is overruled.
(1) Unless the appeal applicant or plaintiff or witness understands the Indonesian language, the presiding judge can appoint a linguistic expert.
(2) Before executing the task of making translation that the appeal applicant or plaintiff or witness as meant in paragraph (1) understands into the Indonesian language and vise versa, the oath or promise of the linguistic expert is taken in accordance with his/her religion or belief.
(3) People serving as a witness in the dispute cannot be appointed as a translator in the said dispute.
(1) In the case of the appeal applicant or plaintiff or witness turning out to be dumb and/or deaf as well as unable to write, the presiding judge appoints a person clever to associate with the appeal applicant or plaintiff or witness as a translator.
(2) Before executing the task, the oath or promise of the translator is taken in accordance with his/her religion or belief.
(3) In the case of the appeal applicant or plaintiff or witness turning out to be dumb and/or deaf but able to write, the presiding judge can ask a clerk to write questions and warnings to the appeal applicant or plaintiff or witness and orders the relevant to convey the writings to the said appeal applicant or plaintiff or witness for writing answers, and later all questions and answers must be read.
(1) The oath or promise of a witness is taken and his/her testimony is heard at the session attended by the appealed or defendant.
(2) If the appealed or defendant has been summoned accordingly but the relevant failed to appear without accountable reasons, the oath or promise of the witness is taken and his/her testimony is heard without the presence of the appealed or defendant.
(3) If the witness to be testified failed to appear at the session because of the absence permissible legally, the panel can come to the domicile of the witness to take oath or promise or to hear testimony of the said witness without the presence of the appealed or defendant.
(1) Unless a dispute is settled one trial day, the examination is continued on the following trial day, which is stipulated.
(2) The following trial day is notified to the appealed or defendant and can be informed to the appeal applicant or plaintiff.
(3) If the appealed or defendant is absent from the legal proceedings without accountable reason, even though the relevant has be notified accordingly, the session can be continued without the presence of the appealed or defendant.
Examination by fast proceedings is done by the panel or single judge.
(1) Examination by fast proceedings is applied to:
(2) The certain tax disputes as meant in paragraph (1) letter a are tax disputes whose appeal or litigation fails to meet the provisions as meant in Article 35 paragraphs (1) and (2), Article 36 paragraphs (1) and (4), Article 37 paragraph (1), Article 40 paragraph (1) and/or paragraph (6).
Examination of the tax disputes as meant in Article 66 paragraph (1) by fast proceedings is done without detail of appeal or responding letter or denial letter.
All provisions on examination by ordinary proceedings also apply to examination by fast proceedings.
(1) Evidence can be in the form of:
(2) Conditions already ascertained by the public need not be proven.
The letter or writing as evidence consists of:
(1) Testimony of expert is an opinion disclosed under oath at the session with regard to matters that he/she knows according to his/her experience and knowledge.
(2) Someone not permitted to testify as the witness as meant in Article 57 paragraph (1) cannot give testimony of expert.
(1) Based on the request of the both parties or one of the parties or due to his/her position, the presiding judge or single judge can appoint one or several experts.
(2) At the session, an expert must give information both in writing and verbally, which is fortified by oath or promise, with regard to the truly manner according to his/ her experience and knowledge.
Testimony of a witness is considered a proof if the information deals with matters that the witness experiences, sees and hears personally.
Recognition of the parties cannot be withdrawn, unless otherwise on the basis of solid reason and the panel or single judge can accept.
Knowledge of the judge is matters having their truth ascertained and believed.
The judge determines what must be proven, load of verification along with evaluation of verification and at least 2 (two) proofs as meant in Article 69 paragraph (1) are needed for legitimizing the verification.
(1) A verdict of the tax tribunal is the final decision and has permanent legal power.
(2) The tax tribunal can issue a provisional verdict on litigation concerning the application as meant in Article 43 paragraph (2).
(3) Parties in dispute can submit an application for review of a verdict of the tax tribunal to the Supreme Court.
A decision of the tax tribunal is made on the basis of results of evaluation of verification and the relevant taxation legislation as well as belief of the judge.
(1) If the examination is done by the panel, the verdict of the tax tribunal as meant in Article 78 is made on the basis of deliberation led by the presiding judge and in the case of the deliberation failing to result in an agreement, the verdict is made by voting.
(2) Unless an agreement is obtained in deliberation to make a verdict thus it must be decided by voting, opinions of member judges disagreeing with the said decision is mentioned in the verdict of the tax tribunal.
(1) The verdict of the tax tribunal can be in the form of:
(2) Litigation, appeal or appeal to the Supreme Court cannot be filed against the verdict as meant in paragraph (1).
(1) A verdict on appeal examined by ordinary proceedings is made in a period of 12 (twelve) months as from the date of receipt of the appeal letter.
(2) A verdict on litigation examined by ordinary proceedings is made in a period of 6 (six) months as from the date of receipt of the litigation letter.
(3) In specific cases, the period as meant in paragraph (1) is extended to another term of 3 (three) months at the maximum.
(4) In specific cases, the period as meant in paragraph (2) is extended to another term of 3 (three) months at the maximum.
(5) Unless the submitted litigation other than that against the decision on collection of tax is decided in the period as meant in paragraph (2), the tax tribunal is obliged to make a verdict through examination by fast proceedings for one month after the six-month period elapses.
(1) A verdict on the certain tax disputes as meat in Article 66 paragraph (1) which are processed by fast proceedings, declared unacceptable, is made in the following period:
(2) A verdict/stipulation on the mistake as meant in Article 66 paragraph (1) letter f in the form of rectification of misprint and/or miscalculation, which is examined by fast proceedings is made in 30 (thirty) days as from the date when the mistake is ascertained or the application of a party is accepted.
(3) A verdict on disputes that, according to legal consideration, is not authority of the tax tribunal as meant in Article 66 paragraph (1) letter d in the form of being unacceptable, which is processed by fast proceedings is made in 30 (thirty) days as from the date of receipt of the appeal or litigation letter.
(4) If a verdict of the tax tribunal on the tax dispute as meant in paragraph (3) is made, the appeal applicant or plaintiff can submit litigation to the authorized court.
(1) A verdict of the tax tribunal must be read at a session open for the public.
(2) In the case of the failure to comply with the provision as meant in paragraph (1), a verdict of the tax tribunal is illegitimate and has no permanent legal power and in relation thereto, the decision must be read again at a session open for the public.
(1) A verdict of the tax tribunal must contain:
(2) The failure to comply any of the provisions as meant in paragraph (1) makes the said verdict illegitimate and the chairman orders the dispute to be processed again by fast proceedings, unless otherwise the decision already elapsed one year.
(3) The summary as meant in paragraph (1) letter is not needed if the tax tribunal makes a verdict on the tax dispute as meant in Article 66 paragraph (1) letters c and d and Article 66 paragraph (2).
(4) A verdict of the tax tribunal must be signed by the judges deciding the case and clerk.
(5) If the presiding judge or single judge in charge of the session is absent from signing, the verdict is signed by the chairman by disclosing reasons for the absence of the presiding judge or single judge.
(6) If the member judge is absent from signing, the verdict is signed by the presiding judge by accompanying reasons for absence of the said member judge.
(1) In the examination, clerk must make out an official report on the session, which contains everything arising from the hearing.
(2) The official report is signed by the presiding judge or single judge and the clerk and in the case of any of them being absent, reason for the absence is mentioned in the official report.
(3) If the presiding judge or single judge and clerk is absent from signing, the official report is signed by the chairman and one of the clerks by mentioning reason for absence of the presiding judge or single judge and clerk.
A verdict of the tax tribunal can be executed directly without requiring a decision of the authorized official unless otherwise stipulated by legislation.
If a verdict of the tax tribunal approves the appeal partly or wholly, the overpaid tax is returned plus an interest compensation of 2% (two percent) per month over 24 (twenty four) months at the maximum, in accordance with the taxation legislation in force.
(1) Secretary sends a copy of the verdict or stipulation of the tax tribunal is sent to parties by a letter not later than 30 (thirty) days as from the date of issuance of the verdict or 7 (seven) days as from the date of issuance of the provisional decision.
(2) The verdict of the tax tribunal must be executed by the authorized official not later than 30 (thirty) days as from the date of receipt of the verdict.
(3) The official not executing the verdict of the tax tribunal in the period as meant in paragraph (1) is subjected to a sanction in accordance with the personnel provisions in force.
(1) Application for the review as meant in Article 77 paragraph (3) only can be submitted once to the Supreme Court through the tax tribunal.
(2) The application for the review does not postpone or discontinue the execution of a verdict of the tax tribunal.
(3) The application for the review can be revoked before a verdict is made, and in the case of revocation, the application cannot be submitted again.
Legal proceedings applying to examination of review are the legal proceedings for examination of review as meant in Law No.14/1985 on the Supreme Court, unless otherwise stipulated specifically in this law.
An application for review only can be submitted on the basis of the following reasons:
(1) The application for the review on the basis of the reasons as meant in Article 91 letter a is submitted not later than 3 (three) months as from the date when the falsehood or deceit is ascertained or a verdict of the criminal judge obtains permanent legal power.
(2) The application for the review on the basis of the reasons as meant in Article 91 letter b is submitted not later than 3 (three) months as from the date of finding of the evidence letter whose day and date must be declared under oath and legalized by the authorized official.
(3) The application for the review on the basis of the reasons as meant in Article 91 letters c, d and e is submitted not later than 3 (three) months as from the date of delivery of the verdict.
(1) The Supreme Court examines and decides an application for review with the provision that:
(2) A verdict on the application for the review as meant in paragraph (1) must be read at a session open for the public.
With the enforcement of this law:
(1) Appeal or litigation submitted to the Tax Dispute Settlement Board and not yet decided, in the case of:
(2) Review can be submitted to the tax dispute case examined as meant in paragraph (1) letter a on the basis of this law.
With the enforcement of this law, Law No.17/1997 on the Tax Dispute Settlement Board (Statute Book of 1997 No.40, Supplement to Statute Book No.2684) is declared null and void.
This law is named Tax Tribunal Law.
This law comes into force as from the date of stipulation.
For public cognizance, this law shall be promulgated by placing it in Statute Book of the Republic of Indonesia.
Ratified in Jakarta
On April 12,2002
THE PRESIDENT OF THE REPUBLIC OF INDONESIA
sgd
MEGAWATI SOEKARNOPUTRI
Promulgated in Jakarta
On April 12,2002
THE STATE SECRETARY OF THE REPUBLIC INDONESIA
sgd
BAMBANG KESOWO