On April 2nd 2020, The Chairman of the Tax Court has issued a Circular Letter (SE) number 03/2020 regarding guidelines for adjusting implementation of the trial and administrative services during the period of preventing spread of Covid-19 in the tax court environment.

The period of preventing spread of Covid-19 in the tax court environment has been set to be effective from March 17th, 2020 to April 21st , 2020, and is adjusted with the recent development.

In summary, there are some adjustments as a result of the issuance of SE-03, namely :

A. APPEAL

Postponement of the trial of the tax disputes which had originally been scheduled in the period of preventing spread of Covid-19 , will be postponed until the end of the period of preventing spread of covid-19 with a further notice;

1) Directly submission of an appeal

In case of the deadline to submit an appeal through directly submission as referred to in Article 35 paragraph 2 of the Tax Law number 14/2002 falls under the period of preventing spread of covid-19, hence, the deadline will be postponed for number of days of the periods of preventing spread of Covid-19;

2) Indirectly submission

In case of the deadline to submit an appeal through indirectly submission (e.g mail) as referred to in Article 35 paragraph 2 of the Tax Law number 14/2002 falls under the period of preventing spread of covid-19, hence, the deadline still referred to Tax Court Law number 14/2002;

B.LAWSUIT

1) Directly Submission of Lawsuit

In case of the deadline to submit lawsuit through directly submission as referred to in Article 40 paragraph (4) and (5) of the Tax Law number 14/2002 falls under the period of preventing spread of covid-19, hence, the deadline will be postponed for the maximum 14 days since the date of the end of the period of preventing spread of Covid-19;

2) Indirectly submission

In case of the deadline to submit lawsuit through indirectly submission (e.g mail) falls under the period of preventing spread of covid-19, hence, the deadline still referred to Tax Court Law number 14/2002;

C.OTHERS

1) The period of trial preparation as referred to in Article 48 of Law 14/2002 does not take into account the period of preventing spread of covid-19;

2) The period of trial preparation as referred to in Article 81 and 82 of Law 14/2002 does not take into account the period of preventing spread of covid-19;

3) Appeal and /or Lawsuit services through the helpdesk service (directly submission) is postponed temporarily during the period of preventing covid-19;

4) Judicial Review service through the helpdesk service (directly submission) is postponed temporarily during the period of preventing covid-19;

5) All information and mail delivery services through helpdesk service (direct submission) is postponed temporarily during the period of preventing covid-19;

6) All of information services users are recommended to use online such as email (informasipp@kemenkeu.go.id), contact services at secretariat (www.setpp.kemenkeu.go.id) and other online services facilities;

7) Sending of copies of the Tax Court verdicts and Judicial Review verdicts is postponed temporarily during the period of preventing covid-19;

PDF: Tax Court SE-03/ 2020