Tax Lawsuit and Tax Appeal Consultants
Our tax lawsuit and appeals consultant, consists of tax consultants, tax attorneys registered in the tax courts and senior tax practitioners in Indonesia. The advantages of our solutions in matters of lawsuits and tax appeals in tax courts in Indonesia are as follows:
- Deep expertise and experienced tax team
- Tax strategy with the right approach
- Responsive team in assisting companies in tax disputes (tax lawsuits or tax appeals in court)
What are the scope of disputes that can be examined and decided by the tax court
According to law number 14 of 2002 regarding the Tax Court, the scope of the powers of the tax court in Indonesia, are as follows:
- The Tax Court has the duty and authority to examine and decide on Tax Disputes.
- The Tax Court in terms of appeal only examines and decides disputes on objection decisions, unless otherwise stipulated by the applicable laws and regulations.
- The Tax Court in terms of the lawsuit examines and decides on disputes over the implementation of tax collection or decisions on corrections or other decisions as referred to in Article 23 paragraph (2) of Law Number 6 of 1983 concerning General Provisions and Procedures for Taxation as amended several times, the latest by Law - Law Number 16 of 2000 and the applicable tax laws and regulations.
Differences in tax lawsuits and appeals in Indonesia tax courts
Tax lawsuits by taxpayers can be made on:
- Execution of Forced Warrants, Warrants to Carry Out Confiscation, or Auction Announcements;
- Preventive decisions in the context of tax collection;
- Decisions relating to the implementation of tax decisions, other than those stipulated in Article 25 paragraph (1) and Article 26; or
- Issuance of tax assessment letters or Objection Decision Letters which in their issuance are not in accordance with the procedures or procedures that have been regulated in the provisions of tax laws and regulations
Meanwhile, an appeal can be made by the taxpayer on the objection decision that has been decided by the Directorate General of Taxes.
Critical matter for lawsuits and appeals in the tax court in Indonesia
Taxpayers should ensure the following in the lawsuit or appeal process at the tax court, including:
- The application letter clearly states the reasons for the lawsuit or appeal
- The application letter is submitted to the tax court within the period determined by law
- Responding to letters of description of appeal or responses to appeals or responses to lawsuits in a timely manner
- Preparing evidence to support the lawsuit or appeal including: a. letter or writing documents; b. expert testimony; c. testimony of witnesses; d. acknowledgment of the parties; and/or e. judge knowledge
The TGS AU Partners Tax Team has experience in various tax disputes, both individuals, national and multinational private companies. We help companies and individuals for the following matters: