TGS AU Partners tax disputes team provides tax litigation services for companies in Indonesia. The advantages of our solution for tax audits, objections, and appeals, are as follows:
- Deep expertise and experienced tax team
- Tax strategy with the right approach
- Responsive teams in assisting or representing companies in tax disputes
Tax Objection in Indonesia
The important things to note regarding tax objections in accordance with the Indonesian tax regulation are as follows:
1) Taxpayers may file an objection only to the Director General of Taxes on a:
- Underpaid Tax Assessment Letter;
- Additional Underpayment Tax Assessment Letter;
- Zero Tax Assessment Letter;
- Overpaid Tax Assessment Letter; or
- Withholding or collecting taxes by third parties based on the provisions of tax laws and regulations.
(2) An objection is filed in writing in the Indonesian language by stating the amount of tax payable, the amount of tax withheld or collected, or the amount of loss according to the Taxpayer's calculation, accompanied by the reasons that form the basis for the calculation.
(3) Objections must be filed within 3 (three) months from the date of sending the tax assessment letter or from the date of withholding or collecting taxes unless the Taxpayer can show that the said period cannot be fulfilled due to circumstances beyond his control.
(4) In the event that the Taxpayer's objection is rejected or partially granted, the Taxpayer is subject to an administrative sanction, tax fine of 50% (fifty percent) of the total tax based on the decision of the objection deducted with the tax paid before filing the objection."
Tax Service for Objection in Indonesia
We assist the company in the objection process to maintain the company's tax position in relation to the Tax Assessment Letter issued by the Indonesian tax office based on the tax audit. The important thing in the objection process is the preparation of an explanation of strong reasons to counter the tax assessment letter.
Scope of Objection Service
The scope of tax services for the objection process from TGS AU Partners are as follows:
- Represent company management in the objection process.
- Making a formal argument in the form of an objection letter to defend the company's tax position.
- Assist clients in defending the company's position in the objection process at the Directorate General of Taxes.
Why TGS AU Partners
Our tax team has experience with various tax disputes and is active in both national and international tax communities, including local tax authorities, the International Fiscal Association, and the TGS Global Tax Committee. Our regular tax seminars and training help to shape our tax know-how. Through the variety of works, experiences, and activities, we have access to information and best practices for taxation which will certainly help in every tax work, especially tax consulting and litigation.