Tax Appeal

Tax Appeal

 

TGS AU Partners tax disputes team provides tax litigation services for companies and individuals 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 Appeal in Indonesia

 

Some of the important things related to the tax appeal process in Indonesia are as follows:

 

  • Taxpayers may file an appeal only to the tax court on the Decision Letter of Objection.

  • The Tax Court's decision is a special court decision within the state administrative court.

  • The appeal letter shall be submitted in writing in the Indonesian language with clear reasons no later than 3 (three) months after the Decision on Objection is received and attached with a copy of the Decision on Objection.

  • If requested by the Taxpayer for the purpose of filing an appeal, the Director-General of Taxes is required to provide written information on the matters that form the basis of the Decision Letter of Objection issued.

  • When a Taxpayer files an appeal, the period of payment of taxes on the amount of tax that has not been paid at the time of filing an objection, is deferred up to 1 (one) month from the date of issuance of the Decision on Appeal.

  • The amount of tax that has not been paid at the time of filing an appeal is not yet a tax payable until the decision on the appeal is issued.

  • In the event that the appeal application is rejected or partially granted, the Taxpayer is subject to a tax penalty of 100% (one hundred percent) of the total tax based on the Appeal Decision deducted with the tax payments that have been paid before filing the objection.

 



 

Tax Service for Appeal Process

 

We assist the company in the Appeal process at the Indonesian Tax Court to maintain the company's tax position in relation to the Decision Letter of Objection issued by the tax office based on the tax audit. The important thing in the appeal process is the preparation of a strong explanation of the reasons in appeal for the Decision Letter of Objection.


 

Scope of Objection Service

 

The scope of tax services for the appeal process from TGS AU Partners are as follows:

 

  • Representing the company's management in the appeal process in the Indonesian tax court.

  • Help clients to form arguments in a formal letter to defend the company's tax position.

  • Assist clients in defending the company's position in the appeal process in the Tax Court.

  • Analyze and formulate appropriate approach strategies in the completion of the appeal process.

 

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 seminar and training helps 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, including tax appeal at the Indonesian tax court.