GUIDELINES FOR IMPLEMENTATION OF TRIAL AND ADMINISTRATIVE SERVICES IN TAX COURT DURING THE IMPLEMENTATION

GUIDELINES FOR IMPLEMENTATION OF TRIAL AND ADMINISTRATIVE SERVICES IN TAX COURT DURING THE IMPLEMENTATION OF CORONA VIRUS DISEASE 2019 COMMUNITY ACTIVITIES RESTRICTIONS
Dear.
1.
Tax Court Judges.
2.
Secretary/Clerk of the Tax Court.
3.
Deputy Secretary/Deputy Clerk of the Tax Court.
4.
Substitute Registrars of the Tax Court.
5.
Tax Court Secretariat Officials and Employees.
6.
Tax Court Service Users.
A.

GENERAL

To support the Government’s policies regarding the Implementation of Community Activity Restrictions (PPKM) in connection with the Corona Virus Disease 2019 (COVID-19) Pandemic in Indonesia and to maintain the continuity of the duties and authorities of the Tax Court, it is necessary to have guidelines regarding the conduct of trials and administrative services in the Courts. A tax based on the determination of the PPKM level by the Government.
In connection with the above, it is necessary to stipulate a Circular Letter from the Head of the Tax Court regarding Guidelines for the Implementation of Trials and Administrative Services at the Tax Court During the COVID-19 PPKM Period.
B.

PURPOSE AND OBJECTIVES

1.
To be a guideline for the implementation of trials and administrative services in the Tax Court during the period of PPKM COVID-19.
2.
Maintaining the quality and smooth running of the trial and administrative services, while still prioritizing the health and safety aspects of Judges, Employees, Supporting Personnel, and the Parties consisting of the Appeals Petitioners/Plaintiffs and Appeals/Defendants, as well as other guests within the Tax Court.
C.

SCOPE

This Circular provides provisions regarding guidelines for conducting trials and administrative services at the Tax Court during the COVID-19 PPKM period.
D.

LEGAL BASIS

1.
Law Number 14 of 2002 concerning the Tax Court (State Gazette of the Republic of Indonesia of 2002 Number 27, Supplement to the State Gazette of the Republic of Indonesia Number 4189);
2.
Law Number 48 of 2009 concerning Judicial Power (State Gazette of the Republic of Indonesia of 2009 Number 157, Supplement to the State Gazette of the Republic of Indonesia Number 5076);
3.
Law Number 11 of 2008 concerning Information and Electronic Transactions (State Gazette of the Republic of Indonesia of 2008 Number 58, Supplement to the State Gazette of the Republic of Indonesia Number 4843) as amended by Law Number 19 of 2016 concerning Amendments to Law Number 11 of 2008 concerning Information and Electronic Transactions (State Gazette of the Republic of Indonesia of 2016 Number 251, Supplement to the State Gazette of the Republic of Indonesia Number 5952);
4.
Law Number 14 of 2008 concerning Openness of Public Information (State Gazette of the Republic of Indonesia of 2008 Number 61, Supplement to the State Gazette of the Republic of Indonesia Number 4846);
5.
Law Number 25 of 2009 concerning Public Services (State Gazette of the Republic of Indonesia of 2009 Number 112, Supplement to the State Gazette of the Republic of Indonesia Number 5038);
6.
Instruction of the Minister of Home Affairs Number 24 of 2022 concerning the Implementation of Level 3, Level 2, and Level 1 Corona Virus Disease 2019 Restrictions in the Java and Bali Regions;
7.
Decree of the Governor of the Special Capital Region of Jakarta Number 447 of 2022 concerning the Implementation of Restrictions on Community Activities Level 2 Corona Virus Disease 2019;
8.
Circular of the Minister for Empowerment of State Apparatus and Bureaucratic Reform Number 05 of 2022 concerning Fourth Amendment to Circular Letter of the Minister of Empowerment of State Apparatus and Bureaucratic Reform Number 23 of 2021 concerning Adjustment of the Work System of State Civil Apparatus Employees During the Enforcement of Restrictions on Community Activities during the 2019 Corona Virus Disease Pandemic ;
9.
Circular of the Minister of Finance Number SE-2/MK.1/2022 concerning Affirmation of the Ministry of Finance’s Work System During the Enforcement of Restrictions on Community Activities During the COVID-19 Pandemic;
10.
The decision of the Head of the Tax Court Number KEP-016/PP/2020 concerning the Implementation of Electronic Trials at the Tax Court.
E.

GENERAL REQUIREMENTS

1.
Tax Court is a judicial body that exercises judicial power for Taxpayers or Tax insurers seeking justice for tax disputes.
2.
The parties are the Petitioners for Appeals/Plaintiffs and the Appeals/Defendants who are disputing in the Tax Court.
3.
Service users consist of the Parties and other guests in the Tax Court.
4.
Health protocols are implemented to maintain the health and safety of Judges, Employees, Support Personnel, and Service Users within the Tax Court.
5.
Judges, Employees, Support Personnel, and Service Users within the Tax Court are required to implement health protocols to prevent the spread of COVID-19 as follows:
a.
scan the Quick Response (QR) Code and check in on the PeduliLindung platform when entering the Tax Court environment and check out on the same platform when leaving the Tax Court environment;
b.
use a mask as recommended by the COVID-19 Handling Task Force; and
c.
wash hands and refrain from physical contact when providing and/or using services.
F.

PROCEDURE OF THE TRIAL

1.
Examination hearing and/or pronunciation hearing in the Tax Court, during PPKM COVID-19, can be conducted in 2 (two) ways:
a.
Face to face ( on-site ); and/or
b.
Electronics ( online ).
2.
A face-to-face trial ( on-site ) is a series of processes for examining and deciding tax disputes by the Tax Court which is carried out by presenting the Parties directly to the Tax Court.
3.
An electronic trial ( online ) is a series of processes for examining and deciding tax disputes by the Tax Court, which is carried out by presenting the Parties virtually through video conferencing applications.
4.
The implementation of the conference during PPKM COVID-19 is regulated with the following provisions:
a.
If PPKM Level 1 or Level 2 is determined, the trial can be held starting at 08.00 WIB face-to-face ( on-site ) and/or electronically ( online ) while maintaining health protocols.
b.
If PPKM Level 3 or Level 4 is determined, the guidelines for conducting the trial will be further regulated.
5.
The electronic trial ( online ) is carried out with the provisions as stipulated in the Decision of the Head of the Tax Court Number KEP-016/PP/2020 concerning the Implementation of the Electronic Trial in the Tax Court or its replacement/amendment.
6.
In the context of implementing the modernization of trials and administrative services at the Tax Court, the Sole Court/Judge should prioritize electronic ( online ) trials.
G.

ADMINISTRATIVE SERVICE PROCEDURES

1.
Administrative services face-to-face ( on-site ) and/or electronically ( online ) at the Tax Court are guided by Circular Letter of the Secretary of the Tax Court Number SE-2/SP/2021 concerning Amendments to Circular Letter of the Secretary of the Tax Court Number SE-01/SP /2021 concerning Procedures for Providing Face-to-face Trial and Administrative Services During the Corona Virus Disease 2019 (COVID-19) Pandemic in the Tax Court.
2.
If necessary, administrative services face-to-face ( on-site ) and/or electronically ( online ) at the Tax Court can be further regulated with the provisions of the Secretary/Clerk of the Tax Court.
H.

CLOSING

1.
The implementation of this Circular will be evaluated periodically and can be changed by the policies of the Central Government, Regional Governments, and/or the policy of the Head of the Tax Court based on the development of the status of positive COVID-19 confirmation cases within the Tax Court.
2.
This Circular Letter of the Chairman of the Tax Court shall come into force on 23 May 2022.
3.
With the enactment of this Circular Letter of the Head of the Tax Court, Circular Letter of the Chairman of the Tax Court Number SE-018/PP/2021 concerning Guidelines for the Implementation of Trials and Administrative Services at the Tax Court during the Enforcement Period of Restrictions on Community Activities Level 4, Level 3, Level 2, and Level 1 Corona Virus Disease 2019 is revoked and declared invalid.
Thus this Circular is issued to be guided and implemented as well as possible.
Set in Jakarta
On May 20, 2022
CHAIRMAN TAX COURT,
ted.
Ali Hakim, SH, SE, Ak., M.Si., CA.

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