Changes to Provisions on Face-to-Face Service Procedures at the Tax Court

s Ganda Christian Tobing
s Riyhan Juli Asyir
By Ganda Christian Tobing, Riyhan Juli Asyir
Ganda Christian Tobing
Riyhan Juli Asyir
The Secretary of the Tax Court has re-adjusted procedures for the provision of face-to-face trial and administrative services within the Tax Court during the Covid-19 Pandemic.
 

Adjustments to the procedures are stipulated under Circular No. SE-2/SP/2021 concerning Amendments to the Secretary of the Tax Court Circular No. SE-01/SP/2021 concerning Face-to-face Procedures during the Corona Virus Disease 2019 (Covid-19) Pandemic within the Tax Court (SE-2/2021). This circular has been issued to maintain the quality and smooth running of Tax Court services while taking into account health aspects, service users’ safety, and level 3 Emergency Public Activity Restriction (Pemberlakuan Pembatasan Kegiatan Masyarakat/PPKM) policy applicable in the Special Capital Region of Jakarta.

This latest circular revises the provisions of number 2 subparagraph b point 1 under SE-01/SP/2021. The former regulation stipulated that service users attending the Tax Court had to be in good health, wear a two-layer mask, and at least show a rapid antigen examination certificate with a negative result valid for a maximum of 3x24 hours from the letter date.
 
Next, number 2 subparagraph b point 1 of SE-2/2021 stipulates that service users attending the Tax Court must be in good health, wear a two-layer mask, and show one of the following two documents.
 
First, a rapid antigen examination certificate with a negative result that is valid for a maximum of 3 x 24 hours from the letter date.
 
Second, proof of having been vaccinated for the first dose at the minimum. The vaccination status may be indicated through the Jakarta Kini (JAKI) application, a vaccination certificate issued by pedulilindungi.id, and/or proof of vaccination issued by an authorized institution.
 
This circular has come into force as of 30 August 2021 and may be subject to changes at any time and periodical improvement as per the development of Covid-19 positive cases at the Tax Court.