Guidelines for the Adjustment of Trial Proceedings and Other Administrative Services at the Tax Court

s Tami Putri Pungkasan
s Puput Bayu Wibowo
By Tami Putri Pungkasan, Puput Bayu Wibowo
Tami Putri Pungkasan
Puput Bayu Wibowo
The Chairperson of the Tax Court has released guidelines for the adjustment of trial proceedings and other administrative services. The guidelines have been released in connection with the postponement of trial proceedings and temporary suspension of face-to-face services at the Tax Court from 22 February 2021 to 26 February 2021.
 
The adjustment guidelines are outlined in Chairperson of the Tax Court Circular No. SE-03/PP/2021 concerning Guidelines for the Adjustment of Trial Proceedings and Other Administrative Services as a Follow-up to the Chairperson of the Tax Court Circular (SE-03/2021).
 
Taking effect as of 22 February 2021, this circular is intended as the guidelines regarding the provisions on the time frame for the preparation and implementation of trial proceedings and other administrative services. In further detail, there are two provisions concerning the period of the preparation and implementation of trial proceedings.
 
First, the trial preparation period does not take into account 22 February 2021 to 26 February 2021 (7 days) in the calculation of the time frame in the provisions under Article 48 of Law No. 14 of 2002 concerning the Tax Court (Tax Court Law).
 
Second, the trial proceeding period does not take into account the period between 22 February 2021 and 26 February 2021 (7 days) in the calculation of the time frame stipulated in Article 81 and Article 82 of the Tax Court Law.
 
Similarly, other administrative services do not take into account the period between 22 February 2021 and 26 February 2021 (7 days) in the calculation of the time frame referred to in the Tax Court Law.
 
Other administrative services include the delivery of a copy of the Tax Court's decision, submission of requests for case reviews from the parties, delivery of case reviews to the Supreme Court, delivery of a copy of case review decisions, license of attorney-at-law, and other trial documents.