New Provisions on the Deadline for the Preparation and Implementation of Face-to-Face Trial Proceedings

s Deborah
s Puput Bayu Wibowo
By Deborah, Puput Bayu Wibowo
Deborah
Puput Bayu Wibowo
Due to the infeasible implementation of several examination hearings originally scheduled to be held face-to-face from 3 to 10 August  2021, the Chairperson of the Tax Court has released guidelines for the provisions on the period of preparation and implementation of trial proceedings.
 
The guidelines are stipulated under the Chairperson of the Tax Court Circular No. 17/PP/2021 concerning Provisions on the Period of Preparation and Implementation of Face-to-Face Examination Hearings which Are Not Held from 3 August to 10 August 2021 (SE-17/2021).
 
The circular states that due to the extended restrictions to community activities (Pemberlakuan Pembatasan Kegiatan Masyarakat/PPKM) from 3 to 9 August 2021, the Tax Court only conducts hearings electronically and cancels face-to-face hearings. This circular provides guidelines on the period of preparation and implementation of the examination hearings originally scheduled to be held face-to-face but cannot be carried out.
 
The circular contains two provisions. First, the preparation period for all trial proceedings does not take into account the period from 3 to 10 August 2021 (8 days) in calculating the period in the provisions of Article 48 of Law No. 14 of 2002 concerning the Tax Court.
 
Second, the implementation period for all trial proceedings does not take into account the period from 3 to 10 August 2021 (8 days) either in calculating the period stipulated in the provisions of Article 81 and Article 82 of Law No. 14 of 2002 concerning the Tax Court. If so required, further provisions on the implementation of this circular shall be stipulated separately by the Chairperson of the Tax Court. Enacted on 3 August 2021, this regulation has been in force thereafter.