Postponement of Trial Proceedings and Temporary Suspension of Face-to-Face Services (21 July 2021 to 23 July 2021)

s Ganda Christian Tobing
s Riyhan Juli Asyir
By Ganda Christian Tobing, Riyhan Juli Asyir
Ganda Christian Tobing
Riyhan Juli Asyir
The Tax Court has again postponed trial proceedings and temporarily suspended face-to-face services starting from 21 July 2021 to 23 July 2021. The postponement of trial proceedings and temporary suspension of face-to-face services are outlined in the Chairperson of the Tax Court Circular No. SE-12/PP/2021 concerning Postponement of Trial Proceedings and Temporary Suspension of Face-to-Face Administrative Services (Through the Helpdesk/Delivered Directly) at the Tax Court from 21 July 2021 to 23 July 2021 (SE-12/2021).
 
Initially, trial proceedings at the Tax Court were to be held again from Monday 26 July 2021 subject to further notice. The Chairperson of the Tax Court, however, extends the postponement of the trial proceedings and the temporary suspension of face-to-face services at the Tax Court until 2 August 2021.
 
The policy is stated in the Chairperson of the Tax Court Circular No. SE-15/PP/2021 concerning Postponement of Trial Proceedings and Temporary Suspension of Face-to-Face Administrative Services (Through the Helpdesk/Delivered Directly) at the Tax Court from 26 July 2021 to 2 August 2021 (SE-15/2021).
 
The postponement of trial proceedings and the temporary suspension of face-to-face services are undertaken in connection with the extension of restrictions to community activities (Pemberlakuan Pembatasan Kegiatan Masyarakat/PPKM) in the Java and Bali regions.
 
This circular has been issued to provide information and legal certainty regarding the Tax Court’s policies on the conduct of trials and face-to-face administrative services in an effort to protect judges, registrar, employees, and all users of the Tax Court’s services.
 
This regulation stipulates that trial proceedings at the Tax Court, including electronic trials, originally scheduled from 26 July 2021 to Monday, 2 August 2021, are postponed. The adjourned trials will be rescheduled subject to further notice.
 
The panel of judges or single judges shall order the alternate registrar to notify the parties of the adjournment of the trial through electronic media or other media. Next, the notification shall be recorded in the minutes of hearing. Trial proceedings at the Tax Court including electronic trials will be held starting 3 August 2021 subject to further notice.
 
On another note, all face-to-face administrative services, including the filing of appeals/lawsuits, submission of requests for case reviews, information services, and submission of court documents and other letters are temporarily suspended from 26 July 2021 to Monday, 2 August 2021. During the temporary suspension of face-to-face administrative services, appeals/lawsuits and court documents and other letters may be submitted by post.
 
From 26 July 2021 to Monday, 2 August 2021, the Tax Court will conduct close contact tracing, data collection, disinfection/sterilization in all office environments, and swab tests on Tax Court judges, officials, employees, and support staff. To obtain Tax Court information services, service users may use email ([email protected]), contact service on the Tax Court Secretariat’s webpage (www.setpp.kemenkeu.go.id), and Whatsapp at number 081211007510.
 
In connection with the postponement of trial proceedings and the temporary suspension of face-to-face services at the Tax Court from 21 July 2021 to 23 July 2021, the Tax Court stipulates guidelines for adjustments of trial proceedings and other administrative services. The guidelines for these adjustments are outlined in Circular No. SE-13/PP/2021 concerning Guidelines for Adjustments of Trial Proceedings and Other Administrative Services as a Follow-up to the Chairperson of the Tax Court Circular No. SE-12/PP/2021 (SE-13/2021).
 
Additionally, the Chairperson of the Tax Court has also issued the Chairperson Circular No. SE-16/PP/2021 concerning Guidelines for Adjustments of Trial Proceedings and Other Administrative Services as a Follow-up to the Chairperson of the Tax Court Circular No. SE-15/PP/2021 (SE-16/2021).
 
Both SE-13/2021 and SE-15/2021 contain an elucidation of the period of preparation and implementation of trial proceedings as well as other administrative services in connection with the postponement of trial proceedings and the temporary suspension of face-to-face services. In essence, the period of preparation and implementation of trial proceedings does not take into account the period between 21 July 2021 to 2 August 2021 within the period referred to in Law No. 14 of 2002 concerning the Tax Court (Law 14/2002).
 
Moreover, the period of other administrative services does not take into account the period from 21 July 2021 to 2 August 2021 in calculating the period stipulated under Law 14/2002 either. Other administrative services include the delivery of tax court decisions, submission of requests for case reviews from relevant parties, the delivery of case reviews to the Supreme Court, the delivery of copies of case review decisions, license of attorney-at-law, and other court documents.