Postponement of Trial Proceedings and Temporary Suspension of Face-to-Face Services at the Tax Court (21-25 June 2021)

s Anggi Padoan Ibrahim Tambunan
s Puput Bayu Wibowo
By Anggi Padoan Ibrahim Tambunan , Puput Bayu Wibowo
Anggi Padoan Ibrahim Tambunan
Puput Bayu Wibowo

The Tax Court has again postponed trial proceedings and temporarily suspended face-to-face services. This policy is outlined in Circular No. 06/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 June 2021 to 25 June 2021 (SE-06/2021).

The postponement of trial proceedings and the temporary suspension of face-to-face services are due to the increasing number of confirmed Covid-19-positive cases at the Tax Court. This circular has been issued to provide information and legal certainty concerning the Tax Court’s policies on the conduct of trial proceedings and face-to-face administrative services in an effort to protect judges, registrar, employees, and all users of tax court services.

This regulation stipulates that trial proceedings at the Tax Court, including electronic trials, originally scheduled from 21 June 2021 to 25 June 2021, are postponed. The adjourned trials will be rescheduled subject to further notice.

In the event of trial postponement, the panel of judges or single judges order the alternate registrar to notify the parties of the adjournment of the trial through electronic media or other media and record it in the minutes of hearing. Trial proceedings at the Tax Court including electronic trials will be held starting Monday, 28 June 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.

Face-to-face services are temporarily suspended from 21 June 2021 to 25 June 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 21 June 2021 to 25 June 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 in close contact with those who have been confirmed Covid-19-positive.

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.

If so required, provisions on the implementation of this circular shall be further stipulated by the Chairperson of the Tax Court. Promulgated on 18 June 2021, this regulation has come into effect thereafter.

In connection with the postponement of trial proceedings and the temporary suspension of face-to-face services at the Tax Court from 21 June 2021 to 25 June 2021, the Tax Court stipulates guidelines for adjustments of trial proceedings and other administrative services. The guidelines for adjustments of trial proceedings and administrative at the Tax Court constitute a follow-up to SE-06/2021.

These provisions are outlined in Circular No. SE-07/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-07/PP/2021 (SE-07/2021).

This circular contains 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. The period of preparation and implementation of trial proceedings does not take into account the period from 21 June 2021 to 27 June 2021 (seven days) within the period referred to in Law no. 14 of 2002 concerning the Tax Court (Tax Court Law).

Moreover, the period of other administrative services does not take into account the period from 21 June 2021 to 27 June 2021 in calculating the period stipulated under the Tax Court Law 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.

If so required, provisions on the implementation of this circular shall be further stipulated by the Chairperson of the Tax Court. Promulgated on 18 June 2021, this regulation has come into effect thereafter.