Postponement of Trial Proceedings and Temporary Suspension of Face-to-Face Services at the Tax Court (28 June to 2 July 2021)

s Deborah
s Niken Ayu Permandarani
By Deborah, Niken Ayu Permandarani
Deborah
Niken Ayu Permandarani
The Tax Court postpones trial proceedings and temporarily suspended face-to-face services (through the helpdesk/delivered in person) at the tax court from Monday, 28 June 2021 to Friday, 2 July 2021.
 
The postponement of trial proceedings and temporary suspension of all services are is outlined in Chairperson of the Tax Court Circular No. SE-08/PP/2021 concerning the Postponement of Trial Proceedings and Temporary Suspension of Face-to-Face Administrative Services (Through the Helpdesk/Delivered Directly) at the Tax Court from 28 June 2021 to 2 July 2021 (SE-8/2021).
 
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 policy also embodies the tax court's commitment to follow up on the provisions on thorough handling of Covid-19 as per prevailing regulations.
 
Through SE-8/2021, the Chairperson of the Tax Court stipulates that trial proceedings in the tax court, including electronic trials, formerly scheduled from Monday, 28 June 28, 2021, to Friday, 2 July 2021, are postponed and will be rescheduled subject to further notice.
 
In light of the 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, 5 July 2021 subject to further notice.
 
All face-to-face administrative services (through the helpdesk/delivered in person), on the other hand, 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 Monday, 28 June 28, 2021, to Friday, 2 July 2021.
 
During the temporary suspension of face-to-face administrative services (through the helpdesk/delivered in person), appeals/lawsuits and court documents, and other letters may be submitted by post.
 
Information 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 to obtain Tax Court information services.
 
In connection with the postponement of trial proceedings and the temporary suspension of the face-to-face services, the Chairperson of the Tax Court also establishes guidelines for the adjustments to trial proceedings and other administrative services at the tax court.
 
The guidelines for the adjustments to trial proceedings and administrative services are outlined in the Chairperson of the Tax Court Circular No. SE-09/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-08/PP/2021 (SE-9/2021).
 
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 starting from 28 June 2021 to 2 July 2021. Through SE-9/2021, the Chairperson of the Tax Court stipulates two clauses in terms of the adjustments to the period of the preparation and implementation of trial proceedings.
 
First, the period of preparation and implementation of trial proceedings does not take into account the period from 28 June 2021 to 4 July 2021 (7 days) within the calculation of the period referred to under Article 48 of Law no. 14 of 2002 concerning the Tax Court (Tax Court Law).
 
Second, the period of trial execution does not take into account the period from 28 June 2021 to 4 July 2021 (7 days) within the calculation of the period referred to under Article 81 and Article 82 of the Tax Court Law.
 
Moreover, the period of other administrative services, such as 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, does not take into account the period from 28 June 2021 to 4 July 2021 (7 days) in calculating the period stipulated under the Tax Court Law either.
 
The chairperson of the tax court circular has come into force as of 25 June 2021. If so required, provisions on the implementation of this circular shall be further stipulated by the Chairperson of the Tax Court.