Trial Proceedings at the Tax Court during the Covid-19 Pandemic Starting 29 March 2021

s Yurike Yuki
s Tami Putri Pungkasan
By Yurike Yuki, Tami Putri Pungkasan
Yurike Yuki
Tami Putri Pungkasan
The Chairperson of the Tax Court has re-established the circular concerning the implementation of trial proceedings during the Covid-19 pandemic. The circular has been stipulated in connection with the Chairperson of the Tax Court’s evaluation results on trial proceedings at the Tax Court during the Covid-19 pandemic. Formerly, the trial implementation at the Tax Court was based on Circular No. SE-024/PP/2020 concerning the Implementation of Trial Proceedings during the Corona Virus Disease 2019 (Covid-19) Pandemic at the Tax Court starting 12 October 2020 (SE-024/2020).
 
Based on the evaluation results and to maintain the continuity of trial proceedings at the Tax Court, the Chairperson of the Tax Court has issued Circular No. SE-04/PP/2021 concerning the Implementation of Trial Proceedings during the Corona Virus Disease 2019 (Covid-19) Pandemic at the Tax Court starting 29 March 2021 (SE-04/2021).
 
SE-04/2021 is intended as a guideline for trial proceedings at the Tax Court during the Covid-19 pandemic starting 29 March 2021. This circular, broadly speaking, outlines policies related to the electronic implementation of all trial proceedings at the Tax Court, ranging from examination hearings, sentencing hearings, to Outside of Domicile Trial Proceedings (Sidang di Luar Tempat Kedudukan/SDTK).
 
The Chairperson of the Tax Court, through SE-04/2021, stipulates that starting from Monday, 29 March 2021, trial proceedings will be divided into two shifts each day. The first shift is held from 08.00 to 13.00 Western Indonesian Time (Waktu Indonesia Barat/WIB). Next, the second shift is held from 10.00 to 15.30 WIB. The secretary/registrar of the Tax Court will stipulate changes to the shift schedule and the use of inter-assembly courtrooms. The implementation of Outside of Domicile Trial Proceedings (Sidang di luar Tempat Kedudukan/SDTK), however, is not bound by the trial shifts in this circular.
 
In addition to the division of shifts for trial proceedings, SE-04/2021 states that panels of judges/single judges shall conduct examination hearings with a maximum number of 10 appellants/plaintiffs in one trial day by taking into account the provisions under Article 48, Article 81, and Article 82 of the Tax Court Law. The panels of judges/single judges, however, may conduct examination hearings with a total of more than 10 appeal applicants/plaintiffs in one session day with the Chairperson of the Tax Court’s approval through the registrar.
 
Next, SE-04/2021 also regulates the maximum limit of parties present in a trial proceeding. The maximum number of parties that may be present in one courtroom at each trial is 10 people, including: three judges, one alternate registrar, one assistant to the alternate registrar, one executive officer; two people representing the appellant/plaintiff; two people representing the appellee/defendant, and another party with the approval of the panel of judges/single judges.
 
Taking effect on 29 March 20201, SE-04/2021 is subject to periodical evaluations. In the event that further provisions on the implementation of this circular are required, the Chairperson of the Tax Court shall stipulate them separately. With the enactment of SE-04/2021, SE-024/2020 is revoked and declared invalid.