Panduan Lengkap Pengajuan Gugatan Pajak di Indonesia: Syarat dan Prosedur

Summary

This video tutorial explains the process of filing a tax lawsuit, focusing on the necessary documents, submission procedures, and the five stages of the trial. It outlines the types of decisions and actions that can be contested, the required conditions for filing a lawsuit, and the documents that must be submitted, such as tax assessment notices and payment records. Additionally, the video covers the submission platform, timelines for filing, and the steps in the court process. By following these guidelines, taxpayers can protect their rights and ensure their claims are processed correctly and timely.

Takeaways

• 😀 Taxpayers have the right to file a lawsuit against tax collection actions or decisions based on the Tax General Provisions and Procedures Law.
• 😀 A tax lawsuit can be filed for forced collection orders, tax prevention decisions, and certain tax-related decisions like tax assessments and objection decisions.
• 😀 The lawsuit must be filed by the taxpayer, their heirs, or a legal representative, with specific documents attached.
• 😀 A tax lawsuit must be submitted in writing in Indonesian to the Tax Court within 14 days of a tax collection action and within 30 days of receiving a tax-related decision.
• 😀 The lawsuit should include clear reasons, the date of receipt, and copies of the challenged documents.
• 😀 Essential documents to submit include a copy of the decision, tax invoices, proof of tax payment, incorporation documents, and a special power of attorney if filed by a representative.
• 😀 Starting from November 2024, lawsuits must be submitted through the iTexord platform or via registered mail, not directly to the Tax Court's counter.
• 😀 After submitting the lawsuit, the Tax Court will request a response from the defendant within 14 days, and the defendant must submit their response within 1 month.
• 😀 The plaintiff can submit a rebuttal within 30 days of receiving the defendant's response.
• 😀 The court hearing will begin within 3 months of receiving the lawsuit, with a maximum time limit of 6 months for the court to issue a decision.
• 😀 The final judgment will be communicated to both the plaintiff and defendant within 30 days after the judgment hearing.

Q & A

What is the purpose of submitting a tax lawsuit request?

The purpose is to challenge the implementation of tax collection actions or other tax-related decisions as stipulated in the relevant tax laws.

What are the types of decisions that can be contested in a tax lawsuit?

The decisions that can be contested include the execution of a forced tax collection order, seizure or auction announcement, prevention decisions related to tax collection, and tax determination decisions that do not comply with the prescribed procedures.

Who can submit a tax lawsuit request?

A tax lawsuit request can be submitted by the taxpayer, their heirs, legal representatives, or authorized representatives.

What are the requirements for submitting a tax lawsuit request?

The lawsuit must be submitted in writing in Indonesian, directed to the tax court, and must include clear reasons for the lawsuit along with relevant documents. The lawsuit must also be filed within a specific timeframe, which varies depending on the type of decision being contested.

What documents must be included in a tax lawsuit request?

The necessary documents include a copy of the contested decision, a tax bill if applicable, proof of tax payment, a notarized founding deed and its amendments, and a special power of attorney if filed by a legal representative.

How can the tax lawsuit request be submitted?

The tax lawsuit request can be submitted via the iTexord platform, and starting November 1, 2024, it can no longer be submitted directly to the tax court counter but must be sent via courier or registered mail.

What is the time frame for submitting a tax lawsuit based on the type of decision?

If the lawsuit concerns tax collection actions, it must be filed within 14 days from the date of the tax collection. For other decisions, the lawsuit must be filed within 30 days from the date of receipt of the decision.

What happens after a tax lawsuit is submitted?

After submission, the tax court will request a response from the defendant within 14 days, and the defendant must submit a response within 1 month. The plaintiff can then submit a rebuttal within 30 days after receiving the defendant's response. The trial will start within 3 months, with a 6-month deadline for completing the examination.

What is the maximum time frame for the court to issue a decision after a tax lawsuit?

The court will issue the decision after deliberation, but there is no fixed timeframe for the decision. However, the final ruling must be delivered within 30 days after the announcement of the judgment.

Why is it important to follow the procedures for submitting a tax lawsuit?

Following the correct procedures ensures that all necessary documents are complete and submitted within the stipulated timeframes, protecting the taxpayer's rights and avoiding the rejection of the lawsuit.