Tax Attorney

1. OBJECTION

Efforts that can be taken by taxpayers who are less or dissatisfied, or do not agree with the results of tax audits contained in tax assessments or withholding or collecting taxes by third parties.

Imagine if you pay taxes and have received a tax assessment letter, but the contents of the letter are not appropriate. What to do?

You can file an objection only to the Director General of Taxes on a: 

• Underpaid Tax Assessment Letter; 
• Additional Underpaid Tax Assessment Letter; 
• Zero Tax Assessment Letter; 
• Overpaid Tax Assessment Letter; or 
• Withholding or collection of taxes by third parties based on the provisions of tax laws and regulations. 

2. APPEAL

Legal remedies that can be taken by taxpayers or tax bearers against a decision based on the applicable tax laws and regulations.

Appeal is a legal remedy that can be taken by a Taxpayer or a Tax Bearer against a decision that can be appealed, based on the applicable tax laws and regulations.

A lawsuit is a legal action that can be taken by a Taxpayer or a Tax Bearer against the implementation of Tax collection or against a decision that can be filed for a Lawsuit based on the applicable tax laws and regulations.

Completeness of Appeal or Lawsuit Administration

1. Letter of Appeal or Lawsuit (2 copies, 1 original and 1 photocopy).
2. Photocopy of appeal/lawsuit documents (2 copies).
   1. Central/Regional Tax Appeals: Decisions being compared, Objection Letters, SKP, SSP.
   2. Customs and Excise Appeals: Decisions being compared, Objection Letters, SPTNP/SSP/SPPBK, PIB, and or PEB.
   3. Claims: Decrees or other letters being sued, STP for lawsuits related to STP, implementation of billing.
3. Proof of payment of 50% of the amount of tax payable.
4. Other supporting documents (1 copy)

1. FC deed of establishment and amendment which lists the management who signed the letter of appeal, letter of claim, letter of objection, special power of attorney, and integrity pact which has been sealed later.
2. Original stamped power of attorney if authorized.
3. FC power of attorney card if authorized by attorney.

2. All softcopies of the appeal/lawsuit documents above are submitted on a CD or Flash Drive (Letters of appeal/lawsuit are submitted in .doc format, while other supporting documents are in .pdf format).
3. List of contents of letter of appeal/lawsuit.
4. Integrity Pact (during the first hearing).

Formats or examples of writing these documents can be downloaded at www.setpp.kemenkeu.go.id/peraturan.

3. TAX REVIEW

If the Taxpayer is still not satisfied with the Appeal Decision, the Taxpayer still has the right to submit a Judicial Review to the Supreme Court.

In legal processes related to tax disputes, there is also a term known as judicial review. In general, review is a situation where if the Taxpayer is still not satisfied with the decision on appeal that has been determined, then the Taxpayer can submit a review addressed to the Supreme Court as a right owned by the Taxpayer.

Submission Terms

1. An application for judicial review can only be submitted 1 (one) time to the Supreme Court through the Tax Court.
2. The application for review does not suspend or stop the implementation of the Tax Court's decision.
3. The procedural law that applies to review hearings is the procedural law for review hearings as referred to in Law no. 14 of 1985 concerning the Supreme Court, except for those specifically regulated in the Tax Court Law.