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Knowing the Process of Tax Court and Licensed Tax Attorney

Every Taxpayer in Indonesia is expected to know more about taxation. Why is that? Because the tax laws in Indonesia are very strict. Anyone can be subject to tax sanctions whether it is an individual or a company. Here you will need a licensed tax attorney.

If a case or a tax dispute reaches the realm of justice, then the business will not be short. It takes time and judicial process within a certain time. Advice is necessary in this regard. Thus, the knowledge of the tax court should be known.

Licensed Tax Attorney & Legal Basis of Tax Court in Indonesia

In the tax dispute, the Taxpayer is entitled to receive accompaniment from licensed tax attorney. With this, then they could have a chance to win the case especially, when the Taxpayers do not have enough knowledge about taxes.

Related to Taxpayers, this is that you need to know:

  • The taxpayer may file an appeal to the tax court. This is related to the judicial verdict on the objection set by the Directorate General of Taxes.

In fact, licensed tax attorneys are very useful to Taxpayers. Especially for those who want to win an appeal in the tax court.

If you feel confusion to find or consult, can use the services of tax consultants. Now this service becomes very important. Because the fact is that every person or agency will never get out of taxes.

Tax Court Proceedings Handled by Licensed Tax Attorney

Assistance with a licensed tax attorney is eligible for taxpayers. Even since the case began to be processed. In addition to the application of an appeal to the Tax Court, the Taxpayer has other rights. That is, the petition can also be a Lawsuit.

The term above refers to a legal effort filed by a Taxpayer. This is related to the implementation of the tax collection that the Claim may submit. Of course must be in accordance with the laws and regulations in the field of taxes.

This is the specific rule that must be understood by the Taxpayer in Indonesia:

  • The lawsuit is filed in writing using Bahasa Indonesia. This letter is addressed to the Tax Court.
  • With respect to the time period filed against tax collection is 14 days from the date of collection.
  • In addition to the implementation of billing, the term is 30 days from the receipt of the decision being sued.

Related to the implementation of tax court, there are some other things that need to be known. In this case, there are some parties who will be involved, in addition to the licensed tax attorney who accompany.

  • Single Judge appointed by the Chairman of tax court to decide the tax dispute
  • Member Judges are appointed directly by tax court to become members of the assembly.
  • Chief judge, appointed directly by the chairman of tax court in assisting the hearing
  • There are also other parties, namely secretaries, deputy secretaries, and others.

The Licensed Tax Attorney as Tax Lawyers

This is important to know that the attorney is a person who has full power in accompanying the parties to the dispute. The attorney in this case there are 2, namely the attorney who has lawyer certified. There are also lawyers who are not lawyers.

Attorney who has lawyer certified have several requirements that must be met: Indonesian citizen, has a lawyer’s license and has knowledge as a tax expert.

While a lawyer who has not a lawyer certified does not have to have a lawyer’s license. Provided having knowledge about taxes, then it could be a companion Taxpayer. Certainly, this is with consideration of various other requirements.

Well, for those who have a dispute in the tax court, the role of licensed tax attorney in it is very important.