In Indonesia there is a court called the tax court. This judicial institution is specifically exercises judicial powers for taxpayers. This is where they can get the tax court judge. Thus, this is required the services of licensed tax attorney in handling.
Then, how exactly is the lawyer’s competence to handle every taxpayer case in Indonesia? Of course there are things that the lawyer must have. Particularly for the good of the tax payer who uses his services.
This Is What a Licensed Tax Attorney Should Have
As a competent profession, licensed tax attorney must have a special provision. Thus, it is arguably competent to handle any tax problem in tax court.
Some of the competencies that lawyers must have in tax courts are:
- Mastering the provisions in the field being handled (taxation)
- Have a tax brevet, issued directly by the Directorate General of Taxes in Indonesia
- A formal diploma in taxation
Nevertheless, there are now new rules in the legislation. Based on the decision of the Constitutional Court, anybody in any other profession can handle the tax court case. Before, it only applies to tax consultants only and also internal Taxpayers.
With a new rule, a licensed tax attorney can be from the services of a lawyer profession without the brevet in question. However, for a Taxpayer who has a tax case, it would be more advantageous to choose a lawyer with special expertise in taxation. Especially that is already experienced.
Understanding Rural Tax Consultants and Licensed Tax Attorneys
For taxpayers disputing in the tax court, need a licensed tax attorney. But often they have difficulties in distinguishing between tax consultants and tax lawyers. Actually, what’s the difference between them?
Please note that the tax consultant is a person or body providing consultation in taxation. The goal is to ensure that the taxpayer has performed its obligations and rights related to taxation.
Because as we know, the tax rules in Indonesia are very complicated. So the existence of this service is very helpful in channeling the right information to the taxpayer. So if you have a tax problem, can consult a tax consultant.
Thus, the Taxpayer can be furthest away from things that will be detrimental in the future. The tax issue is very complicated, and there is its own judiciary. Anyone does not want to deal with the case. That is the use and function of tax consultants.
Then, what is a licensed tax attorney? They are the person who handles the case in the field of tax, also better known as the tax law attorney.
The attorney here is defined as a person who provides legal services both inside and outside the judiciary. Disputants, especially in taxes, may use this service for legal assistance.
In this decade, tax law matters are not small. Many cases are handled by the tax court. Then the role of licensed tax attorney in this case is enormous. Not just for individuals, but also for agencies or companies.
Sometimes, tax law court cases can’t be avoided. Because of there are many cases in Indonesia that deal with taxes.
But it would be wise, if before using the services of licensed tax attorney can use the services of tax consultants first. Why is that? Knowing deeper about taxes, such as taxpayers’ rights and obligations, can help keep tax law cases afloat.