Without legal reasons, 129 tax decisions were returned to the Tax Court – Viralterkini

Viralterkini.id, Jakarta – A total of 129 decisions were returned to the Tax Court to be asked for re -examination because of legal reasons. All of these decisions come from the taxpayer’s lawsuit against the Director General of Taxes who returned the request for the cancellation of the Tax Assessment Letter (SKP) was incorrect without issuing a decision.

The reason the taxpayer submits the cancellation is that the SKP is issued by an unauthorized official. In several decisions, the Panel of Judges strengthened the opinion of the Director General of Taxes who issued a letter of returning the request for the cancellation of the SKP on the grounds because it had previously been applied for an objection.

According to Article 16 of the Minister of Finance Regulation (PMK) No. 8 of 2013, the application for reducing or cancellation submitted, must be examined and considered based on bookkeeping or recording, data and or information. The reason for the request for the SKP cancellation was that the SKP was issued by an unauthorized official and the Directorate General of Taxes and then returned the request on the grounds that he had submitted an objection. The letter of return of the request was then sued to the Tax Court but by the Panel of Judges was rejected for no apparent reason.

Legal Consultant Teger Tax Lawyer Firm, Reza Irawan stressed that only the authorized officials could issue the SKP. Therefore, according to him, if the SKP is not issued by the authorized official, the SKP is actually not allowed to be examined and examined.

“There is no legal reason that can justify that the SKP issued by an unauthorized official can be followed up with research on bookkeeping or recording, documents that underlie bookkeeping, data and or information as procedural law Article 16 Permenkeu Number 8 of 2013”, said Reza.

Only in a few cases, said Reza, the Panel of Tax Court Judges did group the SKP cancellation request because it was issued by the Authorized Officer as a group of requests that could be followed up with research on bookkeeping or recording, documents underlying bookkeeping, data and or information. On this basis, the panel of judges then rejected the lawsuit.

“How could it be the reason for the cancellation of the SKP because it was issued by an authorized official, it could be completed by conducting research on bookkeeping or recording, documents underlying bookkeeping, data and or information.

“Because there is no legal reason in its consideration, as many as 129 of the decisions are invalid decisions according to Article 84 paragraph (2) of the Tax Court Law. Furthermore, the 129 decisions are then asked to the Chairperson of the Tax Court to re -examine and carry out a quick examination session,” concluded Reza. (ma)