Today’s Legal Enlightenment (Friday, 12 August 2022) – DISPUTES REGARDING TAX COLLECTION MAY ONLY BE FILED TO THE TAX COURT
Regarding tax collection, the Supreme Court decided that disputes regarding tax collection can only be submitted to the Tax Dispute Settlement Board (BPSP) based on Article 31 paragraph (1) of Law No. 14 of 2002, which is now known as the Tax Court and cannot be handled by other entities.
→ Supreme Court Decision No. 91 K/TUN/2000, dated 13 November 2000, in the case of PT Timor Putra Nasional against the head of the Customs and Excise Service Office type A Jakarta and others.
Regards,
Fredrik J. Pinakunary