Electronic Trial Proceedings of the Tax Court

This edition reviews the updates by the Tax Court on the provisions related to electronic trial proceedings, both in the courtroom and outside domicile. Further, the newsletter reviews taxation regulations on the service scheme of the DGT and the Tax Court for taxpayers in response to the ongoing pandemic. In addition, the newsletter outlines the provisions on BMTP on imports of textiles and textile products, new requirements for excise stamps, additional jurisdictions of Indonesia's AEoI, as well as the requirements of NPWP registration for SMEs that receive interest/margin subsidies under the PEN Programme.

Contents

• Amendments to the Minimum Provisions on the Physical Form, Specifications, and Design of Excise Stamps
• Addition to the Number of AEoI Participating and Reportable Jurisdictions
• Imposition of BMTP on the Import of Textiles and Textile Products
• Electronic Trial Proceedings at the Tax Court
• Secretariat of the Tax Court’s Services During the Pandemic
• Implementation of Outside Domicile Electronic Trial Proceedings
• Guidelines for the Interaction between Fiscus and Taxpayers in the New Normal within the DGT
• Provisions on NPWP Registration for Interest Subsidy Recipients of the National Economic Recovery Program
• The Resuming of the DGT’s Complaint Services via Telephone and Changes to the Information Channel of the Tax Court