Page 5 - Newsletter (VAT on Digital Goods and Services from Overseas and The Resuming of Trial Proceedings and Tax Court Services)

DDTC Newsletter Vol.03 | No.11 I May 2020 Page 5 of 7

VAT on Digital Goods and Services from Overseas and
The Resuming of Trial Proceedings and Tax Court Services

Automatic Extension of the Certificate Period of the Corona Virus Disease 2019 (Covid-19)
of the Centralization of Location of Spread within the Tax Court (SE-03/2020) remain
VAT Payable valid
The extended prevention period implies that trial
DGT automatically extends the validity of decrees on proceedings in Jakarta, which were originally set to
the centralization of location of VAT payable which resume on 2 June 2020, shall be postponed to 8 June
ends at force majeure due to the corona virus disease 2020. Trial Proceedings Outside Domicile (Sidang Di
2019 (Covid-19) pandemic. Luar Tempat Kedudukan/SDTK), however, will be held
and subject to further provisions.
The automatic extension is outlined in Announcement
No. PENG-5/PJ.09/2020 concerning Announcement Changes in the implementation of trial proceedings are
of the Extension of Decrees on the Centralization of stipulated under the Chairperson of Tax Court Circular
Location of VAT Payable. No. SE-10/PP/2020 concerning the Procedures of
Trial Proceedings and Administrative Services during
The extension is granted for decrees concerning the
the Corona Virus Disease 2019 (Covid-19) Pandemic
approval on VAT payable centralization for which the
within the Tax Court (SE-10/2020).
extension is to be notified in January 2020 to May 2020
at the latest, with the validity of the centralization Promulgated on 26 May 2020, this regulation has come
ending in the March-July 2020 tax period. into effect thereafter. This regulation concurrently
revokes Chairperson of Tax Court Circular No. SE-07/
However, if a taxable person for VAT purposes
PP/2020 concerning the Guidelines for Procedures of
(Pengusaha Kena Pajak/PKP) wishes not to extend the
Trial Proceedings and Administrative Services during
decree on the centralization of location of VAT payable,
the 2019 Corona Virus Disease (Covid-19) pandemic
the PKP must submit written notification to the Head
within the Tax Court (SE-07/2020).
of the DGT Regional Office.
In addition to regulating when trial proceedings shall
be held, the regulation sets forth the guidelines for
Implementation of Trial Proceedings trial proceedings and administrative services within
and Administrative Services During the tax court during the Covid-19 pandemic.
the Prevention Period of Covid-19 The guidelines take into account measures to prevent
Spread the spread of Covid-19 within the tax court and
protect all tax court judges, court clerks, employees,
The Tax Court has once again extended the prevention and service users.
period of the corona virus disease (Covid-19) spread
This regulation outlines that four parties may be
within the Tax Court.
present in one courtroom at each hearing, namely:
This extension is outlined in the Chairperson of
i. panel of judges/a single judge;
the Court Circular No. SE-09/PP/2020 concerning
the Fourth Amendment to the Chairperson of Tax ii. alternate registrar accompanied by a maximum
Court Circular No.SE-03/PP/2020 concerning the of one alternate assistant secretary and one
Guidelines for the Adjustments to Trial Proceedings acting official;
and Administrative Services During the Prevention iii. the parties (appellant/suitor and appellee/
Period of the Corona Virus Disease 2019 (Covid-19)
defendant) of a maximum of two persons;
Spread within the Tax Court (SE-09/2020).
iv. other parties subject to the approval of the
Under this regulation, the prevention period of the panel of judges/single judge.
Covid-19 spread within the Tax Court formerly set
In addition, trial proceedings must be held with due
from 17 March 2020 to 1 June 2020 has been revised
regard to physical distancing between the panel of
to 17 March 2020 to 7 June 2020.
judges/single judge, alternate registrar, and the parties.
Despite the extended prevention period, this regulation
The panel of judges/single judge, alternate registrar,
stipulates that other provisions in the Chairperson of and the parties are also required to wear masks, wash
the Tax Court Circular No.SE-03/PP/2020 concerning their hands using water/antiseptic liquid, and not to
the Guidelines for the Adjustments to Trial Proceedings make any physical contact during trial proceedings.
and Administrative Services During the Prevention