Page 6 - 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 6 of 7

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

Moreover, documents and evidence presented before Court Circular No. SE-03/PP/2020 as Last Amended
the panel of judges/single judge must comply with by SE-06/PP/2020.
the procedures for preventing Covid-19 spread. This
Other than emphasizing the suspension period, SE-
regulation also authorizes the panel of judges/single
11/2020 provides elucidation on the prevention
judge to stipulate other trial-related matters.
period of Covid-19 spread not being taken into
Similar to trial proceedings, appeal, and/or lawsuit account in the deadlines of direct filing of appeals and
services, requests for judicial review, information, lawsuits to the Tax Court. These provisions conform to
and other letters may be submitted directly starting SE-03/2020 as last amended by SE-09/2020.
8 June 2020. The same applies to the services of
As per point 5 paragraph a of the SE-03/2020, if
sending copies of tax court decisions and copies of the
the submission deadline of direct appeals is in the
decisions on judicial reviews.
period of prevention period of Covid-19 spread, the
All administrative services must be carried out based deadline will be deferred for the number of days of the
on four conditions. First, taking into account the prevention period of the Covid-19 spread.
physical distancing between officers and service users.
Moreover, SE-11/2020 reiterates the prevention
Second, officers and service users are required to period of Covid-19 spread within the tax court from 17
wear masks, wash their hands using water/antiseptic March 2020 to 7 June 2020 or for 83 days. This implies
liquids, and not to make physical contact when services that if the deadline for a direct appeal was originally in
are provided. Third, the submission of documents the prevention period of Covid-19 spread, it is subject
must comply with guidelines for preventing the to an 83-day suspension.
spread of Covid-19, for instance, the documents must
The appendix of this circular also outlines the details
be wrapped in plastic or sterilized.
of the submission deadline for direct appeals. For
Fourth, officers who inspect submitted documents instance, a direct appeal of which the submission
are obliged to use masks, gloves, and/or use hand deadline was on 17 March shall be suspended to 8
sanitizers. June 2020.
Further, this regulation outlines that the tax court Next, as per point 6 paragraph a of SE-03/PP/2020, the
secretary, with the approval of the chairperson of the direct filing deadline for lawsuits within the prevention
tax court, may arrange the schedule of the services, period of Covid-19 spread will be suspended for no
the number of officers, the maximum number of later than 14 days since the end of the prevention
service users per day, and other matters needed for period of Covid-19 spread.
convenient services.
In the event that the direct filing deadline for
Moreover, the extension of the prevention period lawsuits was originally within the prevention period
has resulted in an 83-day suspension of the deadline of Covid-19 spread, it will be suspended for no later
for direct appeals falling during that period. This than 14 days since the end of the prevention period of
suspension is longer than the previous regulation that Covid-19 spread or no later than 21 June 2020.
stipulated a 77-day suspension.
The provisions regarding other periods, such as
The affirmation on the suspension is outlined in the the preparation period for trial proceedings, the
Chairperson of Tax Court Circular No. SE-11/PP/2020 implementation of trial proceedings, the filing of
concerning the Explanation on the Deadline for the appeals by post, filing of lawsuits by post, and other
Submission of Appeals and Lawsuits Submitted stipulations continue to refer to all the provisions in
Directly Based on Chairperson of Tax Court Circular SE-03/2020.
No. SE-03/PP/2020 as Last Amended by SE-09/
All circulars on trial proceedings and administrative
PP/2020 (SE-11/2020).
services within the tax court are subject to periodical
This regulation has come into force as of its evaluations as per the Central Government/Regional
promulgation date, 26 May 2020. This regulation Governments’ directives or policies on the handling of
concurrently revokes the Chairperson of the Tax Covid-19.
Court Circular No.SE-08/PP/2020 concerning the
Explanation on the Deadline for Appeals and LawSuits
Submitted Directly based on Chairperson of the Tax