Page 6 - Newsletter(Electronic Trial Proceedings of the Tax Court)
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DDTC Newsletter Vol.03 | No.12 I June 2020 Page 6 of 11
Electronic Trial Proceedings of the Tax Court
support of information and communication technology Third, the Panel of Judges and the single Judge may
through a video-conferencing application. request the parties to submit physical documents for
the purpose of trial proceedings if necessary. Fourth, for
This decree is intended as the legal basis to organize
preliminary hearings, the oaths of witnesses, experts,
electronic trial proceedings at the Tax Court and realize
interpreters, or other parties may be taken remotely
orderly procedures to handle tax disputes in a professional,
through audio-visual communication media.
transparent, accountable, effective, efficient, and modern
manner. Trial proceedings through the electronic system The deputy registrar is obliged to electronically record
have been renewed to resolve obstacles and constraints each stage of the trial proceedings. Furthermore, a legally-
in the conduct of trial proceedings at the Tax Court by decided verdict pronounced by the Chief Judge or Single
utilizing information and communication technology. Judge in an electronic trial is deemed to be attended by
Thus, electronic tax disputes can be resolved through the parties as open-to-public trial proceedings.
fast, inexpensive, and simple processes.
The decision will subsequently be outlined in an
Electronic court procedures are included in the appendix electronic copy of the decision attached with electronic
of this decree. Under KEP-016/PP/2020, electronic trial signatures as per the legislation on information and
proceedings may be held outside the Tax Courtroom electronic transactions. An electronic copy of the decision
or inside the Tax Court. Appendix I of this decree has legal binding forces and legal consequences and will
stipulates that electronic trial proceedings are valid for be made public in the Tax Court information system.
the evidentiary hearings and/or pronouncement of the
Electronic trials conducted using video conferencing
verdict as per the general plan of the trial that has already
applications legally meet the principles and provisions
been set.
on open-to-public trial proceedings. These procedures
First, the deputy registrar sends a notification letter to will be carried out in stages as per provisions that are
the parties concerned via electronic means. Electronic subject to further stipulations. The Chairperson of the
notices are considered valid and appropriate insofar as Tax Court Decree will take effect on 29 May 2020.
the notice is sent to the parties concerned. The letter is
submitted to the appellant and the plaintiff and is attached
with a consent form for electronic trial proceedings. Secretariat of the Tax Court’s Services
During the Pandemic
The consent form for electronic trial proceedings must
be sufficiently stamped and signed by the appellant or
Secretariat of the Tax Court has issued a regulation on
the plaintiff. Next, the form is electronically resubmitted
the procedures for Secretariat of the Tax Court’s services
to the Tax Court no later than three days before the trial
during the pandemic. This policy is regulated in Circular
is held. If the consent form is not submitted within the
No. SE-01/SP/2020 concerning Procedures for the
deadline, the trial will not be conducted electronically.
Provision of Services at the Integrated Service Units
If prior to the trial, both the appellant and the plaintiff
(Tempat Pelayanan Terpadu/TPT) of the Secretariat
state their disagreements with electronic trials, the
of the Tax Court during the 2019 Corona Virus Disease
appellant and the plaintiff may be present in person at
(Covid-19) Pandemic within the Tax Court (SE-01/
the Tax Courtroom. In the implementation, the Panel of
SP/2020).
Judges and the Single Judge may explain the rights and
This regulation aims to maintain the convenience and
obligations of the parties related to electronic trials. The
order in the administration of tax dispute files and case
trial is held using a video conferencing application as per
reviews. Moreover, this circular is intended to enhance
the predetermined trial schedule.
efficiency, effectiveness, accountability, acceleration of
The evidentiary hearing will be conducted as per
tax dispute administration services by prioritizing the
applicable procedural law. Evidence and documents in
security and health of all parties.
the evidentiary hearing are submitted under several
provisions. This policy stipulates three important matters. First, the
time, venue, and types of service. Starting 8 June 2020,
First, electronic documents are submitted no later than the Secretariat of the Tax Court opens on Monday through
on the day and time of the trial proceeding in accordance Friday during weekdays from 10:00 A.M. WIB to 3:00 PM
with the set schedule. Second, parties that do not submit WIB. Services will be provided in Tax Court Building A
electronic documents according to the schedule and located at Jl. Hayam Wuruk No. 7, Central Jakarta and
proceedings without any valid reason based on the other areas that will be determined later.
judgment of the Panel of Judges or a single Judge are
Administrative services rendered directly through TPT
deemed not exercising their rights.
are classified into three counters, i.e. Counter A, Counter