Page 7 - Newsletter(Electronic Trial Proceedings of the Tax Court)

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

Electronic Trial Proceedings of the Tax Court

Implementation of Outside Domicile
B, and Counter C. At Counter A, officers will directly
handle the receipt of appeal letters and/or lawsuit letters Electronic Trial Proceedings
due within the pandemic. Further, for letters that are due
after the pandemic may be sent by post or couriers listed The Chairperson of the Tax Court has issued provisions
in the regulation. These letters include letters relating on the implementation of outside domicile electronic
to appeals/lawsuits such as appeal explanation letters trial proceedings (Sidang di Luar Tempat Kedudukan/
(Surat Uraian Banding/SUB), response letters, objection SDTK). This regulation is outlined in Circular No. SE-
letters, additional data, continuation data, and revocation 12/PP/2020 concerning the Implementation of Outside
statements. Domicile Electronic Trial Proceedings during the Corona
Virus Disease 2019 (Covid-19) Pandemic in the Tax
At Counter B, officers will provide administrative
Court (SE-12/PP/2020). This circular is intended as the
services for new application and extension of attorney
guidelines for conducting outside domicile electronic
license (Izin Kuasa Hukum/IKH) and services related to
trial proceedings during the pandemic.
tax dispute information and other general information.
Further, at Counter C, officers handle the submission of It should be noted that electronic SDTK refers to a series
case reviews and counter memory of review. In addition of processes of examining and deciding tax disputes
to the three types of direct services through TPT, this that are based on the Chairperson of the Tax Court’s
regulation stipulates other types of administrative decision to be heard outside domicile with the support of
services for the parties to a dispute and/or guests other information and communication technology.
than the parties to a dispute in the appendix.
Electronic SDTK applies to trial proceedings and/or
Second, procedures and code of conduct of services. pronouncements of decisions as per the general trial plan
Face-to-face services at the Secretariat of the Tax Court that has been established by the deputy registrar. The
are carried out with a number of restrictions under the implementation of electronic SDTK does not require the
protocol to prevent the spread of Covid-19. In addition, approval of the appellant/plaintiff under the provisions
service users who attend in person must be in good in KEP-16/PP/2020 as it is carried out during the
health and wear masks. Covid-19 pandemic.

Service users will not be provided with any parking Under these provisions, the appellant and the plaintiff
space because available space will be used as additional are given the option to attend the trial electronically in
waiting rooms. Service users using their own vehicles are the SDTK Room of the State Finance Building (Gedung
only allowed to drop off passengers at predetermined Keuangan Negara/GKN) or in their own domicile. If an
locations. Further, service users and all visitors must electronic trial is held, the appellant or the plaintiff is
undergo a body temperature check before entering the asked to fill out an electronic form to select the venue for
Tax Court surrounding and building. This inspection is trial proceedings outside domicile.
carried out by security guards (Satuan Pengamanan/
The deputy registrar must beforehand send a notice of
SATPAM).
trial to the parties. The notification is considered valid
Service users who do not meet the health and/ insofar as it has been sent to the parties to the dispute.
or administrative protocol requirements, i.e. Notification letters submitted to the appellant or the
announcements of the online queue, are not allowed to plaintiff is attached by a form to select the venue to attend
enter the Tax Court building. Service users who are to the electronic trial. Further, the electronic trial venue
attend trial proceedings and case reviews but do not meet selection form that has been filled out by the appellant
health and/or administrative protocol requirements will or the plaintiff must be electronically returned to the Tax
not be allowed to enter the Tax Court building, thus, they Court no later than three days before the trial is held.
cannot attend the trial proceeding.
Should the parties opt for electronic trials in the GKN
Third, the online queue mechanism. In this regard, SDTK room, the deputy registrar will coordinate with
service users are required to register for the online relevant parties to prepare and validate the video
queue for two business days prior to the planned arrival conferencing equipment for electronic SDTK purposes.
at the Tax Court. Registration procedures may refer to the In one courtroom, the maximum number of persons
information on the webpage www.setpp.kemenkeu.go.id. attending from each party is two. The parties are only
allowed to use video conferencing facilities that are
Next, the announcement of the queue will be uploaded
already provided.
on the page no later than one day before the scheduled
arrival. Users of this service are subsequently required Next, the Panel of Judges and Chief Judge may explain
to show proof of online queue to security guards to be the rights and obligations of the Parties related to
matched with the queue list before finally being allowed the electronic trial to ensure its smooth running. The
to enter the Tax Court building.