Page 8 - Newsletter(Electronic Trial Proceedings of the Tax Court)

DDTC Newsletter Vol.03 | No.12 I June 2020 Page 8 of 11

Electronic Trial Proceedings of the Tax Court

Guidelines for the Interaction
electronic trial is conducted using a video-conferencing
application as per the set trial schedule. The evidentiary between Fiscus and Taxpayers in the
hearing is conducted under applicable procedural law.
New Normal within the DGT
Evidence and documents in electronic trial proceedings
are submitted under several provisions. First, electronic The Directorate General of Taxes (DGT) has released
documents are submitted no later than the day and general guidelines on the implementation of tasks in
time of the trial according to the specified schedule. the new normal within the DGT. These guidelines are
Second, parties that do not submit electronic documents outlined in the Director General of Tax Circular No. SE-
according to the schedule and proceedings without any 33/PJ/2020 concerning the General Guidelines for the
valid reason as per the judgment of the Panel of Judges or Implementation of Duties in the New Normal within the
the Single Judge are deemed not exercising their rights. Directorate General of Taxes (SE-33/PJ/2020).
Third, if deemed necessary, both the Panel of Judges This circular has been issued to ensure the effective
and the Single Judge may request the parties to submit and efficient implementation of tasks and services. In
physical documents for the purpose of the trial. Fourth, addition, these guidelines have been issued to prevent
for preliminary hearing requiring witnesses, experts, or and reduce the spread of Covid-19. This policy shall come
interpreters, their oaths may be taken remotely through into force on 15 June 2020 until the issuance of further
audio-visual communication media. policies from the DGT.

The deputy registrar is required to electronically record The circular stipulates several guidelines and provisions.
each stage of the trial proceedings. The pronouncement First, guidelines for DGT employees and other parties
of the verdict is considered legally implemented, attended working in the DGT’s internal units, such as guidelines
by the parties, and carried out in an open-to-public trial. for clean and healthy behavior (Perilaku Hidup Bersih dan
The verdict shall be outlined in an electronic copy of Sehat/PPHBS) and compliance with health protocols.
the decision that is attached by an electronic signature Second, guidelines for the interaction with taxpayers/
as per the legislation on information and electronic other parties. The second part of the circular contains
transactions. various provisions on the interaction with other parties,
guidelines for service delivery, and document handling.
A copy of this electronic ruling has legal forces
and consequences as per statutory provisions. An In the interaction with taxpayers and other parties in
electronic copy of the decision is published in the Tax the office, masks, face shields, gloves must be worn and
Court information system. Electronic trials conducted physical contact, such as shaking hands, is prohibited.
using video conferencing applications legally meet In contrast, the provisions on the interaction with
the principles and provisions of open-to-public trial taxpayers/other parties outside the office, such as visits
proceedings as per legislative provisions. to taxpayers are the same as the previous guidelines
on interaction under PER-27/PJ/2016 as amended by
The judge is obliged to ensure that the implementation
PER-02/PJ/2017. There are, however, some additional
of electronic SDTK complies with applicable procedural
provisions, such as the recommendation to use official
law and principles of justice. The implementation of
vehicles. In addition, employees assigned out of the office
this circular is subject to periodic evaluations as per
with high risk do not need to go back to the office.
the instructions or policies undertaken by the Central
Government/Regional Governments related to the As for the provision of services, this regulation states
handling of Covid-19. that face-to-face services are resumed, except for certain
types of services. Services that cannot be performed
Further, if further provisions are required regarding
face-to-face include the taxpayer identification number
the implementation, the Chairperson of the Tax Court
(Nomor Pokok Wajib Pajak/NPWP) registration service,
shall stipulate related matters in separate circulars.
the annual tax return and periodic tax return filing
Promulgated on 29 May 2020, the regulation has come
service that must be conducted through e-filing, the fiscal
into effect thereafter.
certificate (Surat Keterangan Fiskal/SKF) service, the
service of Certificate of Formal Issuance of Income Tax
Payment Slip on the Transfer of Right on Land and/or
Building or Changes to the Sale and Purchase Agreement
of Land and/or Building (validation of Land and Building
Income Tax Payment Slip), EFIN activation and forgotten
EFIN services, and services at the airport VAT refund
implementation unit.