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Other Regulations Number: SE - 1/SP/2024

TAX COURT SECRETARY'S CIRCULAR

NUMBER SE - 1/SP/2024


REGARDING


FACE-TO-FACE ADMINISTRATIVE SERVICE PROCEDURES AT THE TAX COURT'S INTEGRATED SERVICE PLACE TAX COURT


SECRETARY,


A. General

In connection with the establishment of the Circular of the Head of the Tax Court Number SE-2/PP/2024 regarding the Operational Hours of the Administration of Tax Disputes and Review at the Integrated Service Point of the Tax Court and to support and implement the provisions regarding face-to-face administrative service procedures in order to provide services that quality, fast, easy, affordable, and measurable to the community at the Integrated Service Point (TPT) of the Tax Court, it is necessary to establish the Circular Letter of the Secretary of the Tax Court regarding the Face-to-Face Administrative Service Procedures at the Integrated Service Point of the Tax Court which replaces Circular Number SE-01 /SP/2021 regarding the Procedure for Providing Face-to-Face Conference and Administrative Services During the Corona Virus Disease 2019 (Covid-19) Pandemic in the Tax Court Environment as amended by Circular Number SE-2/SP/2021 .

B. Legal basis

1. Law Number 14 of 2002 on Tax Courts (State Gazette of the Republic of Indonesia of 2002 Number 27, Supplement to State Gazette of the Republic of Indonesia Number 4189);

2. Law Number 25 of 2009 on Public Service (State Gazette of the Republic of Indonesia Year 2009 Number 112, Supplement to State Gazette of the Republic of Indonesia Number 5038);

3. Government Regulation Number 96 of 2012 on the Implementation of Law Number 25 of 2009 on Public Services (State Gazette of the Republic of Indonesia Year 2012 Number 215, Supplement to the State Gazette of the Republic of Indonesia Number 5357);

4. Decree of the President of the Republic of Indonesia Number 83 of 2003 regarding the Secretariat of the Tax Court;

5. Supreme Court Regulation Number 07 of 2018 on Procedures for Filing Applications for Review of Tax Court Decisions (National News of the Republic of Indonesia Year 2018 Number 1587);

6. Regulation of the Minister of Finance Number 184/PMK.01/2017 regarding the Requirements to Become a Legal Authority in the Tax Court (Berita Negara Republik Indonesia Year 2017 Number 1736);

7. Regulation of the Minister of Finance Number 122/PMK.01/2018 regarding the Organization and Procedures of the Tax Court Secretariat (Berita Negara Republik Indonesia Year 2018 Number 1342);

8. Regulation of the Head of the Tax Court Number PER-1/PP/2023 regarding the Administration of Tax Disputes and Electronic Conferences in the Tax Court;

9. Regulation of the Head of the Tax Court Number PER-1/PP/2024 regarding the Procedure for Applying for Legal Power of Attorney at the Tax Court;

10. Decision of the Secretary General Number KEP-497/SJ/2023 regarding Service Standards in the Secretariat General Environment;

11. Decision of the Head of the Tax Court Number KEP-01/PP/2020 regarding the Administrative Requirements for the Application for Review of the Tax Court Decision;

12. Circular Letter of the Head of the Tax Court No. SE-002/PP/2015 regarding Administrative Equipment for Appeals and Lawsuits as amended by Circular Letter of the Head of the Tax Court No. SE-08/PP/2017;

13. Circular Letter of the Head of the Tax Court No. SE-2/PP/2024 regarding the Operational Hours of Administrative Services for Tax Disputes and Review at the Integrated Service Point of the Tax Court.

C. The Purpose and Purpose

of this Circular Letter is intended as a guideline for the implementation of face-to-face service administration at the Tax Court TPT and aims to create an administrative order for the delivery of tax dispute files, applications for Legal Power of Attorney (IKH), Tax Dispute Certificates (SKSP), e-information services Tax Court, Peninjanuan Kembali (PK), and other information services so as to improve the efficiency, effectiveness, and accountability of services at the Tax Court TPT.

D. The Scope

of this Circular regulates the provisions regarding the time, place, procedure, and orderliness of service at the Tax Court TPT.

E. Provisions

1. Time, Place, and Type of Service

a. Face-to-face administration services/through TPT are open from Monday to Friday during working days from 08.00 WIB to 15.00 WIB.

b. To perform services face-to-face/through TPT, service users must first register online.

c. Administrative services face-to-face/through TPT are carried out on the 1st Floor of Building A of the Tax Court, Jalan Hayam Wuruk No. 7, Central Jakarta.

d. Types of administrative services face-to-face/through TPT, namely:

1) Locket A, which serves the reception of Letters;

2) Locket B, which serves the acceptance of IKH, SKSP, e-Tax Court information services, and other information services;

3) Loket C, which serves the submission of applications for Review and Counter Memory of Review;

4) Special Locket for Vulnerable Groups, which is prioritized to serve people with disabilities, pregnant women, and other vulnerable groups.

2. Online Queue Registration Mechanism

a. Online queue registration must be done 2 (two) working days before the planned arrival at the Tax Court.

b. In performing queue registration online, Service Users refer to the online queue registration information as mentioned on the Tax Court Secretariat website by attaching a document submission register form and at least mentioning the following data:

1) Locket A: Name of the Applicant, type of document, number and date of the Appeal Letter/Suit/Appeal Description Letter/Response/Objection Letter/other letter, number and date of the Appeal and/or Lawsuit Decision;

2) Locket B: Name of Applicant, Name of Company/Taxpayer, requirement, card number and expiration date of IKH, letter number and date;

3) Locket C: Name of Applicant, type of document, number and date of Tax Court Decision.

c. The online queue registration announcement will be uploaded on the Tax Court Secretariat website no later than 1 (one) day before the scheduled arrival.

d. Service users who have obtained queue registration online but are not present on the day of arrival can confirm via WhatsApp information service at number 0812-1100-7510.

3. Treatment Procedures Face to Face/Through TPT

a. The Service User attends the Tax Court and delivers proof of queue registration online to the receptionist.

b. The receptionist checks the name of the Service User who has been registered in the online queue registration, gives the arrival sequence number, and instructs the person concerned to wait in the place provided (adjusted to the seating and queue conditions in the TPT room).

c. Service users get an arrival sequence number according to the type of service to be used.

d. Service users ensure completeness and authorization, as well as compile files in accordance with the applicable provisions in the following order:

1) Locket A, Letter Acceptance Service.

a) Letter of Appeal/Suit (2 (two) copies)

1st copy:

(1) Fill in the Appeal/Suit application;

(2) Original Appeal/Suit application letter;

(3) Photocopy of the Appealed Decision/Decision or other letter against which the lawsuit is filed;

(4) Photocopy of Objection Application Letter;

(5) Photocopy of SKP/SPTNP/SPP/SPPBK/STP/Notul;

(6) Proof of payment; and

(7) A digital copy (softcopy) of the DOCX (microsoft word) extension file for figure (2) and PDF for figure (3). sd figure (6).2nd stanza:

(1) Photocopy of Appeal/Suit application letter;

(2) Photocopy of the Appealed Decision/Decision or other letter against which the lawsuit is filed;

(3) Photocopy of Objection Application Letter; and

(4) Photocopy of SKP/SPTNP/SPP/SPPBK/STP/Notul.

b) Appeal Description Letter/Response and Objection Letter (2 (two) copies) and digital copy (softcopy) of DOCX (microsoft word) and PDF extension files.

c) Letters other than the Letter of Appeal/Suit, Letter of Description of Appeal/Response, and Letter of Objection.

2) Locket B, IKH Application Acceptance Service, SKSP, e-Tax Court information service, and other information services.

a) IKH Application for Taxation/Customs and Taxes

(1) IKH Application Letter for Taxation/Customs and Taxes;

(2) List of Biography;

(3) Photocopy of Identity Card (KTP);

(4) A photocopy of a Master's or Diploma IV degree from an accredited university that has been legalized by the institution or institution that issues it for university graduates in Indonesia or a photocopy of a legalized foreign university degree equivalency letter (original wet stamp, not a scanned result) by the Ministry of Research, Technology, and Higher Education of the Republic of Indonesia;

(5) A photocopy of a document that shows that the Applicant has extensive knowledge and expertise on taxation/customs and tax legislation and has been legalized (original wet stamp, not a scanned result) by the issuing agency or institution;

(6) Photocopy of Taxpayer Number Card (NPWP);

(7) Photocopy of proof of receipt of delivery of the Annual Personal Income Tax Notification Letter (SPT) for the last 2 (two) years;

(8) Original Police Record Certificate (SKCK) from the National Police of the Republic of Indonesia that is still valid;

(9) Passport Last photo in color and with a red background with a size of 4 x 6 as many as 2 (two) sheets, provided that the photo is straight and facing the front;

(10) Statement of non-status as a Civil State Officer or state official;

(11) Integrity pact; and

(12) Photocopy of the President's Decision Letter regarding honorable dismissal as a Tax Court Judge, in the event that the Applicant has served as a Tax Court Judge and has passed a period of 2 (two) years after being honorably dismissed as a Tax Court Judge.

b) Application for Extension of IKH in Taxation/Customs and Taxes

(1) Letter of Application for Extension of Taxation/Customs and Taxation IKH;

(2) List of Biography;

(3) Photocopy of ID card;

(4) Photocopy of NPWP card;

(5) Photocopy of proof of receipt of delivery of the Annual Personal Income Tax Notification Letter (SPT) for the last 2 (two) years;

(6) Original SKCK from the National Police of the Republic of Indonesia which is still valid;

(7) Passport Last photo in color and with a red background with a size of 4 x 6 as many as 2 (two) sheets, provided that the photo is straight and facing the front;

(8) Photocopy of the Decision of the Head of the Tax Court on the last IKH;

(9) Photocopy of the last Legal Identification Card; and

(10) The application for the extension of the period of validity of the IKH is submitted to the Head of the Tax Court no later than 30 calendar days before the period of validity of the IKH ends. In the case of an extension application less than 30 calendar days before the validity period of the IKH ends (for example: 20 days before the validity period of the IKH ends), then it is not allowed to apply for an extension and must submit a new application with the requirements for a new IKH application.Starting from April 12, 2024, the processing of receiving applications and extending IKH is carried out electronically as stipulated in the Regulation of the Head of the Tax Court Number PER-1/PP/2024 regarding the Procedure for Applying for Legal Power of Attorney at the Tax Court.

c) SKSP application

(1) Original Letter of Application with a clear description of the purpose signed by the Director or Authority;

(2) A photocopy of the policy that requires evidence from the Tax Court in accordance with the description of the purpose in number (1) (if there is none, it can be replaced with an original statement from the Company Manager/authorizer and sealed);

(3) Original sealed Power of Attorney (when authorized);

(4) Original Sealed Substitution Power of Attorney (when re-authorized);

(5) A photocopy of the Business Domicile Certificate (SKDU) that is still valid (if there is none, it can be replaced by a photocopy of the Company's Business Owner Number/NIB);

(6) Photocopy of the Limited Liability Company's Legal Entities Confirmation from the Ministry of Law and Human Rights (for companies with legal entities);

(7) Photocopy of the Act of Establishment and Last Changes of the Company which includes the name of the manager who signed the application or gave authority; and

(8) Photocopies of NPWP for each of the following parties:

(a) Legal entity (company);

(b) All Enterprise Managers and Shareholders listed in the deed;

(c) All parties authorized and listed in the power of attorney (when authorized);

(d) Applicant (who signs the application letter).

3) Locket C, PK Application Submission Service and PK Memory Counter.

a) PK application

(1) PK application deed signed by the Applicant, Heirs, or a specifically designated Legal Authority;

(2) Original letter of memory PK in 2 (two) copies;

(3) Evidence of Item Cost Deposit;

(4) A digital copy (softcopy) of PK Memory in .rtf format (Rich Text Format);

(5) Photocopy of Tax Court Decision submitted by PK;

(6) Attaching the applicant's personal documents/personal data with the following provisions:

(a) Photocopy of ID card/passport and the latest Management Change Enterprise Act (in the case of PK submitted by the Corporate Taxpayer), and photocopy of the Court Determination as curator (in the case the Corporate Taxpayer is in the process of liquidation);

(b) Photocopy of KTP/passport and photocopy of NPWP Card (in the case of PK submitted by Individual Taxpayers); or

(c) Certificate of Heir from the authorized Office (in the case of Individual Taxpayers represented by heirs); or

(d) Photocopy of the officer's identity card (in the case of PK submitted by the officer who issued the decision that caused the tax dispute).

(7) When the PK Application is authorized, the Applicant must attach:

(a) Original Special Power of Attorney and photocopy of IKH Card/Procedure Permit Card (in the case of power of attorney); or

(b) Proof of deduction of PPh Article 21/Certificate as Company Officer (in the case of PK authorized to Corporate Taxpayer officers); or

(c) Photocopy of the official appointment decision letter (in the case of PK authorized to the state official/lawyer appointed by the official who issued the decision that caused the tax dispute).

(8) Based on the reasons for the PK application, the Applicant must attach:

(a) Photocopy of the Criminal Court Judge's Decision that has the force of permanent law (in the case of PK filed based on Article 91 letter a of Law Number 14 of 2002 (UU 14/2002)); or

(b) The original of the statement of finding new evidence stated above the seal is sufficient accompanied by documents on the new evidence (in the case of PK submitted based on Article 91 letter b of UU 14/2002), and/or

(c) Photocopy of the Tax Court Decision Notification (in the case of PK filed based on Article 91 letter c, letter d, and letter e of UU 14/2002).

b) Retrospective Memory Counter (KMPK)

(1) Original KMPK in 2 (two) copies;

(2) Digital copy (softcopy) of KMPK in .rtf format (Rich Text Format);

(3) When the delivery of KMPK is authorized, the Respondent must attach:

(a) Original Special Power of Attorney and a photocopy of the Legal Power of Attorney Card/Procedure Permit Card (in the case of power of attorney); or

(b) Proof of deduction of PPh Article 21/Certificate as Company Officer (in the case of PK authorized to Corporate Taxpayer officers); or

(c) Photocopy of the official appointment decision letter (in the case of PK authorized to the state official/lawyer appointed by the official who issued the decision that caused the tax dispute).

e. The Service User submits a document and file submission register form that has been compiled as stipulated in letter d.

f. The Service Officer receives the document and file submission register form submitted by the Service User and performs the following procedures:

1) In the event that the files submitted at Locket A, B and C are in accordance with the applicable provisions, the Service Officer will accept the files and sign the document submission register form.

2) In the event that the files submitted to Locket A and Locket B are missing, then the Service User can convey the lack of the file by registered post/expedition and the like accompanied by a letter of introduction for the lack of the file.

3) In case the file submitted at Locket C is not complete, then the Service Officer will return the PK or KMPK Application to the Service User.

4) Files that have been submitted through counters A, B and C as referred to in letter e cannot be taken back and cannot be changed.

g. Service users who do not register online and intend to receive administrative services face-to-face/through TPT, fill in the document submission register form in advance provided by the receptionist to obtain the arrival sequence number, and be served after the Service User who is registered online has finished servicing all and still in service operational hours.

h. In the case of a Service User whose arrival sequence number has been called 3 (three) times but does not come to the service desk, then they will be served after the Service User who is registered online/present at TPT has completed all services and is still within the service's operational hours.

i. Service users who belong to vulnerable groups and intend to obtain administrative services face-to-face/through TPT, are prioritized to be served at the Special Locket for Vulnerable Groups and are instructed to wait in the place provided.

j. Service users can provide suggestions/inputs through the Satisfaction Service Application (ALIKA) at TPT regarding administrative services that have been provided at the Tax Court.

F Others

1. Service users must comply with applicable health protocols.

2. Service users must maintain order, security, and tranquility in the Tax Court environment.

3. Service information:

a. Phone: 134

d. Instagram: setpp.kemenkeu

e. Whatsapp: 0812-1100-7510 (chat only)

G. Closing

1. At the time this Circular Letter comes into effect, Circular Letter Number SE-01/SP/2021 of the Secretary of the Tax Court regarding the Procedure for Providing Face-to-Face Conference and Administrative Services During the Corona Virus Disease 2019 (Covid-19) Pandemic in the Tax Court Environment as amended with the Circular of the Secretary of the Tax Court Number SE-2/SP/2021 , revoked and declared invalid.

2. This circular comes into effect from the date set.


Thus this Circular is published to be guided and implemented as best as possible.


Set in Jakarta

on March 26, 2024

Tax Court Secretary

Electronically signed


Budi Setyawan MNY


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