Tax Appeal
A Tax Appeal is a legal remedy filed by a taxpayer against a DJP decision at the Tax Court. Governed by Article 27 of UU KUP. Appeals must be filed within 3 months of receiving the objection ruling. Requirements: one letter per ruling, attached objection ruling, and 50% of disputed tax paid upfront (unless nil or overpayment). Tax Court decisions are final unless a Judicial Review (PK) is filed at the Supreme Court.
This article is for education, not tax advice.
Example
PT XYZ's objection is rejected by DJP on 1 August. PT XYZ must file an appeal at the Tax Court by 1 November (3 months), accompanied by payment of 50% of the disputed tax.
Source: Article 27 UU KUP No. 28/2007
Related terms