Decision Of The Constitutional Court On The Case Of Judicial Review Of The Law On General Tax Provisions And Procedures

Decision of the Constitutional Court on the Case of Judicial Review of the Law on General Tax Provisions and Procedures

The Constitutional Court (Court) issues Decision No. 63/PUU-XV/2017 in the case of judicial review of Law No. 28 Year 2007 regarding the Third Amendment to Law No. 6 Year 1983 regarding General Tax Provisions and Procedures. The decision allows advocates to officially accompany taxpayers in providing legal aid related to taxes.

The decision also concludes that persons who understand the taxation issues can serve as the proxy of taxpayers. According to the Court, limitation of parties who are competent in the field of taxation only to tax consultants and taxpayers’ employees is incorrect.

Thereby, the government needs to immediately amend Regulation of the Minister of Finance No. 229/PMK.03/2014 regarding Requirements as well as Exercise of Rights and Obligations of a Proxy.

 

 

 

 

 

Source https://legalcentric.com/content/view/132310

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