Tax Dispute Resolution

1. Filed in writing in Indonesian;
2. State the amount of Tax Payable or tax withheld or collected or loss according to the Taxpayer's calculation accompanied by reasons forming the basis for the calculation;
3. One (1) objection is filed for 1 (one) Notice of Tax Assessment, 1 (one) tax withholding, or 1 (one) tax collection only;
4. The Taxpayer pays off their Tax Payable at least in the amount they approve in the audit or verification closing conference prior to submitting a Letter of Objection;
5. Filed within a period of 3 (three) months following the date of:

• Notice of Tax Assessment delivery; or
• Tax withholding or collection by a third party;

unless the Taxpayer can prove that the said period cannot be met due to circumstances beyond their control;

6. The Letter of Objection is signed by the Taxpayer, and if it is signed by someone other than the Taxpayer, the Letter of Objection must enclose a special power of attorney as referred to in Article 32 paragraph (3) of the Taxation General Provisions Law; and
7. The Taxpayer does not file the application as referred to in Article 36 of the Taxation General Provisions Law;
8. Certain objections can be filed online through the www.pajak.go.idwebpage.

Special provisions:

• If the Letter of Objection submitted by the Taxpayer fails to meet the requirements as referred to in paragraph (1) letter a, letter b, letter c, letter d, or letter f, they are allowed to revise the Letter of Objection and resubmit it before the 3 (three) month-period elapses;
• The receipt date of the Letter of Objection is the submission date of the revised Letter of Objection;
• If the Taxpayer files an objection, the payment of Tax Payable that they do not approve in the audit or verification closing conference as indicated in the Notice of Tax Underpayment Assessment and the Notice of Additional Tax Underpayment Assessment, and is unpaid at the time of the objection filing, will be deferred up to 1 (one) month following the issuance date of the Decision Letter on Objection.

• The Taxpayer may file an appeal only to a Tax Court against the Decision Letter on Objection.
• The appeal is filed in writing in Indonesian by stating clear reasons no later than 3 (three) months following the receipt of the Decision Letter on Objection and encloses a copy of the Decision Letter on Objection.
• One (1) Letter of Appeal is filed for 1 (one) Decision only.

• The lawsuit is filed in writing in Indonesian to a Tax Court.
• The lawsuit is filed within a period of 14 (fourteen) days following the enforcement of tax collection. This period is non-binding if it cannot be met due to circumstances beyond the control of the plaintiff. The period will be extended to 14 (fourteen) days following the end of such circumstances.
• Any lawsuit against the Decision other than the lawsuit is filed within a period of 30 (thirty) days following the receipt date of the decision against which the lawsuit is brought. This period is non-binding if it cannot be met due to circumstances beyond the control of the plaintiff. The period will be extended to 14 (fourteen) days following the end of such circumstances.
• One (1) lawsuit is filed for 1 (one) enforcement of tax collection or 1 (one) Decision only.
• The lawsuit states clear reasons, includes the dates of receipt, enforcement of tax collection, or Decision against which the lawsuit is brought, and encloses a copy of the document against which the lawsuit is brought.

• The application for case review can only be submitted 1 (one) time to the Supreme Court through a Tax Court.
• The application for case review does not defer or cancel the implementation of Tax Court decision.
• The procedural law applying to case review is the case review procedural law as referred to in the Law No. 14 of 1985 on the Supreme Court, unless specifically provided in the Tax Court Law.