Agus Subagio, tax consultants, again present in the Constitutional Court to undergo a hearing review of Article 36 paragraph (4) of Act 14/2002 regarding the Tax Court on Friday (30/03/2012) afternoon. The trial for the second time the case is scheduled examination 23/PUU-X/2012 repair requests.

Agus Subagio before the Constitutional Court Panel chaired by Constitutional Court Justice Harjono, accompanied by two members, namely Ahmad Sodiki and Muhammad Alim, delivering improved application as counsel before the trial. However, the opportunity within 14 days to fix a given application is not used optimally. It is seen from the demand to be given time to perfect the petition.

Responding to requests Agus, Chairman of the Constitutional Court Plenum Harjono stated, the Court has given the opportunity to Agus sufficient time to repair. "If you want it passed, what is in this improvement will we report. So, we accept this improvement, "said Harjono.

For information, materials reviewed namely Article 36 paragraph (4) states: "Apart from the requirements referred to in paragraph (1), paragraph (2), and paragraph (3) and Article 35, in the case of an appeal filed against the amount of tax due, the appeal may be filed if the amount owed is paid at 50% (fifty percent)."

Agus argues, the application of Article 36 paragraph (4) Act as if the Tax Court to give relief to taxpayers by paying only 50% of the taxes owed prior to filing an appeal. However, in practice, it is burdensome for taxpayers to seek justice through the stages of appeal in the Tax Court, taxpayers are required to pay 50% tax payable.

Therefore, the provisional application, Agus asked the Court to instruct the President of Tax for tax collection delay and blocking up the judges and the Court accepted the submission of grant application. While in the principal case, Agus asked the Court declared Article 36 paragraph (4) the Tax Court Law is contradictory to Article 23A of the 1945 Constitution and has no binding legal force with all its legal effect. (Rosihin Nur Ana / mh/Yazid.tr)