The Existence of Article 27 paragraph 1 letter e about Act 17/2006 about customs rules the subject to gain compensation of income tax through tax disputes completion mechanism.

Government expert, W. Riawan Tjandra in judicial review of Article 17/2006 said that standing of Article 27 verse (1) letter e of which is no way being removed. The Act was condemned by M. Ojat Sudrajat on Wednesday (11/19) at MK Plenary Room.

Riawan explained that Tax Court decision is final and permanent, which means the consequences may also directly be executed, therefore no cassation mechanism may be applied.

Tax dispute is dispute that appears between subject with authorized officials as the impact of verdict issuance to which may be appealed to the Tax Court. Relation between government and taxpayer in this matter is vertical.

Riawan said that according to mentioned explanation. The provision has particular character to pinpoint rights and mandatory on Customs Act. “It is related to income tax’s character as one component as determined in Article 1 letter 2 Act 14/2002, lessens the bound of legal norm in Article 27 paragraph (1) letter e in the Act. It will disrupt legal justice and legal order,” he said.  

In the petition, the Plaintiff is reluctant by the ruling of Article 27 paragraph (1) letter e Customs Act which says redeem may be given to all of part of paid income tax for: e) excess due to the Court’s decision. His constitutional rights was deemed harmed as the Applicant did not get the compensation for excess of his paid tax as many as Rp 235.173.819

According to the Plaintiff, he has paid income tax in consignee column or redress with General Laju Machinery Indonesia, Ltd (GLMI). GLMI later filed a pleading to North Jakarta so the redeem process could not be executed, the decision was issued without amplification.  

Ojat reckoned that redeem request was applied since 2008, but Dir. Gen. Customs said that the rule has hampered the compensation. t

For this reason, the applicant requested the Court to declare and order to add or change the provisions of Article 27 paragraph (1) of the Customs to become "Redeem can be given to all or part of import duty that has been paid on: e) Excess payment of import duty as a result of court decisions taxes and general court both civil and criminal.”(Lulu Anjarsari/kun)