Yunirwansyah as the Director of Taxation Regulations II of the Ministry of Finance about to deliver statement of the Government on the judicial review of Law on Taxes on Monday (16/10) in the Courtroom of the Constitutional Court. Photo by Humas MK/Ganie.
The judicial review hearing of Law No. 6 of 1993 on General Provision and Tax Procedure (Taxation Law) was held the Constitutional Court (MK) on Monday (16/10) afternoon. The third session of Case No. 63/PUU-XV/2017 was to hear the statement of the Government represented by Yunirwansyah as the Director of Taxation Regulations II of the Ministry of Finance.
In his statement, the Government is of the opinion that the regulations on taxpayers’ attorneys to possess knowledge of tax laws is applicable for those who want to become taxpayers’ attorneys, whether consultant or employee. It is intended to safeguard the interests of the taxpayers.
Yunirwansyah said that the provision are in no way violating the constitutional rights of the Petitioner who is an advocate. The regulation of the requirements for taxpayers’ attorneys in the a quo provision is merely a technical requirement intended for the taxpayers to exercise his or her rights to be represented by a party competent in taxation. It is solely intended for taxpayers not to be harmed. "Considering all acts of the proxy as a result of the law is the responsibility of the taxpayer concerned," said Yunirwamsyah.
Accordingly, according to the Government, it can be concluded that the intent and purpose of the legislators in authorizing the Minister of Finance to further regulate one of the requirements to become a taxpayer attorney has been included in the Elucidation to Article 31 of the Taxation Law.
In addition, the Government considers the provisions in the Regulation of the Minister of Finance No. 229/2014 as the elaboration to Article 32 paragraph (3) of the Taxation Law providing equal opportunity to the public to become a tax consultant provided that they meets the requirements. There is no limitation for the public, including the Petitioner, to work as a tax consultant.
The Petitioner, Petrus Bala Pattyona, works as an advocate and lawyer, curator-manager, mediator, legal auditor, and legal attorney of the tax court. The Petitioner filed a petition for the judicial review of Article 32 paragraph (3a) of the Taxation Law. Article 32 of the a quo law reads, "The requirements and the implementation of the rights and duties of attorney as referred to in Article 32 paragraph (3) shall be regulated by or based on the Regulation of the Minister of Finance."
The elucidation to Article 32 of Law No. 6 Year 1993 is stipulated by the decision of the Minister of Finance, which is substantially regulated in the Regulation of the Minister of Finance as the elucidation to Article 32 paragraph (3a) of Law No. 6 Year 1993. It reads, "To be an attorney, one must be a legal consultant."
The Petitioner believes that the provision of Article 32 paragraph (3a) of the law is detrimental or potentially impairing the constitutional rights of the Petitioners, that is, the right to work and a decent living, the right to employment and earnings, the right to recognition, guarantee, protection, and fair legal certainty, as well as equal treatment before the law. The provisions of Article 32 paragraph (3a) of Law 6 Year 1993 raise the potential of damage to the Petitioner due to the absolute authority of the Minister of Finance to determine the requirements and the implementation of the rights and duties of attorneys.
Petrus continued, the constitutional damage arose with the elucidation of Article 32 paragraph (3a) of the Taxation Law, which mentions that those who may assist clients in the tax office shall be a tax consultant, as stipulated in the Ministerial Regulation. The Petitioner feels aggrieved because he was denied the opportunity to assist clients in Tax Office of Bantul. In response to the rejection, the Petitioner filed a lawsuit in the Bantul District Court. (Nano Tresna Arfana/LA/Yuniar Widiastuti)
Monday, October 16, 2017 | 18:56 WIB 54