Plenary hearing of the judicial review of Tax Court Law on Monday (11/12) in the Courtroom of the Constitutional Court. Photo by Humas MK/Ifa.

The Constitutional Court (MK) once again held a follow-up session on the judicial review of Article 1 number 12 and Article 35 paragraph (2) of Law No.14/2002 on Tax Court (Tax Court Law) on Monday (11/12) in the Courtroom of the Constitutional Court. The hearing on the deadline of appeals in the tax court was to hear the statements of the House of Representatives (DPR) and Expert of the Government. However, DPR was unable to attend and the Government provided a written statement that it would not submit any expert. 

"The Government stated through the Ministry of Finance dated December 7, 2017 addressing the Registrar on the second point, We are very grateful for the opportunity given to propose experts, but after some considerations we will not submit any expert," said Chief Justice Arief Hidayat as Chairman of the Session. 

The case was filed by the President Director of PT Autoliv Indonesia Junius M.S. Mr. Tampubolon argued that Article 1 number 12 and Article 35 paragraph (2) of the Tax Court Law is ambiguous on the calculation of the time limit of appeal of 3 months from reception date starting from the postal stamp of delivery. The Petitioner claimed that his appeal had not been accepted as a result of the difference in the calculation of deadline, resulting in legal uncertainty for the Petitioner. 

"Thus, the series of hearing on case No. 78/PUU-XV/2017 has concluded and is awaiting the conclusion from the Petitioner and the Government, to be submitted no later than Tuesday, December 19, 2017 at 10:00 a.m.," said Arief closing the session. (Sri Pujianti/LA/Yuniar Widiastuti)