Petitioner’s legal counsels Viktor Santoso Tandiasa and Angela Claresta Foek at the panel petition revision hearing of the material judicial review of Law No. 14 of 2022 on the Tax Court, Monday (4/10/2023). Photo by MKRI/Ifa.

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JAKARTA (MKRI) — The material judicial review of Article 5 paragraph (2) of Law No. 14 of 2022 on the Tax Court took place once more on Monday, April 10, 2023 in the Constitutional Court’s (MK) panel courtroom. The petition No. 26/PUU-XXI/2023 was filed by Nurhidayat, an advocate specializing in taxation.

The Petitioner’s legal counsel Viktor Santoso Tandiasa said that the petition had been revised and that there were additional petitioners, Allan Fatchan Gani Wardhana and Yuniar Riza Hakiki.

“The judicial review remains for Article 5 paragraph (2) on organizational, administrative, and financial guidance for tax courts, by the Ministry of Finance, which is conditionally unconstitutional and is against Article 1 paragraph (3), Article 24 paragraphs (1) and (2), and Article 28D paragraph (1) of the 1945 Constitution,” Tandiasa said before Deputy Chief Justice Saldi Isra and Constitutional Justices Enny Nurbaningsih and Wahiduddin Adams.

He also explained that the certificates of Brevet A dan Brevet B training had also been added following the justices’ advice. “[The certificates] are available, Your Honors, but they have not been authenticated, so it will be submitted later on. I have asked for them and they have been sent. Also, Petitioner II is a constitutional law and constitutional politics at the Law Faculty of Universitas Indonesia, which means that he often teaches that judicial independence in judicial institutions, such as the Constitutional Court, the Supreme Court, and other courts under the Supreme Court, means independence from intervention by any branches of state power in casu the executive and the legislative. He is also a taxpayer, as evidenced by his [tax identification number/NPWP] and tax returns reports. Petitioner III is a researcher and secretary-general of the Center for Constitutional Law Studies of the Law Faculty of [the Islamic University of Indonesia/UII],” he explained.

Also read: Constitutionality of Provisions on Organizational Training in Tax Court Challenged

At the Petitioner, the Petitioner explained that the requirements for legal counsels in the tax court are regulated in Article 34 of the Tax Court. These requirements are a special appointment letter, Indonesian citizenship, expansive knowledge and expertise in taxation law. However, Article 34 paragraph (2) letter c of the Tax Court stipulates that there are other requirements set by the Minister of Finance.

He believes this is certainly the impact of the Minister of Finance’s authority to foster the organization and administration of the Tax Court as stipulated in Article 5 paragraph (2) of the Tax Court Law. Consequently, the Minister of Finance’s authority to regulate the advocate profession can hinder the Petitioner, who have met the requirements to become a legal representative in the tax court. The Petitioner feels disadvantaged in carrying out his duties and profession to fight for the interests of clients because the tax court is still under the control of the executive.

Therefore, in the petitum, the Petitioner requests that the Court declare Article 5 paragraph (2) of the Tax Court Law along the phrase “Ministry of Finance” conditionally unconstitutional and not legally binding if not interpreted as “the Supreme Court.” As such, the article should read, “Organizational, administrative, and financial fostering of the Tax Court is conducted by the Supreme Court.”

Author       : Utami Argawati
Editor        : Lulu Anjarsari P.
PR            : M. Halim
Translator  : Yuniar Widiastuti (NL)

Disclaimer: The original version of the news is in Indonesian. In case of any differences between the English and the Indonesian versions, the Indonesian version will prevail.

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