Judicial Review Request to the Supreme Court

A Tax Court Decision is considered to be a final decision with full legal force. However, the parties involved in a tax dispute may file a Judicial Review Request (Peninjauan Kembali/PK) for a Tax Court Decision with the Supreme Court. This can be done only if any of the following conditions prevail:

  1. The Decision has been based on a perjury, a deception, or false evidence on the part of the opposing party;
  2. A piece of important written evidence is found which, had it been considered previously, would have led to a different decision;
  3. Some part of the claim has been ignored without reason;
  4. Something which was not demanded was granted;
  5. The Decision is clearly inconsistent with prevailing tax regulations.

A Judicial Review Request must be fled with the Supreme Court within an allowable request time limit. For conditions

and 2, the time limit is three months after the condition is identified. For conditions 3, 4 and 5, the time limit is three months after the court decision.

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