The DGT, following a taxpayer’s Correction Request, or by virtue of its official position (ex-offcio), may correct or cancel a tax assessment letter, a STP, or their derivatives issued on the basis of those letters. The derivatives include, among others: Objection Decision Letters; Decision Letters on the Reduction or Cancellation of Administrative Sanctions; Decision Letters… Read More
Objections
A taxpayer who does not agree with a tax assessment letter can submit an Objection (Keberatan) to the DGT office within three months of the date of issue of the assessment letter. The Objection must state what the taxpayer has calculated as the tax due and set out the reasons for his or her disagreement… Read More
Appeals
A taxpayer who does not accept the DGT Objection decision can file an Appeal (Banding) with the Tax Court within three months of the receipt of the DGT Objection. To the extent that the DGT Objection Decision calls for a payment of tax due, according to the Tax Court Law, at least 50% of the… Read More
INDONESIAN TAX 