General Provision And Procedures In Taxation dan Tax Court

Law number 6 of 1983 on General Provision and Procedures of Taxation (GPPT) has already been amended several times, with the latest amendment done through Law Number 16 of 2009. In General, the method in which tax implementatioan is being carried out is done though self-assessment. Law Number 16 of 2009 is a formal provision that dictates the procedures of implementation of Tax Law that includes arrangement such as: registration or acquisition of Taxpayer Identification Number (TIN), reporting period, and confirmation of Taxable Entrepreneur.

Formal provisions of laws exist to regulate the implementation of substantive laws. In the case of Tax Law, the formal provisions include setting such as the registration/acquisition of TIN, ratification of tax provisions, reporting period, annual report, and payment method. Other than these, the GPPT also includes the rights and obligations of taxpayers, appeal applicatioan procedures (for examination results or tax colletions and tax witheld), appealing procedures for decision results, and lawsuit against letter (e.g forcibly letter) from the Directorate General of Taxation.