- The Supreme Court of Indonesia recently issued Circular No. 4 of 2021 on the Application of Several Provisions During the Resolution of Crimes on Taxes ("Circular 4/2021").
- Under the new circular, it states that corporations may be held criminally responsible for taxation-related crimes. In this context, the term, “all persons,” as used in the law on taxes, is interpreted to mean both individuals and corporations. Furthermore, corporations may be subject not only to the imposition of fines as a sanction but also to other forms of sanctions. The circular also states that in cases where a corporation has been declared bankrupt and/or has been dissolved, the criminal responsibility of its members and/or other parties regarding taxation-related crimes will remain.
- Pre-trials for taxation-related crimes may commence at District Courts that are located in the domiciles of the relevant investigators or prosecutors in cases where there is a request to terminate a prosecution. It is also worth noting that the circular also clarifies that attempted crime (pidana percobaan) is not a designation that can be imposed upon perpetrators of taxation-related crimes.
- Circular 4/2021 has been in force since 29 November 2021.
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