Tax Court Sets More Detailed Provisions on Electronic Trials and Dispute Administration Through the Tax Court

The Chief of the Tax Court has issued Regulation No. PER-1/PP/2023 on the Administration of Tax Disputes and Electronic Trials Through the Tax Court (“Regulation 1/2023”). Regulation 1/2023 has been in force since 21 July 2023 and its enforcement will simultaneously repeal and replace Decree of the Chief of Tax Court No. KEP-16/PP/2020 on Electronic Trials Through the Tax Court (“Regulation 16/2020”). However, note that the provisions in relation to tax dispute administration and electronic court trials, will come into force on 31 July 2023.[1]