Framework for the Issuance of Legal Attorney Permits Through the Tax Court Updated: Applications for the Securing of Permits and/or Permit Extensions Now Required to Be Submitted Electronically

In 2018, the Head of the Tax Court (“Head”) issued Regulation No. PER-01/PP/2018 (“Regulation 1/2018”) on Procedures for the Submission of Applications for Legal Attorney (“Attorney”) Permits to the Tax Court (“Permit”), which, as its title suggests, outlined various requirements and prerequisites that had to be met in order for individuals to become Attorneys.[1] However, in an effort to further improve Permit issuance services and ensure legal certainty for Permit applicants, the Head has now decided to update the applicable mechanism for the securing of Permits through the issuance of Regulation No. PER-1/PP/2024, which bears the same title as Regulation 1/2018 (“Regulation 1/2024”) and which is set to come into force on 12 April 2024.[2]