| Issue Number : 5293

From Asset Forfeiture to In Absentia Trials: Supreme Court Sets Clear Guidelines on Legal Liabilities and Proceedings for Tax-Related Crimes

In response to the absence of any specific procedures for the handling of criminal cases within the taxation sector, which has resulted in inconsistencies in legal interpretations and applications during court proceedings, Indonesia’s Supreme Court (Mahkamah Agung - “MA”) has now decided to introduce a new set of Guidelines for the Handling of Criminal Cases Within the Taxation Sector through the issuance of Regulation No. 3 of 2025 (“Regulation 3/2025”).[1]

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In response to the absence of any specific procedures for the handling of criminal cases within the taxation sector, which has resulted in inconsistencies in legal interpretations and applications during court proceedings, Indonesia’s Supreme Court (Mahkamah Agung - “MA”) has now decided to introduce a new set of Guidelines for the Handling of Criminal Cases Within the Taxation Sector through the issuance of Regulation No. 3 of 2025 (“Regulation 3/2025”).[1]

......

Subscribe to read more legal analysis.

Hukumonline Pro Intelligence

Platform AI hukum terpercaya sebagai solusi komprehensif riset Anda

professionalprofessionalProfessional Solutions
professionalprofessionalUniversity Solutions
*Syarat dan ketentuan berlaku
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