Questioning Preliminary Evidence Examination in Tax Crimes

Last year, an individual taxpayer named Surianingsih and a corporate taxpayer PT Putra Indah Jaya (PT PIJ) submitted judicial review application to the Constitutional Court and questioning the provisions of several articles in Law No. 7/2021 concerning Harmonization of Tax Regulations (UU HPP) which they believe is contrary to the 1945 Constitution. The articles in question regulates the authority of the Director General of Taxation to carry out preliminary evidence examinations before carrying out investigations into tax crimes. This week, the lawsuit was partially granted by the Assembly of Justices, but with several dissenting opinions.To subscribe please click here