{"id":1230,"date":"2020-07-21T13:00:19","date_gmt":"2020-07-21T06:00:19","guid":{"rendered":"https:\/\/queenlawyers.com\/en\/?p=1230"},"modified":"2020-07-21T13:00:19","modified_gmt":"2020-07-21T06:00:19","slug":"about-tax-disputes","status":"publish","type":"post","link":"https:\/\/queenlawyers.com\/en\/2020\/07\/21\/about-tax-disputes\/","title":{"rendered":"About  Tax  Disputes"},"content":{"rendered":"<p><b>The <\/b><b>Emergence <\/b><b>of Tax Disputes<\/b><\/p>\n<p>General Explanation of Law No. 14 of 2002 concerning Tax Courts (PP Law) in the first paragraph explains that:<\/p>\n<p>&#8220;The implementation of tax collection that is not by the Taxation Law will cause injustice to the taxpayer community so that it can lead to a <b>Tax Dispute <\/b>between the taxpayer and the authorized official&#8221;.<\/p>\n<p><b>Tax Dispute<\/b><\/p>\n<p>Article 1 point 5 of the PP Law provides an official understanding of the Tax Dispute as follows:<\/p>\n<p>&#8220;Tax Disputes are disputes arising in the field of taxation between taxpayers or Tax Insurers and the Authorized Officials as a result of the issuance of decisions that can be <u><b>appealed<\/b><\/u> <u>or <strong>prosecuted<\/strong><\/u>\u00a0to the Tax Court based on tax legislation, including lawsuits over the conduct of billing under the Forced Tax Collection Law &#8220;.<\/p>\n<p><strong>Appeal or Lawsuit?<\/strong><\/p>\n<ul>\n<li><b>Appeal<br \/>\n<\/b><i>An appeal <\/i>is a legal remedy made by a taxpayer or a tax guarantor against a decision that can be appealed based on applicable tax legislation.<b><\/b><\/li>\n<\/ul>\n<ul>\n<li><b>Lawsuit<br \/>\n<\/b><i>A lawsuit <\/i>is a legal remedy that can be carried out by a taxpayer or tax guarantor for the implementation of tax collection or for decisions that can be filed for a lawsuit based on the applicable tax legislation.<\/li>\n<\/ul>\n<p><strong>Settlement Process<\/strong><\/p>\n<ul>\n<li><strong>The objection resolution process is carried out by the tax authorities:<\/strong><br \/>\n<strong>The central tax is handled by the Directorate General of Taxes<\/strong><br \/>\n<strong>Customs by the Directorate General of Customs and Excise<\/strong><br \/>\n<strong>Regional Tax by the relevant Regional Government<\/strong><\/li>\n<li><strong>The process of settling appeals and lawsuits by TAX COURT.<\/strong><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>The Emergence of Tax Disputes General Explanation of Law No. 14 of 2002 concerning Tax Courts (PP Law) in the &#8230;<\/p>\n","protected":false},"author":2,"featured_media":1231,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25],"tags":[90,89],"class_list":["post-1230","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal-articles","tag-tax-dispute","tag-tax-law"],"_links":{"self":[{"href":"https:\/\/queenlawyers.com\/en\/wp-json\/wp\/v2\/posts\/1230","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/queenlawyers.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/queenlawyers.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/queenlawyers.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/queenlawyers.com\/en\/wp-json\/wp\/v2\/comments?post=1230"}],"version-history":[{"count":0,"href":"https:\/\/queenlawyers.com\/en\/wp-json\/wp\/v2\/posts\/1230\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/queenlawyers.com\/en\/wp-json\/wp\/v2\/media\/1231"}],"wp:attachment":[{"href":"https:\/\/queenlawyers.com\/en\/wp-json\/wp\/v2\/media?parent=1230"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/queenlawyers.com\/en\/wp-json\/wp\/v2\/categories?post=1230"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/queenlawyers.com\/en\/wp-json\/wp\/v2\/tags?post=1230"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}