This site uses cookies to collect information about your browsing activities in order to provide you with more relevant content and promotional materials, and help us understand your interest and enhance the site. By continuing to browse this site you agree to the use of cookies, and you verify and consent on collection and use of your e-mail address in accordance with PwC Privacy Statement. Visit our cookie policy to learn more.
In an Indonesian context, tax disputes may arise from the following situations:
You may not agree to the corrections put forward by the ITO’s tax auditors. These must be dealt with properly , otherwise they may automatically transform into tax assessments. You must assert your stance with reasonable technical arguments along with relevant supporting documents.
Irrespective of how strong your arguments are, the ITO may persist with the issue of tax assessments based on their proposed adjustments. If you do not agree to a particular tax assessment, you need to file a particular tax objection letter with the ITO. This will normally be followed up by several discussions with the ITO. Formality of your objection letter is key. However, you must also have appropriate communication skills to assert your stance and deal with the tax officials.
If the ITO rejects your tax objection and you are unhappy about that, you will need to bring the case to the tax court. You will fight for your stance against the ITO in another different playing field.
Under certain circumstances, you may not agree with the tax court decision in respect of your tax appeals. In this respect, you will need to bring the tax court decisions on your appeals or complaints to the Supreme Court for reconsideration.
Apart from the above, tax disputes may also arise with another taxpayer in respect of withholding tax.
We can assist you in minimizing the tax consequences arising from those situations. In a tax audit, we can represent you to deal with the tax auditors. This may continue in the objection, tax appeal, and reconsideration processes.