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