In order to redefine several provisions which address procedures for the submission of petitions for case reviews (peninjauan kembali) of tax-court decisions (“ Case Reviews ”), specifically the relevant time limits, [1] the Supreme Court (Mahkamah Agung– “ MA ”) has issued Regulation on Procedures for the Submission of Petitions for Case Reviews of Tax-Court Decisions (“ Regulation 7/2018 ”).In essence, Regulation 7/2018 addresses the following matters:
New Procedures for the Submission of Petitions for Case Reviews of Tax-Court Decisions
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