Government Finalizes Transitional Regulations for the Transfer of the Tax Court to the Supreme Court

The Government is currently drafting a Draft Regulation of the President (“RPerpres”) on the planned integration of the Tax Court into the jurisdiction of the Supreme Court (“MA”). This legal instrument constitutes a follow-up measure to Decision of Constitutional Court No. 26/PUU-XXI/2023 (“MK Decision 26/2023”), as set out in the Appendix to Decree of the President No. 38 of 2025 on the 2026 Presidential Regulation Drafting Program (“Keppres 38/2025”).

“Discussions regarding the one roof system must not be limited merely to changes in organizational structure. The most fundamental step that must be taken is to establish a unified perspective on the function of the judiciary,” stated Professor Yulius, Chairman of the Administrative Chamber of MA.

In general, RPerpres on the integration of the Tax Court under the MA will contain provisions on the transfer of organizational, administrative, and financial oversight of the Tax Court to MA. The regulation will serve as the technical framework governing the MA’s full assumption of administrative authority over the Tax Court by the end of 2026, in accordance with the MK decision.