Urgent: Revision of the Tax Court Law Must Be Finalized Immediately

Supreme Court Justice Yodi Martono Wahyunadi of the Administrative Law Chamber of the Supreme Court, Yodi Martono Wahyunadi, has called on lawmakers to immediately revise Law No. 14 of 2002 on Tax Courts (“Tax Court Law”). According to him, this revision is urgent to align the provisions of the Tax Court Law with the Constitutional Court ruling that changes the governance of the tax judiciary toward a one-roof system under the Supreme Court.

“This legislative change is indeed a necessity that must be conducted immediately to adapt to the impact of the Constitutional Court’s ruling,” he said.

Yodi explained that the Supreme Court could issue a Regulation of the Supreme Court (“Perma”) to fill legal gaps during the transition period. However, Perma cannot alter the division of authority that has been explicitly established by law. Therefore, he urged the government and the House of Representatives (DPR) to promptly finalize the revision of the law before the transition period ends on 31 December 2026.

“If necessary, a Perma could be used to fill any legal gaps that may arise, but normatively speaking, it is the law itself that should be amended,” he said.

According to him, one of the most important provisions that needs to be adjusted immediately is Article 34, which governs the licensing of legal counsel for advocates to practice before the Tax Court. Currently, the provisions on this license still refer to a Regulation of the Minister of Finance (“PMK”).

In addition to the provisions on license to practice, the revision of the Tax Court Law will also regulate the transfer of organizational, administrative, personnel, and financial matters of the Tax Court to the Supreme Court.