The 3-Month Deadline as Key to Tax Finality: Why PT AKJ's Lawsuit Was Rejected After Attempting to Re-Challenge the Same SKP

The Tax Court firmly rejected the lawsuit filed by PT AKJ against the Directorate General of Taxes (DJP) regarding the Return of Application for Reduction of Incorrect Tax Assessment Letter (SKP), asserting that legal certainty and time discipline in tax administration are non-negotiable principles. This decision highlights Article 14 Paragraph (6) of Minister of Finance Regulation Number (PMK) 8/PMK.03/2013, which strictly limits the submission of a second application to a maximum period of 3 (three) months from the date the decision on the first application was sent. The violation of this formal time limit became the primary cause for PT AKJ's lawsuit failure, even though they attempted to exploit a loophole based on the difference in legal grounds.

PT AKJ argued that the DJP Regional Office Head's letter returning the application was an unlawful administrative action that should have been finalized with a rejection or approval Decision. PT AKJ sought to separate the grounds for the first application (incorrect assessment) from the second application (SKP should not have been issued) regulated under Article 13 of PMK-8/2013, with the intention of nullifying the 3-month time limit. Furthermore, PT AKJ accused DJP of abuse of authority and claimed the principle of fiktif positif (deemed accepted) under Article 36 Paragraph (1d) of the General Provisions and Tax Procedures Law (UU KUP) should apply, as the process had exceeded six months without a formal decision.

Conversely, DJP maintained that the action of returning the application was in accordance with procedure under Article 15 Paragraph (3) of PMK-8/2013, as the second application was clearly filed far beyond the 3-month deadline. DJP emphasized that the purpose of Article 14 Paragraph (6) of PMK-8/2013 is to establish finality of the tax assessment and prevent unwarranted repeated attempts. Fundamentally, DJP also presented the fact that the Tax Underpayment Assessment Letter (SKPKB) in question had already been the subject of a final legal dispute (res judicata) through a previous Tax Court Decision.

The Tax Court Panel decided to reject PT AKJ's lawsuit. The Panel's legal consideration predominantly affirmed DJP's argument regarding the violation of the formal time limit. The Panel stated that the 3-month limit is an imperative provision that must be adhered to. More importantly, the Panel concluded that PT AKJ's effort was an error in persona (wrong forum) and potentially an attempt to circumvent the Judicial Review (PK) mechanism to the Supreme Court. An SKPB that has obtained permanent legal force (res judicata) through a previous court decision cannot be re-challenged through the same administrative channel. DJP's action of returning the application was thus deemed legally correct and demonstrated respect for the finality of the court's decision.

The implication of this ruling is highly significant for tax litigation practice. It serves as a strong reminder that Taxpayers must be meticulous in selecting and executing legal remedies, especially concerning formal deadlines. The Tax Court affirmed that the difference in legal grounds (Article 13 Paragraph (1) vs. Paragraph (3) of the Minister of Finance Regulation PMK-8/2013) does not automatically exempt the Taxpayer from the obligation to meet the deadline for filing a second application. If a tax assessment has been finalized through the court system, subsequent legal efforts must be directed toward the correct mechanism, namely Judicial Review.

A Comprehensive Analysis and the Tax Court Decision on This Dispute Are Available Here