Legal certainty in tax administration is a fundamental pillar that must be maintained through data accuracy in every legal product. This dispute arose when PT UIP identified a nominal discrepancy in Tax Court Decision Number PUT-005501.16/2024/PP/M.XIVB Year 2025 regarding Value Added Tax (VAT) for the April 2019 Tax Period. There was a clerical error in the "Creditable Input VAT" figures listed in the table on page 44 and the calculation on page 45, which stated Rp688,812,875 instead of the correct Rp698,812,875. This administrative error, though seemingly simple, directly impacted the petitioner's tax rights and obligations.
The conflict centered on the correction petition filed by PT UIP via letter number 025/DIR-ACC/UIP/X/2025. On the other hand, the Respondent (Director General of Taxes) was absent during the hearing despite proper notification. The Board of Judges subsequently conducted a thorough review of the source documents and existing legal facts. Pursuant to Article 66 paragraph (1) letter c of the Tax Court Law, a fast-track procedure can be conducted to correct clerical or mathematical errors that do not alter the substance of the decision but are essential for the validity of the decision's execution.
In its consideration, the Board of Judges confirmed that the correct figure based on previous court facts was Rp698,812,875. Consequently, the Board decided to rectify the clerical error to provide complete legal certainty. The implication of this decision reaffirms that any clerical error in a Tax Court decision can and must be immediately corrected through the mechanisms provided by law to prevent financial loss for Taxpayers and future administrative errors. This decision serves as a reminder for tax law practitioners to always perform in-depth verification of every nominal detail in the copies of decisions received.
A Comprehensive Analysis and the Tax Court Decision on This Dispute Are Available Here
tpc.consulting 
tpc.consulting 
info@taxindo.co.id