VAT Assessment of IDR 485 Million Annulled, PT JMI Wins Fully in Tax Court

The Tax Court, through Decision Number PUT-004004.16/2024/PP/M.XIIIB Year 2025, has fully granted the tax appeal filed by PT JMI. This decision effectively annuls the VAT adjustment for the July 2018 tax period, amounting to IDR 485,209,874, which was previously imposed by the Director General of Taxes (DGT).

This dispute originated from the issuance of an Underpayment Tax Assessment Letter (SKPKB) for VAT for July 2018, Number 00015/207/18/016/23, dated May 15, 2023. The Appellant filed an objection against this assessment, which the DGT subsequently addressed by issuing Decision Number KEP-00047/KEB/PJ/WPJ.30/2024 on March 4, 2024.

(Details regarding the specific arguments presented by the Appellant and the basis for the adjustments maintained by the Respondent cannot be provided due to data limitations in the uploaded decision document).

The Judicial Panel, chaired by Dian Dahtiar, S.H., M.M., in their deliberation on April 22, 2025, decided to annul the DGT's assessment. In its verdict, read on July 22, 2025, the Judicial Panel determined the VAT still payable for the July 2018 tax period to be Nil (IDR 0).

This ruling confirms the full cancellation of the disputed VAT liability. (An in-depth analysis of the implications of this decision for similar disputes cannot be conducted without knowing the specific legal considerations of the Judicial Panel that formed the basis for annulling the adjustment).

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