Upaya Hukum Pasal 36 ayat (1) huruf b UU KUP: Mekanisme Pengurangan atau Pembatalan Ketetapan Pajak yang Tidak Benar

Executive Summary

The KUP Law provides an extraordinary alternative mechanism to cancel or reduce materially erroneous tax assessments. The Director General of Taxes is authorized to administratively correct such tax assessments to ensure the principle of justice for Taxpayers. Taxpayers may submit this application a maximum of two times, provided they are not currently pursuing a tax objection process. The Review Team will evaluate the validity of the Taxpayer's arguments through the examination of supporting documents and a direct clarification process. The tax authority is required to issue a final decision on the application within a maximum time limit of six months..