Upaya Hukum Pasal 36 ayat (1) huruf d UU KUP: Mekanisme Pembatalan Ketetapan Pajak Akibat Cacat Prosedur Pemeriksaan

Executive Summary

The KUP Law provides a mechanism for canceling a Tax Assessment Letter due to procedural violations during a tax audit. The Director General of Taxes is authorized to cancel the assessment if the auditor neglects the obligation to deliver the audit findings or to conduct the closing conference. The Taxpayer may only submit this administrative correction request a maximum of once. The tax authority is required to issue a final decision within a maximum period of six months from the date the documents are fully received. The Directorate General of Taxes will repeat the missed audit stages if they grant the request..