Rabu, 22 April 2015

OBJECT OF TAX DISPUTE

When applying to the Court of Tax Appeals, taxpayer generally only disputed matters concerning the amount of material as the principal amount of tax, tax penalties, the amount of underpayment, overpayment, and other material things. Whereas in this appeal



process, taxpayer can also dispute the things that are formal (formal aspects) both formalities in tax audits and the finalization of Objections.

Mass if the tax audit process and settlement, tax inspectors do not do things that are procedural that should be done by tax inspectors in the process of tax audit, the taxpayer could have raised the issue at the green table Tax Court. Such as tax inspectors do not allow time for the taxpayer to provide Notification letter Examination Results response, the examiner did not provide evidence of the loan documents, the examiner did not explain in writing the grounds of correction, and other formal procedures required by law or regulation General Provisions Taxation on other Tax Inspection.

In many cases of Appeals, often encountered in which the judges who handle disputes Appeal decided not to proceed with the examination of Appeals material when they discovered the fact that tax inspectors do not perform the inspection rules and procedures.

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