The Director General of Taxes Circular Letter No. SE-6/PJ/2026 (SE 6/2026) outlines updated operational guidelines for handling tax appeals and lawsuits at the Tax Court.
In effect since July 1, 2026, this regulation serves as a master guide for the Directorate General of Taxes (DGT) throughout the entire dispute process. It covers everything from drafting Statements of Appeal Defense (Surat Uraian Banding) and Formal Statements of Response (Surat Tanggapan), forming litigation teams, and shaping strategy, to court proceedings and managing case files via Coretax and e-Tax Court.
SE 6/2026 revokes and replaces Circular Letter No. SE-65/PJ/2012. Although primarily directed at internal DGT personnel, understanding these procedures is crucial for taxpayers to build robust evidence and strategic positioning as early as the audit and objection stages.
Key Differences Between Tax Appeals and Lawsuits
SE 6/2026 defines an appeal (banding) as a legal remedy available to taxpayers or tax guarantors challenging a tax decision eligible for appeal under tax legislation.
By contrast, a lawsuit (gugatan) is a legal action brought against tax collection procedures or specific administrative decisions subject to lawsuit challenges under applicable tax laws.
Guidelines for Drafting Statements of Appeal Defense (Surat Uraian Banding)
In appeal proceedings, the DGT prepares a Statement of Appeal Defense (Surat Uraian Banding) in response to the taxpayer’s appeal application.
This document directly addresses the taxpayer’s grounds for appeal and is compiled by the DGT Regional Office that issued the Objection Decision Notice.
Drafting must adhere to:
- Formal compliance under Articles 27 and 32 of the General Tax Provisions and Procedures Law (UU KUP), as well as Articles 35 through 37 of the Tax Court Law;
- Subject matter validity, verifying that the appeal object aligns with Article 27(1) of UU KUP and Article 31(2) of the Tax Court Law; and
- Rebuttal grounds, directly addressing the appellant’s arguments and position.
The Statement of Appeal Defense is submitted to the Tax Court by mail, courier, express delivery, or through e-Tax Court. It may be supported by:
- Tax assessment notices along with proof of dispatch;
- Statements of Tax Due or Land and Building Tax notices along with proof of dispatch;
- Third-party tax withholding or collection certificates;
- Objection letters along with proof of receipt from the local Tax Office;
- Objection Decision Notices along with proof of dispatch; and/or
- A tax dispute matrix.
The Statement of Appeal Defense must be submitted within three months from the date the official request for response was issued.
Guidelines for Drafting Statements of Response to Lawsuits (Surat Tanggapan)
For lawsuit cases, the DGT prepares a Statement of Response (Surat Tanggapan) to address the plaintiff’s arguments.
Every argument raised by the plaintiff—whether substantive or procedural—must be addressed based on facts, evidence, and statutory regulations.
Drafting must adhere to:
- Formal requirements under Article 23(2) and Article 32 of UU KUP, alongside Articles 40 and 41 of the Tax Court Law;
- Subject matter validity under Article 23(2) of UU KUP; and
- Specific counter-arguments to the points raised by the plaintiff.
The Statement of Response is submitted to the Tax Court by mail, courier, express delivery, or e-Tax Court. It may be accompanied by:
- The decision or document being contested;
- Proof of dispatch for the contested decision or document; and/or
- A chronological timeline detailing the issuance of the contested document.
The Statement of Response must be submitted within one month from the date the official request for response was issued.
Formation of the Litigation Team
Litigation teams for appeals and lawsuits are appointed by the Director of Objections and Appeals or the Head of the relevant DGT Regional Office via official assignment letters (surat tugas).
Each team consists of at least two officers from the Directorate of Objections and Appeals or the respective Regional Office handling the dispute.
In carrying out their duties, the litigation team is authorized to:
- Request data, documents, information, and testimonies from relevant internal units or third parties;
- Discuss the merits of the dispute with DGT colleagues or relevant external experts;
- Request expert testimonies or witness statements;
- Call DGT officers to appear in court;
- Present oral evidence and oral arguments during hearings;
- Issue replacement statements for the Statement of Appeal Defense or Statement of Response when necessary; and
- Submit final written conclusions upon request by the Panel of Judges.
Evidentiary Testing and Trial Reporting
SE 6/2026 sets out clear rules for evidentiary testing (uji bukti). The litigation team conducts evidentiary testing as ordered by the Panel of Judges and provides formal opinions on evidence submitted by the appellant.
Crucial Note for Taxpayers: Evidence introduced for the first time during court proceedings—which was not provided during the initial audit stage—will generally be inadmissible. The only exception is if the evidence could not reasonably have been obtained from a third party during the initial audit.
Following court sessions, the litigation team must produce formal reports and trial summaries:
- Session Reports must be completed within 14 days post-hearing or before the next scheduled hearing.
- Trial Summaries must be completed within 14 days after the evidentiary process is declared concluded.
When requested by the Panel of Judges, the team must submit final written conclusions. Deadlines are:
- Within 20 business days of the request for appeal cases; and
- Within 14 business days of the request for lawsuit cases.
These documents must be officially approved by the Director of Objections and Appeals or the Head of the Regional Office.
Key Statutory Deadlines
Key procedural deadlines outlined in SE 6/2026 include:
- Summary of Core Dispute: Submitted within 10 days following the first hearing;
- Session Report: Prepared within 14 days post-session or prior to the next hearing;
- Trial Summary: Prepared within 14 days after the hearing process is declared sufficient;
- Final Written Conclusions (Appeal): Submitted within 20 days of the judges’ request; and
- Final Written Conclusions (Lawsuit): Submitted within 14 days of the judges’ request.
Digitization of Court Documents
SE 6/2026 mandates the complete digitization and management of litigation records through Coretax.
Documents subject to digital archival include:
- Scanned physical documents received during trial;
- Electronic files submitted by appellants or plaintiffs;
- Non-system-generated documents; and
- Supporting materials relevant to the dispute.
Conclusion
SE 6/2026 establishes a more structured and rigorous framework for handling appeals and lawsuits at the Tax Court. It streamlines document drafting, team formation, evidentiary testing, procedural deadlines, and digital record-keeping through Coretax and e-Tax Court.
For taxpayers, the key takeaway is the critical need for proactive evidence collection during the audit and objection phases. Fresh evidence presented for the first time at trial risks being rejected unless it was demonstrably unobtainable from a third party earlier. A clear grasp of SE 6/2026 allows taxpayers to build better evidence chains and navigate tax disputes far more effectively.
