CUSTOMS AND EXCISE: WHAT ARE THE DIFFERENCES?

CUSTOMS AND EXCISE: WHAT ARE THE DIFFERENCES? Customs and excise are two different types of state levies. However, the general public often mistaken Customs and Excise as both customs and excise are under the supervision of the Directorate General of Customs and Excise, as stipulated in Article 1 number (10) and (11) of Law Number...

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The Legal Remedy of Judicial Reconsideration of Tax Court Decisions

The Legal Remedy of Judicial Reconsideration of Tax Court Decisions Seekers of justice in the field of taxation are primarily Tax Payers who disagree with the determination of tax liabilities and the enforcement actions taken by the Tax Authority as the authorized administrative body in the field of taxation. So, what happens when a Taxpayer’s...

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