Published Soon: Book on Tax Court Transfer, LeIP-DDTC Collaboration

As recognised by the public, the independence of the Tax Court has long been a topic of public discussion and garnered attention among various stakeholders in the adjudication of tax cases. The issue of judicial independence will be further highlighted following the transition of the Tax Court from the Ministry of Finance to the Supreme Court pursuant to the Constitutional Court Decision No. 26/PUU-XXI/2023.

The transfer process is expected to face multiple challenges and obstacles, ranging from differing concepts and design of the tax court, organisational structure, personnel system, to procedural law.

Published in collaboration between LeIP and DDTC, this book epitomises public oversight in the process of integrating the Tax Court into the Supreme Court.

Broadly speaking, this book delves into the concept and design of handling tax cases through the courts under the judicial system managed by the Supreme Court (MA), ranging from an in-depth discussion related to issues encountered in case proceedings as well as the underlying factors.

Further, in addition to highlighting potential challenges and obstacles to adjusting the governance of the Tax Court by the Supreme Court, this book addresses various key aspects that require institutional, administrative and technical judicial adjustments of the Tax Court in the foreseeable future.

This book encompasses five chapters. The opening chapter introduces the research background and the systematics of the study.

The second chapter, titled “'Learning: International Practice, Developmental History and the Unification under Supreme Court," delves into international practices while reviewing historical milestones and the evolution of the Tax Court.

The third chapter, "Implications of the Constitutional Court Decision on the Tax Court," outlines the impact of the Constitutional Court’s ruling on the legal framework and institutional structure of the Tax Court.

The fourth chapter, "Conditions of the Tax Court and Its Compatibility with the Judiciary," reviews the current state of the Tax Court, covering its institutional position, organisational structure, budgeting, facilities and infrastructure as well as the information technology systems in place.

The fifth chapter, 'Conclusions and Recommendations for the Tax Court Transition' offers recommendations based on studies by LeIP which may serve as a reference for stakeholders in formulating future policies.

Moreover, the findings presented in this book have been shared on several occasions, i.e., during the working meetings of the Working Group of the Supreme Court. LeIP and DDTC, therefore, deem this book a strategic contribution to data-based decision-making by the Supreme Court or the government.

This book will be officially launched through a limited discussion scheduled for Wednesday, 23 April 2025. Intended to disseminate the outcomes of the collaborative research, the event will also serve as a forum to gather the aspirations of observers of the Tax Court.

On another note, the event will be attended by key decision-makers and policymakers within the Supreme Court and relevant government ministries/institutions, legal and tax practitioners, associations, academics and the mass media. (sap)