INKRAH Law · UU Pengadilan Pajak · Undang-Undang No. 14 Tahun 2002

Article 33 — First and Last Instance

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Bahasa Indonesia

(1) Pengadilan Pajak merupakan Pengadilan tingkat pertama dan terakhir dalam memeriksa dan memutus Sengketa Pajak.

(Upaya hukum luar biasa berupa Peninjauan Kembali dapat diajukan kepada Mahkamah Agung.)

English (British)

(1) The Tax Court is the court of first and last instance in examining and deciding tax disputes.

(An extraordinary remedy, a judicial review, may be filed with the Supreme Court.)