Declining, DGCE‘s Winning Rate in Tax Court Falls to 56.77% in 2023

JAKARTA, DDTCNews - The Directorate General of Customs and Excise (DGCE) recorded a decline in its winning rate for appeal disputes at the Tax Court in 2023 compared to the previous year.

As outlined in the 2023 DGCE Performance Report, out of a total of 2,017 appeal decisions, DGCE won 56.77% of the cases. While exceeding the set target of 41%, this figure dropped from performance in 2022.

“In terms of realisation, there has been a significant fall compared to 2022, from 64.03% to 56.77%,” reads the 2023 DGCE Performance Report, quoted on Friday (22/3/2024).

The report indicates that 1,120 Tax Court decisions were in favour of the DGCE, also attaining partial wins in 75 decisions. On the other hand, 822 decisions were won by service users or lost by the DGCE.

Despite the dip in the realisation, the target indicator for the DGCE's victory in appeal decisions at the Tax Court was raised from 40% in 2022 to 41% in 2023.

On another note, the achievement index for the key performance indicators (KPIs) in 2023 remains unchanged from the previous year, at 120. The DGCE noted that the implementation of activities in achieving the KPIs was impacted by, inter alia, the rising number of cases being handled and frequent delays in the conduct of trials at the Tax Court.

In addition, several other factors also play a role, including human resources within the Tax Appeal Subdirectorate; varying judicial panel' considerations in similar disputes resulting in recurring disputes continuing; and the appellants’ growing understanding of the technical aspects of customs and excise and the legal aspects.

On the other hand, the DGCE has undertaken several measures to achieve its win-rate indicator at the Tax Court, including organising meetings and continuous monitoring with technical units pertaining to updates on product classification disputes involving computer networks. Further, the DGCE disseminates the Tax Court's appeal decisions concerning customs value disputes to the units that conduct assessments.

In addition, the DGCE requests opinions and present experts at appeal hearings in certain cases, while also ensuring timely monitoring of objection resolution according to the specified timeframe. (sap)

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