Judicial Review of Article 78 of the Tax Court Law Rejected

The Constitutional Court (MK) has issued a ruling regarding the judicial review of Article 78 of the Tax Court Law (Number 33/PUU-XXII/2024). In its decision, the MK rejected all petitions submitted by three corporate taxpayers, stating that their arguments lacked a strong legal basis.

The petitioners argued that the 1945 Constitution stipulates that taxes must be collected based on laws, not legislation in general.

However, the MK held the view that tax regulations below the level of laws can be justified as long as there is a delegation of authority from the law and they are only technical-administrative in nature. The MK also stated that limiting the interpretation of this phrase would actually restrict judges' ability to assess cases comprehensively.

The MK affirmed that the phrase "legislation" in Article 78 of the Tax Court Law has provided legal certainty and does not contradict the 1945 Constitution. Limiting the interpretation of this phrase is considered to hinder the dispute resolution process and potentially reduce the sense of justice for the public.

Thus, the MK decided that the petitioners' arguments lacked a strong legal basis and rejected the entire judicial review petition.

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