New Tax Law Eliminates Criminal Threats, Here's Why
The government enforces the ultimum remedium benefits for tax penalties in Tax Regulations Harmonization (HPP) Law, which the House of Representatives ratified on October 7, 2021. According to the Director of Extension and Public Relations of the Directorate General of Taxes Neilmardin Noor, the ultimum remedium makes criminal sanctions a last resort in tax law enforcement.
Neil said the ultimum remedium principle is known in criminal law, so that its implementation is also related to criminal acts, "Not in tax disputes," he said on Tuesday. The tax criminal law prioritizes the recovery of state revenue losses. He said taxpayers are allowed to return the loss of state revenue as consideration for prosecution without the threat of imprisonment.