Here are the provisions for Arrest and Detention in Tax Investigations

IN criminal law, investigators have the authority to make arrests and/or detentions.

Arrest and/or detention activities are not only carried out in general criminal disputes but also in tax criminal disputes. The arrest and/or detention is one of a series of preventive fund action processes carried out by tax investigators.

Provisions for arrest and/or detention in tax criminal disputes are contained in the Circular Letter of the Director-General of Taxes No. SE-06/PJ/2014 concerning Guidelines for the Implementation of Criminal Investigations in the Taxation Sector ( SE-06/2014 ) and its attachments and the Criminal Procedure Code (KUHAP).

By Appendix SE-06/2014, if it is feared that the suspect will run away, destroy or destroy evidence, and/or repeat a crime in the taxation sector, arrest and/or detention can be made.

Based on Article 1 number 20 of the Criminal Procedure Code, an arrest can be understood as an action by an investigator in the form of temporary restraint on the freedom of a suspect or defendant if there is sufficient evidence for investigation or prosecution and/or trial and according to the method stipulated in the Criminal Procedure Code.

As regulated in Article 17 of the Criminal Procedure Code, the order for the arrest is made against a person suspected of having committed a crime based on sufficient preliminary evidence.

Meanwhile, detention is a continuation of the arrest process. A detention order is issued when a person is strongly suspected of committing a crime based on sufficient evidence and there is a concern that the person will escape, damage, destroy evidence, and or repeat the crime.

Detention itself is defined as the placement of a suspect or defendant in a certain place by an investigator or public prosecutor or judge with his determination, in terms of and according to the method regulated in the Criminal Procedure Code. The definition of detention can be found in Article 1 number 21 of the Criminal Procedure Code.

Before the arrest and/or detention takes place, the tax investigator first makes a progress report on the implementation of the investigation which is submitted to the investigator’s superior. The report is accompanied by a description of the incident and a proposed plan for arrest and/or detention.

Tax investigators must also complete case files and submit evidence and suspects to the public prosecutor related to the detention carried out.

However, the arrest and/or detention cannot be carried out by the tax investigator himself. Tax investigators do not have the authority to arrest and/or detain suspects.

In carrying out arrests and/or detentions, tax investigators must request assistance from investigators from the State Police of the Republic of Indonesia. The request for assistance is carried out by submitting a letter of request for assistance containing the identity of the suspect, a brief description of the case, the article alleged, and consideration of the need for arrest and/or detention.

By Article 18 of the Criminal Procedure Code, when making an arrest, the police must show a letter of assignment and issue an arrest warrant. A copy of the warrant must be given to the family concerned immediately after the arrest occurs.

After the arrest is made, the tax investigator must immediately examine the suspect who was arrested. If the tax investigator feels it is necessary to detain a suspect, the detention must be carried out no later than one day after the arrest is made with the assistance of the police.

To examine a suspect who is being detained, the tax investigator submits a letter of borrowing the suspect for examination to the investigator of the Indonesian National Police or the office of the state detention house. Police investigators can detain suspects for a maximum of 20 days.

If the estimate of a period of 20 days is not sufficient to complete the examination, the tax investigator may request an extension of the detention from the police investigator. The application for an extension of detention must be submitted at least seven days before the expiration of the retention period.

The detention by the police investigator can be suspended based on the suspect’s request with or without money or personal guarantees based on the conditions specified. To postpone the detention, the tax investigator must submit a letter of request for assistance to suspend the detention of the suspect to the police investigator.

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