The Court of Appeal issued a ruling in case 0187/22.CVTDD, following the judicial challenge to a tax assessment note issued in English, concluding that “the use of that language violates the provisions of Article 13(1) of the Constitution of the Republic and Article 4 of the Administrative Procedure.”

 In the ruling, and in line with the arguments presented by the claimant, the Court concludes that “the Indonesian language and the English language are working languages used in public administration alongside the official languages, as long as necessary. Article 159 refers to working languages [...] it is important to recall the context at the time of the restoration of independence [...] but working languages do not replace the official languages, nor are they on equal footing with them.” The Court also questions, “What necessity exists that justifies, in 2021, any administrative decision being issued in English or Bahasa?”

 The Court of Appeal thus condemns the use of the English language in the issuance of the tax administrative act, upholding the decision of the first-instance court in Dili, which held that the violation results in the most severe invalidity: the nullity of the act in question.

 It should be noted that the State of the Democratic Republic of Timor-Leste also requested a revision of the ruling on the grounds of the unconstitutionality of the decision, arguing that Article 159 of the Constitution aims to guarantee taxpayers the use of the four languages, thereby ensuring citizens' rights.

 The request for revision of the ruling was dismissed, as the Court’s jurisdiction had been exhausted, also reminding that the revision of a judgment is not the appropriate procedural means for such a request.

 The Court of Appeal's ruling is significant in the context of Timorese administrative practice (where the predominant use of the English language is observed), demonstrating that the guiding criterion is the Constitution and the law, which mandate the use of the official language in official acts.

 As a result, we would add that the use of the official language should be seen as an integral part of the administrative identity, representing the historical, cultural, political, and legal identity of the respective linguistic community.