Taxes are mandatory contributions that individuals and entities must fulfill to support state activities. One significant tax component is the Value-Added Tax (VAT), which substantially contributes to state revenue, including from the tobacco industry sector. However, violations of tax obligations, such as using fictitious tax invoices, often result in state financial losses. One critical case is the re-determination of suspects in a VAT matter involving the tobacco industry in Blitar during 2015-2016, which sparked debates over the legality of the legal procedures. This study employs a normative juridical method with a statutory and case approach to analyze legal procedures related to the re-determination of suspects. The findings indicate that the re-determination of suspects in this case failed to adhere to the principles of justice and applicable legal procedures. The re-determination was carried out without adequate evidence, utilizing previously processed evidence in court without an Eintracht verdict, making it premature and violating the ne bis in idem principle. This highlights that the applied legal procedures did not reflect proper legal practices. This study recommends enhancing the capacity of law enforcement officers to understand tax law and ensure objective judicial processes with valid evidence. Imitating the ultimum remedium principle and applying fair legal principles in tax cases are essential steps to create a better tax system and prevent future violations.