On 24 August 2026, the DGT published a guide on the “Surat Permintaan Penjelasan Data dan/atau Keterangan” (SP2DK), colloquially known as the “love letter” from the tax office. The article explains that SP2DK is a routine data verification tool, not an audit notification, issued when discrepancies arise between taxpayer-reported data and third-party information (e.g., banking, customs, e-commerce). Taxpayers must respond within 30 days with supporting documents. Failure to respond may lead to a tax audit (SP2DK follow-up) or deemed acceptance of DGT’s proposed adjustments.
Key Takeaways
- Not an Audit: SP2DK is a pre-audit clarification request; timely response often resolves issues without escalation.
- Common Triggers: Mismatches in revenue, expense deductions, withholding credits, or asset declarations compared to third-party data.
- Response Best Practices: Provide organized documentation, reconcile differences, and consult a tax professional if uncertain.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement