Published on 23/07/2026, this article explains SP2DK (Surat Perintah Pajak Keluarga), commonly referred to as the “Love Letter” issued by DJP to taxpayers with outstanding liabilities. The piece details the legal basis, the procedural steps for responding, and the potential consequences of ignoring the notice. It also outlines recent procedural reforms that aim to provide clearer timelines and more transparent communication channels for affected taxpayers.
Key Takeaways
- Legal Basis: SP2DK is issued under Article 23 of the General Tax Law.
- Response Deadline: Taxpayers have 30 days to contest or settle the assessed amount.
- Reforms: New communication protocols introduce electronic notifications and dedicated support desks.
Source: Read Original Announcement