How we handle it
- Read the date and the scope firstCheck the response deadline in the letter, and exactly which data, tax period and tax type it asks about.
- Reconcile before draftingDifferences usually come from timing, transactions reported in another period, or third-party data that does not match the books. The figures are matched first.
- Prepare the written response and attachmentsGeneral ledger, invoices, bank statements, contracts and the reconciliation are compiled into one file.
- Support through to closureWe attend any follow-up or clarification meeting. If the matter ends in an assessment you dispute, the next steps are objection and appeal.
- Ignoring the letterThe tax office can move to the next stage with no explanation from you on record.
- Answering only verballyA verbal explanation leaves nothing to rely on if the matter continues.
- Answering more than was askedData outside the scope of the letter widens the enquiry.
- Accepting a correction before matching the figuresA difference accepted to close the matter quickly may turn out to have had an explanation.
Frequently asked questions
What is an SP2DK, and does it mean we are being audited?
SP2DK stands for Surat Permintaan Penjelasan atas Data dan/atau Keterangan, a request for an explanation of data or information. No tax has been assessed and no tax audit has begun. It is usually issued because data in the tax office system does not match what you reported.
How long do we have to respond?
The deadline stated in your letter is the one that binds you. Allow time for the reconciliation and attachments, which take longer than the letter itself.
Can we respond without a consultant?
Yes. For a simple matter with complete documents that is often enough. Support is useful when the difference is large, covers several tax periods, involves related parties, or requires the books to be reconstructed.
Can you act if you are also our auditor?
Tax services for audit clients are checked against independence rules first, and some work cannot be provided.
Can the work be done remotely?
Yes. The reconciliation, response and attachments do not need a meeting in person.