SP2DK is a common gift that can worry the recipients, especially for employees of a company. It is even familiarly nicknamed the ‘love letter’ from the Directorate General of Taxes (DGT). So, what is SP2DK? Why does SP2DK often worry its recipients? What are the steps that must be taken when a taxpayer receives SP2DK?
Definition of SP2DK
Letter of Request for Explanation of Data and/or Information or SP2DK is a letter issued by the Head of the Tax Office to the taxpayer, due to indications or allegations that the taxpayer has not fulfilled tax obligations in accordance with the applicable laws and regulations.
Basically, SP2DK aims to request an explanation of data and/or information in the form of a visit so that it can run optimally and there is uniformity in its implementation.
For taxpayers, the issuance of SP2DK can be a self-assessment if there are errors in the process of fulfilling tax obligations.
If the taxpayer can provide a response in accordance with the request of the Account Representative or AR, then the taxpayer gets the opportunity to make corrections to the SPT with lighter sanctions.
STEPS TO DEAL WITH SP2DK
There are three steps that taxpayers should take when receiving SP2DK from the tax office.
First, taxpayers should receive SP2DK calmly and not panic, there is no need to be nervous, thus neglecting the smooth implementation of daily operational activities.
Second, taxpayers must read and comprehensively understand the context contained in the SP2DK in order to understand the intent, purpose, and matters desired by the AR as well as the deadline for submitting responses.
If the taxpayer has a good understanding of the purpose and objectives of the SP2DK, the taxpayer will find it easier to provide a response and determine the next step.
Third, taxpayers must respond to SP2DK in accordance with what the AR wants. This is very important and influential for the continuation of the SP2DK journey. Why is that? So that the risk of an audit proposed by the AR can be avoided. What often happens is that the taxpayer does not respond, or responds to the SP2DK according to their own perspective so that there is no meeting point between the AR and the taxpayer.
