Fail to Respond, the Letter of Inquiry Deemed Correct

JAKARTA, DDTCNews – Taxpayers need to respond to the Letter of Inquiry (Surat Permintaan Penjelasan atas Data dan/atau Keterangan, hereinafter referred to as SP2DK) from the Directorate General of Taxes (DGT).

The DGT’s Senior Expert Tax Instructor Arif Yunianto remarked that taxpayers may respond within 14 days after receiving the SP2DK. The response is crucial, specifically, when the data and information included in the SP2DK need to be clarified.

“If they fail to respond [to the SP2DK], the DGT will assume the data in the SP2DK is the actual data. However, if the taxpayers provide a rebuttal and collect evidence, this may be considered by the DGT,” claimed Arif, on Tuesday (11/10/2022).

Pursuant to the provisions in SE-05/PJ/2022, taxpayers may respond to SP2DK in 3 ways. First, taxpayers may respond face-to-face by attending the Tax Office where they are registered.

Second, taxpayers may hold meetings with account representatives through audio-visual media. The online meetings, by all means, must consider the effectiveness, efficiency and availability of the facilities.

Third, taxpayers may submit a written explanation to the Tax Office where they are registered. Arif added that taxpayers may submit explanations more than 1 time but within the specified period of 14 days.

“This is an opportunity to explain the truth,” added Arif.

On another note, SP2DK is a letter issued by the head of the Tax Office to request an explanation of data and/or information to taxpayers for alleged non-fulfilment of tax obligations pursuant to statutory tax provisions.