SP2DK Cycle: 14-Day Deadline, 7-Day Extension, until LHP2DK

A letter from the KPP titled SP2DK often causes panic. However, what matters most is not the content of the letter, but the date. Here’s the cycle according to the regulations effective from January 1, 2026.

What is SP2DK

SP2DK is a letter requesting clarification on data and/or information. The Tax Service Office (KPP) sends this letter when the data from the Directorate General of Taxes (DJP) does not match your report. The legal basis is PMK 111/2025 concerning Taxpayer Compliance Supervision. The request for clarification is one of ten supervision activities, alongside discussions, visits, appeals, and warnings.

SP2DK is not a tax assessment letter. This letter does not demand tax payment. The DJP asks you to clarify certain data.

How SP2DK Reaches You

Article 5 of PMK 111/2025 mentions five delivery channels: Taxpayer Account, registered email, facsimile, postal or courier service, and direct delivery. Direct delivery can be received by you, a representative, an authorized person, an employee, or an adult family member.

The deadline is calculated from the earliest event among the five channels. The letter in the Taxpayer Account may be issued earlier than the postal delivery. Therefore, check your account regularly.

14-Day Deadline and 7-Day Extension

Article 6 provides a maximum of 14 days to respond. You may request an additional maximum of 7 days through written notification to the issuing KPP. The KPP must receive this notification before the 14-day period ends.

This extension right is new. Previously, SE-05/PJ/2022 provided 14 calendar days without an extension right. The head of the KPP could only accept late responses under certain considerations.

Forms and Channels of Response

PMK 111/2025 recognizes two forms of response. You can fulfill the requested tax obligations, provide explanations, or do both. If you disagree with the DJP data, attach supporting evidence or documents.

Responses can be submitted through five channels:

• Taxpayer Account, if activated;
• postal service, courier service, or courier with proof of delivery;
• in person when an officer visits;
• visiting the KPP or KP2KP;
• video conference.

You may also respond more than once. This is useful when supporting documents are completed later.

If You Do Not Respond

Article 6 paragraph (11) opens further steps. The DJP may hold discussions, conduct visits, or both. This step applies when the response does not meet the request, there is additional data, or you do not respond by the deadline.

DDTCNews reports that the guidelines in SE-8/PJ/2026 also mention heavier risks. Taxpayers who do not respond may be proposed for an audit or for the restriction and blocking of certain services.

LHP2DK and Follow-Up Proposals

The DJP issued SE-8/PJ/2026 on July 15, 2026. This circular letter revokes SE-05/PJ/2022 and three other circular letters. This guideline requires officers to prepare LHP2DK. This report records the implementation and results of the request for clarification, then includes conclusions and proposals.

Article 8 paragraph (1) of PMK 111/2025 contains 17 possible proposals. Some of them include:

• completing the clarification request activities;
• changing data ex officio;
• confirming or revoking PKP status ex officio;
• restricting or blocking certain public services;
• conducting an audit;
• conducting an audit of preliminary evidence.

After the activities are completed, the DJP issues a notification letter regarding the progress of the implementation. If the proposal is an audit, the process shifts to the audit regulations, namely PMK 15/2025 concerning Tax Audits.

Practical Steps

Note the earliest date that SP2DK reaches you. Match the data in the letter with your bookkeeping, SPT, and withholding evidence. Decide from the start: you will fulfill the obligation, explain with evidence, or combine both. If you need time, request an extension in writing before the 14th day.

This article contains general information. The conditions for each taxpayer are different, so refer to the regulatory text or a tax consultant for your case.

Sources

• PMK 111 of 2025 concerning Taxpayer Compliance Supervision, pajak.go.id
• Abstract of PMK 111 of 2025, JDIH Kemenkeu
• PMK 15 of 2025 concerning Tax Audits, pajak.go.id
• New PMK, Response Time for SP2DK Can Be Extended by 7 Days, DDTCNews
• New Guidelines Issued by DJP for Taxpayer Compliance Supervision, DDTCNews
• DJP Has 44 Working Days to Prepare LHP2DK, Can Be Extended, DDTCNews