SP2DK (Tax Clarification Letter)

SP2DK (Surat Permintaan Penjelasan atas Data dan/atau Keterangan) is a letter from the tax office asking a taxpayer to explain data or discrepancies it has noticed. It is not yet a formal audit, but how a company responds, and how well its records support the explanation, often decides whether the matter escalates.

General information, not legal or tax advice. Rules and rates change; viskal confirms the current specifics for your situation.