Tax Audit Preparation

Structure tax audit defense packages, DJP SP2DK response letters, and tax equalisation reconciliation statements.

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Tax Audit Preparation & SP2DK Defense Workflow

Guides tax teams and consultants through responding to DJP Request for Explanation on Data/Information (SP2DK) letters and tax audits (Pemeriksaan Pajak).

Audit Defense & Response Workflow

  1. SP2DK Response Letter Formulation:
    • Formats formal, advocate-standard response letters within the statutory 14-calendar-day deadline.
    • Provides clear factual explanations, legal basis references, and supporting document indexes.
  2. Tax Equalisation Statement Assembly:
    • Turnover Equalisation: SPT PPh Badan Revenue vs SPT PPN Output Invoices.
    • Withholding Equalisation: P/L Service & Rent Expenses vs PPh 23 / PPh 4(2) Bukti Potong.
    • Payroll Equalisation: P/L Salary Expenses vs PPh 21 Bukti Potong Form 1721-A1/A2.
  3. Audit File Indexing:
    • Assembles complete supporting evidence packages (Contracts, Invoices, Bank Statements, BAST, Tax Invoices).

Trust Envelope & Compliance

  • Human Review Mandatory: SP2DK response letters and audit submissions require final approval by a registered Tax Attorney or Tax Consultant.

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