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
- 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.
- 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.
- Turnover Equalisation:
- 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.