Circular Number SE-39 / PJ / 2015 concerning the supervision of the Taxpayer in the form of a request for an explanation of data and / or information, and a visit to the Taxpayer
"Request for Explanation of Data and / or Information, hereinafter abbreviated as SP2DK, is a letter issued by the Head of the Tax Service Office to request an explanation of the data and / or information to the Taxpayer regarding the suspicion that taxation obligations have not been fulfilled in accordance with the provisions of laws and regulations in the field. taxation."

- SP2DK mechanism
In the framework of conducting guidance, research and supervision of the implementation of tax obligations of the Taxpayer, the Head of KPP has the authority to request an explanation of the Data and / or Information to the Taxpayer by sending SP2DK.

Based on the results of research and analysis of the data and / or information that is owned and / or obtained, the Head of KPP is authorized to:
1. Requesting an explanation of the Data and / or Information
2. Propose and / or conduct examination; and / or
3. Propose preliminary evidence examination
For SP2DK, taxpayers can:
1. Deliver feedback in person
2. Send written responses
3. No response
4. In the event that the Taxpayer provides an explanation by telephone or other means of communication, the Account Representative / Officer of the Extensification and Counseling Section asks the Taxpayer to provide a written explanation or through face to face.
5. Taxpayers respond directly by acknowledging or refuting the accuracy of the data accompanied by supporting evidence or documents.
6. Taxpayer responses must be recorded in the Minutes of Implementation of Request for Explanation.

The follow-up in the form of a proposal for an examination or a proposal for an examination of preliminary evidence in accordance with the provisions of laws and regulations in the field of taxation shall be carried out by KPP on the taxpayer under the following conditions:
1. Taxpayer did not provide response
2. Taxpayers submit direct responses, but refuse to sign the Minutes of Implementation of Request for Explanation
3. Taxpayers provide direct or written responses, in the form of an explanation of the Data and / or Information in accordance with the conclusions of the research and analysis results, but do not submit SPT or corrected SPT
4. Taxpayers provide direct or written responses, by submitting a revised SPT or SPT with the calculation of the tax payable not in accordance with the conclusions of the research and analysis results.
5. The Taxpayer provides a response with an explanation of the Data and / or Information that is not in accordance with the conclusions of the research and analysis results, and the Taxpayer does not acknowledge the correctness of the Data and / or Information on the results of the research and analysis or
6. Other considerations.