SP2DK: The Tax Office "Love Letter" and How to Respond

Suddenly receiving a letter from the tax office often makes the heart race. Yet the letter nicknamed the DGT “love letter”—officially the SP2DK—is neither a verdict nor a bill. It is, in fact, a space for you to explain. The key: don’t ignore it. Here’s how to handle it.

What is an SP2DK?

SP2DK = Letter Requesting Explanation of Data and/or Information. It is issued by the Tax Office (KPP) when a compliance review shows an indication of a discrepancy—for example, income, asset, or transaction data that doesn’t align with your tax return.

Important to understand: an SP2DK is not a Tax Assessment Letter and not a ruling that you committed a violation. Philosophically, it is a clarification space the DGT offers before going any further.

Why is it called a “love letter”?

Because its tone invites dialogue rather than punishment. The DGT sends them in large numbers—185,000 letters in 2025 and 321,000 letters in 2023. These letters are now also delivered through Coretax, so they reach the right taxpayer and don’t go astray.

The 14-day deadline—don’t miss it

You are given a chance to respond within a maximum of 14 days from the date the SP2DK is sent or delivered. Use this time well to prepare your data.

The risk of ignoring it

Staying silent only worsens your position. If you don’t respond within 14 days, the Head of the KPP may:

Grant an extension, or
Conduct a visit to your premises, or
Propose verification/audit, up to a preliminary evidence examination.

Furthermore, in the Coretax era, ignoring this letter raises your risk profile and can trigger an automatic escalation to an audit. And remember: if there’s no comparative data from you, the DGT’s data is presumed correct.

How to respond to an SP2DK correctly

Stay calm. This is a request for explanation, not an accusation.
Read carefully which data is questioned and for which tax period.
Gather supporting evidence: returns, withholding slips, account statements, contracts, invoices, payment proofs.
Draft a written response to the Head of the KPP, attach documents, and submit within the deadline—directly to the KPP or through official channels.
Be honest and consistent. If something is genuinely missing, consider filing a correction—lighter than waiting for an assessment. (See: underpayment interest penalty.)

Its link to data transparency

SP2DKs often appear precisely because the DGT now has many data sources—including access to bank accounts and deposits. So the answer isn’t to dodge, but to ensure your assets and income align with your tax return from the start.

If you’re unsure how to draft a response, don’t face it alone. The Mandiri Pajak team helps you answer an SP2DK accurately and calmly. Explore our services or talk to us today—for correct taxes and peace of mind.