Coretax Upgrade Accelerated, Taxpayers Must Prepare for SP2DK

Finance Minister Purbaya Yudhi Sadewa is accelerating the Coretax upgrade, aiming for completion by the end of October 2025. The upgrade is intended to make Coretax easier for taxpayers and Directorate General of Taxes staff to handle tax administration, including issuing Surat Permintaan Penjelasan (SP2DK). Taxco Solution supervisor Dwi Riski Rahmadhanty advises taxpayers to be ready for SP2DK risks through the new platform.

An SP2DK is a letter issued by a tax service office to request clarification when a potential tax non‑compliance is identified, as stipulated in SE‑05/PJ/2022. The tax authority has increased SP2DK issuance, which can improve voluntary compliance, streamline supervision, and prompt quick taxpayer responses. Manual submission requires physical visits, queues, and carries risks of human error and delays, while the response deadline is 14 days.

Coretax enables taxpayers to upload responses and supporting documents online, speeding up the process and reducing logistical burdens. Companies, however, must consider upload capacity, document formats, and monitor dual notifications via Coretax, email, or physical mail. Preparing response templates and coordinating across divisions is recommended to avoid further audits.