Gateway to Compliance Enforcement: Procedures and Legal Implications of Delivering the Audit Warrant (SP2) and Notification Letter to Taxpayers

In the self-assessment tax system adopted by Indonesia, voluntary compliance is the primary foundation. However, to maintain public trust and the integrity of the system, the Directorate General of Taxes (DGT) has the authority to conduct law enforcement actions through tax examinations (audits) [Blue Book, Chapter 1].

The starting point of the formal interaction between the tax authority (fiskus) and the Taxpayer in an audit is not when the Tax Assessment Letter (SKP) is issued, but when the Audit Warrant (SP2) is issued and the Notification of Tax Examination is delivered. Understanding this procedure is crucial, especially with the enactment of the latest regulation Minister of Finance Regulation Number 15 of 2025 (PMK 15/2025), which integrates the audit business process with the core tax administration system (Coretax System).

This article will delve deeply into the mechanism of delivering these two vital documents, ranging from the legal basis and technical execution to strategic implications for Taxpayers.

1. Legal Basis and Definitions

Based on the Law on General Provisions and Tax Procedures (UU KUP), an audit is conducted by authorized officers equipped with an Audit Warrant [SDSN UU KUP 2023, Article 29].

In PMK 15 of 2025, there is a clear distinction between these two documents:

• Audit Warrant (Surat Perintah Pemeriksaan - SP2): An order to conduct an Audit to test compliance with tax obligations and/or for other purposes [PMK 15 Year 2025, Article 1 number 11]. This is an internal administrative document that grants legality to the audit team.
• Notification of Tax Examination (Surat Pemberitahuan Pemeriksaan): A letter issued by the Head of the Audit Implementation Unit (UP2) to the Taxpayer notifying them that an Audit will be conducted [PMK 15 Year 2025, Article 1 number 12].

Hierarchically, the SP2 is issued first based on an audit instruction or approval, and then the Notification of Tax Examination is created and delivered to the Taxpayer [SE-15/PJ/2018, Attachment II].

2. Issuance Mechanics and Document Content

Issuance of SP2

The SP2 is issued by the Head of the Audit Implementation Unit (UP2). In practice, one SP2 can be issued for one or several tax periods, parts of a tax year, or tax years [PMK 15 Year 2025, Article 9 paragraph 1]. If there is a change in the audit team composition, the Head of UP2 is obliged to issue an Amended SP2 (SP2 Perubahan) [PMK 15 Year 2025, Article 9 paragraph 2].

The SP2 format contains crucial information such as:

• Identity of the Audit Team (Name, ID Number/NIP, Rank).
• Taxpayer Identity.
• Objective, Criteria, and Scope of the Audit [PMK 15 Year 2025, Attachment C].

Notification of Tax Examination

This document is the first "face" of the audit for the Taxpayer. In accordance with transparency principles, the Notification of Tax Examination must be delivered to the Taxpayer.

3. Delivery Mechanism: Digital vs. Conventional Era

One of the significant changes in PMK 15 of 2025 is the adaptation to technology.

A. Method of Delivery (Article 27 PMK 15/2025)

Delivery of documents related to the audit, including the Notification of Tax Examination, can be done via:

1. Electronically: Through the Taxpayer's account in the DGT system (Coretax).
2. Directly: Handed over directly by the tax officer to the Taxpayer.
3. Via Post/Expedition Service: With proof of mail delivery [PMK 15 Year 2025, Article 27].

4. Meeting with the Taxpayer (Entry Meeting)

After the Notification of Tax Examination is delivered, standard procedure (especially for complex audits) requires an initial meeting.

Examiner's Obligations: When meeting the Taxpayer, the Tax Examiner must show:

1. Tax Examiner Identity Card; and
2. Audit Warrant (SP2) [PMK 15 Year 2025, Article 7 paragraph 1; PP 50 Year 2022, Article 13].

Taxpayer's Rights: The Taxpayer has the right to request an explanation regarding the reasons and objectives of the audit. This meeting is utilized to:

• Sign the Minutes of Meeting.
• Explain rights and obligations.
• Conduct an understanding of the Taxpayer's business process (profiling) [Brief Module, Pages 2-4].

5. Authorized Recipients

The Notification of Tax Examination must be delivered to the correct party to be legally valid. The parties who can receive it are:

1. The Taxpayer themselves.
2. Taxpayer's Representative.
3. Taxpayer's Proxy.
4. Taxpayer's Employee.
5. Adult family members of the Taxpayer [PMK 15 Year 2025, Article 7 paragraph 1 letter b].

6. Implications if Taxpayer Refuses

What happens if the Taxpayer refuses to receive the Notification of Tax Examination or refuses to be audited? The Tax Examiner will create a Minutes of Refusal of Examination [PMK 15 Year 2025, Attachments G & H].

The consequences are severe:

• The Tax Examiner can determine the tax ex-officio based on data possessed by the DGT [PMK 15 Year 2025, Article 12 paragraph 14].
• It may be proposed to conduct a Preliminary Evidence Audit (criminal investigation) if there are indications of tax crimes.

Conclusion

The delivery of the SP2 and Notification of Tax Examination is a crucial point in the cycle of tax rights and obligations. Receipt of this letter is a signal to immediately conduct audit readiness. In the era of PMK 15 of 2025, transparency is emphasized, but adherence to formal procedures remains the key to the validity of tax legal products.

Reference:

1. SDSN UU KUP 2023 (Law on General Provisions and Tax Procedures).
2. PP Number 50 of 2022 concerning Procedures for the Exercise of Rights and Fulfillment of Tax Obligations.
3. PMK Number 15 of 2025 concerning Tax Examination.
4. SE-15/PJ/2018 concerning Audit Policy.
5. Brief Module on Tax Audit Stages (KPP PMA Tiga).
6. Slides of PMK-15 of 2025 Tax Examination.
7. Tax Audit Blue Book (Techniques, Methods, and Audit Programs).
8. Transcript of Video "RTD - Thorough Discussion of Tax Audit in the Coretax Era Based on PMK No. 15 of 2025".