DGT Bans Recording of SP2DK Explanations via Video Conference
JAKARTA, DDTCNews – Director General of Taxes Circular Letter Number SE-8/PJ/2026 prohibits taxpayers from recording the submission of explanations concerning letters of inquiry (surat permintaan penjelasan atas data dan/atau keterangan/SP2DK in Indonesian).
This prohibition applies where the explanation regarding the SP2DK is submitted by the taxpayer, their representative, attorney or employee in person via video conference.
"In the implementation of the in-person submission of explanations through online media using video conference, the account representative (AR) and/or assigned DGT employees must convey to the taxpayer that ... tthe taxpayer, representatives or attorneys or employees are prohibited from recording, storing the recordings, distributing the recordings and/or broadcasting in the form of audio, images, videos and/or the like for the submission of explanations and/or the implementation of Conferences," reads SE-8/PJ/2026, as cited on Thursday (23/7/2026).
Any taxpayer, representative, attorney or employee who breaches the aforementioned prohibition on recording shall be subject to penalties pursuant to statutory provisions.
It should be noted that, although taxpayers are prohibited from recording during the in-person submission of explanations via video conference, the tax office (kantor pelayanan pajak/KPP in Indonesian) is, in fact, authorised to record such activities.
"In the implementation of the in-person submission of explanations through online media using video conference, the AR and/or assigned DGT employees must convey to the taxpayer that ... the activities of submitting the explanation are recorded by the KPP," reads SE-8/PJ/2026.
Should the taxpayer, representative, attorney or employee be unwilling to comply with the above provisions, the in-person submission of explanations regarding the SP2DK via video conference shall not proceed.
On another note, taxpayers may respond to the SP2DK either in person or in writing, in accordance with their own preference. With reference to SE-8/PJ/2026, explanations may be submitted via the tax account where the account has been activated and the submission channel is available.
Explanations may also be submitted by post, forwarding services or courier service with proof of postage to the tax office issuing the SP2DK.
In addition, explanations regarding the SP2DK may also be submitted in person when the AR visits the taxpayer, in person to the tax office or tax service, Dissemination and consultation office (kantor pelayanan, penyuluhan, dan konsultasi perpajakan/KP2DK in Indonesian) or in person via video conference.
Explanations regarding the SP2DK may be submitted more than once, subject to the response submission period of 14 days and an extension of 7 days.
Explanations submitted beyond the prescribed period may continue to be accepted, taking into account compliance risk, good faith, the taxpayer's location, efficiency, effectiveness and the timeframe for conducting requests for explanations of data and/or details (permintaan penjelasan atas data dan/atau keterangan/P2DK in Indonesian). (dik)
