In a tax audit, there are at least two procedures that must be fulfilled by the tax auditor, such as providing a Notice of Audit Results (SPHP) to the taxpayer and discussing the audit results with the taxpayer. Both procedures have been regulated in Law Number 6 Year 1983, concerning General Provisions and Tax Procedures which has been amended several times until Law 28 Year 2007 (UU KPU) appeared.
What is a Tax SPHP?
Based on Article 1 paragraph 15 of the Minister of Finance Regulation (PMK) Number 184 of 2015, SPHP is a letter containing the results of audit findings which include corrected items, correction value, basis for correction, temporary calculation of the principal amount of tax payable, and temporary calculation of administration. SPHP Pajak can be said to be a temporary audit result document, because taxpayers have the right to provide rebuttals and discuss the audit results with tax auditors after receiving SPHP Pajak. It should be noted that the Tax SPHP has two different formats, the first is the standard format and the second is the official SPHP format. For the SPHP in office, the taxable income is calculated in office based on the tax calculation norm, based on the Regulation of the Director General of Taxes Number PER-17/PJ/2015. While the standard format SPHP, the tax audit result is based on the bookkeeping loaned by the taxpayer to the tax auditor.
Steps to Submit Tax SPHP
There are 3 steps in submitting SPHP Pajak that KH Friend must know, namely:
- The tax auditor examines the bookkeeping and the results are stated in the SPHP. Then, the taxpayer will receive the SPHP and the attachment of the list of audit findings. Based on Article 41 of the Minister of Finance Regulation (PMK) Number 184/ PMK.03/ 2015, the SPHP and the attachment of the list of audit findings are delivered directly or sent via facsimile by the tax auditor to the taxpayer.
- If the taxpayer refuses to accept the SPHP, it is obliged to make and sign a letter of refusal to accept the Tax SPHP. If the taxpayer still refuses to make a letter, it will be continued with the preparation of Minutes of Refusal to Receive SPHP by the tax auditor.
- Taxpayers are allowed to respond and if the taxpayer accepts the entire audit result, they can immediately fill in the audit result approval statement sheet. However, if the taxpayer rejects part of the audit results, it is required to make a rebuttal letter and submit it to the tax auditor, before the final discussion invitation letter is received.
If the taxpayer does not also submit a response or does not attend the final discussion of the audit results, the tax auditor must still make minutes of discussion based on the SPHP, minutes of the taxpayer’s absence in the final discussion of the audit results, and minutes of the final discussion of the audit results with an attachment of the summary of the final discussion results signed by the tax audit team.
Revision of SPHP
Tax SPHP can also be revised and has been regulated in Circular Letter of Director General of Taxes Number SE-06/PJ/2016. Tax auditors can revise the SPHP if new data is found or data that was not originally revealed at the time of testing. SPHP revision can be done as long as:
- The data was only discovered after the submission of the Tax SPHP.
- The invitation for the final discussion has not been sent to taxpayers.
- Still in the period of final discussion of examination results and reporting.
In general, SPHP is one of the important components that must be made by tax auditors before determining the audit results and is also one of the obligations of tax auditors to test the compliance of each taxpayer’s tax fulfillment.
KH Contact
For KH pals who currently have a company but still do not understand very well related to the provisions or procedures of the Tax SPHP, can immediately contact Kontrak Hukum and feel excellent service for your business affairs. By using Kontrak Hukum services, you can consult starting from taking care of company taxes, legality in business, brands, or even consulting about the business you have. KH friends can contact Kontrak Hukum via the following link Tanya KH or via Direct Message (DM) on our Instagram social media @kontrakhukum. For more information about other services from Kontrak Hukum, you can also visit https://kontrakhukum.com/keuangan-dan-pajak.
