Maximum Deadline to Respond to SPKKP for Taxpayers

The Directorate General of Taxes (DGT) requires taxpayers to submit confirmation or approval of the Tax Overpayment Confirmation Letter (SPKKP) within the stipulated deadline. This applies to all taxpayers who receive an SPKKP through the Coretax system. The deadline is defined in Minister of Finance Regulation (PMK) No 81/2025.

Under Article 154 paragraph (4) of PMK 81/2025, confirmation must be given no later than seven days after the letter is received or one day before the issuance deadline of the Tax Overpayment Refund Decree (SKPKPP), whichever occurs first. Taxpayers may select one of three options: pay another taxpayer’s tax debt, make a tax deposit, or have the excess transferred to their primary bank account. These choices are submitted via the “My Cases” menu in Coretax.

If the taxpayer fails to respond within the deadline, the remaining overpayment is automatically refunded to the registered bank account without penalty. Consequently, taxpayers should verify that their bank account information in Coretax is up‑to‑date. The refund is processed after the SKPKPP is issued in accordance with the regulation.