Mail is a communication tool to deliver information in writing from one party to another party. Incoming mail from the external is a letter from the Regional Office DGT West Java II. Process external handle incoming mail is a letter concerning the forwarding letter head of local North Batam No. S-6170 / WPJ.02 / KP.08 / 2015 call for confirmation of the truth on delivery transactions BKP / JKP to a free trade zone and free port of Batam and a request letter proposed list of participants leadership development program's first phase received a letter, opening envelopes, sorting, noting namely record mail, deliver, and store in ordner into a filing cabinet. Incoming mail that comes from an internal memorandum that the Office of Inspection Section Chief and Section Head Waskon III. The process of handling incoming mail ie internal memos regarding the discussion of the calculation of the taxpayer in accordance INS-04 / PJ / 2015, and the Memorandum of Office with the subject application for number sequences for the printing process KEP rectification STP first stage receives, delivers, the secretary did not record, archive, download -scan, the secretary did not distribute memos and store memos in the file cabinet. Keywords: Letter, received, sorted, recorded, surrender, stored.