Law Number: Konsolidasi Bea Meterai
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Consolidation of Stamp Duty Law
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Consolidation of Law of the Republic of Indonesia Number 10 of 2020 concerning Stamp Duty
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General Elucidation
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Stamp Duty is a tax on Documents. In keeping with the highly dynamic developments of information technology, there have been many changes in the form of Documents or modifications to the previous format. Information technology has led to a reduction in the use of paper (paperless). With respect to businesses, paperless is an option to increase efficiency. In line with that, electronic transactions are also growing, thereby, contracts may be concluded electronically through the internet network. Therefore, an expansion of the definition of Documents that are not only in the form of paper is necessary. Extensification of Stamp Duty on electronic documents is urgently required to maximise its potential and provide increased revenues for the government.
With respect to the substance of the regulation on the Stamp Duty Law, several things are to be adjusted and regulated more firmly. This Law stipulates that Documents constituting objects of Stamp Duty consist of paper and non-paper Documents, including certain electronic Documents with the legal basis for the law in the field of information and electronic transactions. This Law emphasises the time Stamp Duty becomes payable and the Liable Parties for each object and introduces the concept of Stamp Duty collecting agents for certain Documents. Another important aspect is the addition of provisions on Stamp Duty facilities, including those related to natural disasters, the implementation of government programs and the implementation of international agreements. |
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CHAPTER I
GENERAL PROVISIONS
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