Provisions on the Procurement, Management, and Sale of Stamp Duties

s Anggi Padoan Ibrahim Tambunan
s Wulan Clara Kartini
By Anggi Padoan Ibrahim Tambunan , Wulan Clara Kartini
Anggi Padoan Ibrahim Tambunan
Wulan Clara Kartini
The Ministry of Finance has issued provisions concerning the procurement, management, and sale of stamp duties. These provisions are outlined in the Minister of Finance Regulation No. 133/PMK.03/2021 concerning the Implementing Regulation of Government Regulation No. 86 of 2021 concerning the Procurement, Management, and Sale of Stamp Duties (MoF Reg. 133/2021).
 
This regulation constitutes an implementing regulation of Government Regulation No. 86 of 2021 concerning the Procurement, Management, and Sale of Stamp Duties (Gov. Reg. 86/2021). This regulation has been in effect as of 29 September 2021. Four important points are stipulated under this regulation.
 
First, the printing of adhesive stamps, the manufacture, and distribution of electronic stamp duties, as well as the distribution and sale of adhesive stamps through assignments. As per Article 3 paragraph (1) of MoF Reg. 133/2021, the Public Company for the Printing of Money of the Republic of Indonesia (Perum Peruri) prints adhesive stamps, manufactures, and distributes electronic stamp duties. Adhesive stamp printing shall at least include drafting design concepts, supplying raw materials, determining printing techniques, and printing. The manufacture of electronic stamp duties, on the other hand, may include drafting design concepts, providing an electronic stamp duty system, and manufacturing stamp duties.
 
The Indonesian Post Office (PT Pos Indonesia) (Persero) is in charge of the distribution and sale of adhesive stamps through government assignments as per the provisions on stamp duties. Electronic stamp duties are distributed by Integrated Security Printing and System (Perusahaan Umum Percetakan Uang Republik Indonesia/Perum Peruri) in collaboration with distributors. The assignment is carried out on a contractual basis between the Directorate General of Taxes (DGT) through the Commitment-Making Official (Pejabat Pembuat Komitmen/PPK) with Perum Peruri and PT Pos Indonesia.
 
Perum Peruri and PT Pos Indonesia are assigned in several stages, including the submission of request letters, submission of plan documents, evaluation and clarification, signing of contracts, implementation of contracts, and payment for the implementation of contracts. With respect to Perum Peruri’s assignment, PPK submits a request letter for the printing of adhesive stamps to print adhesive stamps or a request letter for the manufacture and distribution of electronic stamp duties to manufacture and distribute electronic stamp duties. For PT Pos Indonesia’s assignment, PPK submits a request letter for the distribution and sales of adhesive stamps to distribute and sell adhesive stamps.
 
After the request letter is submitted, Perum Peruri provides plan documents for the printing of adhesive stamps based on the request letter for the printing of adhesive stamps or a request letter for the manufacture and distribution of electronic stamp duties to PPK. PT Pos Indonesia also submits plan documents for the distribution and sales of adhesive stamps based on the request for distribution and sale of adhesive stamps to PPK. Next, PPK evaluates and clarifies the conformity of the following three things:
  1. the conformity of the request letter for the printing of adhesive stamps with the plan documents for the printing of adhesive stamps;
  2. the request letter for the manufacture and distribution of electronic stamp duties with the plan documents for the manufacture and distribution of electronic stamp duties; or
  3. the request letter for the distribution and sale of adhesive stamps with the plan documents for the distribution and sales of adhesive stamps.
In the event of any discrepancy between the request letter and the plan documents, PPK shall require Perum Peruri or PT Pos Indonesia to explain the discrepancy and/or revise the plan documents. The evaluation results are outlined in the minutes of evaluation and clarification. Based on the minutes of evaluation and clarification, PPK signs a contract with Perum Peruri or PT Pos Indonesia.
 
Perum Peruri is responsible for the implementation of the contract for the printing of adhesive stamps and the manufacture and distribution of electronic stamp duties. PT Pos Indonesia, on the other hand, is in charge of the implementation of the contract for the distribution and sale of adhesive stamps. The contract for the manufacture of stamp duties and distribution of electronic stamp duties shall be implemented as per the provisions outlined therein the contract documents, including the availability of electronic stamp duties.
 
To ensure the availability of electronic stamp duties, Perum Peruri must distribute electronic stamp duties to distributors. Electronic stamp duties are distributed to distributors after confirming that the distributors have performed a deposit. The deposit shall be made using a Tax Payment Slip (Surat Setoran Pajak/SSP) or a billing code with tax account code 411611 and deposit type code 102 in the amount of the requested electronic stamp duties.
 
Perum Peruri must report the manufacture of stamp duties and distribution of electronic stamp duties to the Minister of Finance (Menteri Keuangan/Menkeu) by providing data and/or information regarding the manufacture, distribution, sale, and use of electronic stamp duties in all transactions. Such data and/or information is provided in an integrated manner with the DGT system.
 
Next, the contract for the distribution and sale of adhesive stamps is implemented as per the provisions in the contract documents, including the availability of adhesive stamps and the remittance of proceeds from the sale of adhesive stamps. To ensure the availability of adhesive stamps, on the other hand, PT Pos Indonesia must distribute adhesive stamps to PT Pos Indonesia counters and sell legitimate and valid adhesive stamps based on statutory provisions.
 
Second, procedures for the granting of permits to manufacture stamp duties in other forms. As per Article 21 of MoF Reg. 133/2021, other forms of stamp duties include printed stamp duties, computerized stamp duties, and franking. Stamps in other forms shall be printed or manufactured by the stamp duty manufacturer after obtaining a permit from the Minister of Finance. To qualify as a stamp duty manufacturer, a taxpayer must apply for a permit in writing to the Director General of Taxes. Taxpayers may apply for this permit if they meet the following three conditions:
  1. having a digital stamp printing machine to manufacture printed stamps;
  2. being liable to stamp duties on more than 1,000 documents in one month and having the equipment to manufacture computerized stamp duties; or
  3. operating a printing business and having obtained an operational permit in the field of document printing and designated as a debit and clearing document printing company.
A receipt shall be issued for applications for a permit that are received in full. Based on these applications, the Director General of Taxes issues a permit through the Tax Office (Kantor Pelayanan Pajak/KPP) where the taxpayer is registered no later than five working days from the date of receipt.
 
In manufacturing computerized printed stamp duties, a stamp duty manufacturer must perform a deposit before manufacturing the printed stamp duties. The stamp duty manufacturer is not allowed to manufacture computerized stamp duties in an amount exceeding the deposit. In the event the amount exceeds the deposit, the manufacturer must perform post-dated stamp duty. In addition, the stamp duty manufacturer is required to submit a report on the manufacture of computerized stamp duties to the Tax Office where the stamp duty manufacturer is registered no later than the 10th of every month. The manufacture remains obliged to report even though no computerized stamp duties have been manufactured. If the stamp duty manufacturer does not or is late in submitting the report, the permit for manufacturing stamp duties in other forms shall be revoked.
 
In the manufacture of franking, the permit remains valid until the validity period of the operational permit in the field of printing security documents expires. The stamp duty manufacturer may manufacture franking upon the stamp duty withholding agent’s request without any prior deposit. In this case, the stamp duty withholding agent is obliged to deposit the stamp duties as per the statutory provisions on stamp duties. The provisions on the preparation of reports of franking are the same as those on the manufacture of computerized stamp duties.
 
Stamp duty manufacturers may apply for the revocation of the permit to manufacture stamp duties in other forms if the digital stamp printing machine is damaged, thus, malfunctions or the stamp duty manufacturer does not manufacture printed or computerized stamp duties. Apart from being based on the manufacturers’ own applications, the permit to manufacture stamp duties in other forms may also be revoked ex officio.
 
Ex officio revocation is carried out in the event that a stamp duty manufacturer does not meet the requirements for manufacturing computerized stamp duties and the stamp duty manufacturer does not or is late in submitting a report on the manufacture of computerized stamp duties or franking. Ex officio revocation may also be carried out if the Tax Office discovers a misuse of the permit to manufacture stamp duties.
 
Third, procedures for administering and supervising the sale of stamp duties. The Director General of Taxes administers adhesive stamps as per statutory provisions concerning the management of state/regional property. Said administration includes recording, reporting, and cycle counting of the adhesive stamp inventory and the destruction of damaged or void adhesive stamps. The administration is carried out by taking into account the data and/or information obtained from the report on the distribution and sale of adhesive stamps. With respect to the supervision and sale of adhesive stamps, the Director General of Taxes periodically verifies the conformity.
 
In addition to adhesive stamps, the Director General of Taxes may also audit the electronic stamp duty system to monitor the sale of electronic stamp duties. Audits are carried out to ensure the safety of the electronic stamp duty system and the distribution of electronic stamp duties to distributors based on deposits and/or remittances.
 
Fourth, procedures for approving the appointment of another party to print adhesive stamps or manufacture electronic stamp duties and distribute and/or sell adhesive stamps in a force majeure. Perum Peruri and PT Pos Indonesia may declare their inability to print adhesive stamps or manufacture electronic stamp duties due to a force majeure. Under these circumstances, Perum Peruri may appoint another party to print adhesive stamps or manufacture electronic stamp duties. In the event of a force majeure, PT Pos Indonesia may also appoint another party to distribute and/or sell adhesive stamps.
 
Such inability shall be notified in a statement letter concerning the inability to print or distribute the stamp duties. Upon the submission of the statement of inability, the Minister of Finance approves the appointment of another party to print adhesive stamps or manufacture electronic stamp duties.