New Guidelines for the Use of Stamp Duties

The Ministry of Finance has issued a new regulation concerning guidelines for the use of stamp duties. The provisions are outlined in the Minister of Finance Regulation No. 134/PMK.03/2021 concerning the Payment of Stamp Duties, General Characteristics and Special Characteristics of Adhesive Stamps, Unique Codes and Certain Information on Electronic Stamp Duties, Stamp Duties in Other Forms, and Determination of the Validity of Stamps Duties, and Post-dated Stamp Duties (MoF Reg. 134/2021).

 

This regulation has been issued to provide convenience in the payment of stamp duty payable on electronic documents and render legal certainty on unique codes and certain information on electronic stamp duties. This policy has taken effect as of 1 October 2021.

 

As per Article 2 paragraph (1) of MoF Reg. 134/2021, stamp duties are paid at the time they become payable. Documents on which stamp duties are payable are subject to a fixed rate of IDR10,000. Stamp duty payable on documents shall be paid using stamp duties in the form of adhesive stamps, electronic stamp duties, or stamp duties in other forms. In addition, stamp duty payable may also be paid using a tax payment slip (Surat Setoran Pajak/SSP).

 

Stamp duties are paid using adhesive stamps by affixing a legitimate and valid adhesive stamp that has never been used on any document on which stamp duties are payable. Further, the affixed adhesive stamp must fulfill two conditions cumulatively. First, the adhesive stamp is glued completely intact and undamaged where the signature will be affixed. Second, the signature is affixed partly on paper and partly on the adhesive stamp completed by the date, month, and year of signing.

 

Next, stamp duties are paid using electronic stamp duties by affixing an electronic stamp duty through the electronic stamp duty system on the documents on which stamp duties are payable. Electronic stamp duties are affixed by taking into account the instructions for the usage which constitute an integral part of the electronic stamp duty system. Electronic stamp duties have unique codes and certain information. An electronic stamp duty contains a unique code in the form of a 22-digit serial number generated by the electronic stamp duty system. In addition, there is certain information consisting of a picture of the national emblem, Garuda Indonesia, the inscription “ELECTRONIC STAMP DUTY”, and numbers and writing indicating the stamp duty rate.

 

Moreover, there are other types of stamp duties, including printed stamps, computerized stamp duties, and franking. Franking is only used in collecting stamp duties on securities in the form of checks and giro fund transfer forms. Stamp duties shall be paid by the stamp duty manufacturer using stamp duties in other forms by affixing a stamp duty in another form to the documents on which stamp duties are payable.

 

To affix printed or computerized stamp duties, a stamp duty manufacturer is obliged to make a deposit as per statutory provisions on stamp duties. Further, the affixture of printed or computerized stamp duties shall reduce the deposit balance by the value of the affixed stamp duties. Franking, on the other hand, is affixed based on the stamp duty withholding agent’s request without a prior deposit. The stamp duty withholding agent must remit stamp duties as per provisions on stamp duties.

 

Stamp duties shall be paid using SSP by debtors in the following cases:

i.	post-dated stamp duties of more than 50 documents;
ii.	payment of stamp duties using adhesive stamps is not possible as the adhesive stamps are not available or cannot be used; or
iii.	payment of stamp duties using electronic stamp duties is not possible due to a malfunction of the electronic stamp duty system.

 

Further, payment of stamp duties using adhesive stamps is valid if stamp duties are paid using a legitimate and valid adhesive stamp that has never been used and affixed as per applicable regulations. Next, payment of stamp duties using electronic stamp duties is valid if affixed through the electronic stamp duty system and the stamp affixed to the documents has a unique code and certain information.

 

Payment of stamp duties using stamp duties in other forms is valid if affixed by the stamp duty manufacturer, the deposit is sufficient to affix printed or computerized stamp duties, and the affixed stamp duties comply with the stipulated requirements. On another note, payment of stamp duties is invalid and the documents are considered not stamped if the conditions for the validity of stamp duties are not fulfilled.

 

On another note, post-dated stamp duties are carried out for documents on which stamp duties are not or underpaid and/or documents used as evidence in court. The party obliged to pay stamp duties through post-dated stamp duties is the debtor. The amount of stamp duties to be paid through post-dated stamp duties is as follows:

i.	stamp duty payable plus an administrative penalty of 100% of the stamp duty payable for documents on which stamp duties are not or underpaid since 1 January 2021;
ii.	stamp duty payable plus an administrative penalty of 200% of the stamp duty payable for documents on which stamp duties are not or underpaid before 1 January 2021;
iii.	stamp duty payable as per applicable regulations at the time of post-dated stamp duties for documents used as evidence in court.

 

Post-dated stamp duties are subsequently ratified by postal officials or supervisory officials. Postal officials may only impose stamp duty payments through post-dated stamp duties using adhesive stamps. Upon payment of stamp duties through post-dated stamp duties using stamp duties, the postal or supervisory official ensures that the adhesive stamp used is legitimate, valid, and has never been used for payment of stamp duties on a document.

 

The postal or supervisory official must also ensure the accuracy of the SSP that has obtained a State Revenue Transaction Number (Nomor Transaksi Penerimaan Negara/NTPN) used to pay the administrative penalty by confirming it on certain channels provided by the Director General of Taxes. Moreover, the postal or supervisory official also ensures the conformity of the payment value in the SSP that has obtained an NTPN with the amount of administrative penalty to be paid and ensures the conformity of the tax account code and deposit type code.

 

Next, the supervisory official must also ensure four things in terms of the payment of stamp duties through post-dated stamp duties using electronic stamp duties as follows:

i.	ensuring that the electronic stamp duty used to pay the stamp duty payable is affixed through the electronic stamp duty system;
ii.	ensuring the accuracy of the SSP that has obtained an NTPN used to pay the administrative penalty, by confirming it on certain channels provided by the DGT;
iii.	ensuring the conformity of the payment value in the SSP that has obtained an NTPN with the amount of administrative penalty to be paid; and
iv.	ensuring the conformity of the tax account code and deposit type code.

 

If all the provisions pertaining to the ratification of stamp duty payments have been fulfilled, the postal or supervisory official may carry out supervision. Supervision is carried out by affixing post-dated stamp duties on the documents or the list of documents on which stamp duties have been paid through post-dated stamp duties and/or SSP that has obtained an NTPN. On another note, the debtor may request the supervisory official to ratify documents on which stamp duties are collected by the stamp duty withholding agent but have not been affixed with stamp duties.

 

Further, in the event that the debtor does not carry out post-dated stamp duties on the documents on which stamp duties are not or underpaid, the Director General of Taxes may issue a notice of tax assessment (Surat Ketetapan Pajak/SKP). The debtor shall remit the stamp duties as determined by the SKP to the state treasury.

 

The head of the tax office where the debtor is registered may notify the head of the tax office where the stamp duty withholding agent is registered. This is done if data is found that the documents on which stamp duties are not or underpaid constitute documents on which stamp duties should be collected by the stamp duty withholding agents. Subsequently, the head of the tax office where the stamp duty withholding agent is registered will follow up on the received notification.