Printed stamp duty (can only be used for checks and giro b ooks ).The following stamps, among others, are categorised as other forms of stamps: The stamp must not be damaged and must be signed.Īs outlined above, this type of stamp involves the use of the e-stamp System (“ System”) in relation to Documents by taking account of the utilisation guidelines which are an integral part of the System itself. Stamp Duty Law recognises the following types of stamp duty: Affixed stamp dutyĪ new valid stamp duty is affixed to a Document. one IDR3,000 stamp and one IDR6,000 stamp or.In other words, the Old Stamp Duties can be used until 31 December 2021 in either of the following combinations:

The Old Stamp Duties will remain valid and the affixation of multiple stamps which amounts to at least IDR9,000 can be used instead of one IDR 10,000 stamp duty. Under Stamp Duty Law, the new stamp duty is set at a flat rate of IDR10,000. What is the rate of the new stamp duty?īefore the enactment of Stamp Duty Law earlier this year, the stamp duty was offered at three different rates, IDR3,000, IDR6,000, or a combination of these rates (“ Old Stamp Duties”).

134/PMK.03/2021 on Payments of Stamp Duty, General Characteristics and Special Characteristics of Stamps, Unique Codes and Certain Information on Electronic Stamps, Stamps in Other Forms, Determinations of the Validity of Stamps and Paid Post-Dated Stamps (“ Regulation 134/2021”) as the implementing regulation of Stamp Duty Law. Other documents as stipulated under Law 10 of 2020 on Stamp Duty (“ Stamp Duty Law”).Īs a means to provide convenience and simplicity in using the stamp duty, the Minister of Finance (“ Minister”) of the Republic of Indonesia has officially launched and enforced the use of e-stamp with the issuance of Minister Regulation No.Documents stating a sum of money above IDR5 million, that: (i) describes the receipt of money or (ii) contains an acknowledgment of debt payment or settlement, either entirely or partially and.Tender documents in the form of excerpts, minutes, copies and grosse.Commercial paper transaction documents including futures contract transactions in any name and form.Land Deed Officer’s deeds and its copies.Notarial deeds and grosse (the first copy of an original deed), including its copies and excerpts.Memorandums of Understanding (MoU), letters of reference, statement letters, or other related documents and its copies.Stamp duty is a form of tax imposed on documents that are created as a tool to explain an event of a civil nature and documents to be used as evidence in a court of law.

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