Stamp Duty

1. Stamp Duty is imposed on:

1. Documents created as instruments that describe events of civil law nature; and
2. Documents used as evidence in court.

2. Documents of civil law nature include:

1. Agreement letters, certificates, statement letters, or other similar letters, and their duplicates;
2. Notarial deeds and their grosse, copies, and excerpts;
3. Deeds of Land Deed Officers and their copies and excerpts;
4. Securities in any name and form;
5. Securities transaction documents, including futures contract documents, in any name and form;
6. Auction documents in the form of excerpts of auction reports, auction minutes, copies of auction reports, and grosse of auction reports;
7. Documents stating a sum of money with a nominal value of more than Rp5,000,000 (five million Rupiah) that:

1. Mention receipt of money; or
2. Contain an acknowledgment that a debt has been fully or partially paid off or calculated;

8. Other documents stipulated by a Government Regulation.

Documents not subject to Stamp Duty are as follows:

1. Documents related to the movement of people or goods:

1. Certificates of goods storage;
2. Bills of lading;
3. Passenger and goods transport documents;
4. Proofs of goods delivery and receipt;
5. Documents of goods delivery for sale at the sender’s expense;
6. Other documents equivalent to those as referred above;

2. All forms of diploma/certificate;
3. Salary, standby compensation, pension, allowance, and other employment-related payment slips, as well as documents submitted to claim for such payments;
4. Tax payment receipts from State Treasury, Local Government Treasuries, banks, and any other institutions designated by the state in accordance with the laws and regulations;
5. All types of tax and other equivalent revenue receipts from State Treasury, Local Government Treasuries, banks, and any other institutions designated in accordance with the laws and regulations;
6. Money receipts issued for organizations’ internal purposes;
7. Documents mentioning money or securities deposits, deposit payments to depositors by banks, cooperatives, and any other entities organizing money deposits, or securities issuance by custodians to customers;
8. Letters of pledge;
9. Proofs of distribution of profit, interest, or returns on securities, in any name and form; and
10. Documents issued or prepared by Bank Indonesia in the context of effecting monetary policies.

Stamp Duty becomes payable when:

1. Documents are signed, for:

1. Agreement letters and their duplicates;
2. Notarial deeds and their grosse and copies; and
3. Deeds of Land Deed Officers and their copies and excerpts;

2. Documents are completed, for:

1. Securities in any name and form; and
2. Securities transaction documents, including futures contract documents, in any name and form;

3. Documents are delivered to the party for whom the documents are made, for:

1. Certificates, statement letters, or other similar letters, and their duplicates;
2. Auction documents; and
3. Documents stating a sum of money;

4. Documents are submitted to court, for documents used as evidence;
5. Documents are used in Indonesia, for documents prepared overseas; or
6. Other time as determined by the Minister of Finance.

1. Stamps

1. Physical revenue stamps:

1. Revenue stamps have both general and special characteristics. The general characteristics include, at least:

1. An image of Garuda Pancasila national emblem;
2. A writing of "Meterai Tempel" (Revenue Stamp); and
3. Digits indicating nominal value;

2. In addition to general characteristics, revenue stamps also have special characteristics as security features embedded in their designs, materials, and printing techniques, which consist of overt, semi-covert, and covert features. Further provisions on the general and special characteristics of revenue stamps and their application are stipulated in a Ministerial Regulation;

2. Electronic stamps carrying unique codes and specific features stipulated in a Ministerial Regulation;
3. Other forms of stamp as stipulated by the Minister created using digital stamping machine, computerized system, printing technology, and other systems or technologies. Further provisions on the other forms of stamp are stipulated in a Ministerial Regulation.

Stamp Duty can also be paid using Tax Payment Slips if revenue stamps are considered inefficient or even impossible to use. For example, a large quantity of documents to be used as evidence in court can have Post-Dated Stamp Duty payment in accordance with the law. These alternative Stamp Duty payments are intended to make paying Stamp Duty more convenient.

If documents:

1. Are to be used as evidence in court; or
2. Have unpaid or underpaid Stamp Duty;

the Stamp Duty can be paid by having Post-Dated Stamp Duty payment.

The obligation to pay Stamp Duty in case of Post-Dated Stamp Duty lies with the Payable Party. An administrative penalty of 100% (one hundred percent) of the Stamp Duty owed applies to Stamp Duty payable on documents with unpaid or underpaid Stamp Duty.