With the existence of Electronic Stamp Duty, the Minister of Finance expects that it will support the increasing need for digital transactions. Suppose the payment of Electronic Stamp Duty is not possible due to the failure of the Electronic Stamp Duty System, in that case, payment of Stamp Duty can be made using Tax Payment Slip ( Surat Setoran Pajak/SSP) by the Payable Party no later than 30 (thirty) calendar days from the time it is due.
Furthermore, according to Article 7 PMK 13/2021 Electronic Stamp has a unique code in the form of a 22 (twenty-two) digit Seal serial number generated by the Electronic Stamp Duty System and certain information consisting of: (i) a picture of the state symbol, Garuda Indonesia (ii) the words “ELECTRONIC STAMP DUTY” and (iii) numbers and text indicating the Stamp Duty rate.
PMK 13/2021 explains that the affixing of Electronic Stamp Duty through the Electronic Stamp Duty System on dutiable documents. This coincides with the promulgation of Regulation of the Minister of Finance Number 134/PMK.03/2021 concerning Payment of Stamp Duty, General Characteristics and Special Features of Stamp Duty, Unique Codes and Certain Information on Electronic Stamp Duty, Stamp Duty in Other Forms, and Determination of the Validity of Stamp Duty, as well as Later Stamp Duty ( PMK 123/2021).
Therefore, to accommodate this, Article 12 paragraph (2) letter (b) of Law Number 10 of 2020 ( UU 10/2020), Indonesia introduces Electronic Stamp Duty, apart from the type of post-stamp that has been commonly used.Īs a follow-up to the said Law 10/2020, a few days ago, the Minister of Finance of the Republic of Indonesia has officially launched and enforced the Electronic Stamp Duty or e-Stamp Duty. Along with the times, people have turned to digital transactions, including anything related to documents.
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