Regulation Update
Rules on the Use of Electronic Stamp Duty Released

Tuesday, 05 October 2021

Rules on the Use of Electronic Stamp Duty Released

Starting 1 October 2020, public can use and buy electronic stamps by accessing the e-meterai (e-stamp) portal

Electronic stamp duty or e-stamp duty is a tax on digital-shaped documents with a unique code consisting of 22 digit serial numbers and issued by an electronic stamp system.

Another feature of the e-stamp is that it contains certain information such as an image of the Garuda Pancasila symbol, electronic stamp writing and the amount of the stamp duty rate.

Similar to seal stamp duty and other forms of stamp duty, the electronic stamp duty rate set by the government is IDR 10,000.

The provision on the use and characteristics of the electronic stamp duty is regulated in the Minister of Finance Regulation (PMK) Number 134/PMK.03/2021, which was released on 29 September 2021, revoking the previous provision, namely PMK Number 4/PMK.03/2021.

The existence of this electronic stamp complements the stamp duty payment mechanism which has been available so far in the form of manual stamp seal, other forms of stamps such as digital imprinted seal stamps, computerized stamps and printing stamps.

In addition to using stamp duty, document tax payments can also be made through a Tax Payment Slip (SSP). However, the use of SSP is only carried out for the use of more than 50 documents, unavailability of manual stamp seal and when it is difficult to use electronic stamps due to system interference.

The Directorate General of Taxes (DGT) can examine the validity of stamp duty used, based on the request of the party owed stamp duty or other parties.

In conducting an audit, DGT will ask for information from the party that issued the stamp duty. In addition, an audit is also conducted by ensuring that each stamp duty has met the specified characteristics.

If the results of the audit state that the stamp duty is not valid, then the document will be considered not to have a stamp duty attached.   


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