Through PMK 78/2024, the Government Introduces Imprinted Stamp Duty

The government updated the provisions on stamp duties by issuing Minister of Finance Regulation (PMK) Number 78 of 2024, introducing several changes, including adding a new type of stamp duty.

This regulation also revokes three previous regulations related to stamp duties, namely PMK Number 133/PMK.03/2021, PMK Number 134/PMK.03/2021, and PMK Number 151/PMK.03/2021.

One significant update is the introduction of a new type of stamp duty, known as imprinted stamp duty. This is a stamp in the form of a label affixed to documents using a digital stamp machine.

In general, there are three types of stamp duties currently in use: adhesive stamps, electronic stamps, and other forms of stamps, which include imprinted stamps, computerized stamps, printed stamps, and digital imprinted stamps. Digital imprinted stamps are labels applied to documents using a digital stamp printer.

Forms of Other Stamp Duties

Features of Imprinted Stamp Duty:

• Red imprint color
• Ministry of Finance logo
• Text: "Direktorat Jenderal Pajak"
• Logo and/or name of the licensed Taxpayer
• Text: "METERAI TERAAN"
• The number indicating the stamp duty tariff
• Date, month, and year of imprinting
• Machine number, and
• Unique code

Features of Computerized Stamp Duty:

• Text: "METERAI KOMPUTERISASI"
• The number indicating the stamp duty tariff and
• Date, month, and year of imprinting
• Features of Printed Stamp Duty:
• Text: "METERAI PERCETAKAN"
• Ministry of Finance logo
• The number indicating the stamp duty tariff, and
• Name of the licensed Taxpayer

Features of Digital Imprinted Stamp Duty:

• The glowing red imprint color
• Text: "METERAI TERAAN DIGITAL"
• Ministry of Finance logo
• Number and text indicating the stamp duty tariff, and
• A unique code that can be scanned using a scanning application, displaying at least the following information:

1. Name of the licensed Taxpayer
2. A 22-digit serial number, and
3. The serial number of the printer (machine) registered with the Directorate General of Taxes system.

Other Changes to Stamp Duty Provisions

As stated by the Directorate General of Taxes (DGT) in the official statement, several additional changes have been made to the new stamp duty regulations.

Some of the changes are first, regarding the distribution mechanism of electronic stamps for stamp duty collectors, now carried out directly by The Money-printing Public Corporation of the Republic of Indonesia (Perum Peruri), previously carried out through distributors.

Second, depositing the proceeds of stamp sales using a Tax Payment Slip (SSP) or other administrative means equivalent to SSP, previously only using SSP.

Third, the designation of taxpayers as stamp duty collectors is adjusted to the implementation of Coretax. Thus, it can be done based on the taxpayer's request and submitted to the Tax Office. Previously, the designation of a taxpayer as a stamp duty collector was only done in office.

Fourth, through PMK No. 78 Year 2024, the government sets the deadline for depositing and reporting no later than the 15th of the following month after the tax period ends. 

Previously, the deadline was the 10th of the following month after the tax period ended. As for the submission of the Stamp Duty Periodic Tax Return (SPT Masa Bea Meterai), it is now due by the 20th of the following month after the tax period ends. (ASP/KEN)