STATUS: REPLACED LAW NO. 13 of 1985 ON STAMP DUTY 

EFFECTIVE DATE: 01 JANUARY 2021

KEY CONTENTS:

  1. Objects of Stamp Duty:
    a. Documents created to explain matters of a civil nature:
    i. Agreements, certificates, statement letters, or any similar type of documents along with its copies;
    ii. Notarial deeds and Grosse, including copies and excerpts;
    iii. Deeds of the Land Deed Officer along with the copies;
    iv. Securities in any form and name;
    v. Securities transaction documents including for futures contract transactions in any name or form;
    vi. Auction documents in the form of excerpts, minutes, copies, and Grosse;
    vii. Documents stating an amount of money of IDR 5 million, which:
    – Describe the receipt of the money; or
    – Contain an acknowledgment of debt or debt repayment, either entirely or partially;
    viii. Other documents stipulated by government regulations.

b. Documents to be used as evidence in court.

2. Stamp Duty Rate

Stamp Duty is imposed 1 (one) time with a fixed rate of IDR10,000 (approximately USD0.6) for each document. This rate could be lowered or increased through government regulation based on the conditions of the national economy.

3. Stamp Duty Fee Payer

Document TypePayer
Documents made unilaterallyThe party receiving the document
Documents made by two or more partiesEach party bears the stamp duty for the counterpart of the document it receives
SecuritiesThe party issuing the securities
Documents submitted as evidence before a courtThe party presenting the evidence
Documents entered into abroad and used in IndonesiaThe party benefiting from the document

4. The Event of Due and Payable

Document TypeStamp Duty Payable When
Agreements, certificates, statement letters, or any similar type of documentsThe document is signed.  
Notarial deeds and grosse, including copies and excerptsThe document is signed.  
Deeds of the Land Deed OfficeThe document is signed.  
Securities and securities transaction documentsThe document is made.
Auction documents in the form of excerpts, minutes, copies and grosseThe document is handed over to the party for whom the document is made.  
Documents confirming: (i) the receipt of money or (ii) an acknowledgment of debt or debt repaymentThe document is handed over to the party for whom the document is made.
Documents submitted as evidence before a courtThe document is presented.
Documents entered into abroad and used in IndonesiaThe document is used in Indonesia  

5. Stamp Duty Exemption Facility

Law No. 10 of 2020 on Stamp Duty introduces Stamp Duty Exemption Facilities For:

  • Documents on the transfer of Land and Building rights within a framework of accelerating the process of handling and restoring social conditions due to natural disasters;
  • Documents on the transfer of Land and Building rights solely for religious or non-commercial activities;
  • Documents on the implementation of Government programs and monetary or financial policies; and/or
  • Documents related to the implementation of International Agreements under binding international treaties or reciprocal laws.

6. Transitional Provisions

Duty Stamp on dutiable documents made prior to 1 January 2021 can still continue to follow previous Stamp Duty regulation (Law No. 13 of 1985).

Stamp Duty printed based on previous Stamp Duty regulation (Law No. 13 of 1985) can still be used for a year after the effective date of Law No. 10 of 2020 on Stamp Duty (1 January 2022) by affixing multiple stamps with a total value of minimum IDR9,000.

Ways of using Stamp Duty printed based on Law No. 13 of 1985

Picture Source: Pos Indonesia


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