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Electronic Stamp Usage Rules: What You Need to Know

 

The Minister of Finance, Sri Mulyani Indrawati, has issued two regulations regarding stamp duty. The first regulation concerns the payment of stamp duty using electronic stamps, under Minister of Finance Regulation No. 134/PMK.03/2021, which has been effective since October 1, 2021. The second regulation concerns the procurement, management, and sale of stamps under Minister of Finance Regulation No. 133/PMK.03/2021, which has been effective since September 29, 2021, and is an implementation regulation of Government Regulation No. 86 of 2021 on the procurement, management, and sale of stamps.

 

In a statement released on Friday (1/10), the Director-General of Taxes, Suryo Utomo, explained the rules on electronic stamp usage. He said that the payment of stamp duty using electronic stamps is done by affixing the electronic stamp to the document that is subject to stamp duty through the electronic stamp system.

 

The electronic stamp itself has a unique code in the form of a serial number and specific information consisting of the state symbol of Garuda Pancasila, the words "ELECTRONIC STAMP," as well as numbers and words indicating the stamp duty rate.

 

The affixation of electronic stamps can be done through the e-Stamp Portal at the link https://pos.e-meterai.co.id after creating an account on the page. In the event of a failure in the electronic stamp system, payment can be made using a Tax Payment Letter (Surat Setoran Pajak or SSP). (Read: E-Stamp Launched to Provide Legal Certainty for Electronic Documents)

 

In addition to regulating the payment of stamp duty using electronic stamps, this regulation also regulates the general characteristics and special features of adhesive stamps, stamps in other forms, determination of stamp validity, as well as stamping procedures. This regulation also replaces Minister of Finance Regulation No. 4/PMK.03/2021.

 

Regarding the regulations on the procurement, management, and sale of stamps, the Republic of Indonesia Printing and Minting Corporation (Perum Peruri) carries out the printing of adhesive stamps and the production and distribution of electronic stamps through government assignments. Perum Peruri, in distributing electronic stamps, can collaborate with other parties through a transparent, accountable, and equal opportunity process. On the other hand, the distribution and sale of adhesive stamps are carried out by PT Pos Indonesia.

 

"Both regulations aim to provide convenience in paying stamp duty for electronic documents and provide legal certainty regarding the implementation of adhesive stamp printing, production and distribution of electronic stamps, as well as distribution and sale of adhesive stamps through government assignments," said Suryo.

 

Sri Mulyani added that the Covid-19 pandemic has accelerated the use of digital technology, including in transactions that no longer use paper. Within almost a year, the Directorate-General of Taxes has prepared all the technical and application readiness, in collaboration with Perum Peruri, to realize e-stamps or electronic stamps.