Name : Sausan Sania

Student ID : 008201800087

TAXATION 2 – STAMP DUTY

1. What does the meaning of stamp duty? How many years the stamp duty can be used?
Answer:
Quoting from Wikipedia, Stamp duty is a tax that is levied on single property purchases or
documents (historically, this included the majority of legal documents such as cheques, receipts,
military commissions, marriage licences and land transactions.) A physical stamp (a revenue
stamp) had to be attached to or impressed upon the document to denote that stamp duty had been
paid before the document was legally effective. Quoting from the DJP website, stamp duty is a tax
on documents owed from the time the document was signed by interested parties, or submitted to
another party if the document was only made by one party.
Obligations to fulfill Stamp Duty according to the Stamp Duty Act, expire after the past 5 years,
counted from the date the document was made, but it would be more appropriate if calculated
from the date due. For example, if 5 years have not fulfilled their obligations, they will expire.

2. What is the function of stamp duty Rp 3000? What kind of documents that using this stamp duty?
Answer:
The duty stamp duty is the tax document that is charged by the state for certain documents. The
stamp duty of 3,000 is used for documents whose values range from more than Rp. 250,000 and
less than Rp. 1,000,000. The document that using this stamp duty is :
a. The letter containing the amount of money, including: Letters mentioning receipt of money, a
letter stating the bookkeeping of money or depositing money in an account at a bank, a letter
containing notification of account balances at the bank, a letter confirming that the debt of
money in whole or in part was fully paid or be calculated.
b. Securities such as notes, promissory notes and acceptors which have a nominal price of more
than Rp250,000 (two hundred and fifty thousand rupiah) up to Rp1,000,000 (one million
rupiah).
c. Checks and crossed checks are not subject to a nominal price.
d. Securities in any name and form that have a nominal price of up to Rp1,000,000.
e. A collection of securities with names and in any form listed in a collective letter which has a
nominal price of up to Rp1,000,000.

3. What is the function of stamp duty Rp 6000? What kind of documents that using this stamp duty?
Answer:
Stamp duty Rp 6000 is used for documents with a value of more than Rp 1,000,000, such as
agreements, land deeds, notary deeds and various other types of documents. The document that
using this stamp duty is :
 a. Agreement letters and other letters (power of attorney, grant letters, and affidavits) that are
made to be used as a means of proof regarding acts, facts or circumstances that are civil
b. Notary Deed including a copy
c. Deed made by the Land Deed Making Official (PPAT) including its duplicates
d. A letter containing the amount of money (receipt of money, bookkeeping, notification of
account balance at the Bank, notification of repayment of debt) with a nominal value of more
than Rp. 1000,000.00
e. The document will be used as a means of proof before the court
f. Check, Bilyet, Giro
g. Securities in any name and form that have a nominal price of more than Rp. 1. 000,000.00
h. A collection of securities with names and in any form listed in a collective letter which has a
nominal price of more than Rp. 1,000,000.00

4. What does the meaning of sealing later (pemateraian kemudian)?

Answer:
Based on UU No. 13 of 1985 Article 1, sealing later is a method of paying stamp duty by the
postal official at the request of the document holder whose stamp duty has not been paid properly.

5. What kind of documents that must be sealed later (pemateraian kemudian)?

Answer:
Based on the (KMK No. 476/KMK.03/2002 Ps 1), the document that must be sealed later is :
a. Documents that were not originally owed by Stamp Duty but will be used as a means of proof
before the court
b. Documents for which the Customs Duty is not paid or is not properly paid
c. Documents made abroad that will be used in Indonesia

6. Explain the charge/penalty if you did not put the stamp duty at a document.
Answer:
Based on UU No. 13 of 1985 Article 8, the charge/penalty if we did not put the stamp duty at the
document is :
1) Documents as referred to in Article 2 for which the Stamp Duty is not or not fully paid as it
should be subject to an administrative fine of 200% (two hundred percent) of the Stamp Duty
which is not or is not paid.
2) The document holder for the documents referred to in paragraph (1) must be paid the stamp
duty owed along with the penalties by sealing-later.

7. There is an update about the stamp duty regulation. This regulation was proposed Indoensia’s
finance minister, Ibu Sri Mulyani, at the last year. Please explain about the change proposed and
the recent update about it.
Answer:
The changes proposed by the Minister of Finance, Sri Mulyani, amended the restrictions on stamp
duty for documents stating the receipt of money to simplify and support the activities of micro
small and medium enterprises (MSMEs/UMKM). Sri Mulyani explained that the current
provisions, in accordance with the 1985 stamp duty law, state that documents that are not subject
to stamp duty are documents receiving money with a nominal value of up to Rp 250,000.
From this provision, the Ministry of Finance proposes to simplify the regulation to only one stamp
duty limit and increase its value to Rp 5 million as a nominal limit of the document value. The
proposed amendment is that the document is not subject to stamp duty if the nominal value stated
on the document is up to Rp. 5 million. Meanwhile, the document is subject to a stamp duty of Rp.
10,000, if the nominal stated on the document is more than Rp. 5 million.
Sri Mulyani said that the bill on stamp duty was designed to emphasize the alignments to the
activities of MSMEs because the nominal limit was increased and at the same time exempted from
the duty on documents with a value of up to Rp 5 million.