“Digital stamp duty has issued to accompany the development of digital technology, including electronic transaction which uses electronic document during the transaction process.”
On 1 October 2021, the Minister of Finance has launched Digital Stamp Duty (“e-Stamp Duty”) at the same time as the publication of Minister of Finance Regulation No. 134/PMK.03/2021 on the Payment of Stamp Duty Fee, General Characteristics and Special Features on Seal Stamp Duty, Unique Codes and Certain Descriptions of the e-Stamp Duty, Stamp Duty in Other Forms, and Determination of the Validity of the Stamp Duty, As Well As Subsequent Stamp Duty (“MR 134/2021”).
Further, the launch of e-Stamp Duty also being an implementation of Minister of Finance Regulation No. 133/PMK.03/2021 on Implementing Regulation of Government Regulation No. 86 of 2021 on Procurement, Management, and Sale of Stamp Duty (“MR 133/2021”).
E-Stamp Duty has been issued to accompany the development of digital technology, including electronic transactions which uses electronic documents during the transaction process. The party which issues electronic documents could make a payment of stamp duty’s fee (document tax) with affix the e-Stamp Duty on the electronic document through the e-Stamp Duty system.
Moreover, and based on MR 133/2021 as well as the explanation of Perum Peruri as the party that cooperates with the Ministry of Finance on the production of e-Stamp Duty, the e-Stamp Duty has its standardization to ensure the security of each e-Stamp Duty.
The standardization includes the unique code and certain information (Indonesian State Symbol Garuda Pancasila, letter Meterai Elektronik, and number and letter which indicate the Stamp Duty’s Fee).
Definition of Stamp Duty
According to MR 134/2021, Stamp Duty is defined as a label or strip in the form of a seal, electronic, or other forms that have characteristics and contain a security element issued by the Government of the Republic of Indonesia, which is used for the tax payment of the documents.
Further, Stamp Duty is divided into the following form:
a. Seal Stamp Duty
Stamp Duty which in the form of a strip that uses by sticking it on the document;
b. e-Stamp Duty
Stamp Duty which in the form of a label that uses by affixing on the document through a specific system; and
c. Stamp Duty in the Other Forms.
Stamp Duty which made with a digital stamping machine, computerization system, and printing technology.
The function of Stamp Duty in the Agreement
Based on the Law No. 10 of 2020 on Stamp Duty, Stamp Duty will be changed into:
- Document that has been made as instrument to explain a civil event (in the scope of civil law includes person, goods, consent/agreement, evidence), including the agreement which owed at the time of signing the agreement.
- Document that used as evidence in the court.
With the obligation of Stamp Duty to be charged in the agreement, the stamp duty has functioned of evidence purpose and explain the civil event (agreement of the parties) that emerged from the creation of the agreement.
Validity of the Agreement
The validity of the agreement is decided from the valid terms of an agreement stipulated in Article 1320 Indonesian Civil Code (Kitab Undang-Undang Hukum Perdata). The terms are consisting of:
- There is a commitment/agreement of the parties;
- ability of the parties to make the agreement;
- there is a certain thing; and
- there is a lawful case.
Based on the aforementioned terms, the stamp duty is not a part of the terms that determine the validity of the agreement. Therefore, and without the stamp duty, an agreement would still be valid and bind the parties.
Nevertheless, the stamp duty is still required for evidence purposes in the court as well explain the civil event which occur within the agreement, as being stipulated in Law No. 10 of 2020 on Stamp Duty. In relation to the said condition, stamp duty could be charged in the agreement with the request of subsequent sealing (permeteraian kemudian) to the post office.
E-Stamp Duty in the Digital Agreement
Purchasing and sealing of e-Stamp Duty on the digital agreement could be done through https://e-meterai.co.id/ with the following procedures:
- Account registration with choosing the user type of personal or enterprise purposes.
- Log-in to the account (verification through e-mail or OTP number)
- Choose menu “purchasing” and input the amount of E-Stamp Duty. Further, the website will display the QR code for the payment.
- Choose menu “sealing”, fill the detail forms of digital agreement (date, number, type of document), and upload the electronic document.
- Place the e-Stamp Duty on the signed part of digital agreement and fill the seal’s pin (security code).
- Download the digital agreement that being affixed with e-Stamp Duty.
Author: Kristalia Andiani Puteri
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