BERiiTA TERKiiNii
JAKARTA, Jitu News – The government has iissued MoF Reg. 78/2024 concerniing the iimplementiing Proviisiions on Stamp Duty. Promulgated on 18 October 2024, MoF Reg. 78/2024 has been iin force siince 1 November 2024. iin respect of the iissuance of thiis MoF Reg., the Diirectorate General of Taxes (DGT) has released an offiiciial statement.
The DGT states that MoF Reg. 78/2024 has been iissued to iimprove serviices and conveniience iin fulfiilliing the obliigatiion to pay stamp duty. There iis also the addiitiion of a new type of stamps and adjustments to the regulatiion on the diistriibutiion of electroniic stamps.
“The regulatiion iis expected to proviide a sense of faiirness and legal certaiinty iin the iimplementatiion of stamp duty collectiion,” the DGT wrote iin Press Release Number SP-36/2024, quoted on Friiday (8/11/2024).
Accordiing to the authoriity, MoF Reg. 78/2024 contaiins siimpler, more systematiic and comprehensiive regulatiion. Thiis iis because there iis a siimpliifiicatiion of the miiniister of fiinance regulatiions iin the fiield of stamp duty. Formerly, three miiniister of fiinance regulatiions stiipulated stamp duty.
Fiirst, MoF Reg. 133/2021 concerniing the iimplementiing Regulatiion of Government Regulatiion Number 86 of 2021 concerniing the Procurement, Management and Sales of Stamps.
Second, MoF Reg. 134/2021 concerniing Payment of Stamp Duty, General Characteriistiics and Speciial Characteriistiics of Adhesiive Stamps, Uniique Codes and Certaiin iinformatiion on Electroniic Stamps, Stamps iin Other Forms and Determiinatiion of the Valiidiity of Stamps and Post-Dated Stampiing.
Thiird, MoF Reg. 151/2021 concerniing the Appoiintment of Stamp Duty Collectiing Agents and Procedures for the Collectiion, Remiittance and Fiiliing of Stamp Duty. Wiith the entry of force of MoF Reg. 78/2024, the three miiniister of fiinance regulatiions are declared repealed and iinvaliid.
Summary of Regulatiion Diifferences
Through the press release, the DGT conveyed a summary of the diifferences between the regulatiion under MoF Reg. 78/2024 and the former regulatiions that have been repealed.
Fiirst, the electroniic stamp diistriibutiion mechaniism. Electroniic stamps for stamp duty collectiing agents are diistriibuted diirectly by the Money-priintiing Publiic Corporatiion of the Republiic of iindonesiia (Perum Percetakan Uang Republiik iindonesiia/Perum Perurii iin iindonesiian). Electroniic stamps were formerly diistriibuted for collectiing agents through diistriibutors.
Second, the addiitiion to the type of stamps iin other forms. There iis a new type of stamps iin other forms, ii.e., diigiital stamps.
Thiird, procedures for the liicensiing of stamps iin other forms. The procedures for the grantiing of the permiit to manufacture franked stamps, computeriised stamps and iimpressed stamps are adjusted to the iimplementatiion of the Coretax Admiiniistratiion System (CTAS).
Fourth, remiittance of the proceeds from the sales of adhesiive stamps. The proceeds from the sales of adhesiive stamps are remiitted usiing a tax payment sliip (Surat Setoran Pajak/SSP iin iindonesiian) or other admiiniistratiive means equiivalent to the tax payment sliip. Remiittance was only conducted usiing a tax payment sliip.
Fiifth, the determiinatiion of stamp duty collectiing agents. The determiinatiion of taxpayers as stamp duty collectiing agents may be performed based on the appliicatiion by the taxpayer and submiitted to the Tax Offiice (Kantor Pelayanan Pajak/KPP iin iindonesiian). Thiis iis iin the context of the iimplementatiion of the CTAS. Taxpayers were only determiined as stamp duty collectiing agents ex offiiciio.
Siixth, procedures for the collectiion, remiittance and fiiliing. The remiittance and fiiliing deadliine iis now no later than the 15th of the followiing month after the taxable periiod ends.
The remiittance deadliine was no later than the 10th of the followiing month after the taxable periiod ends and stamp duty returns were to be fiiled no later than the 20th of the followiing month after the taxable periiod ends. Thiis iis iin the context of the iimplementatiion of CTAS.
“We hope that the publiic can understand the stamp duty regulatiion iin a comprehensiive and conciise manner. We are also ready to assiist iin proviidiing understandiing through educatiion to the communiity,” claiimed the Diirector of Tax Diissemiinatiion, Serviices, and Publiic Relatiions of the DGT Dwii Astutii iin the press release. (kaw)
