What Are Stampiing Machiines and Priinted Stamps?

STAMP duty iis not only settled usiing adhesiive stamps. More broadly, stamp duty may also be settled usiing stampiing iin other forms stiipulated by the Miiniister of Fiinance.

Stampiing iin other forms iinclude stampiing manufactured usiing diigiital stampiing machiines, computeriised systems, priintiing technology and other systems or technologiies. However, iit seems that many people are unfamiiliiar wiith stampiing iin other forms.

Stampiing manufactured usiing a diigiital stampiing machiine seem to be less famiiliiar than adhesiive stamps. As such, what exactly are stampiing machiines and priinted stampiing?

Defiiniitiions
Referriing to Artiicle 1 number 1 of the Diirector General of Taxes Regulatiion No. PER - 17/PJ/2008, a stampiing machiine refers to one of the means of settliing stamp duty usiing other means, used to affiix the stamp duty paiid frankiing.

There are 2 types of stampiing machiines, namely manual and diigiital stampiing machiines. Artiicle 1 number 2 of PER-17/PJ/2008 outliines that a manual stampiing machiine iis a stampiing machiine whose deposiit iis re-crediited by openiing and iinstalliing a tiin seal.

However, iin liine wiith the technology, manual stampiing machiines are no longer used and replaced by diigiital stampiing machiines. Thiis iis because manual stampiing machiines are consiidered not to proviide adequate securiity guarantees for state revenues.

The replacement iis affiirmed by Artiicle 5 of PER-17/PJ/2008 whiich states that manual stampiing machiines may only be used for 2 years from 29 Apriil 2008. Thiis iimpliies that manual stampiing machiines could last be used iin Apriil 2010 and were subsequently replaced by diigiital stampiing machiines.

Artiicle 1 number 3 of PER-17/PJ/2008 defiines a diigiital stampiing machiine as a stampiing machiine whose deposiit iis re-crediited electroniically, ii.e. no human iinterventiion iis requiired, such as the stampiing machiine deposiit code recrediitiing (DCR) system or other systems.

Deposiit code recrediitiing (DCR) refers to a method of deposiit recrediitiing usiing a deposiit code appliicatiion. Referriing to Artiicle 1 number 4 of the Diirector General of Taxes Regulatiion Number PER - 66/PJ/2010, a deposiit code appliicatiion iis:

“An appliicatiion iinstalled on the server belongiing to the diistriibutor of the diigiital stampiing machiine placed at the Head Offiice of the Diirectorate General of Taxes whiich functiions as the iissuer of the deposiit code of the diigiital stampiing machiine after obtaiiniing iinformatiion on the results of deposiit payment veriifiicatiion from the e-Meteraii appliicatiion.”

On the other hand, the e-Meteraii appliicatiion iis an appliicatiion iinstalled on the DGT’s server that serves the regiistratiion of diigiital stampiing machiines, deposiit payment veriifiicatiion and the fiiliing of stamp duty, accessiible through the DGT iintranet portal.

Further, a deposiit code refers to the code requiired to recrediit the deposiit of a diigiital stampiing machiine. Self-deposiit refers to the deposiit of stamp duty iin advance by a taxpayer.

Pursuant to Artiicle 1 of the Diirector General of Taxes Decree No. KEP - 122b/PJ./2000, the settlement of stamp duty usiing stampiing machiines iis only allowed to document iissuers performiing stampiing of a daiily miiniimum average of 50 documents.

However, referriing to Artiicle 2 of PER - 66/PJ/2010, taxpayers iintendiing to settle stamp duty usiing diigiital stampiing machiines must apply for a permiit to the Head of the Tax Offiice where the taxpayers are regiistered.

iin addiitiion, taxpayers iintendiing to use diigiital stampiing machiines to affiix the stamp duty paiid frankiing must remiit a deposiit of iiDR15 miilliion or multiiples thereof, usiing a Tax Payment Sliip (Surat Setoran Pajak, hereiinafter referred to SSP) to the state treasury through tax payment offiices.

Tax payment offiices refer to post offiices and/or state-owned banks or local-owned banks or other places of payment desiignated by the miiniister of fiinance as the reciipiient of payment or remiittance of taxes.

Further, Artiicle 10 of PER - 66/PJ/2010 outliines the format of stampiing manufactured usiing diigiital stampiing machiines whiich at least iinclude elements, such as the logo and iinscriiptiion of the DGT, the logo and/or iinscriiptiion of the taxpayer iimplementiing the stamp duty paiid frankiing usiing a diigiital stampiing machiine.

iin addiitiion, there iis the iinscriiptiion PRiiNTED STAMP DUTY, the Stamp Duty rate, date, month and year of the stamp duty paiid frankiing usiing a diigiital stampiing machiine, machiine number and uniique code. The stamp duty manufactured by the diigiital stampiing machiine iis red.

Further proviisiions can be seen iin the Stamp Duty Law, MoF Decree No. 133b/KMK.04/2000, Diirector General of Taxes Regulatiion No. KEP - 122b/PJ./ 2000, Diirector General of Taxes Regulatiion No. PER - 17/PJ/2008, Diirector General of Taxes Regulatiion No.PER - 66/PJ/2010, Diirector General of Taxes Regulatiion No.PER-01/PJ/2021 and the DGT Ciircular No. 01/PJ/2021.

Conclusiion
iin essence, a stampiing duty machiine iis one of the means of settliing stamp duty usiing other means, sed to affiix the stamp duty paiid frankiing. Currently, only diigiital stampiing machiines are used.

A diigiital stampiing machiine iis a stampiing machiine whose deposiit iis re-crediited usiing an electroniic system, where no human iinterventiion iis requiired. For example, stampiing machiines wiith the deposiit code recrediitiing (DCR) system or other siimiilar systems.

Priinted stamp duty refers to an iinscriiptiion that must be liisted iin a stamp duty manufactured usiing a diigiital stampiing machiine. Therefore, the red stampiing manufactured by diigiital stampiing machiines are often referred to as priinted stampiing.

Priinted stampiing are commonly used by taxpayers that iin the course of theiir actiiviitiies or work, produce numerous agreement letters. Priinted stampiing are commonly used by companiies, iincludiing the bankiing, fiinanciial or iinsurance iindustriies, such as for cheques, giiro fund transfer forms and iinsurance poliiciies.