- The Draft Bill on Stamp Duty states that stamp duty of a nominal value of IDR 10,000 must be affixed to all documents which address civil-related events or which are to be used as evidence in court.
- Documents requiring stamp duty include: 1) Agreements, statement letters or similar and their copies; 2) Notarial deeds and their copies; 3) Deeds that are drawn up by land-deed officials and their copies; 4) Commercial papers under any name and in any form; 5) Commercial-paper transaction documents; 6) Auction documents; 7) Documents stating sums of money in nominal values which exceed IDR 5 million and which address the receipt of money or which contain statements on payments or calculations (either partially or in full) concerning loans; and 8) Other documents, as stipulated under official Regulations of the Government.
- The payment of outstanding stamp duty is to be completed through: 1) Stamps, including affixed stamp duty (meterai tempel), electronic stamps or other types of stamps; and 2) Tax-payment slips.
- Temporary or indefinite exemptions to the imposition of stamp duty may be granted in relation to certain types of documents as follows: 1) Documents which signify transfers of rights over land and/or buildings in order to accelerate processes relating to socio-economic recovery; 2) Documents which signify transfers of rights over land and/or buildings which are used for non-commercial regional/social purposes; 3) Documents which encourage or implement government programs; and 4) Documents which relate to the implementation of international treaties.
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