- The Director of Counseling, Services and Public Relations at the Directorate-General of Tax, Dwi Astuti (“Director”), has affirmed that the Minister of Finance (“Minister”) has introduced a new framework that aims to further simplify provisions on stamp duty (bea meterai) through the issuance of Regulation of the Minister No. 78 of 2024 (“Regulation 78/2024”), which has officially been in force since 1 November 2024.
- According to the Director, Regulation 78/2024 has been introduced in an effort to further improve services relating to the fulfillment of stamp-duty payment obligations. In this regard, the enforcement of Regulation 78/2024 has resulted in the repeal and replacement of the following frameworks: 1) Regulation of the Minister No. 133/PMK.03/2021; 2) Regulation of the Minister No. 134/PMK.03/2021; and 3) Regulation of the Minister No. 151/PMK.03/2021.
- The Director has also explained that Regulation 78/2024 has introduced several new aspects that specifically relate to stamp-duty provisions, including: 1) The distribution of electronic duty stamps will now directly organized by Perum Peruri (,said distribution was previously organized by official distributors); 2) The introduction of a new type of duty stamp, specifically the digital duty stamp; 3) The proceeds from duty-stamp sales may now be deposited via other administrative facilities that are equivalent to tax payment slips (Surat Setoran Pajak/SSP); and 4) The deadline for the deposit and reporting of duty stamps has now been set at the 15th day of the month following the end of the relevant tax period (previously, a deadline of the 10th day of the following month was set).
- The Director has stated that the general public will hopefully gain a holistic understanding of the new framework of Regulation 78/2024. The Director has also stated that the government is ready to further disseminate information and educate the general public regarding this new framework. Moreover, the Director has also expressed the hope that, in addition to becoming the most recent basis for the fulfilment of stamp-duty obligations, Regulation 78/2024 may also provide further legal certainty regarding the implementation of stamp-duty collection. (ANT)
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