As implementation of Minister of Finance Regulation number 134/PMK.03/2021 concerning Payment of Stamp Duty, General Characteristics and Special Characteristics of Stamps, Unique Codes and Certain Information on Electronic Stamps, Stamps in Other Forms, Determinations of the Validity of Stamps and Paid Post-Dated Stamps, on 8 April 2022 the Directorate General of Taxes (“DGT”) issued Director General of Tax Circular number SE-07/PJ/2022 as the implementation regulation for post-dated duty stamps.

The purpose of this circular is to provide guidance in carrying out and to provide uniformity in the implementation of the affixing of the post-dated duty stamps on certain documents as follows:

1. Documents whose duty stamp is not properly paid or is underpaid; and/or
2. Documents used as evidence in court.

Payments of stamp duty through post-dated duty stamps can be done using:

1. Duty stamp;
2. Electronic stamp; and
3. Tax payment slips (SSP)

The circular also provides implementation instructions on validation requests, the procedure in affixing the post-dated duty stamp on the documents that are paid using post-dated duty stamps, and the procedure in affixing post-dated duty stamps on documents that is levied by the duty stamp collector but not yet stamped.

SE-07/PJ/2022 was issued on 8 April 2022 and It is expected that this will simplify the implementation of post-dated duty stamps and the requests for their validation.