In connection with the issuance of Director General of Tax Regulation No. PER.01/PJ/2021, the Director General of Tax has issued Circular Letter No. SE-01/PJ/2021 (“SE-01/2021”) in order to provide guidelines for the implementation Instruction on Affixing Proof Stamp for Settlement of the payable Stamp Duty.

A request for Affixing stamp for proof of settlement of underpaid Stamp Duty shall be made in the event that there is a difference in amount for the payment of Stamp Duty by using a Tax Payment Slip (SSP).

The request may be submitted by:

1. The customer that issues the check and/or clearing-account letter;
2. The Bank providing the check and/or Clearing-Account letter; or
3. The bearer of the check and/or clearing-account letter,

and submitted directly to the Tax Office (KPP) where it is registered or other Tax Office.

The Integrated Service Place (TPT) Officer shall provide a request form for affixing stamp for proof of payment of difference in amount of Stamp Duty, which shall be filled in by the party submitting the request. The TPT officer provides a Letter of Receipt (BPS) after the request form for affixing proof of payment stamp is accompanied by a check and/or Clearing-Account letter which will be stamped and the Tax Payment Slip (SSP) with State Revenue Transaction Number (NTPN). In the event that the request form does not fulfill the requirements, the request shall be returned to the party concerned.

The completed request form will be examined by the Tax Service Officer that is assigned by the Head of the Service Section to ensure:

• the correctness of SSP that has obtained NTPN through the confirmation of NTPN in the available information system;
• the conformity of the payment value in the SSP that has obtained NTPN with the difference in amount and the underpaid Stamp Duty that must be settled;
• the conformity of the information in the serial number of the check and/or clearing-account letter listed in the SSP with the serial number of the check and/or clearing-account letter for which the stamp of proof of settlement of difference in amount of Stamp Duty is requested; and
• the conformity of tax account code and deposit type code, namely tax account code is 411611 and deposit type code is 100.

The Service Section Executive will return the request to the party concerned if the conformity is not fulfilled. In the context of administration and supervision, the Service Section Executor shall record the stamped affixing proof stamp for settlement of the payable stamp duty that has been implemented.

The stamp for proof of payment of the Stamp Duty difference amount shall be affixed on the face of the check or clearing-account letter, in such a way that it does not cover or write over the main elements or information that have been listed in the check or clearing-account letter, especially the Magnetic Ink Character Recognition (MICR) element.

With the issuance of this Circular of the Director General, the affixing of stamps for proof of settlement of payable Stamp Duty shall refer to this Circular Letter.

This regulation became effective on 8 January 2021.