Procedure for Collection of Stamp Duty in Cases of Electronic Stamp System Failures

The Director General of Taxes has issued regulation No. PER-2/PJ/2023 as the amendment of PER-26/PJ/2021 concerning the procedure for collection of stamp duty in cases of Electronic Stamp System failures.

The following amendments have been made to Article 3 paragraphs (2) and (3) of PER-26/PJ/2021:

Description PER-26/PJ/2021 PER-2/PJ/2023
Definition of Failure in Electronic System The Electronic System cannot be accessed and/or respond to the process of affixing Electronic Stamps either through the portal or the integrated system. According to a notification from the Money-printing Public Corporation of the Republic of Indonesia (Perum Peruri), the Electronic Stamp System cannot be accessed, does not respond to the process of affixing Electronic Stamps, and/or Electronic Stamps cannot be attached to a certain kind of electronic document; or

The process of integration with the Electronic System requires adjustment to be able to affix Electronic Revenue Stamps.

Period of Failure Failure of the Electronic Stamp System is allowed within a maximum period of one (1) year effective from the time of designation as a stamp duty collector. Failure of the Electronic Stamp System is allowed within a maximum period of six (6) months from the time of designation as a stamp duty collector.

Furthermore, the stamp duty collector may extend the period of system integration for a maximum of three (3) months from the six-month deadline mentioned above by submitting a request to the Director General of Tax before the period ends and stating the reasons.

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