Procedure for Collection of Stamp Duty in Cases of Electronic Stamp System Failures
- June 8, 2023
- Posted by: Administrator
- Category: Tax News
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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.