STAMP DUTY

What kind of document is subject to stamp duty?

The documentation subject to stamp duty is describe as follows:

1.	Agreement or other letters which is made for the purposes of documentation of the fact, action, or civil nature;
2.	notarial deeds including their copies;
3.	the official land registry (PPAT deeds) including the copies;
4.	a letter describe the money more than Rp. 1,000,000 (one million rupiah) which stipulates the following:
	-	the evidence of receiving money;
	-	the statement of account in a bank;
5.	financial instruments such as money order, promissory note, IOU, and check with a nominal value exceeding Rp. 1,000,000 (one million rupiah);

When does the stamp duty due?

1.	the due date for document made by one party is the time when the document is delivered;
2.	the due date for document made by more than one party, is the time when the document is complete;
3.	the due date for document drawn up overseas is time when the document is used in Indonesia.

How do I pay my stamp duty?

1.	use of stamp;
2.	use of stamped paper;
3.	use of stamping machine;
4.	further stamp;

How much is the tariff of stamp duty?

1.	For the document with the nominal amount not exceeding Rp. 250,000 is not subject to stamp duty.
2.	For check, bank notes, stock with the nominal value not more than Rp. 1,000,000 and the document with the nominal value more than Rp. 250,000 but not exceeding Rp. 1,000,000, the tariff is Rp. 3,000.
3.	For stock with the nominal value more than Rp. 1,000,000 and the document with the nominal value exceeding Rp. 1,000,000, the tariff is Rp. 6,000.