Initial view of a copy of MoF 78/2024.
JAKARTA, DDTCNews - The government restipulates the provisions on the implementation of stamp duty through the issuance of the Minister of Finance Regulation (MoF Reg.) No. 78/2024. This re-stipulation is, inter alia, intended to simplify the regulation related to the implementation of stamp duty.
The government previously stipulated the provisions on the implementation of stamp duty in three different minister of finance regulations, i.e., MoF Reg. 133/2021, MoF Reg. 134/2021 and MoF Reg. 151/2021. These provisions, however, are consolidated into MoF Reg. 78/2024.
“that the regulation under MoF Reg. 133/2021, MoF Reg. 134/2021 and MoF Reg. 151/2021, has not fully regulated the simplification of regulations... thereby, needs to be replaced,” reads the considering section of MoF Reg. 78/2024, quoted on Monday (4/11/2024).
Broadly speaking, MoF Reg. 78/2024 stipulates the following: stamp duty objects; the time stamp duty becomes payable; liable parties of stamp duty; procedures for the payment of stamp duty; implementation of stamp procurement; management and sales of stamps; as well as the determination of the validity of the seal.
There is also the regulation concerning post-dated stamping; collection of stamp duty; and the refund of the tax overpayment that should not otherwise be payable. In addition to simplifying the rules, MoF Reg. 78/2024 also contains a number of new provisions.
The new provisions include digital stamps. A digital stamp is a type of stamp in another new form. Stamps in other forms formerly only consisted of franked stamps, computerised stamps and impressed stamps.
Digital stamps are stamps in the form of labels used by affixture on documents using a digital stamp printer. Digital stamps are used for stamp duty collection by stamp duty collecting agents.
Similar to stamps in other forms, digital stamps may be manufactured after stamp duty collecting agents obtain a permit from the head of the Tax Office (Kantor Pelayanan Pajak/KPP in Indonesian) where stamp duty collecting agents are registered.
The permit to manufacture digital stamps is granted automatically to taxpayers that have been appointed as stamp duty collecting agents. The permit is automatically granted by the issuance of the permit to manufacture stamps in other forms.
The automatic granting of permits is different compared to the provisions on stamps in other forms in general. This is because the permit to manufacture franked stamps, computerised stamps and impressed stamps is granted based on the application for a permit and is not automatic.
Details of the new provisions on the implementation of stamp duty can be found in MoF Reg. 78/2024. This regulation has been effective since 18 October 2024. The entry of force of MoF Reg. 78/2024 simultaneously revokes MoF Reg. 133/2021, MoF Reg. 134/2021 and MoF Reg. 151/2021. (rig)
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