You Must Know! Sri Mulyani's Subordinates Make Sure These 4 Documents Are Free Of Stamp Duty

Illustration. (Photo: Doc. Antara)

JAKARTA - The government has exempted four documents from the imposition of stamp duty by issuing Government Regulation Number 3 of 2022 concerning the Provision of Facilities for Exemption from the Imposition of Stamp Duty.

Director of Extension, Services and Public Relations of the Directorate General of Taxes at the Ministry of Finance Neilmaldrin Noor said this regulation aims to provide legal certainty in the implementation of stamp duty exemption.

"This government regulation is structured in such a way as to provide legal certainty so that the intended party can take advantage of the exemption from the imposition of stamp duty," said Neilmaldrin in an official statement, quoted from Antara, Thursday, January 27.

The documents that are exempt from the imposition of eaterai duties include documents that state the transfer of rights to land and/or buildings in the context of accelerating the process of handling and restoring the socio-economic conditions of an area due to natural disasters that have received an emergency status. The exemption facility is given according to the implementation period of the government's program for natural disaster management.

Then, documents stating the transfer of rights to land and/or buildings used to carry out non-commercial religious or social activities.

Furthermore, the documents that are exempt from the imposition of stamp duty are documents needed to encourage or implement government programs and/or policies of authorized institutions in the monetary or financial services sector.

These documents include, among others, documents related to securities transactions carried out in the primary market in the form of confirmation forms for securities transactions in the primary market in the form of allotment of securities with a maximum value of Rp5 million, confirmation forms for securities transactions in the primary market with a maximum value of Rp10 million, and securities transactions conducted through alternative market operators with a maximum value of IDR 5 million.

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Then, documents confirming securities transactions in the form of subscriptions and/or redemption of investment product participation units in the form of collective investment contracts with a maximum value of Rp. 10 million and documents of securities transactions conducted through crowdfunding services with a maximum value of Rp. 5 million.

Finally, the documents that are exempt from the imposition of stamp duty are in the form of documents related to the implementation of international agreements that are binding based on the provisions of the laws and regulations in the field of international agreements or based on the principle of reciprocity.

"The document in question is a document that is payable by Stamp Duty by International Organizations and Representatives of International Organizations and Representatives of Foreign Countries and Representatives of Foreign Countries which the Income Tax Law says are not tax subjects," said Neilmadrin.