Electronic Stamps: Procurement, How to Purchase, Use & Stamp Duty

Electronic Seals – Electronic Seals are officially enforced. The government
then through the Republic of Indonesia Money Printing Public Company (Peruri) then launched an electronic
stamp (e-seat) which aims to support the increasing needs of Indonesian people for electronic
transactions.

The launch of this seal is then expected to be able to transform the Indonesian economy in a much better
direction in the future.
Law 10 of 2020 regarding Stamp Duty then becomes the legal basis
regarding the imposition of stamp duty on certain electronic documents.

As for Law No. 11 of 2008 (UU ITE) in Article 5 paragraph (1) which stipulates that electronic
documents are valid evidence.

Electronic Stamp Security

The determination of stamp duty is based on technological developments which then encourage the use of
paperless electronic documents.
Therefore electronic stamps are then used for non-physical
documents or electronic documents.

“Technological developments in such a way as well as digital transaction models that are continuously used
by parties then force us to always innovate and adapt.
In order to facilitate business
transactions and make it easier for taxpayers to exercise their tax rights and obligations,” said Director
General of Taxes Suryo Utomo at an event for launching electronic stamps.

The Director General of Taxes also hopes that the existence of this electronic stamp will make it easier for the
public to reduce the stamp duty counterfeiting rate, and the most important thing is to increase domestic
revenue.

Then, how can an electronic stamp prevent counterfeiting of stamp duty which often occurs with patch stamp duty?

Electronic seals are equipped with a guaranteed security system because they are also equipped with X.509 SHA 512
digital signature technology and three additional security features, namely:

  • OVERT: 70% of electronic seal design is a unique barcode on each seal.
  • COVERT: The Peruri seal can only be read using a scanner or a special application from Peruri as well as a
    signature panel that can be viewed with an Adobe Acrobat Reader PDF.
  • Forensic evidence was carried out by Peruri.

The Ministry of Finance also revealed that the Directorate General of Taxes (DGT) had prepared both the technical
side and the application side and worked closely with Peruri to then implement electronic stamps.

Payment and Procurement of Electronic Seals

The Minister of Finance issued two regulations related to stamp duty. First of all, the rules
for payment of stamp duty using electronic stamps.

Second, there are implementation rules for Government Regulation Number 86 of 2021 concerning the
management, procurement and sale of stamp duty.
This electronic stamp payment can then be made
by affixing an electronic stamp on a document that is payable to stamp duty through an electronic stamp duty
system.

To affix electronic stamps, you can then do it through the e-Settings portal at the link
https://pos.e-meterai.co.id by creating an account on that page.

If there is a failure in the electronic stamp duty system, a payment can also be made using a Tax Payment
Slip (SSP).
Meanwhile, the procurement of e-seam stamps will then be carried out by Peruri
starting from printing the stamps, to making the distribution of electronic stamps through assignments from
the government.

In distributing electronic stamps, Peruri can then cooperate with other parties through a process that is
transparent, accountable, and provides equal opportunities.
Meanwhile for the sticky stamps
distributed by PT Pos Indonesia.
This is regulated later in Government Regulation Number 86 of
2021.

Both of these regulations have the same objective of providing convenience when making stamp duty payments
payable on documents in electronic form as well as providing legal certainty regarding the implementation of
stamp duty printing, distribution and sale of stamp duty through the assignment and manufacture and distribution
of electronic stamps.

To find out more about the provisions for paying stamp duty with electronic stamps, you can see Minister of
Finance Regulation Number 134/PMK.03/2021 which has been in force since October 1, 2021.

Meanwhile, regulations for the procurement, sale and management of stamp duty can be seen in Minister of Finance
Regulation Number 133/PMK.03/2021 which took effect on September 29, 2021.

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How to Purchase and Steps to Use
Electronic Stamps

Of course, the way to buy electronic stamps and how to use them will be different from stamp duty
documents.
Referring to Government Regulation Number 86 of 2021, electronic stamps can be used
by affixing them to documents through a certain system.

How to buy your own e-sealing is very easy, just by opening the pos.e-meterai.co.id page, then clicking on the
“BUY E-STEEEE” menu. Log in by entering your email and password.

If this is your first time entering this site, click “Register here” and select the type of account owner,
then proceed with uploading your KTP and filling in your personal data.
Upload the document,
enter the OTP code sent via SMS for the validation process.

After validation is done, you can buy e-stamps as needed. How to buy electronic stamps can also be done by
visiting the branch offices of BUMN Banks and private banks.
This stamp duty was also
distributed by PT Telkom Indonesia (Persero) Tbk.

Meanwhile, for its use, after you log in to your account, select the Purchase and Additions menu.
Select the Attachment stage and then enter detailed document information such as date, document
number, and document type.

Upload the document in PDF format and position the stamp in accordance with the applicable provisions, then click
‘Apply stamp’, then select ‘Yes’, then a menu will appear, enter your PIN and fill in the PIN that has been
registered.

After the affixing process is complete, you can immediately download the PDF file of the document that has
been affixed with electronic stamps and send it to the email that has been registered.
Process
complete.

Which Comes First, Apply
Electronic Seals or Digital Signatures?

In the current era of technological development, almost everything can then be done digitally, starting from
personal activities to activities involving various business interests.

In order to adapt to these technological developments, Peruri, as a BUMN, has received a mandate from the
government to print Rupiah money, digital security services and state-owned security documents and then provide
the best service for the Indonesian people, one of which is the launch of electronic seals (e-seals).

Serves as a tax on electronic documents which will then be used to make an electronic document usable as
legal evidence in court.
However, the use of e-sealed stamps is still different from sticky
stamps.

If the physical document the signature must touch the top of the stamp duty, then on the electronic seal it is
not recommended to overlap, this is because the electronic seal is in the form of a QR Code so if it is stacked
with your signature there will be a risk of the QR Code as an unreadable validation medium and not running
optimally.

Thus, the recommended use of e-seal and digital signature should be positioned side by side or not overlapping.

Meanwhile, for the time of affixing electronic stamps, you can refer to regulations, namely Law no.
10 of 2020 Articles 3-9, especially in terms of when each type of document is payable.

However, if it is also necessary to affix a digital stamp to the document, then this affixing process must be
done at the end because it functions as a sealer for a document.

Also Get to Know Stamp Duty

Stamp Duty is a tax on documents. To find out the details of the latest form of stamp duty
itself is useful in avoiding fake stamp duty, there are several types of stamp duty that you need to know.
Following are the types of Seals based on their form and use.

1. Stamp Seal

Stamp Seal is a stamp duty in the form of a strip which is then used by attaching it to a document.

2. Electronic Seals

While Electronic Stamps are seals in the form of labels that are used by affixing them to a document through a
certain system.

3. Seals in Other Forms

Seals in Other Forms are seals made using a stamping machine. Digital stamps with computerized
systems and printing technology.
While Stamps in Other Forms then consist of 3 types.

  • Stamped Stamp is a seal in the form of a label which is used by affixing it to a document using a stamped
    machine or Digital Stamp.
  • Computerized Stamp Duty is stamp duty in the form of a label which is used by affixing it to documents
    through a computerized system.
  • A printing stamp is a stamp duty in the form of a label which is used by affixing it to a document using
    printing technology.

Differences in the Use of Electronic
Stamps in Payments

Stamp Duty In its use, both on Post Stamps, Electronic Stamps or Stamps in Other Forms which vary according to
their characteristics.

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Following are the differences in the use of stamp duty for payment of stamp duty payable on documents according
to the type.

1. Stamp Seal

Affixing this Stamp Seal will be affixed in its entirety and will not be damaged at the place where the Signature
will be affixed.

Then the signature will be affixed partly on paper and partly on stamp duty which is usually accompanied by the
date, month and year the signing was carried out.

2. Electronic Seal (e-Seal)

Using Electronic Stamps is carried out by first affixing Electronic Stamps to documents that are payable for
Stamp Duty through an electronic stamp system.

The application of this electronic stamp itself is carried out via the pos.e-seal page where you made the
purchase and registered an account before.

3. Seals in Other Forms

Meanwhile, the payment of stamp duty using other forms of stamp duty is carried out by the stamp maker by
previously affixing a stamp duty in other forms on the outstanding document.
This document will
usually also affix a Stamp Seal and a Computerized Stamp, and you are required to make a Deposit.

Books Related to Electronic Seals

1. Indonesian Money History & Development

Indonesian Money: History and Its Development tells the story of the development of paper and metal money that
was used by the people of the Archipelago in the past century until it became Indonesia today.

Chronologically, it is told how the name Rupiah was first used until it became the official name of the
Indonesian currency which was first designated as legal tender on October 30, 1946. Several interesting stories
about money from pre-Indonesian times, the ORI period, to the present are told in detail. light and concise in
this book.

2. Power of Money

This book presents an interesting analysis of the practice of buying and selling votes in Indonesia.
By using a variety of amazing methods and data, Muhtadi describes the mechanisms, patterns and
electoral effects of money politics in a clear and impressive way.

This book is required reading for anyone interested in Indonesian politics, especially for the campaign team to
win the Pilkada which will be held in December 2020.

3. Tax Management: Smart
Strategies for Planning and Managing Taxes

Through this book, you can plan your taxes smartly and manage your cash flow wisely. So,
planning your business budget can be more focused and accurate.

Let’s manage your business and business tax planning by carefully examining the material in this book, which
consists of understanding tax basics, tax planning strategies, avoiding tax sanctions, tax saving strategies
through choosing a form of business, income tax (PPh), PPh tax planning Article 22, Article 23/26, Final Income
Tax, and VAT tax planning.

Hopefully this book can provide benefits and add to the knowledge of taxation for academics, tax consultants,
business practitioners, SMEs, founders of startup companies, as well as ASNs who study taxation.

4. Complete Guide to International Taxes
Revised Edition

Knowledge of international taxation is urgently needed by executives and business people who partner with
multinational companies and work in the industrial, trade, logistics and transportation sectors in international
network chains.

By understanding international taxation as a whole, they can plan taxes and make the right business decisions
amidst the rise of foreign investors investing in Indonesia.

Unfortunately, literature that comprehensively examines this topic is scarce. In the midst of
this scarcity, the Complete Guide to International Taxes appears as an answer.

This book discusses, among others: Tax Subjects and Objects in International Taxation and Fiscal Domicile,
Taxation Jurisdiction, Essence, Model, and Agreement Structure for Avoiding Double Taxation, Methods for
Avoiding Double Taxation, Special Relations and Transfer Pricing, Foreign Tax Credits, Controlled Foreign
Corporation and Special Purpose Companies.

This book, written by experienced tax practitioners and academics, is not only useful for business people, tax
managers, consultants, but can also be used as a reference by diploma, undergraduate and postgraduate students
majoring in Taxation, Tax Accounting, and the Specialization of Tax Administration and Policy. and as tax
training material for Brevet C.

5. Indonesian Taxation: Revised
Edition Mechanism & Calculation

Tax collection aims to realize development through community participation. The Indonesian tax
system which adheres to a self-assessment system aims to increase public awareness to fulfill their tax
obligations, because in this system the state gives trust to the public to calculate, deposit and report
their taxes.
Therefore it is necessary to have a good understanding of tax mechanisms and tax
calculations.

Indonesian taxation book: This mechanism and calculation describes the process and method of calculating the
types of central taxes which are divided into 5 main sections, covering the basics of taxation, general
provisions and procedures for taxation, general income tax (general income tax 21, 22, 23 , 24, and 25,
Permanent establishment and income tax article 26, Income tax on certain objects), Value added tax (VAT), and
sales tax on luxury goods (PPnBM), Stamp duty.