The bill on stamp duty is about to be passed, while the contents of the bill have made many policy adjustments regarding Stamp Duty compared to the previous law which has been in effect for 34 years. This was done in order to adjust the policy for imposing Stamp Duty with the economic, social, legal and information technology conditions that have developed very rapidly, while adhering to the principles of simplicity, efficiency, justice, legal certainty, and benefits.

There are several important points stipulated in the bill:

1. The first point in the adjustment as outlined in the Stamp Duty Bill is the tax equalization of documents. At present, taxation of documents is not included because law number 13 of 1985 concerning Stamp Duty only regulates taxation of documents in paper form so that regulations in the form of laws are needed to reach the rapidly growing regulation of stamp duty on electronic documents. This adjustment is expected to create equality in the imposition of non-paper documents, so as to provide a greater sense of justice for the imposition of stamp duty.
2. The second point lies in the tariff and limit on the value of documents subject to stamp duty. It is known that the existing tariff in the new bill is in the form of a single tariff, namely Rp. 10,000, and the limit on the value of the document containing the agreed amount of money is Rp. 5,000,000.00 (five million rupiah).
3. The third point on the adjustments in the bill is the improvement of the arrangements regarding the time owed and the subject in detail by type of document and the improvement of the administration of collection in order to provide legal certainty.
4. The fourth point is payment using an electronic stamp. Payment technology development is a concrete tool that must be carried out as a follow-up to the imposition of electronic documents.
5. The fifth point is the provision of exemption facilities from the imposition of certain documents required for natural disaster management activities, religious and social activities, as well as in the context of encouraging government programs and implementing international agreements.
6. The sixth point, namely regarding the existing adjustments in this bill, includes provisions regarding sanctions, both administrative sanctions for non-compliance and delays in fulfilling payment obligations, as well as criminal sanctions to minimize and prevent criminal acts in the field of taxation and criminal acts of making, distributing, selling, and using stamp duty. counterfeit or used stamp.
7. The seventh point in its application, the government really understands the condition of the Indonesian people under pressure due to the Covid-19 pandemic. For this reason, the new value adjustments will take effect on January 1, 2021 so that there is enough time to disseminate information to the wider community and prepare the means and infrastructure so that there are no obstacles in the implementation of this law.