The new Indonesian Stamp Duty Act

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On 26 October 2020, Law No. 10 of 2020 on Stamp Duty (“2020 Stamp Duty Act”) was enacted, which replaces the previous stamp duty act in order to optimize state revenue and to keep up with developments in information technology, which have led to an increase of paperless activities including electronics transactions. In this article, we will share the highlighted points in the 2020 Stamp Duty Act, which has been in effect since 1 January 2021.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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