KH friends must be familiar with the use of stamps in a document. Stamps do have a function as a validation tool for important documents including agreements. However, the function of the stamp is not only that. A document that has a stamp affixed means that the document is subject to tax duty by the government. So, what are the actual functions of the stamp? How are the provisions in the agreement document? Instead of getting curious, let’s just look at the following article!
What is a stamp?
Despite the important role of a stamp, there may not be many people who can define the word stamp. Most people only understand the physical appearance of the stamp. In this case, the stamp is a proof of payment of a tax to the state for making certain documents or files. The existence of a stamp on a document is not only limited to being affixed, but also signed to increase legal force. The use of the stamp itself has also been officially regulated in Law (UU) No. 13 of 1985 that the stamp is used as a tax on a civil document such as a copy of a notarial deed to a document filed in court. However, the use of a stamp has now expanded to strengthen the validity of the information written in it. In fact, the Indonesian government a few months back has issued an e-stamp to be used on electronic documents. The use of e-stamps means that electronic documents are also taxed by the government based on Law No. 10 of 2020.
Types and Forms of Stamps
Did you know that as of January 1, 2021, the government has abolished the 3000 and 6000 stamps and replaced them with a single rate of 10000? Yep, now there is only one type of official stamp, which costs 10000 only. As for the form, there are three forms of stamps that need to be known, namely:
Postage Stamp
As the name suggests, a sticky stamp is one that is used by attaching it to a document. Precisely in the position where the signature is affixed to the document. Sticky stamps are printed by the General Printing Company of the Republic of Indonesia, aka Perum Peruri. Then, the distribution and sales are carried out by PT Pos Indonesia. So, sticky stamps purchased at Pos Indonesia are definitely 100 percent genuine. However, if your KH Friend buys outside Pos Indonesia, make sure the stamp has these three things:
- Images and symbols of Garuda Indonesia
- “Postage Stamp”
- Nominal number
Also, make sure that the stamp is new or has never been used for other documents!
Electronic Stamp
The second form of stamp is the electronic stamp or e-Materai. Its use is by affixing it to a document through a certain system, such as an application, website, and so on. In other words, this electronic stamp has no physical form and is completely digital. But KH Pals don’t need to worry, because this e-Materai is also recognized as legally valid. Provided that the electronic stamp has a unique code according to Perum Peruri.
Other Form of Stamp
Finally, there are stamps in other forms. This refers to stamps made with digital stamp machine systems, computerized systems, printing technology, and other systems or technologies.
Documents that Use Stamps
Quoting from Law No. 10 of 2020, stamps, especially the 10000 rate, are imposed on the following documents:
- Agreement letter, certificate letter, statement letter, or other similar letter and its copies
- Notarial deeds and their grosses, copies and excerpts
- Deed of the land deed official and its copy and citation
- Securities transaction documents, including futures contract documents by name and in any form
- Auction documents in the form of excerpts of minutes of auction, minutes of auction, copies of minutes of auction, and grosse minutes of auction.
- Documents stating the amount of money with a nominal value of more than Rp5 million that: Mentioning the receipt of money; or Contains an acknowledgment that the debt has been fully or partially repaid or taken into account.
- Other documents stipulated by Government Regulation
The function of stamp in agreement document
As already explained, an agreement letter is one of the document objects that require the use of a stamp. The stamp is needed when the document is affixed with a signature for the agreement letter and its copies. Broadly speaking, the function of the stamp in the agreement document is as follows:
Tax Collection on Agreement Documents
Based on Article 3 No. 10 of 2020, the main function of stamp duty is the collection of tax on a document that according to the law is the object of stamp duty, in this case an agreement letter. Stamps are also one of the ways the government collects funds from the public, where the current stamp tariff is 10000.
Requirements for Evidence in Court
In the absence of a stamp, the document cannot be used as evidence in court. Therefore, the function of the stamp is important to make an agreement document can be used as evidence in court. And when going to use a document without a stamp as evidence in court, KH Friend still has to affix a stamp on the document. This is called the term sealing which is then carried out on documents that will be used as evidence in court.
Stamp is not a determinant of the validity of an agreement
One of the objects of stamp duty is an agreement made to serve as evidence and legal basis for the rights and obligations of the parties. Based on Article 1320 of the Civil Code, there are four conditions for the validity of an agreement, which consist of an agreement, the competence of the parties, a certain thing or the object of the agreement, and a lawful cause. Therefore, if an agreement has used a stamp duty but does not fulfill these four conditions, the agreement is not valid in the eyes of the law. Because the determination of the validity of an agreement is not determined by the presence or absence of a stamp, but depends on the fulfillment of the valid conditions of the agreement according to the Civil Code.
READ ALSO: Important things to know about Waarmerking!
However, if KH Friend wants to use the agreement as evidence in court, then KH Friend needs to seal it later so that the agreement can be used as evidence in court.
KH Contact
To make it easier to make a legal agreement letter and can be used as strong evidence, KH Friend can utilize Kontrak Hukum as one of the solutions for making contracts or agreements that suit your needs. We provide the most complete, affordable, and fastest agreement making services in just 24 hours! The agreement services that we provide include:
- Employment Agreement
- Cooperation Agreement
- Technology Agreement
- Investment Agreement
- Distribution Agreement
- Event Agreement
- Lease Agreement
Let’s make a legally valid agreement letter by visiting the KH Services – Contracts and Agreements page. Not only that, Kontrak Hukum also provides a free consultation session for KH friends who want to ask all your legal and business problems. So, what are you waiting for? Contact us at Ask KH or via Direct Message (DM) to Instagram @kontrakhukum.
