On 7 October 2026, the Directorate General of Taxes (DJP) issued Director General of Taxes Regulation (PER) No. 15/PJ/2026 concerning the Requirements and Procedures for Appointment of Digital Stamp (Meterai Teraan Digital) Printer Providers. This regulation implements the provisions of Law No. 10 of 2020 on Stamp Duty, which mandates the transition from physical stamps to digital stamps for electronic documents. The regulation sets out technical specifications, security standards, and licensing procedures for private entities wishing to provide digital stamp printing services. It also establishes a monitoring framework to prevent misuse and ensure the integrity of digital stamps used in legal and commercial transactions.
Key Takeaways
- Licensing and Technical Standards: Providers must obtain a license from DJP and meet strict technical requirements, including encryption standards, audit trails, and integration with the DJP’s validation system.
- Mandatory Use for Certain Documents: The regulation specifies categories of electronic documents that must use digital stamps, such as contracts, notarial deeds, and court documents, with a phased implementation timeline.
- Compliance and Sanctions: Non-compliant providers face sanctions ranging from warnings to license revocation. Users of non-validated digital stamps may face legal consequences regarding document authenticity.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement