Tax, Customs And Excise.
Types of documents exempted from stamp duty
Government Regulation No. 3 of 2022 regarding Exemption from the Imposition of Stamp Duty
Enacted and came into force on January 12, 2022
This Regulation stipulates four types of documents that may be exempted from stamp
duty, whether on a temporary or permanent basis. The four types of documents are:
(i) documents evidencing the transfer of land and/or building rights to expedite the
social and economic recovery of a region affected by natural disaster; (ii) documents
evidencing the transfer of land and/or building rights for the purpose of noncommercial religious and/or social activities; (iii) documents to support or implement a
government program in the monetary or financial services sector; and/or (iv)
documents to implement international agreements.
TOURISM
Updated provisions on tourism business certification
Minister of Tourism and Creative Economy Regulation No. 18 of 2021 regarding
Implementation of Tourism Business Certification
Enacted on December 20, 2021 and came into force on December 24, 2021
This Regulation stipulates that the tourism business is categorized into three risk
levels, i.e., medium-low, medium-high and high risk. The risk-level categorization is
based on the Tourism Business Standards elaborated in this Regulation. Businesses
categorized as medium-high and high risk must apply for Tourism Business
Certification, which, once obtained, will remain valid as long as the business actor
carries out its activities. Certification is voluntary for business actors considered as
medium-low risk and the certification, if obtained, will be valid for three years.
Regardless of risk categorization, business actors apply for the certification online to
an independent and accredited Tourism Business Certification Agency (Lembaga
Sertifikasi Usaha Bidang Pariwisata or “LSU”). After the issuance of the Tourism
Business Certification by the eligible LSU, the holder of the certificate will be subject
to periodical supervision by the Ministry of Tourism and Creative Economy and related
government agencies.
With the issuance of this Regulation, Minister of Tourism and Creative Economy
Regulation No. 6 of 2020 regarding Tourism Business Certification is revoked and
declared invalid.
For more information, please contact:
Stephen Igor Warokka, Partner, SSEK
