On October 26, the Stamp Duty Act was passed to improve Act Number 13 of 1985. With the existence of Act Number 10 of 2020, the government expects to make Stamp Duty regulations in accordance with legal developments, community needs, and governance needs. 

Stated in Article 32, this regulation will take effect from January 1, 2021. This Stamp Duty is also mentioned as a tax on documents. This seal is also widely used to pay taxes on documents. The principles implemented for the regulation of Stamp Duty are simplicity, efficiency, justice, legal certainty, and expediency. Many of these are mentioned in Article 2, which among other things emphasizes that the purpose of the Stamp Duty is to independently finance national development towards a prosperous Indonesian society.

Stamp Duty is imposed on two types of documents, namely documents that are made as a means of explaining an incident of a civil nature and documents that are used as evidence in court. In article 3 paragraph 2, among other things, it is stated that a civil document is a letter of agreement, statement letter, or other similar letter, along with their duplicates. There are also notarial deeds, futures transaction documents and auction documents. One of the documents that is often used by the public is a document that states an amount of money with a nominal value of more than IDR5,000,000 (five million rupiah). Also other documents that are stipulated by Government Regulation.

In practice, Stamp Duty is imposed once for each document mentioned in Article 3 above. The rates imposed in Stamp Duty is IDR10,000 (ten thousand rupiah). The nominal value of the document and the value of Stamp Duty can be decreased or increased according to national economic conditions and the level of community income. Civil documents mentioned in Article 3 may also be subject to Stamp Duty at different fixed rates in the context of implementing government programs and supporting the implementation of monetary and/or financial sector policies. If there is a change in the limit amount on the nominal value of Documents subject to Stamp Duty, it will be stipulated by a Government Regulation after consulting the Indonesian Parliament.

There are also several documents that are not subject to stamp duty, including documents related to the traffic of goods. It is stated in Article 7 that this document is a document for storing goods, a bill of deposit, a letter for transporting passengers and goods, proof of delivery and receipt of goods, a letter of delivery of goods for sale at the expense of sender and other equivalent letters. There are also all forms of diplomas, payroll receipts, and receipts of state money from the state treasury, receipts for all types of taxes and for other equivalent receipts. 

In practice, Stamp Duty is payable under several conditions and is mentioned in Article 8. The first condition is that the document is signed with the agreement letter along with the conclusions, notarial deed, and notary. The second condition is that documents have been made for securities and also futures contract transaction documents. Third, documents are submitted to the party for whom they were made, documents are submitted to the court, as well as documents stating the amount of money. However, the minister can determine another time when the Stamp Duty is due.

Article 13 mentions the types of seals that exist, including post-stamp, electronic seal, and other forms of seals. The stamp has a special characteristic, namely it has a picture of  Garuda Pancasila emblem and a number indicating a nominal value. Meanwhile, electronic seals are said to have a unique code and certain information. This provision is regulated in a Ministerial Regulation.

With the presence of electronic stamp duty, it also makes it easier for the government to monitor tax objects in digital documents that are increasing in this pandemic era. With intensive socialization, it can increase public knowledge about the changes that are being brought by the government. Innovations must also be carried out so that access to stamp duty can be used by all parties conducting other financial transactions.