INKRAH Law · UU Bea Meterai · Undang-Undang No. 10 Tahun 2020

Article 2 — Object of Stamp Duty

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Bahasa Indonesia

(1) Bea Meterai dikenai atas: a. Dokumen yang dibuat sebagai alat untuk menerangkan mengenai suatu kejadian yang bersifat perdata; dan b. Dokumen yang digunakan sebagai alat bukti di pengadilan.

English (British)

(1) Stamp duty is imposed on: a. documents made as a means of stating an event of a civil nature; and b. documents used as evidence in court.