General

The levying of stamp duty continued during the Japanese occupation and Republican period much in the same manner as before the war. In general, the beneficiaries and recipients of documents were liable for transaction fees, and revenue stamps were attached to the document as payment. To accommodate this there were several types of revenue stamps depending on the nature of the transaction. The most common were documentary and wage revenues, and imprinted paper.

 



Documentary revenues

Documentary fees were applied to receipts, insurance policies, mortgages, bills of sale, rental contracts, and similar documents where the amount of the transaction exceeded f 10.00. For this there were documentary revenue stamps.


Initially pre-war documentary revenues (plakzegels) were used, but these were soon overprinted, often with the same overprints as used on the postage stamps. Later during the war new documentary revenues were printed in Malay and/or Japanese. Similarly, the Repoeblik initially overprinted occupation documentary revenues and later issued its own.

 



Wage revenues

Wage taxes were collected over wages reported on special forms. The levy was 4% on wages paid to employees, and 2% on wages earned by household servants. The forms and corresponding revenue stamps (loonzegels) were available at the post office. The base stamps consisted of two equal parts, one to be affixed to the original wage form, the other to a copy.

 



Imprinted paper

Imprinted paper was used for documents issued by a public notary; extracts of government decisions relating to appointments and salary increases; copies of birth and death certificates; marriage licenses; as well as copies of registered mortgages and land deeds. The amount of the fee depended on the size of the document. Imprinted paper was also overprinted, or newly issued during the war and the Republican period.

 



There were also many other types of revenue generating activities with their own related fees, duties, and documents. These included municipal and traffic taxes, slaughter permits, tobacco taxes, etc.

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