Government Regulation
No. 45 of 2016 (“
Second Amendment”) has just been issued and amends Government Regulation
No. 45 of 2014 on the Types and Tariffs of Non-Tax State Revenue Applicable at the Ministry of Law and Human Rights
(“Regulation 45/2014”)[1]for the second time.
[2]
In essence, the Second Amendment is aiming to optimize state income which derives from the Non-Tax State Revenue (
Penerimaan Negara Bukan Pajak –
“PNBP”) sector, while also ensuring better opportunities and greater ease of doing business within Indonesia, specifically for micro-, small- and medium-scale enterprises (
Usaha Mikro, Kecil, Menengah –
“UMKM”).
[3]
This objective is to be implemented through the revision and/or addition of a number of PNBP tariffs for various services which are provided at the Ministry of Law and Human Rights (“
Ministry”), including tariffs for intellectual-property services, legal services, asset-bequeathing services and immigration services.
Intellectual-Property Services
Several changes have been made which relate to PNBP tariffs for intellectual-property services, specifically:
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