Kamis, November 22, 2018

Five PNBP Law Issues Highlighted

The Vice Minister of Finance, Mardiasmo, recently made a statement addressing five essential provisions which are set out under Law No. 9 of 2018 on Non-Tax State Revenue (“PNBP Law”), specifically: 1) Classification of Non-Tax State Revenue (Penerimaan Negara Bukan Pajak – “PNBP”) objects into the following six categories: a) Utilization of natural resources, b) Services, c) Separate management of state assets, d) Management of state-owned properties, e) Fund management, and f) Other state rights; 2) Zero PNBP tariff which can be enjoyed under certain conditions (e.g., by underprivileged communities; students; and micro-, small- and medium-scale enterprises (“UMKM”), etc.); 3) Governance of PNBP through the verification and management of receivables, as well as through the utilization of technology for services; 4) Supervision of PNBP which involves internal supervisors provided by the government; and 5) Leniencies relating to the payment of PNBP (e.g., postponements, installments, deductions and exemptions).
For more on this story, see: “Begini Pokok-Pokok Aturan Baru UU PNBP”.

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The Vice Minister of Finance, Mardiasmo, recently made a statement addressing five essential provisions which are set out under Law No. 9 of 2018 on Non-Tax State Revenue (“PNBP Law”), specifically: 1) Classification of Non-Tax State Revenue (Penerimaan Negara Bukan Pajak – “PNBP”) objects into the following six categories: a) Utilization of natural resources, b) Services, c) Separate management of state assets, d) Management of state-owned properties, e) Fund management, and f) Other state rights; 2) Zero PNBP tariff which can be enjoyed under certain conditions (e.g., by underprivileged communities; students; and micro-, small- and medium-scale enterprises (“UMKM”), etc.); 3) Governance of PNBP through the verification and management of receivables, as well as through the utilization of technology for services; 4) Supervision of PNBP which involves internal supervisors provided by the government; and 5) Leniencies relating to the payment of PNBP (e.g., postponements, installments, deductions and exemptions).
For more on this story, see: “Begini Pokok-Pokok Aturan Baru UU PNBP”.

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