Procedures for the Securing of PNBP Leniency in the Form of Payment Postponements and Payment in Instalments for Forestry Business Actors

As the Corona Virus Disease 2019 (“COVID 19”) pandemic has been affecting economic stability and the overall productivity of the community, including the productivity of forestry business actors, the Minister of Environment and Forestry (“Minister”) has issued Regulation No. 21 of 2021 on Leniency in the Form of Payment Postponements and Instalment Payments of Non-Tax State Revenue (Penerimaan Negara Bukan Pajak – “PNBP”) for Taxpayers of Forestry Business Actors (“Business Actors”) Affected by COVID-19 (“Regulation 21/2021”),[1] which sets out the procedures for the submission of applications to secure leniency in the form of PNBP payment postponements and the ability to pay PNBP in installments for Business Actors.