Rabu, Desember 22, 2021

Types and Tariffs of Volatile PNBP Applicable at the Ministry of Communication and Informatics: Imposition of Tariffs for Virtual-based Activities

The Minister of Finance ("Minister") has issued Regulation No. 177/PMK.02/2021 ("Regulation 177/2021") on the Types and Tariffs of Volatile Non-Tax State Revenue (Penerimaan Negara Bukan Pajak – "PNBP") Applicable at The Ministry of Communication and Informatics ("Ministry").
Volatile PNBP is to be applicable for the organizations of the following activities: 1) Trainings (i.e. basic, moderate, advance, and non-leveled training); 2) Industrial work practices for students; and 3) Competence tests (i.e. level 1 to level 7).
The tariffs for the abovementioned PNBP types are provided within the Appendix to Regulation 177/2021 if the activities are conducted in an offline manner. However, if it is conducted virtually or in combination of offline and virtually, the following rates shall apply: 1) 80% of the offline tariffs (for virtual trainings and virtual competence tests); and 2) 85% of the offline tariffs (combination-based trainings);
It is also worth noting that the abovementioned tariffs may be charged at the rate of Rp0.00 or 0% under certain conditions which will be regulated further.
Regulation 177/2021 will come into force on 7 January 2022.

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The Minister of Finance ("Minister") has issued Regulation No. 177/PMK.02/2021 ("Regulation 177/2021") on the Types and Tariffs of Volatile Non-Tax State Revenue (Penerimaan Negara Bukan Pajak – "PNBP") Applicable at The Ministry of Communication and Informatics ("Ministry").
Volatile PNBP is to be applicable for the organizations of the following activities: 1) Trainings (i.e. basic, moderate, advance, and non-leveled training); 2) Industrial work practices for students; and 3) Competence tests (i.e. level 1 to level 7).
The tariffs for the abovementioned PNBP types are provided within the Appendix to Regulation 177/2021 if the activities are conducted in an offline manner. However, if it is conducted virtually or in combination of offline and virtually, the following rates shall apply: 1) 80% of the offline tariffs (for virtual trainings and virtual competence tests); and 2) 85% of the offline tariffs (combination-based trainings);
It is also worth noting that the abovementioned tariffs may be charged at the rate of Rp0.00 or 0% under certain conditions which will be regulated further.
Regulation 177/2021 will come into force on 7 January 2022.

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