- In light of the fact that the collection of Non-Tax Charges (Penerimaan Negara Bukan Pajak – "PNBP") in relation to the utilization of natural fisheries resources, particularly post-production fisheries products ("Products"), as addressed under Regulation of the Minister of Maritime Affairs and Fisheries ("Minister") No. 38 of 2021 ("Regulation 38/2021") has been experiencing difficulties, the Minister has decided to adjust the framework for said PNPB collection through the issuance of Regulation No. 2 of 2023 ("Regulation 2/2023"), which has been in force since 3 January 2023 and which revokes Regulation 38/2021.
- While the classification of applicable PNBP remains the same (i.e. Types of PNBP that are levied in relation to fisheries businesses and their Products), Regulation 2/2023 now states that the latter category will be subject to the imposition of tariffs based on post-production or contract system collection. Previously, Regulation 38/2021 also addressed the imposition of pre-production tariffs (e.g. tariffs that were imposed upon capture fisheries actors [“Actors”] who submitted applications for new or extensions for fisheries business licenses ["Licenses"]), which no longer feature under the new framework of Regulation 2/2023.
- In terms of post-production Products, PNBP will be imposed upon Actors for each landing of fish in line with the following provisions: 1) Licenses have already been issued; and 2) Fish production values have already been determined during the relevant landing. Previously, Regulation 38/2021 also required all capture/transportation vessels to remain in the relevant ports during the imposition of PNPB, however, this provision does not feature under Regulation 2/2023.
- In terms of the amounts of PNBP that can be imposed in relation to post-production Products, Regulation 2/2023 mandates that the relevant Actors should independently calculate or complete self-assessments of said amounts through an application provided by the Ministry of Marine Affairs and Fisheries, while the Actors in question should subsequently settle the relevant PNBP within seven calendar days of a receipt of vessel arrival being issued (at fisheries ports) or activities being approved (at general ports). Previously, Regulation 38/2021 determined that the above-mentioned PNBP amounts should be calculated by the heads of relevant fisheries ports while the self-assessment calculation mechanism did not feature.
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