Rabu, April 12, 2023

0% PNBP Tariff Introduced for City Transportation under Service Purchase Scheme

The Minister of Transportation ("Minister") has issued the Second Amendment to Regulation of the Minister No. 92 of 2021 on Amounts, Requirements and Procedures for the Imposition of Tariffs and Types of Non-Tax State Revenue (Penerimaan Negara Bukan Pajak – "PNBP") of Rp. 0.00 (Zero Rupiah) or 0% (Zero Percent), which came into force on March 29 2023 through the issuance of Regulation No. 12 of 2023 ("Second Amendment").
The Second Amendment has now redefined the imposition of the 0% tariff in line with certain considerations ("Considerations") that apply in relation to land transportation services. Said Considerations encompass the following: 1) Acts of force majeure; 2) Micro-, small- and medium-scale enterprises; 3) Government policies aimed at boosting economic growth; and 4) Activities that relate to the public and social interest. Each Consideration corresponds to different types of PNBP, which can be imposed in amounts of between 0% and 50%.
The Consideration outlined in point (4) above has been newly introduced under the Second Amendment and encompasses the following elements: city transportation tariff under the Service Purchase scheme (Skema Pembelian Layanan) for students, elderly citizens (above 60 years of age) and citizens with disabilities. Said tariff will be imposed at a rate of 0% PNBP and will be enforced until 30 June 2023.

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The Minister of Transportation ("Minister") has issued the Second Amendment to Regulation of the Minister No. 92 of 2021 on Amounts, Requirements and Procedures for the Imposition of Tariffs and Types of Non-Tax State Revenue (Penerimaan Negara Bukan Pajak – "PNBP") of Rp. 0.00 (Zero Rupiah) or 0% (Zero Percent), which came into force on March 29 2023 through the issuance of Regulation No. 12 of 2023 ("Second Amendment").
The Second Amendment has now redefined the imposition of the 0% tariff in line with certain considerations ("Considerations") that apply in relation to land transportation services. Said Considerations encompass the following: 1) Acts of force majeure; 2) Micro-, small- and medium-scale enterprises; 3) Government policies aimed at boosting economic growth; and 4) Activities that relate to the public and social interest. Each Consideration corresponds to different types of PNBP, which can be imposed in amounts of between 0% and 50%.
The Consideration outlined in point (4) above has been newly introduced under the Second Amendment and encompasses the following elements: city transportation tariff under the Service Purchase scheme (Skema Pembelian Layanan) for students, elderly citizens (above 60 years of age) and citizens with disabilities. Said tariff will be imposed at a rate of 0% PNBP and will be enforced until 30 June 2023.

......