Six Types of PNBP Now Applicable at the Directorate-General of Oil and Gas

In order to implement various provisions originally set out under Regulation of the Government No. 26 of 2022 on Types of and Tariffs for Non-Tax State Revenue (Penerimaan Negara Bukan Pajak – “PNBP”) Applicable at the Ministry of Energy and Mineral Resources (“Regulation 26/2022”),[1] the Minister of Energy and Mineral Resources (“Minister”) has now issued Regulation No. 4 of 2023 on Procedures for the Imposition, Calculation and Payment and/or Deposit of PNBP at the Directorate-General of Oil and Gas (“Regulation 4/2023”),[2] which has been in force since 6 April 2023[3] and which simultaneously replaces and repeals Regulation of the Minister No. 30 of 2017 (“Regulation 30/2017”), which bore the similar title as Regulation 4/2023.[4] Instead of calculations, Regulation 30/2017 addressed the collection (pemungutan) of PNBP.[5]

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