Jumat, Juli 28, 2023

Excisable Goods Business Actors to Be Issued NIKLU

The Minister of Finance ("Minister") has issued an amendment to Regulation of the Minister No. 66/PMK.04/2018 ("Regulation 66/2018") on Procedures for the Granting, Suspension and Revocation of Business Identification Numbers (Nomor Pokok Pengusaha Barang Kena Cukai - "NPPBKC") for Excisable Goods through the issuance of Regulation No. 68 of 2023 ("Amendment"), which comes into force on 1 August 2023.
Various changes to the existing framework have been introduced under the Amendment, including the introduction of Business Activity Location Identity Numbers (Nomor Identitas Lokasi Kegiatan Usaha – "NILKU"), which will be issued to excisable goods business actors as an extra form of identification in addition to the existing Taxpayer Identification Numbers (NPWP). Moreover, additional documents should also now be attached to applications to secure NPPBKC, specifically letters of readiness that set out the relevant business processes.
Various other changes have also now been introduced, specifically in relation to the application period for NPPBKC extensions (which has now been set at a minimum of two months prior to the relevant NPPBKC expiration date); a prohibition on distributors or business actors engaging in any business activities at retail locations during the NPPBKC application period; and so forth.

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The Minister of Finance ("Minister") has issued an amendment to Regulation of the Minister No. 66/PMK.04/2018 ("Regulation 66/2018") on Procedures for the Granting, Suspension and Revocation of Business Identification Numbers (Nomor Pokok Pengusaha Barang Kena Cukai - "NPPBKC") for Excisable Goods through the issuance of Regulation No. 68 of 2023 ("Amendment"), which comes into force on 1 August 2023.
Various changes to the existing framework have been introduced under the Amendment, including the introduction of Business Activity Location Identity Numbers (Nomor Identitas Lokasi Kegiatan Usaha – "NILKU"), which will be issued to excisable goods business actors as an extra form of identification in addition to the existing Taxpayer Identification Numbers (NPWP). Moreover, additional documents should also now be attached to applications to secure NPPBKC, specifically letters of readiness that set out the relevant business processes.
Various other changes have also now been introduced, specifically in relation to the application period for NPPBKC extensions (which has now been set at a minimum of two months prior to the relevant NPPBKC expiration date); a prohibition on distributors or business actors engaging in any business activities at retail locations during the NPPBKC application period; and so forth.

......