Kamis, Oktober 5, 2023

Govt. Introduces 11 Types of PNBP Applicable Across All PNBP-Management Institutions

In a bid to ensure that Non-Tax State Revenue (Penerimaan Negara Bukan Pajak – "PNBP") is optimized and in line with current requirements, the government has set various PNBP types and tariffs that are applicable across all PNBP management institutions ("Institutions") through the issuance of Regulation of the Government No. 47 of 2023 ("Regulation 47/2023"), which has been in force since 26 September 2023. Previously, matters relating to the above-mentioned PNBP were specifically addressed under Regulation of the Government No. 22 of 1997, as amended by Regulation of the Government No. 52 of 1998 (collectively referred to as "Regulation 22/1997"), which has now been repealed and replaced.
At its core, Regulation 47/2023 sets out a total of 11 types of PNBP that are applicable across all Institutions, including: 1) Rental of state landed houses; 2) Rental of flat units; 3) Organization of the national healthcare security; 4) Interests/services relating to current accounts/ratios for the management of relevant governmental ministry/agency accounts (i.e. those managed via non-treasury notional pooling mechanisms); and 5) Deposits of debt remainders that are not derived from treasury/indemnity lawsuits filed against state officials or parties that have been discharged.
It should be noted that the applicable tariffs for the PNBP outlined in points (1) and (2) above may be set at Rp. 0 or at a 0% rate under certain conditions, which will be further determined by relevant governmental ministries/agencies, as approved by the relevant ministers.

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*Syarat dan ketentuan berlaku

In a bid to ensure that Non-Tax State Revenue (Penerimaan Negara Bukan Pajak – "PNBP") is optimized and in line with current requirements, the government has set various PNBP types and tariffs that are applicable across all PNBP management institutions ("Institutions") through the issuance of Regulation of the Government No. 47 of 2023 ("Regulation 47/2023"), which has been in force since 26 September 2023. Previously, matters relating to the above-mentioned PNBP were specifically addressed under Regulation of the Government No. 22 of 1997, as amended by Regulation of the Government No. 52 of 1998 (collectively referred to as "Regulation 22/1997"), which has now been repealed and replaced.
At its core, Regulation 47/2023 sets out a total of 11 types of PNBP that are applicable across all Institutions, including: 1) Rental of state landed houses; 2) Rental of flat units; 3) Organization of the national healthcare security; 4) Interests/services relating to current accounts/ratios for the management of relevant governmental ministry/agency accounts (i.e. those managed via non-treasury notional pooling mechanisms); and 5) Deposits of debt remainders that are not derived from treasury/indemnity lawsuits filed against state officials or parties that have been discharged.
It should be noted that the applicable tariffs for the PNBP outlined in points (1) and (2) above may be set at Rp. 0 or at a 0% rate under certain conditions, which will be further determined by relevant governmental ministries/agencies, as approved by the relevant ministers.

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