Kamis, Desember 7, 2023

Govt. Introduces PNBP Calculations from Concessions

The Director-General of Sea Transportation ("Director-General") recently introduced a new set of Non-Tax State Revenue (Penerimaan Negara Bukan Pajak – "PNBP") calculations from concessions applicable at the Directorate-General of Sea Transportation through the issuance of Decree No. KP-DJPL 738 of 2023 ("Decree 738/2023"), which has been in force since 24 November 2023.
The newly implemented PNBP from concessions encompasses income that is generated through various port services, including: 1) Vessels (e.g. mooring, refueling, clean water and bunker services); 2) Cargo (e.g. docking, warehousing and stacking field services; and 3) Passengers (e.g. passenger terminals and passenger entry pass services).
In addition to the above-described services, PNBP from concessions can also be deposited from collaborations between port business entities (badan usaha Pelabuhan/BUP) and third parties, which may involve the following activities: 1) Vehicle entry fees; 2) Equipment partnerships; and 3) Equipment utilization (pengusahaan).

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The Director-General of Sea Transportation ("Director-General") recently introduced a new set of Non-Tax State Revenue (Penerimaan Negara Bukan Pajak – "PNBP") calculations from concessions applicable at the Directorate-General of Sea Transportation through the issuance of Decree No. KP-DJPL 738 of 2023 ("Decree 738/2023"), which has been in force since 24 November 2023.
The newly implemented PNBP from concessions encompasses income that is generated through various port services, including: 1) Vessels (e.g. mooring, refueling, clean water and bunker services); 2) Cargo (e.g. docking, warehousing and stacking field services; and 3) Passengers (e.g. passenger terminals and passenger entry pass services).
In addition to the above-described services, PNBP from concessions can also be deposited from collaborations between port business entities (badan usaha Pelabuhan/BUP) and third parties, which may involve the following activities: 1) Vehicle entry fees; 2) Equipment partnerships; and 3) Equipment utilization (pengusahaan).

......