Rabu, Agustus 21, 2024

Government Set to Introduce Updated PNBP Types and Tariffs Applicable at the Ministry of Transportation

In 2016, the government introduced Regulation of the Government No. 15 of 2016 ("Regulation 15/2016"), which at its core set out the applicable types and tariffs of Non-Tax State Revenue (Penerimaan Negara Bukan Pajak – "PNBP") applicable at the Ministry of Transportation ("Ministry"). However, in an effort to ensure that the applicable PNBP at the Ministry is in line with current requirements, the government is currently working on a new Draft Regulation that will feature an updated framework on the various PNBP types and tariffs that apply at the Ministry ("Draft Regulation"). If the Draft Regulation is ultimately enforced, then Regulation 15/2016 will subsequently be repealed and replaced.
While maintaining the list of services provided by the Ministry that are subject to the imposition of PNBP and that are currently addressed under Regulation 15/2016 (e.g. land transportation services, railway services, administrative fines and so forth), the forthcoming Draft Regulation has newly included promotional space services on the list of services subject to PNBP. In this regard, the PNBP tariff for promotional space services will be set in line with relevant cooperation contracts.
While retaining the provision that under certain conditions, PNBP at the Ministry may be set at a rate of 0% or Rp. 0, as currently featured under Regulation 15/2016, the Draft Regulation no longer specifies any list of conditions that may lead to the stipulation of this rate. However, the Draft Regulation clarifies that PNBP for certain services that are provided to micro- and small-scale enterprises will be set at a rate of Rp. 0. Said services break down as follows: 1) Single license registrations; 2) Fulfillment of ownership of standard certificates; and/or 3) Permits for the transportation services sector.

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In 2016, the government introduced Regulation of the Government No. 15 of 2016 ("Regulation 15/2016"), which at its core set out the applicable types and tariffs of Non-Tax State Revenue (Penerimaan Negara Bukan Pajak – "PNBP") applicable at the Ministry of Transportation ("Ministry"). However, in an effort to ensure that the applicable PNBP at the Ministry is in line with current requirements, the government is currently working on a new Draft Regulation that will feature an updated framework on the various PNBP types and tariffs that apply at the Ministry ("Draft Regulation"). If the Draft Regulation is ultimately enforced, then Regulation 15/2016 will subsequently be repealed and replaced.
While maintaining the list of services provided by the Ministry that are subject to the imposition of PNBP and that are currently addressed under Regulation 15/2016 (e.g. land transportation services, railway services, administrative fines and so forth), the forthcoming Draft Regulation has newly included promotional space services on the list of services subject to PNBP. In this regard, the PNBP tariff for promotional space services will be set in line with relevant cooperation contracts.
While retaining the provision that under certain conditions, PNBP at the Ministry may be set at a rate of 0% or Rp. 0, as currently featured under Regulation 15/2016, the Draft Regulation no longer specifies any list of conditions that may lead to the stipulation of this rate. However, the Draft Regulation clarifies that PNBP for certain services that are provided to micro- and small-scale enterprises will be set at a rate of Rp. 0. Said services break down as follows: 1) Single license registrations; 2) Fulfillment of ownership of standard certificates; and/or 3) Permits for the transportation services sector.

......