Senin, Oktober 7, 2024

Govt. Introduces New PNBP Types and Tariffs Applicable at the Public Prosecutors Office

The Indonesian Government has issued Regulation of the Government No. 37 of 2024 ("Regulation 37/2024") on Types and Tariffs of Non-Tax State Revenue Applicable at the Indonesian Public Prosecutor’s Office (Kejaksaan Republik Indonesia), which will come into force on 29 November 2024. As a consequence of the forthcoming enforcement of Regulation 37/2024, the previous framework to outline the applicable PNBP at the Public Prosecutor’s Office, specifically Regulation of the Government No. 39 of 2016 ("Regulation 39/2016"), will ultimately be repealed and replaced.
While maintaining the majority of types of PNBP that were originally outlined under Regulation 39/2016, it is interesting to note that the new framework of Regulation 37/2024 has now introduced a number of new types of PNB, including: 1) Remainders of deposited money for payments of fines that have not been reclaimed by relevant violators; 2) Payments of fines and legal proceeding costs for traffic and road transportation violations for which the relevant receivables have been written off; 3) Settlement fines (denda damai); and 4) Proceeds from the sale of confiscated assets that have yet to be auctioned up until the death of the relevant inmate if the receivable for any replacement funds has been removed from the balance sheet of the relevant financial report.
Moreover, Regulation 37/2024 no longer explicitly addresses proceeds deriving from crimes of corruption and/or money laundering in comparison with the list of types of PNBP that was originally outlined under Regulation 39/2016. Nevertheless, proceeds from the sale of confiscated assets remain listed under the current types of PNBP.

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The Indonesian Government has issued Regulation of the Government No. 37 of 2024 ("Regulation 37/2024") on Types and Tariffs of Non-Tax State Revenue Applicable at the Indonesian Public Prosecutor’s Office (Kejaksaan Republik Indonesia), which will come into force on 29 November 2024. As a consequence of the forthcoming enforcement of Regulation 37/2024, the previous framework to outline the applicable PNBP at the Public Prosecutor’s Office, specifically Regulation of the Government No. 39 of 2016 ("Regulation 39/2016"), will ultimately be repealed and replaced.
While maintaining the majority of types of PNBP that were originally outlined under Regulation 39/2016, it is interesting to note that the new framework of Regulation 37/2024 has now introduced a number of new types of PNB, including: 1) Remainders of deposited money for payments of fines that have not been reclaimed by relevant violators; 2) Payments of fines and legal proceeding costs for traffic and road transportation violations for which the relevant receivables have been written off; 3) Settlement fines (denda damai); and 4) Proceeds from the sale of confiscated assets that have yet to be auctioned up until the death of the relevant inmate if the receivable for any replacement funds has been removed from the balance sheet of the relevant financial report.
Moreover, Regulation 37/2024 no longer explicitly addresses proceeds deriving from crimes of corruption and/or money laundering in comparison with the list of types of PNBP that was originally outlined under Regulation 39/2016. Nevertheless, proceeds from the sale of confiscated assets remain listed under the current types of PNBP.

......