Jumat, November 15, 2024

Annual PNBP Set at Zero Rupiah for Radiofrequency Spectrum Use by High-Speed Rail

Earlier in January 2024, the Minister of Communication and Informatics (“Minister”) introduced Regulation No. 1 of 2024 (“Regulation 1/2024”), which set out the various types of non-tax state revenue (Penerimaan Negara Bukan Pajak – “PNBP”) that are applicable at the Ministry of Communication and Informatics (“Ministry”) and that may be imposed at tariffs of as low as 0% rate or at Rp. 0.00 (“0% PNBP”). However, in an effort to accommodate this 0% PNBP fee for usage rights to the portion of the radiofrequency spectrum that has been allocated to support nationally strategic projects (“Radiofrequency Spectrum Utilization Fees”), the Minister has decided to issue Regulation No. 7 of 2024 on the Amendment to Regulation 1/2024 (“Amendment”), which has been in force since 18 October 2024.
As briefly outlined above, the Amendment has now expanded the types of PNBP that are subject to the 0% PNBP by adding Radiofrequency Spectrum Utilization Fees to the list. In this regard, the Amendment has now clarified that the applicable 0% PNBP for Radiofrequency Spectrum Utilization Fees will take the form of an official rate of Rp. 0.00.
Furthermore, the Amendment also states that the 0% PNBP will apply to annual Radiofrequency Spectrum Utilization Fees that are utilized during the operation of highspeed railways (“HSR”), as part of the country’s national strategic projects. In this regard, Radiofrequency Spectrum Utilization Fees will be determined by taking account of populations in areas impacted by HSR operations.
The Amendment also affirms that in order to secure the 0% PNBP for Radiofrequency Spectrum Utilization Fees, relevant taxpayers should submit their applications to the Minister along with several supporting documents, which include copies of the following: 1) An approval issued by the Minister regarding cooperation for the usage of the radiofrequency spectrum; 2) Cooperation contract between the holder of a Radiofrequency Spectrum Usage Permit and the organizers of the relevant HSR system; and 3) Regulatory frameworks that specifically relate to the stipulation of the HSR as a part of the country’s nationally strategic projects.

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Earlier in January 2024, the Minister of Communication and Informatics (“Minister”) introduced Regulation No. 1 of 2024 (“Regulation 1/2024”), which set out the various types of non-tax state revenue (Penerimaan Negara Bukan Pajak – “PNBP”) that are applicable at the Ministry of Communication and Informatics (“Ministry”) and that may be imposed at tariffs of as low as 0% rate or at Rp. 0.00 (“0% PNBP”). However, in an effort to accommodate this 0% PNBP fee for usage rights to the portion of the radiofrequency spectrum that has been allocated to support nationally strategic projects (“Radiofrequency Spectrum Utilization Fees”), the Minister has decided to issue Regulation No. 7 of 2024 on the Amendment to Regulation 1/2024 (“Amendment”), which has been in force since 18 October 2024.
As briefly outlined above, the Amendment has now expanded the types of PNBP that are subject to the 0% PNBP by adding Radiofrequency Spectrum Utilization Fees to the list. In this regard, the Amendment has now clarified that the applicable 0% PNBP for Radiofrequency Spectrum Utilization Fees will take the form of an official rate of Rp. 0.00.
Furthermore, the Amendment also states that the 0% PNBP will apply to annual Radiofrequency Spectrum Utilization Fees that are utilized during the operation of highspeed railways (“HSR”), as part of the country’s national strategic projects. In this regard, Radiofrequency Spectrum Utilization Fees will be determined by taking account of populations in areas impacted by HSR operations.
The Amendment also affirms that in order to secure the 0% PNBP for Radiofrequency Spectrum Utilization Fees, relevant taxpayers should submit their applications to the Minister along with several supporting documents, which include copies of the following: 1) An approval issued by the Minister regarding cooperation for the usage of the radiofrequency spectrum; 2) Cooperation contract between the holder of a Radiofrequency Spectrum Usage Permit and the organizers of the relevant HSR system; and 3) Regulatory frameworks that specifically relate to the stipulation of the HSR as a part of the country’s nationally strategic projects.

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