Port Business Entities Alert: PNBP Payments for Concessions and Shipping Services Now Due by the 15th

The Director General of Sea Transportation (“Director General”) has issued Decree No. KP-DJPL 335 of 2026 on the Implementing Guidelines for the Self-Assessment of Non-Tax State Revenue (Penerimaan Negara Bukan Pajak – “PNBP”) from Concessions or Contributions for Ship Pilotage and/or Towage Services by Port Business Entities (Badan Usaha Pelabuhan – “BUP”)/Operators of Special Terminals (“Operators”) within the Directorate General (“Decree 335/2026”), which officially repeals and replaces Decree of the Director General No. KP-DJPL 718 of 2022 on the Reconciliation and Payment of PNBP from Concessions and Other Cooperation within the Directorate General (“Decree 718/2022”).[1]