| Issue Number : 5624

New PNBP Rules Reshape Upstream Oil and Gas Accounting, Reporting, Foreign Exchange Translation, and Transfer Requirements

The Minister of Finance (“Minister”) has issued Regulation No. 64 of 2026 on Technical Guidelines for Accounting of Non-Tax State Revenue (Penerimaan Negara Bukan Pajak — “PNBP”) from Upstream Oil and Gas Business Activities (“Regulation 64/2026”), which has now officially repealed and replaced Regulation of the Minister No. 115 of 2023 which bore the same title as Regulation 64/2026 (“Regulation 115/2023”).

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The Minister of Finance (“Minister”) has issued Regulation No. 64 of 2026 on Technical Guidelines for Accounting of Non-Tax State Revenue (Penerimaan Negara Bukan Pajak — “PNBP”) from Upstream Oil and Gas Business Activities (“Regulation 64/2026”), which has now officially repealed and replaced Regulation of the Minister No. 115 of 2023 which bore the same title as Regulation 64/2026 (“Regulation 115/2023”).

......

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Hukumonline Pro Intelligence

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*Syarat dan ketentuan berlaku
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