Adjustments have been made to the procedures for excise exemptions ("Exemptions"), including clarified thresholds and updated issuance processes for individual users of excisable goods ("Users') who have secured Exemption identification numbers (Nomor Pokok Pengguna Pembebasan "NPPP"). A determination of the various excisable goods that will be considered eligible to enjoy the Exemption, as well as the issuance of new NPPP that are in line with this new framework will come into full effect by 2025.

The use of Regional Assets ("Assets") follows strict rules, requiring formal approvals to be granted by local authorities. Moreover, Assets such as land and buildings must be used in ways that benefit regions and must not hinder governmental operations. The forms of utilization include leasing, loan use, cooperative agreements and infrastructure development. It should also be noted that the use of Assets as collateral and/or pawning of Assets is explicitly prohibited. Utilization decisions must be made based on technical considerations, ensuring that regional and public interests are prioritized, with thorough assessments being made before any agreements are finalized.

The Draft Bill ("Draft Amendment") on the Second Amendment to Law No. 10 of 1997 on Nuclear Energy, which was subsequently amended by Regulation of the Government in Lieu of Law No. 2 of 2022 on Job Creation (collectively referred to as "Law 10/1997"), has now been made available to the public. In essence, the Draft Amendment significantly broadens regulatory scope within this area by introducing over 100 new articles across various chapters, including provisions on nuclear installations, radiation facilities and transportation security. The Draft Amendment mandates strict compliance for all entities involved in nuclear activities, emphasizing adherence to principles of safety, security and sustainable development.

The Foster Parent Program ("Program") defines specific eligibility requirements for companies acting as foster parents ("Foster Parents") and micro-, small- and medium-scale enterprises (Usaha Mikro Kecil Menengah "UMKM") acting as foster children ("Foster Children") in order to ensure that both parties are well-prepared to participate effectively. Foster Parents must have Corporate Social Responsibility programs in place that are aligned with the goals of the National Agency of Drug and Food Control (Badan Pengawas Obat dan Makanan "BPOM"), while Foster Children must commit to good manufacturing practices for natural medicines and cosmetics products, and must also adhere to sustainable production systems. Both parties are expected to sign commitment letters and fulfill roles such as training, resource sharing and compliance with regulatory standards, forming mutual partnerships to enhance product safety and quality.

Entrepreneurs who engage in deliveries and/or exports will be required to report their operations to the Tax Service Office (Kantor Pelayanan Pajak "KPP") in order to secure confirmation as Taxable Entrepreneurs (Pengusaha Kena Pajak "PKP"). However, this obligation is optional for entrepreneurs that are classified as small businesses.

The Third Amendment has adjusted a wide range of shipping aspects, from the organization of marine transportation and ports to institutional governance. Among the various adjustments set out under this revised framework, the Third Amendment stipulates that several types of marine transportation services can now be offered by private business entities in coordination with central and/or regional governments (e.g. traditional shipping, pioneer shipping and marine transportation for public service purposes).

The types of reports that must be submitted by commercial banks have now been expanded to include self-assessment reports on bank compliance with bank obligations and resolution plans. Meanwhile, the types of additional reports that must be submitted by rural banks (Bank Perekonomian Rakyat "BPR") and sharia rural banks (Bank Perekonomian Rakyat Syariah "BPRS") have also been expanded to include Single Customer View ("SCV") summary data reports that are drawn up on a per bank and per customer basis, as well as self-assessment reports on banks compliance with their obligations. Said self-assessment reports on bank compliance must be submitted for the first time on 30 June 2025.

The Third Amendment ("Third Amendment") to Law No. 13 of 2016 on Patents (collectively referred to as "Law 13/2016") introduces no significant changes to the new provisions and adjustments relating to Patents that were originally introduced under the Draft Bill on the Second Amendment to Law 13/2016 ("Draft Amendment"), which was made available to the general public on 24 June 2024. However, the Third Amendment has now clarified the definition of genetic resources and traditional knowledge. Specifically, any such inventions for which Patents are being applied for and that relate to genetic resources and/or traditional knowledge will require a letter detailing the origin of said resources to be included with the relevant application.

Hospitals are now being guided to focus more on the provision of priority clinical services in line with specific, measurable indicators that are tailored to both general and specialized hospitals. Moreover, the Decree also simplifies and consolidates patient and facility safety standards, requiring hospitals to ensure secure environments, conduct regular risk assessments and maintain safe facilities. For example, the number of safety management aspects has now been reduced, thereby streamlining implementation.

The new framework broadly addresses various mandatory measures that must be complied with by both commercial and rural banks (Bank Perekonomian Rakyat/BPR), as well as the roles and responsibilities of their stakeholders regarding the preparation of appropriate, accurate and integrity-based bank financial reports and information. Any non-compliance with these obligations will result in the imposition of administrative sanctions that range from written reprimands and fines to a prohibition on the implementation of business activities.