Healthcare services for any alleged work-related accidents and/or illnesses will initially be covered by BPJS Ketenagakerjaan pending specific determinations of whether or not said accidents and/or illnesses are in fact work related. However, if such accidents and/or illnesses are ultimately declared to be non-work-related, then the applicable fees for the relevant healthcare services will have to be borne by other parties, including BPJS Kesehatan.

Regulation 45/2023 contains a number of new mandates and aspects related to Radiation Safety management, which now includes aspects of the responsibilities of business entities that obtain nuclear-related permits, human resources and management systems.

PB-UMKU must be secured for all domestic and imported processed foods, including food additives and products that are intended for market testing, although certain exemptions to this requirement are available. PB-UMKU remain valid for five years and can be extended through processes of re-registration.

Certain adjustments have now been introduced under the Amendment in relation to Indonesias industrial Commodity Balance

Contractors that take the form of Indonesian legal entities are now required to report their income tax, including their oil-and-gas income tax (Pajak Penghasilan Minyak dan Gas "PPh Migas"), as a part of their annual income tax returns (Surat Pemberitahuan Pajak "SPT"). In this regard, PPh Migas amounts will be calculated based upon either of the following reports: 1) Final Quarterly Reports ("FQR") for quarter IV; 2) Final FQR for the last financial year (tahun buku); or 3) FQR final settlement rights and obligations.

The Amendment has now included Bank Indonesia ("BI") Rupiah Securities (Sekuritas Rupiah Bank Indonesia - "SRBI") on the list of highly-valued securities ("Securities") that are available to be placed as collateral in order to secure short-term liquidity loans (Pinjaman Likuiditas Jangka Pendek - "PLJP") for conventional commercial banks (Bank Umum Konvensional "BUK").

Indonesia has introduced a National Strategy on Business and Human Rights in a significant step towards the mainstreaming of business and human rights at the national level

The government is currently preparing an implementing regulation to Law No. 17 of 2023 on Health, which will contain a broad range of provisions that specifically address the implementation of the new law. Despite the broad range of matters that it will tackle, the public spotlight is currently being shone on a number of provisions that address addictive substances and various restrictions that relate to the sale of products that contain addictive substances.

Decree 297/2023 describes a total of four mechanisms for the processing of IUP for metal minerals and coal that may be utilized by business entities under certain conditions.

The Regulation has now clarified which parties are mandated to secure Business Identification Numbers for Excisable Goods (NPPBKC), including: 1) Factory entrepreneurs; 2) Storage place entrepreneurs; 3) Importers of excisable goods (BKC); 4) Distributors; and 5) Retail sales place entrepreneurs