While previously, applications for the securing of water resources business permits ("Business Permits") were required to be submitted conventionally, the applicable submission procedure has now switched to an electronic mechanism via the Online Single Submission (OSS) system. Furthermore, approvals for water resources utilization ("Utilization Approvals"), which were previously known as Water Resources Utilization Permits, can now be secured through either of the following mechanisms: 1) Collection of data relating to non-commercial water resources utilization; or 2) Submission of applications for Utilization Approvals via the Water Resources Information System app.

the Draft Regulation introduces a number of revisions, which include the enforcement of post-border and border area supervision in relation to certain types of consumer goods, sources of ionizing radiation and nuclear materials

Two schemes that address the organization Carbon Capture and Storage ("CCS") have now been introduced, which break down as follows: 1) CCS that is organized based on cooperation contracts for mining exploration and exploitation activities (Kontrak Kerjasama/KKS), as undertaken by Contractors that have entered into KKS in order to engage in mining exploration and exploitation activities; and 2) CCS that is organized based on permits for engagement in Injection Target Zone (Zona Target Injeksi/ZTI) exploration in Carbon Storage License Areas (Wilayah Izin Penyimpanan Karbon/WIPK) or permits for engagement in carbon injection and storage, as undertaken by Permit holders.

Broadly speaking, the organization of Carbon Capture comprises two phases, i.e. the planning and implementation phases. The Carbon Capture planning phase includes the drafting and submission of Carbon Capture development plans ("POD") that break down as follows: 1) POD I: applicable to the initial development of Carbon Capture facilities; and 2) POD II: applicable to the further development and advancement of Carbon Capture facilities or the submission of adjustments to POD I.

Biomass fuel (Bahan Bakar Biomassa "B3m") that is utilized by power plants should derive from organic materials (either partially or entirely) and should involve the simultaneous incineration of different types of B3m in certain ratios ("Biomass Cofiring"). In this regard, Biomass Cofiring should be implemented gradually in line with several phases between 2023 and 2030, as outlined under Appendix I to Regulation 12/2023.

The updated framework outlines a number of new prerequisites and requirements for WIUP/WIUPK expansion, requiring applicants for WIUP/WIUPK expansion to fulfill certain criteria prior to completing a submission. The prerequisites include an updated more comprehensive set of requirements for areas that qualify for the submission of applications for expansions.

Funding and financing support for an accelerated energy transition within the electrical power sectorshould be provided by the government for the early termination of the operations of PLTU, early terminations of the contract periods of sale-and-purchase agreements for PLTU and/or the development of renewable energy plants.

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.

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.

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.