One newly introduced category of Non-Tax State Revenue (Penerimaan Negara Bukan Pajak PNBP) for the forest plant seeding activities (perbenihan) sector is now applicable to the byproducts of research into superior forest plant seeds (Seeds) and other services (e.g. pest and disease identification for Seeds and seedlings, drone photography and entrance tickets for domestic and international tourists). Moreover, in addition to not continuing to process permit or certificate applications, any failure to settle a given PNBP tariff will result in the imposition of an administrative fine amounting to 2% per month of outstanding PNBP. Furthermore, this sanction will not be imposed beyond a period of 24 months.

The government has now revised the obligation for all exporters that generate revenue from natural resource (Sumber Daya Alam "SDA") related activities (i.e. mining, farming, forestry and fisheries) (collectively referred to as "SDA Exporters") to deposit their foreign exchange proceeds (Devisa Hasil Ekspor "DHE") into designated monetary and/or financial instruments. The required minimum deposit amounts and holding periods now vary by industry, as follows: 1) All SDA exporters (except those in oil and natural gas): must deposit 100% of their DHE SDA for at least 12 months; and 2) All oil and natural gas exporters: must deposit at least 30% for a minimum period of three months.

The latest iteration of the Draft Bill on the Amendment to the Mining Law places a strong emphasis on downstream processing in order to advance Indonesias industrial capabilities. It also seeks to streamline WIUP prioritization for various entities in an effort to boost regional economies and educational opportunities with the ultimate goal of improving the overall management and exploitation of mineral and coal resources.

The offering requirements have now been adjusted, which has resulted in the revision of the types of regionally owned enterprises (Badan Usaha Milik Daerah BUMD) that are considered eligible to receive participating interest (PI) offers. Previously, the requirements mandated fully government-owned regional companies, however, this has now been revised to regional public companies in which the relevant capital is owned by a single region and has not been divided into shares. Additionally, differences between BUMD and their subsidiary companies (BUMD Subsidiaries) have now been clarified, with BUMD Subsidiaries being defined as companies whose shares are partially or entirely owned by BUMD that are established by regional governments, with participation being based on reservoir spreading.

Reaffirming provisions set out under previous regulatory frameworks, ISPO certification is mandatory for all palm oil plantation businesses, including corporations ("Plantation Companies") and individuals ("Farmers") (collectively referred to as "Businesses"). ISPO certification covers activities such as palm-oil cultivation, processing and integrated operations that combine both of these elements. However, Farmers are only obligated to secure such certification starting from 24 November 2025.

In a bid to support the mandatory placement of foreign export proceeds (Devisa Hasil Ekspor "DHE") deriving from natural resources (Sumber Daya Alam "SDA"), any incomes that are received or obtained by exporters (either individuals or business entities) from the placement of DHE SDA into certain monetary and/or financial instruments (collectively referred to as "Instruments") in Indonesia will be subject to the imposition of final PPh. In this regard, said imposition will only apply to DHE SDA, while the eligible Instruments must fulfill the following criteria: 1) Must be classified as banking, financial and/or monetary instruments; 2) Relevant funds must derive from DHE SDA; 3) Must have a minimum placement period of one month; and 4) Must not have been traded through the secondary market (i.e. relevant exporters may not sell or transfer the ownerships of Instruments to other parties)

Amongst other arrangements addressed therein, this new Regulation has now revised the various API sub-types that are allowed and prohibited. The allowed API include the following sub-types: 1) Small pelagic one-boat/two-boat/flee-unit operated purse seines; 2) Large pelagic one-boat/flee-unit operated purse seines; 3) Bottom trawl nets; 4) Bagan berperahu teri; 5) Horizontal gillnets. Meanwhile, the prohibited API include the following sub-types: 1) Beam trawls; 2) Fish trawls; 3) Two-boat bottom trawls; 4) Midwater two-boat trawls; 5) Tiger trawls.

Suction Vessels must now be insured in order to cover any environmental impacts that may arise as a result of their operations.

The electronic trading of Crude Palm Oil , as facilitated and/or organized by CPO exchanges through futures exchanges may only be carried out by futures exchanges that have previously been approved by Bappebti as official CPO exchanges

The introduction of Regulation 4/2023 directly affects non-SDA Exporters, importers, commercial banks that conduct business in foreign currencies and the Indonesian Export Funding Agency