Types and Rates of Non-Tax State Revenue applying in the Directorate General of General Legal Administration, Ministry of Law and Human Rights
- June 9, 2021
- Posted by: Administrator
- Category: Tax News
The Minister of Finance has issued Regulation No. 49/PMK.02/2021 regarding Types and Rates of Non-Tax State Revenue applying in the Directorate General of General Legal Administration of the Ministry of Law and Human Rights (“PMK-49”). This regulation is intended to support ease of business and simplification of investment and business activity for Micro Enterprises and Small Enterprises. These rates are relevant for legal service assistance for legal entities; for example the fee for registration of establishment of sole entrepreneurships for Micro and Small Enterprises is ranging from IDR50,000 to IDR1 million.
The criterion to be categorized as a Micro or Small Enterprise is having maximum working capital of up to IDR1 billion, or more than IDR1 billion up to IDR5 billion, respectively, not including the land and building of the place of business.
Applicants that fulfill the criteria for a Micro or Small Enterprise can submit their applications electronically to Legal Service Assistance at the Legal Entity and the Notary Law Service to the Director General of General Legal Administration via the Directorate General of General Legal Administration website. The content of the application letter shall include at least the name, address, telephone number and email address, together with the type of service requested.
All Non-Tax State Revenue applying at the Directorate General of General Legal Administration must be remitted to the State Treasury.
PMK-49 is effective from 19 May 2021.