On 22 November 2023, the Indonesian Government issued regulation No. 54 Year 2023 concerning the Cessation of Investigations of Criminal Acts in the Field of Excise to Increase the State’s Revenue (“PP-54/2023”).

The main points of this regulation are as follows:

a)For the purpose of increasing the State’s revenue, a party that has committed a crime in the field of excise may apply to have the Attorney General stop the investigation, provided that said party pays an administrative penalty equivalent to 4 (four) times the excise payable;

b)The application for cessation of the investigation shall be submitted to the Minister of Finance (MoF). The MoF or a designated official will conduct an examination/verification, and based on the examination results the approval may be granted. If approved, the party that committed the crime must pay the administrative penalty; and

c)The Minister of Finance will then send a request to the Attorney General to stop the investigation. The cessation should be conducted within six months from the date of the MoF’s request letter.

PP-54/2023 became effective on 22 November 2023.