Procedures for Determining Rates for Types of Non-Tax State Revenues

On 7 December 2020, the Government of Indonesia issued Regulation No. 69 of 2020 (“PP-69”) concerning the Procedures for Determining Rates for Types of Non-Tax State Revenues (PNBP).

  • The criteria for PNBP objects are:
    1. Implementation of Government duties and functions;
    2. The use of funds sourced from the state revenue and expenditure budget;
    3. Management of state assets; and/or
    4. Stipulation of Laws and Regulations.
  • No Object of PNBP rates
    1. Utilization of Natural Resources Regulated by Law, contracts, and/or Government Regulation. The rate regulation for the type of PNBP with a contract has binding legal force as long as it is ordered by a Law and/or Government Regulation which regulates the type of PNBP.
    2. Services, which is defined as all forms of provision of goods, services or administrative services that are the responsibility of the Government, both in meeting community needs and in implementation the provisions of legislation Regulated by Government Regulation and/or Ministerial Regulation
    3. Management of Separated State Assets Regulated by Law and/or General Meeting of Shareholders
    4. Management of State Property Regulated by Government Regulation and/or Ministerial Regulation
    5. Fund Management, which is defined as management of Government funds originating from the state revenue and expenditure budget or other legal proceeds for certain purposes. Regulated by Ministerial Regulation
    6. Set through other State Rights Regulated by Law, Government Regulation and/or Ministerial Regulation
  • The Head of the PNBP Management Agency or the Minister as the fiscal management shall periodically evaluate the implementation of the types and rates of PNBP types at least once every 2 (two) years or as needed.

This regulation became effective on 7 December 2020.

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