General Guidelines for PNBP Audits Updated

As a follow-up to Regulation of the Government No. 1 of 2021 on Procedures for the Auditing of Non-Tax State Revenue, the Minister of Finance (“ Minister ”) has issued Regulation No. 12/PMK.02/2022 on General Guidelines for the Auditing of Non-Tax State Revenue (“ Regulation 12/2022 ”), which elaborates upon various aspects relating to the auditing of non-tax state revenue (penerimaan negara bukan pajak– “ PNBP ”), specifically: [1]