Provisions regarding the submission and settlement of objections, as well as leniency and reimbursement requests in relation to Non-Tax State Revenue (Penerimaan Negara Bukan Pajak– “ PNBP ”) were broadly outlined under Law No. 9 of 2018 on Non-Tax State Revenue. However, in order to introduce more detailed provisions on the above processes, [1] the Indonesian Government recently issued Regulation of Government No. 59 of 2020 (“ Regulation 59/2020 ”).

Govt. Further Regulates Settlement of PNBP Objections and Leniency and Reimbursement Requests
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