New 2% Monthly Fine Introduced for Failure to Settle Outstanding Non-Tax State Revenue Within the Forest Plant Seeding Sector

In 2014, the Minister of Forestry (“ Minister ”) introduced Regulation No. P.72/MENHUT-II/2014 (“ Regulation 72/2014 ”) on Procedures for the Imposition, Collection and Deposit of Non-Tax State Revenue (Penerimaan Negara Bukan Pajak– “ PNBP ”) at the Ministry of Forestry as Derived from Forest Plant Seeding Activities. Broadly speaking, Regulation 72/2014 featured a set of provisions that specifically addressed the imposition, collection and deposit of PNBP for the forest plant seeding activities (perbenihan) sector. These activities were classified into several categories (e.g. licensing fees and seed certification) that specifically related to forest plant seeds (“ Seeds ”) (benih) and forest plant seedlings (“ Seedlings ”) (bibit). [1]