The Minister of Finance (“ Minister ”) has issued Regulation No. 64 of 2026 on Technical Guidelines for Accounting of Non-Tax State Revenue (Penerimaan Negara Bukan Pajak— “ PNBP ”) from Upstream Oil and Gas Business Activities (“ Regulation 64/2026 ”), which has now officially repealed and replaced Regulation of the Minister No. 115 of 2023 which bore the same title as Regulation 64/2026 (“ Regulation 115/2023 ”).
New PNBP Rules Reshape Upstream Oil and Gas Accounting, Reporting, Foreign Exchange Translation, and Transfer Requirements
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