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Port Business Entities Alert: PNBP Payments for Concessions and Shipping Services Now Due by the 15th

The Director General of Sea Transportation (“ Director General ”) has issued Decree No. KP-DJPL 335 of 2026 on the Implementing Guidelines for the Self-Assessment of Non-Tax State Revenue (Penerimaan Negara Bukan Pajak– “ PNBP ”) from Concessions or Contributions for Ship Pilotage and/or Towage Services by Port Business Entities (Badan Usaha Pelabuhan– “ BUP ”)/Operators of Special Terminals (“ Operators ”) within the Directorate General (“ Decree 335/2026 ”), which officially repeals and replaces Decree of the Director General No. KP-DJPL 718 of 2022 on the Reconciliation and Payment of PNBP from Concessions and Other Cooperation within the Directorate General (“ Decree 718/2022 ”). [1]

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