Six Types of PNBP Now Applicable at the Directorate-General of Oil and Gas

In order to implement various provisions originally set out under Regulation of the Government No. 26 of 2022 on Types of and Tariffs for Non-Tax State Revenue (Penerimaan Negara Bukan Pajak– “ PNBP ”) Applicable at the Ministry of Energy and Mineral Resources (“ Regulation 26/2022 ”), [1] the Minister of Energy and Mineral Resources (“ Minister ”) has now issued Regulation No. 4 of 2023 on Procedures for the Imposition, Calculation and Payment and/or Deposit of PNBP at the Directorate-General of Oil and Gas (“ Regulation 4/2023 ”), [2] which has been in force since 6 April 2023 [3] and which simultaneously replaces and repeals Regulation of the Minister No. 30 of 2017 (“ Regulation 30/2017 ”), which bore the similar title as Regulation 4/2023. [4] Instead of calculations, Regulation 30/2017 addressed the collection (pemungutan) of PNBP. [5]