Ministry of Finance Revises PNBP Tariffs for LKPP

The government is finalizing a Draft Regulation of the Minister of Finance (Rancangan Peraturan Menteri Keuangan– “ RPMK ”) on the Types and Tariffs of Non-Tax State Revenue (Penerimaan Negara Bukan Pajak– “ PNBP ”) for Urgent Needs applicable at the Government Goods/Services Procurement Policy Agency (Lembaga Kebijakan Pengadaan Barang/Jasa Pemerintah– “ LKPP ”). This regulation will revise the provisions of Regulation of the Minister of Finance (Peraturan Menteri Keuangan– “ PMK ”) No. 117 of 2023 on Types and Tariffs of Non-Tax State Revenue for Urgent Needs Applicable at LKPP (“ PMK 117/2023 ”), in support of digital services and government cooperation with business actors.

“The main points of discussion include regulating the types of services subject to tariffs, provisions for tariff exemptions for Micro-, Small-, and Medium-scale Enterprises (“ MSMEs ”) and cooperatives, as well as the technical implementation of PNBP collection by LKPP through digital platforms,” said Ririn Kadariyah, Director of PNBP at the Ministry of Finance, to Hukumonline.

The revenue-sharing mechanism between managing agencies and technical partners will also be adjusted based on provision of bank transaction and the transition from previous regulations. Under the previous PMK, revenue originating from the organization of selection services  of goods/services provider within the electronic procurement system was recognized as revenue of the Managing Agency Partner (Mitra Instansi Pengelola– “ MIB ”).

“It is currently being harmonized among ministries and agencies,” she added.