Types and Tariffs of Non-Tax State Revenues Applicable to the Ministry of Energy and Mineral Resources of the Republic of Indonesia
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Types and Tariffs of Non-Tax State Revenues Applicable to the Ministry of Energy and Mineral Resources of the Republic of Indonesia
The President of the Republic of Indonesia Joko Widodo has set the latest provisions regarding the types and tariffs of non-tax state revenues that apply to the Ministry of Energy and Mineral Resources, namely Government Regulation Number 26 of 2022 concerning Types and Tariffs for Types of Non-Tax State Revenues Applicable to the Ministry of Energy. and Mineral Resources replaces Government Regulation Number 81 of 2019 concerning Types and Tariffs on Types of Non-Tax State Revenues that apply to the Ministry of Energy and Mineral Resources.
Government Regulation Number 26 of 2022 is stipulated and promulgated on August 15, 2022, and as stated in Article 10, the Regulation shall come into force after 30 (thirty) days from the date of promulgation.
The provisions contained in Government Regulation Number 26 of 2022 concerning Types and Tariffs for Types of Non-Tax Revenues Applicable to the Ministry of Energy and Mineral Resources are as follows:
Article 1
(1) Types of Non-Tax State Revenue that apply to the Ministry of Energy and Mineral Resources originates from receipts from:
a. utilization of natural resources;
b. services in the field of energy and mineral resources;
c. use of facilities and infrastructure in accordance with the duties and functions;
d. administrative fines; and
e. placement of guarantees in the field of energy and mineral resources.
(2) Types of Non-Tax State Revenue as referred to in paragraph (1) have the types and rates as listed in the Appendix which is an integral part of this Government Regulation.
(3) Tariff on the type of Non-Tax State Revenue as referred to in paragraph (1) letter a for revenue from production fees/royals and receipts from geothermal production fees and letter d for administrative fines in the form of prices for the components that make up the tariff in the Appendix which is an integral part of this Government Regulation refers to the provisions of the legislation.
Article 2
(1) Types of Non-Tax State Revenue as referred to in Article 1 paragraph (1) except for letter c, other than those listed in the Attachment which is an integral part of this Government Regulation, are in the form of:
a. the central government's share of 4% (four percent) of the net profits of the holders of special mining business permits and special mining business permits as a continuation of contract/agreement operations for metal minerals and coal;
b. oil and gas data management and utilization services carried out in cooperation with other parties;
c. signature bonus which is the obligation of oil and gas contractors;
d. compensation for information data on mining business permit areas or special mining business permit areas for metal minerals and coal;
e. rebuttal fee in the context of making a disclaimer for the auction of the geothermal working area;
f. services for organizing energy and mineral resources training according to the needs of service users based on cooperation agreements for energy and mineral resources training;
g. services for providing training in underground mining in accordance with the needs of service users based on cooperation agreements for education and training on energy and mineral resources;
h. services for organizing leadership training III/face-to-face administrator leadership training;
i. services for organizing leadership training IV/face-to-face supervisory leadership training;
j. services for organizing basic training for civil servant candidates for class II and class III face-to-face methods;
k. services for organizing basic training for civil servant candidates for class II and class III blended learning and distance learning methods;
l. financial obligations upon termination of the same contract (termination) amounting to:
- the remaining value of definite commitments that are not implemented and are not proposed for transfer to open areas;
- the remaining value of definite commitments that are not carried out and the remaining value of definite commitments that are not carried out are not approved to be transferred to open areas; or
- the remaining value of the firm commitment which is not carried out in accordance with the approval of the transfer to an open area;
m. fines for non-compliance with the obligation to prioritize domestic products and potentials in conducting electricity business;
n. oil and gas subsector fines;
o. geothermal subsector fines;
p. electricity sub-sector fines;
q. guarantee of the sincerity of the auction or bidding of priority areas for mining business licenses or mining business license areas specifically for metallic minerals and coal in the event that bidders who have passed pre-qualification, but do not submit a price offer letter or bidders who are determined to be the winners of the auction do not apply for a mining business license or special mining business license;
r. guarantee of the seriousness of the implementation of exploration activities for metallic minerals, non-metal minerals, rocks and coal in the event that the holder of a mining business license or a special mining business permit does not carry out exploration activities;
s. auction guarantee from bidders who withdrew from the geothermal work area tender process;
t. auction guarantee from the auction winner who does not fulfill the obligation to place an exploration commitment within a period of 4 (four) months from being determined as the winner of the geothermal working area auction;
u. exploration commitments from geothermal permit holders who do not drill exploration wells within a period of 5 (five) years since the issuance of the geothermal permit; and
v. exploration commitments from other parties who are assigned a preliminary survey and exploration who do not drill exploration wells within a period of 3 (three) years since the assignment of preliminary and exploration surveys is given.
(2) The central government's share of 4% (four percent) of the net profit as referred to in paragraph (1) letter a shall be imposed on the holder of a special mining business permit and a special mining business permit as a continuation of the contract/agreement operation since production.
(3) The tariff for the type of Non-tax State Revenue as referred to in paragraph (1) letter b, letter c, letter f, and letter g is in accordance with the nominal value stated in the cooperation contract.
(4) The amount of compensation for information data as referred to in paragraph (1) letter d is determined at the result of the auction conducted in accordance with the provisions of the legislation.
(5) Tariffs on the types of Non-tax State Revenue as referred to in paragraph (1) letter h to letter k refer to the Government Regulation concerning the types and rates of Non-Tax State Revenues that apply to State Administration Institutions.
(6) The financial obligation for the termination of the third-party contract (termination) as referred to in paragraph (1) letter I is an administrative sanction imposed on the contractor who does not complete the firm commitment.
(7) Tariffs for types of PNBP as referred to in paragraph (1) letter e and letter m to letter v are determined in accordance with the provisions of the legislation.
Article 3
(1) Holders of Production Operation Mining Business Permits, Production Operation Special Mining Business Permits, and Special Mining Business Permits as Continuation of Contract/Agreement Operations that perform Coal Added Value Increase may be given certain treatment in the form of imposition of royalties of 0% (zero percent), to volume of coal by considering energy independence and meeting the needs of industrial raw materials.
(2) Provisions regarding Coal Added Value Enhancement activities, the amount, requirements, and procedures for imposing royalties as referred to in paragraph (1) are regulated in a ministerial regulation that administers government affairs in the energy and mineral resources sector.
(3) The amount, requirements, and procedures for imposing a royalty of 0% (zero percent) as referred to in paragraph (2) must first obtain the approval of the Minister of Finance.
Article 4
The cost of accommodation, consumption, and/or transportation for the type of Non-Tax State Revenue as referred to in Article 1 paragraph (1) letter b is charged to the Payer in accordance with the provisions of the legislation.
Article 5
(1) With certain considerations, the tariff for the types of Non-Tax State Revenue as referred to in Article 1 paragraph (1) letter a and letter b can be set up to Rp. 0.00 (zero rupiah) or 0% (zero percent).
(2) Provisions regarding the amount, requirements, and procedures for imposing tariffs as referred to in paragraph (1) shall be regulated by a ministerial regulation that administers government affairs in the field of energy and mineral resources.
(3) The amount, requirements and procedures for imposition of tariffs as referred to in paragraph (2) must first obtain approval from the Minister of Finance.
Article 6
All Non-Tax State Revenues applicable to the Ministry of Energy and Mineral Resources must be deposited into the State Treasury.
Article 7
Provisions regarding the procedure for imposition, calculation procedure, payment procedure, and/or deposit of types and rates as referred to in Article 1 paragraph (1) and Article 2 are regulated by a ministerial regulation that administers government affairs in the energy and mineral resources sector in accordance with the provisions legislation in the field of management of Non-Tax State Revenue.
Article 8
At the time this Government Regulation comes into force, all laws and regulations which are implementing regulations of Government Regulation Number 81 of 2019 concerning Types and Tariffs of Non-Tax State Revenues Applicable to the Ministry of Energy and Mineral Resources (State Gazette of the Republic of Indonesia Year 2019) Number 223, Supplement to the State Gazette of the Republic of Indonesia Number 6421), is declared still valid as long as it does not conflict with this Government Regulation.
Article 9
At the time this Government Regulation comes into force, Government Regulation Number 81 of 2019 concerning Types and Tariffs of Non-Tax State Revenues applicable to the Ministry of Energy and Mineral Resources (State Gazette of the Republic of Indonesia of 2019 Number 223, Supplement to the State Gazette of the Republic of Indonesia Number 6421 ), is revoked and declared invalid.
Article 10
This Government Regulation comes into force after 30 (thirty) days from the date of promulgation.
Further details regarding Government Regulation Number 26 of 2022 concerning Types and Tariffs for Types of Non-Tax Revenues Applicable to the Ministry of Energy and Mineral Resources can be read further by downloading the regulation HERE