The Government has issued Minister of Energy and Mineral Resources Regulation Number 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), which replaces and repeals Minister of Energy and Mineral Resources Regulation Number 30 of 2017 (Regulation 30/2017).
The recently issued regulation introduced three new types of Non-Tax Government Revenue (PNBP), which makes it now six types of PNBP applied under the Directorate-General of Oil and Gas altogether. The three new types of PNBP are:
- Guarantees for implementing a joint study, which shall be paid in the event that the business entity/permanent establishment acting as executor of the direct offer of the oil and gas working area cannot complete the joint study, in accordance with the applicable laws and regulations (guarantees for implementing a joint study). This type of PNBP is imposed on business entities that conduct direct offering of the oil and gas working area that are unable to complete the joint study in accordance with the applicable laws and regulations.
- Bid guarantees, which shall be paid in the event that the auction winners of the oil and gas working area or the winners of the direct bid for the oil and gas working area resign or are unwilling to sign a cooperation contract, in accordance with the applicable laws and regulations (guarantees of offering). This type of PNBP is imposed on business entities as the bidding winners or the direct winners for the oil and gas working area who resign or are unwilling to sign the contract.
- Administrative fine imposed on petroleum business entities that distribute diesel fuel without pre-mixing it with biodiesel (administrative fine). This type of PNBP is imposed on petroleum business entities that distribute diesel without mixing it with biodiesel, in accordance with the applicable laws and regulations.
Furthermore, calculation of the new types of PNBP were summarized as follow:
|Types of PNBP||Calculation Method|
|Guarantees for implementing a joint study||Shall be deposited by the imposed party in 14 days after the agreement on direct offering of the working area through the joint study is issued.|
|Bid guarantees||Deposited by the regular or direct offering bidding participants of the working area, the amount is 100% from the value of Signature Bonus offering that is given when depositing the documents of participation.|
|Administrative fine||Calculated based on the evaluation of the supervising team.|
Aside from the additional PNBP’s calculation method, the substantial change in Regulation 4/2023 also revised the billing procedure of Signature Bonus which was regulated by Regulation 30/2017. For the billing procedure, the new regulation included the Minister’s approval for return and further management of the fields not used by the contractors who are involved in the cooperation.
It should also be noted that the regulation also revised the payment or deposit method of PNBP, which previously should be deposited directly to the State Treasury through SIMPONI billing system based on Regulation 30/2017 to the following provisions:
|Types of PNBP||Payment/Deposit Method|
|Paid/deposited to State Treasury:|
|Deposited electronically to the state treasury in accordance with the applicable regulations.|
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