Provisions on the Stipulation of Tariffs on Types of Non-Tax State Revenues
The government has issued a regulation on the procedures for the stipulation of tariffs on types of non-tax state revenues (Penerimaan Negara Bukan Pajak/PNNBP). This policy is outlined in Government Regulation no. 69 of 2020 concerning Procedures for the Stipulation of Tariffs on Types of Non-Tax State Revenues (Gov. Reg. 69/2020).
Under this regulation, PNBP objects refer to all activities, objects, and/or bodies, which constitute sources of state revenues other than taxation and grants. PNBPs objects have four criteria.
First, the implementation of government duties and functions. Second, the use of funds originating from the state budget. Third, management of state assets. Fourth, stipulation of statutory regulations.
PNBP objects may include the use of natural resources, services, segregated management of state assets, management of state property, management of funds, and other state rights. The tariffs for types of PNBP may take the form of specific rates and/or ad valorem rates.
Through this regulation, the minister of finance is authorized to set tariffs for services PNBP, state property (Barang Milik Negara/BMN) management PNBP, and other state rights PNBP. The minister of finance may stipulate PNBP tariffs if the tariffs of the three types of PNBP are volatile. Volatile tariffs refer to those that require changes at least once a year.
PNBP tariffs categorized as volatile based on Gov. Reg. 69/2020 include tariffs in the field of training other than functional training, leadership training, and basic training for civil servant candidates (Calon Pegawai Negeri Sipil/CPNS). The government regulation also categorizes tariffs in the field of laboratory testing and tariffs for goods and services resulting from research, development, education, training, and coaching as volatile PNBP tariffs, thus, may be determined through minister of finance regulations.
Moreover, PNBP tariff may also be revised in case of urgent needs. Urgent needs occur when there are national or international activities, there are results of ratification of international treaties, and presidential instructions. Urgent needs may also result from recommendations from the Audit Board of the Republic of Indonesia (Badan Pemeriksa Keuangan/BPK) or PNBP auditing agencies, by-products of government activities, organizational changes, or if the tariffs must be changed to implement court decisions or agency decrees.