Government Regulation No. 45 of 2014 on Types and Tariffs of Non-Tax State Revenue Applicable to the Ministry of Law and Human Rights.

A calculator on top of tax return formsPrior to Regulation No. 45 of 2014, the types and tariffs of non-tax state revenue applicable to the Ministry of Law and Human Rights (hereinafter referred to as ‘Ministry’) were regulated in Government Regulation No. 38 of 2009. Regulation No. 45 of 2014 (hereinafter referred to as: ‘Regulation No. 45/2014’) was recently issued to adjust the tariffs for services provided by the Ministry.

Regulation  No. 45/2014 shall come into force thirty days from the date of its publication. The entire Non-Tax State Revenue applied to the Ministry shall be paid into the State Treasury as soon as possible.

Non-Tax State Revenues applicable to the Ministry include revenues of:

  1. Legal services

The tariffs are as stipulated in the attachment of the regulation. Under article 2 of Regulation No. 45/2014, two types of legal services are excluded. May be subject to the rate of IDR 0,00 are:

  • Information on corporate data in the list of corporate; and
  • Provision of information on fingerprints formulation and identification, as applied for government interest.

  1. Inherited Assets Services

The tariffs are as stipulated in the attachment of the regulation.

  1. Education and training

The tariffs are as stipulated in the attachment of the regulation.

  1. Immigration services

The tariffs are as stipulated in the attachment of the regulation. Exceptions to the Non-Tax State Revenue derived from the immigration services under article 4 of Regulation No. 45/2014 are:

  • Non-Tax State Revenue in the form of Travel Documents of Indonesia. The Non-Tax State Revenue may be subject to the rate of IDR 0,00.
  • Non-tax State Revenue in the form of visa or immigration permit. Rate of IDR 0.00 may be subject to:

o   Foreigners, in urgent situations;

o   Expatriates in an overseas cooperation program;

o   Foreign college students or students who receive scholarships from the Government of the Republic of Indonesia;

o   Foreigners in the context of implementing the principle of reciprocity; or

o   Foreign citizens being the representatives of foreign governments, international organizations or international non-governmental organizations in the context of humanitarian assistance in disaster areas in Indonesia.

  • Non-tax State Revenue in the form of charges. Rate of IDR 0.00 may be subject to foreigners who are:

o   mentally ill or insane and needed to be hospitalized;

o   in urgent situations;

o   located in Indonesia and incapable;

o   in Indonesia in the context of implementation of deportation;

o   in the process of law enforcement officers; or

o   serving court decision.

  1. Intellectual property rights

The tariffs are as stipulated in the attachment of the regulation.

  1. Hospital health care services

The tariffs are as stipulated in the attachment of the regulation. For those who use their rights as participants of the National health insurance, the rates of Regulation No. 45/2014 shall be of corresponding application. Article 5 of Regulation No. 45/2014 provides the possibility to charge a rate of IDR 0.00, 75%, 50%, or 25% of the rate of Non-Tax State Revenues, taken from hospital health care services, to particular communities.

  1. Collaborative activities with other parties in the context of developing the self-sufficiency of prisoners.

Tariffs for this are as stipulated in the cooperation contract.

Martine Kruitbos

 

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