Minister of Finance Regulation

Peraturan Menteri Keuangan

Minister of Finance Regulations (PMK) are regulations from the Indonesian Minister of Finance as one of his authorities in regulating fiscal policy in Indonesia. PMK functions to regulate various aspects related to fiscal policy, such as taxation, customs, budgets and state financial management.

As a further regulation under the law, PMK also has regulatory legal force, so that all citizens, including business actors and government agencies must comply. The Minister of Finance can change or revoke the PMK according to needs and changing situations, and can also be canceled by a court if it is proven not to be in accordance with applicable law.

An example of a Minister of Finance Regulation that regulates customs is Minister of Finance Regulation (PMK) Number 96 of 2023 concerning Customs, Excise and Tax Provisions for Import and Export of Consigned Goods. This regulation regulates customs procedures that apply to import and export activities of goods via post or courier service companies.

This PMK aims to provide legal certainty and convenience in customs activities, as well as encourage the development of sustainable international trade. Business actors must understand the provisions in PMK Number 96 of 2023 in order to fulfill their obligations related to customs in Indonesia.

PMK Number 96 of 2023 has replaced PMK Number 199/PMK.010/2019 concerning Customs, Excise and Tax Provisions on Imported Consigned Goods.

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Don’t hesitate to immediately contact us hisconsulting.co.id to get the best tax and customs services. We are ready to help you with fast, precise and accurate service. Update on the latest Minister of Finance regulations at https://jdih.kemenkeu.go.id/

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