PP 9/2012 stipulation on coal

By Adianto P. Simamora

The newly-issued government regulation on tariff of non-tax receivable stipulates the royalty on coal was calculated based on its calorific values mined both through open-pit and underground mining systems with the figure of royalty unchanged from the previous tariff.

The regulation that took effect starting January 12 says the royalty of coal from open-pit mining with calorific value of less than 5,100 kcal/kg was 3 percent per ton of sales. The coal with calorific value of 5,100-6,100 has royalty of 5 percent while the premium coal having the calorific value of over 6,100 has the royalty of 7 percent per ton of sales.

In term of coal from the underground mining, royalty for low ranking coal is 2 percent per ton of sales, the medium ranki with calorific value of 5,100-6,100 is 4 percent per ton of sales while for the royalty for the high ranking coal is 6 percent.

The miner should also pay a number of non-tax receivable including for testing the calorific value of coal at Rp75,000 per sample.

The government regulation No 9/2012 signed by President Susilo Bambang Yudhoyono is the revision of PP No.45/2003 which was made as part of the government?s efforts to incrase state revenue from royalties in mineral and coal mining sector.

Editing by David Mustakim