Tax Compliance to Become Requirement for Mining Operators Submitting RKAB

Jakarta — The government is currently in the process of finalising provisions on fiscal certificates (SKF) for mining sector taxpayers submitting work plans and budget estimates (RKAB).

Bimo Wijayanto, Director General of Taxation at the Ministry of Finance, explained that discussions on the SKF are currently in the finalisation stage.

“As of today, the Directorate General of Taxation (DJP) and the Directorate General of Mineral and Coal (Minerba), Ministry of Energy and Mineral Resources, are finalising the discussion of fiscal certificates in the submission of RKAB for mining companies,” said Bimo during a press conference on 12 March 2026.

Earlier, President Prabowo Subianto formally signed new regulations in the mineral and coal mining (minerba) sector. The regulations are contained in Government Regulation (PP) No. 39 of 2025 concerning the Second Amendment to PP No. 96 of 2021 on the Implementation of Mineral and Coal Mining Business Activities.

The new policy was established and took effect on 11 September 2025, bringing several important changes to the management of national minerba resources.

The PP No. 39 of 2025 first amended provisions regarding the granting of Mining Business Licence Areas (WIUP) for metal minerals and coal, which can now be allocated through auction and priority allocation mechanisms.

Under the new regulation, submission of a fiscal certificate has become a mandatory requirement for applications for Special Mining Permits (IUPK) as part of financial administrative data.