Government Regulation No. 15 Year 2022 provides guidance regarding taxation of the coal mining sector and is applicable to holders of mining business licenses (Izin Usaha Pertambangan) and special mining business licenses (Izin Usaha Pertambangan Khusus), including those that are a continuation of coal contract of work (Perjanjian Karya Pengusahaan Pertambangan Batu Bara) operations.
Source: KPMG
