Requirements to Obtain NPPBKC for Tobacco and Goods Factories

The Directorate General of Taxation states that entrepreneurs running tobacco factories or other excise‑goods production must hold a Nomor Pokok Pengusaha Barang Kena Cukai (NPPBKC) to operate. This requirement is set out in Ministerial Regulation (PMK) No.66/2018, amended by PMK No.68/2023. It applies to both individuals and legal entities conducting business in Indonesia.

Applicants must satisfy seven location criteria, possess a business licence from the relevant industrial or trade authority, submit a complete application with registration data, a stamped statement, and a description of their business processes. The factory site must be separated from residential areas, have public road access, and meet minimum area thresholds, such as at least 200 m² for tobacco factories. Additional documents include proof of ownership or lease and facilities for storing raw materials and finished products.

Meeting these conditions enables the company to operate legally and prevents suspension or revocation of the NPPBKC. For taxpayers, compliance provides legal certainty in the production and distribution of excise goods. The application proceeds through a site inspection, completion of the attachment B form, and presentation of the business flow.