The differences in business risk between PT and CV range from low to high risk levels. High-risk businesses require an NIB and a business license; medium-high risk businesses require an NIB and a Standard Certificate; medium-low risk businesses require an NIB and a Standard Certificate; and low-risk businesses only require an NIB.
KBLI 46 applies to wholesale trade, where goods are sold to distributors for further processing or resale. KBLI 47 applies to retail trade, where goods are sold directly to end consumers. They cannot be combined due to the fundamental differences between wholesale and retail activities. Legal basis: Article 19 paragraph (1) of Ministry of Trade Regulation No. 66 of 2019.
A Standard Certificate is proof of compliance with required business activity standards as a legal document. It is required as a commitment from business actors to conduct activities in accordance with government-established standards. It is categorized based on risk level: low, medium-low, medium-high, and high, referring to Government Regulation No. 55 of 2021 on Risk-Based Business Licensing.
TDP and SIUP have been revoked following the implementation of the Job Creation Law. Business licensing is now risk-based: low-risk businesses obtain an NIB; medium-low risk obtain an NIB and a Standard Certificate; medium-high risk obtain a Standard Certificate issued by the central government; and high-risk businesses obtain an NIB and a business license issued by the central or regional government.
The process involves several stages, starting with document preparation such as ID card, logo, brand name, business field, email, and digital signature. Legalize conducts trademark searches and determines trademark class codes. Trademark registration is completed within 2 business days. Clients receive a Trademark Statement Letter and Trademark Registration Letter, which can be verified in the DJKI system via the official website. The Trademark Certificate is issued approximately 10 months after registration, while the trademark is legally protected from the initial documents.
Corporate income tax rates for PT and CV have decreased in accordance with government regulations. The corporate income tax rate was gradually reduced: 22% applied in 2020 and 2021, and 20% effective from 2022 onward. For publicly listed companies (Tbk), the rate is reduced by an additional 3% from the general rate. The applicable rates for Tbk companies are 19% in 2020–2022 and 17% starting in 2023. Requirements include having at least 300 shareholders, each owning less than 5% of shares, and shares being traded for a minimum of 183 days per year.
Disclaimer: Legalize.IDN is not a government agency, but it is a legally registered entity and authorized service provider that helps clients prepare and obtain official government documents such as notarial deeds, business permits, and other legal documents in accordance with applicable regulations.