The government is reviewing incentives given to companies with nickel processing and refining facilities.With the increasing number of nickel smelters, the Deputy Minister of Energy and Mineral Resources stated that nickel smelting companies such as those producing nickel pig iron and ferronickel are no longer considered advanced industries, whereas previous incentives were largely based on the designation of advanced industry. The incentives currently under review mainly involve tax exemptions or tax holidays for rotary kiln electric furnace nickel smelters for a certain period. The Investment and Downstream Ministry has selected some projects that are no longer considered advanced industries in Indonesia, and has adjusted the classification of certain industries in implementation; other incentive mechanisms will be studied later. The Ministry of Finance also has regulations regarding the extension of tax exemptions, and the future business sectors are still under evaluation. However, the government will continue to encourage downstream programs for all mineral and coal commodities, as they create added value for the country.