This statute grants special autonomy to the province of Nanggroe Aceh Darussalam (Aceh) from the Unitary State of the Republic of Indonesia. It provides new financial regulations relating to the taxation of the Acehnese people, as well as in regards to the proceeds of Aceh's natural resources. It grants legislative power to the People's Representative Council of Nanggroe Aceh Darussalam, in which it vests legislative, budgetary, and policy surveillance powers. It provides scope for the election of a governor and executive, as well as the establishment of a regional police force and shari'a court system. Interestingly, rather than describing the Acehnese people as rebellious, the statute refers to their great resilience and fighting spirit, as well as having become an inspiration for those striving to achieve and preserve Indonesian independence.