Since June 1, 2026, the Directorate General of Legal Administration of Indonesia (AHU) has started accepting annual reports through the SABH system, marking the practical commencement of the annual reporting regime introduced pursuant to Minister of Justice Regulation No. 49 of 2025.
Annual reports can no longer be treated as internal documents; they are now mandatory filings to be submitted to the AHU. Any company planning a change of director or commissioner, a transfer of shares, or any other registration must ensure in advance that its annual reports are prepared and ready for submission. Exemptions do not apply to companies with foreign investment (PMA), so subsidiaries owned by foreign parties and registered in Indonesia are fully subject to the law.







