Ministry of Law Waives Annual Report Fee for LLCs Until December

JAKARTA, DDTCNews — The Ministry of Law has set the non-tax state revenue (penerimaan negara bukan pajak/PNBP in Indonesian) tariff at IDR0 for the submission of annual reports by limited liability companies (LLCs).

Minister of Law Regulation 13/2026 affirms that the determination of the PNBP tariff of IDR0 is intended to improve compliance with the provision of legal services.

"This ministerial regulation is prepared with the aim of improving compliance with the provision of legal services; and providing legal certainty for the imposition of a tariff of up to IDR0 or 0% on legal services," reads Article 1 of Minister of Law Regulation 13/2026, as cited on Wednesday (12/8/2026).

The aforementioned IDR0 PNBP tariff applies to the submission of notifications of annual report approval for both audit-obligated and non-audit-obligated LLCs.

This IDR0 PNBP is available to LLCs that submit notifications of annual report approval between 1 August and 31 December 2026.

Without Minister of Law Regulation 13/2026, the submission of the notification of annual report approval for an audit-obligated LLC is subject to a PNBP charge of IDR500,000 per notification, whilst the submission of a notification of annual report approval for a non-audit-obligated LLC is subject to a PNBP charge of IDR250,000 per notification.

To submit the notification of annual report approval for an LLC, the public must use the electronic system operated by the Ministry of Law.

Promulgated on 3 August 2026, Minister of Law Regulation 13/2026 was declared to have come into force on that date. (dik)