Indonesia has extended the transitional compliance period for outstanding 2025 annual report submissions through the Legal Entity Administration System (SABH) until December 31, 2026. However, written warnings will begin on December 1, with SABH access blocking scheduled from January 2, 2027.
Need assistance with AGMS submissions? Email info@mapresourcesindonesia.com
The extension applies to Indonesian limited liability companies (PTs), including foreign-owned companies (PT PMAs), but not individual limited liability companies. It concerns annual reporting obligations following the Annual General Meeting of Shareholders (AGMS), rather than the deadline for holding the meeting itself.
What Must Companies Do Before the Extended December 2026 Deadline?
Companies whose financial year ended on December 31, 2025, were required to hold their AGMS by June 30, 2026, and obtain shareholder approval of their annual report, including the financial statements.
Following shareholder approval, the decision must be documented in a notarial deed and submitted through SABH, together with the annual report.
From November 1, 2026, submissions must be completed within 30 calendar days of signing the notarial deed, notwithstanding the transitional compliance arrangements.
What if the Company Has Not Held Its AGMS?
Companies that missed their AGMS deadline must arrange the overdue meeting and obtain shareholder approval of the annual report.
Are There Government Fees for Submitting the Annual Report?
A temporary zero-rupiah government fee applies to annual report approval notifications submitted between August 1 and December 31, 2026.
The exemption covers companies with and without mandatory financial statement audit requirements. Notarial and professional service fees remain payable separately.
What Happens if a Company Misses the Extended 2026 Deadline?
Written warnings: December 1–31, 2026
Companies with outstanding submissions may receive written warnings through SABH or electronic correspondence.
Following notification, companies generally have 30 calendar days to complete their obligations before access blocking applies.
SABH access blocking: From January 2, 2027
Companies that remain noncompliant after the applicable warning period may have their SABH access blocked.
Resolve outstanding annual reporting requirements with MAP Resources Indonesia at info@mapresourcesindonesia.com
Blocked access can prevent PT PMAs from registering changes to directors, commissioners, shareholders, and share ownership, potentially delaying planned acquisitions or corporate restructuring.
To restore SABH access, companies must submit an application through SABH with the notarized annual report approval and annual report.
Complete Your AGMS Annual Reporting Requirements with MAP Resources Indonesia
MAP Resources Indonesia assists foreign-owned companies with AGMS documentation, notarial coordination, and SABH annual reporting submissions. For assistance, email info@mapresourcesindonesia.com.
