Ditjen AHU has extended the transition period for submitting annual reports from PT and PT PMA companies for 2025 until 31 December 2026. It was previously due to end on 31 October.
Under the updated schedule, written warnings will be sent to companies from 1 to 31 December 2026, and blocking of access to the SABH system will begin on 2 January 2027.
The new requirements are governed by Permenkum 49/2025. From 1 June 2026, companies can submit annual reports through SABH. To do so, the report must be approved by the general meeting of shareholders, and the corresponding resolution must be notarised. The notary then submits the required information to the system. Corporate reporting does not replace the tax return: companies must meet both requirements separately.
What happens to companies that don't comply?
First, the company will receive a written warning via SABH or by email. If the violation is not resolved within 30 days of the date of the notification in the system, access to SABH will be blocked.
This means the company will temporarily be unable to register a change of director, a change in shareholders, or amendments to its articles of association. Companies are given 30 days from the date of the notification in SABH to comply, so the actual blocking date may vary.
Legal Indonesia recommends that companies that have not yet submitted their report for 2025 check their documents and start preparing their submission in advance.
For more details on the requirements and the submission procedure, see Legal Indonesia's article on the PT annual report.
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