ANNUAL REPORTING OF COMPANIES THROUGH THE GMS At the end of 2025, the Government issued Minister of Law Regulation No. 49 of 2025 on the Requirements and Procedures for the Registration of Establishment, Amendment, and Dissolution of Limited Liability Companies (“MoHR Regulation 49/2025”), which came into force on 17 December 2025. This regulation replaces Minister … Read more
The Central Bureau of Statistics (Badan Pusat Statistik – “BPS”) has officially enacted the Indonesian Standard Industrial Classification (Klasifikasi Baku Lapangan Usaha Indonesia – “KBLI”) 2025 through BPS Regulation No. 7 of 2025. This regulation replaces KBLI 2020 and serves as the latest standard for classifying economic activities in Indonesia, both for statistical purposes and … Read more
DIRECTOR GENERAL OF TAX REGULATION NUMBER PER – 19/PJ/2025 CONCERNING THE DEACTIVATION OF TAX INVOICE ISSUANCE ACCESS FOR TAXABLE ENTERPRISES THAT FAIL TO FULFILL THEIR OBLIGATIONS IN ACCORDANCE WITH THE LAWS The purpose of this regulation to deactivate the access for tax invoice issuance, as stipulated in the Minister of Finance Regulation Number 81 of … Read more
The Government of Indonesia has issued the latest provisions relating to the Regulation of the Minister of Investment and Downstreaming/Head of the Investment Coordinating Board Number 5 of 2025 (“BKPM Regulation 5/2025”), which revokes three previously applicable regulations, namely the BKPM Regulation Number 5 of 2021 concerning Guidelines and Procedures for Supervision of Risk-Based Business … Read more
The accelerated and continuous economic growth in Indonesia has led to an increasing number of debt problems that occur between business actors. Uncollectible receivables often cause serious problems that interfere with a company’s performance. The ordinary civil lawsuit mechanism cannot adequately address the need for a fast and effective legal remedy for debt settlement in … Read more
MINISTER OF FINANCE REGULATION NO. 62 OF 2025 – AMENDMENT TO MINISTER OF FINANCE REGULATION NO. 26/PMK.010/2022 ON THE HARMONIZED SYSTEM OF GOODS CLASSIFICATION AND THE IMPOSITION OF IMPORT DUTY TARIFFS ON IMPORTED GOODS Minister of Finance Regulation No. 62 of 2025 constitutes the second amendment to Regulation No. 26/PMK.010/2022 on the Harmonized System of … Read more
On 10 March 2025, the Indonesian National Police enacted Regulation No. 3 of 2025 on Police Functional Oversight of Foreign Nationals (“Police Regulation No. 3/2025”). This regulation introduces significant changes to one of the long-standing administrative obligations applicable to foreign nationals, including Foreign Workers, residing and working in Indonesia, namely the obligation to obtain a … Read more
In response to various issues and public concerns regarding the obligation to pay copyright royalties for songs and/or music, one of which was triggered by a copyright infringement case involving a restaurant entity in Bali, the Minister of Law and Human Rights (“MOLHR”) has issued MOLHR Regulation No. 27 of 2025 (“MOLHR Reg. 27/2025”). This … Read more
Currency exchange is no longer always in physical form, such as coins and paper money. Currently, Crypto Assets can be recognized as a new medium of exchange, and public interest in investing in Crypto Assets is also increasing. On August 1, 2025, the Indonesian government, through the Director General of Taxes, issued Minister of Finance … Read more
MINISTER OF FINANCE REGULATION NUMBER 37 YEAR 2025 (MOF 37/2025) ON THE APPOINTMENT OF OTHER PARTIES AS INCOME TAX COLLECTORS AND PROCEDURES FOR COLLECTING, DEPOSITING, AND REPORTING INCOME TAX COLLECTED BY OTHER PARTIES ON INCOME RECEIVED OR OBTAINED BY DOMESTIC MERCHANTS WITH TRADING MECHANISMS THROUGH ELECTRONIC SYSTEMS This regulation aims to facilitate public participation in … Read more
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