On 11 December 2025, the Minister of Law of the Republic of Indonesia has enacted Minister of Law Regulation No. 49 of 2025 on the Requirements and Procedures for the Establishment, Amendment, and Dissolution of Limited Liability Company Legal Entities ("MOL Regulation 49/2025"), which revokes Minister of Law and Human Rights Regulation No. 21 of 2021 on the Requirements and Procedures for the Registration of the Establishment, Amendment, and Dissolution of Limited Liability Company Legal Entities.
One of the key changes introduced under MOL Regulation 49/2025 is the obligation for Limited Liability Companies to submit a notification regarding the approval of their Annual Report which has been approved by the General Meeting of Shareholders ("GMS") to the Minister of Law through a notary.
This obligation warrants attention, as any delay or failure to submit the notification may result in the imposition of administrative sanctions on the Limited Liability Company.