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Zero Fee for Company Annual Report Notifications: PERMENKUM 13/2026

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Regulatory digest Published 13 October 2026 Machine-drafted

The Minister of Law issued Regulation of the Minister of Law Number 13 of 2026 on the amount, requirements and procedure for imposing a tariff of up to Rp0.00 or 0% on types of non-tax state revenue at the Ministry of Law. It was signed in Jakarta on 1 August 2026 by Minister Supratman Andi Agtas. Its preamble states that it implements Article 6(3) of Government Regulation Number 30 of 2026, which sets the types and tariffs of non-tax state revenue at the Ministry of Law. The regulation has four articles.

Purpose

Article 1 gives the regulation two aims: to increase compliance with legal services, and to provide legal certainty on the imposition of a tariff of up to Rp0.00 or 0% on legal services.

Key Provisions

The zero tariff (Article 2). Article 2(1) allows a non-tax revenue tariff at the Ministry of Law to be set at Rp0.00 of the tariff fixed in the legislation on the types and tariffs of non-tax revenue at the Ministry. Under Article 2(2), the revenue that may be charged at Rp0.00 is the revenue from one legal service: the notification of approval of the annual report of a capital-partnership limited liability company. Article 2(3) divides that service into two: notifications for companies that meet the criteria for a mandatory audit, and notifications for companies that do not.

Who benefits and for how long (Article 3). Article 3(1) grants the Rp0.00 tariff to every capital-partnership limited liability company that submits a notification of approval of its annual report between 1 August 2026 and 31 December 2026. The window is fixed in the text; the regulation does not extend the zero tariff beyond 31 December 2026.

How the notification is made. Article 3(2) requires the notification to be submitted through the electronic system operated by the Ministry of Law. Article 3(3) provides that the zero tariff applies without a separate application, so a company does not need to ask for it.

Entry into Force

Article 4 provides that the regulation takes effect on the date it is promulgated, and orders its placement in the State Gazette of the Republic of Indonesia. The regulation contains no transitional provisions and revokes no earlier instrument. Other ministries and agencies have their own tariff schedules for non-tax revenue, set by government regulation, such as the Audit Board's tariffs.

Checked against the official text of PERMENKUM 13/2026 on 12 October 2026. This is not legal advice; report corrections to contact@crpg.id.


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