Ditjen AHU has announced the timeline of sanctions for companies that have not filed their 2025 annual report through SABH: written warnings will be sent in December 2026, and access to the system will start being blocked on 2 January 2027. If your PT or PT PMA has not yet reported for 2025, file before the blocks begin.
Since 1 June 2026, annual reports can be filed through SABH, the system of Indonesia's Ministry of Law. The report is approved by the general meeting of shareholders, the decision is recorded in a notarial deed, and the notary then submits the information to the system (official announcement of the Ditjen AHU). This is a separate obligation: a filed tax return does not replace it.
Which sanctions apply
Under Permenkum 49/2025, the company first receives a written warning via SABH and/or by email. If the obligation is not fulfilled within 30 days of the notification in SABH, the company's access to the system is blocked.
When access is blocked, the company cannot register a change of director, a change in its shareholders or amendments to its articles of association through SABH until access is restored.
When will SABH access start being blocked?
Written warnings will be sent from 1 to 31 December 2026, and blocking for not filing the 2025 report starts on 2 January 2027. This is consistent with Permenkum 49/2025: a warning first, then 30 days to comply.
Deadlines at a glance
From 1 November 2026. The notarial deed approving the annual report must be sent to Ditjen AHU through SABH within 30 days of the date it is signed (Permenkum 49/2025).
1–31 December 2026. Written warnings to companies that have not filed the 2025 report.
Until 31 December 2026. A zero rate of PNBP (non-tax state revenue fee) applies to filing the annual report.
From 2 January 2027. SABH access is blocked for not filing the 2025 report.
2 January – 30 June 2027. Filing of the 2026 report through SABH.
Companies established in 2026 and companies whose 2026 financial year has not yet ended. They file the annual report in the next reporting period.
It is not worth postponing preparation: collecting documents, shareholder approval of the report and notarisation take time.
Contact Legal Indonesia to check your company's reporting status and prepare the documents for filing.
For more on the requirements and the filing procedure, see our article on the PT annual report.
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