Two Major Compliance Reforms: Indonesia’s New Annual Filing Compliance & New Business Classification Codes

In the space of a single week in December 2025, Indonesia's regulatory architecture for corporate compliance shifted on two separate fronts. On 17 December 2025, the Ministry of Law and Human Rights enacted Regulation No. 49 of 2025 (Permenkum 49/2025), which changes how the Annual General Meeting of Shareholders (GMS) approval of the Annual Report is conducted, which is now treated as a state-monitored filing obligation rather than an internal corporate formality. On 18 December 2025, Central Bureau of Statistics Indonesia (BPS) promulgated Regulation No. 7 of 2025, retiring KBLI 2020 in favor of KBLI 2025, the classification system that serves as the main reference for every business compliance matter, including NIB, licenses, and the relevant investment commitments.
Individually, each reform is a procedural update. Together, they tighten Indonesia's two principal systems of corporate record, Sistem Administrasi Badan Usaha (SABH) for legal entity status and Online Single Submission (OSS) for licensing and business classification. This is a structural change in how the government verifies their subjects.