TL;DR
Under Minister of Law Regulation 49/2025, Article 16, directors of a capital-partnership company submit the annual report to the general meeting of…
The Facts
Under Minister of Law Regulation 49/2025, Article 16, directors of a capital-partnership company submit the annual report to the general meeting of shareholders (RUPS), after commissioners' review, within six months after the financial year ends.
RUPS approval is recorded in a notarial deed. Directors submit that approval to the minister through a notary within 30 calendar days of the deed's signing. Submission is electronic through SABH and includes the approval deed and annual report.
Article 16 specifies report contents, including financial statements, company activities, social and environmental responsibility, material issues, commissioners' supervision and information about directors and commissioners. Articles 17–18 provide for a written warning and possible restriction of SABH access for non-compliance.
The AHU portal's annual-report announcement is an official reference point for checking the current filing notice. Confirm any applicable implementation instructions with the notary handling the company's filing.
Is there one November deadline for every PT PMA?
The sequence described above is tied to company-specific dates. Ask the notary to establish the applicable deadline from the records rather than assuming a common November date.
What evidence should management request?
Request the approved report, signed deed, submission evidence and official receipt. Keep an explanation of any pending step alongside them.
Can another compliance filing be treated as proof of this submission?
Verify the actual AHU/SABH record for this obligation instead of assuming that a different filing has completed it.
The cover is an AI-generated editorial illustration.
Bali Zero Take
The Hidden Insight
A report being prepared, approved, notarised and submitted are distinct milestones. A useful status update identifies which milestone has actually been reached.
Our Analysis
We recommend one company checklist connecting the financial year-end, report preparation, commissioners' review, shareholder approval, deed signing and submission evidence. Assign an owner to each step and reconcile the dates with the notary.
If records are incomplete or a warning has arrived, request a written assessment of the current position. Avoid selecting a new date simply because it appears in a general online guide.
Our Advice
Before signing, have the relevant advisers reconcile the report with the company's actual accounts and governance records. After submission, retain the receipt with the approved version so that future enquiries can be answered from evidence.
Next Steps
Action Items
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