Structuring of Authority and Digitalization of Announcement Services for Limited Liability Companies and Foundations under Minister of Law Regulation No. 14 of 2026

Introduction

On 13 August 2026, the Minister of Law of the Republic of Indonesia issued Minister of Law Regulation No. 14 of 2026 on Procedures for the Announcement of Limited Liability Companies in the State Gazette of the Republic of Indonesia and the Supplement to the State Gazette of the Republic of Indonesia and the Announcement of Foundations in the Supplement to the State Gazette of the Republic of Indonesia (“Minister of Law Regulation 14/2026”). Minister of Law Regulation 14/2026 re-regulates the procedures and mechanisms for the announcement of Limited Liability Companies (“LLCs”) and Foundations in the State Gazette of the Republic of Indonesia and/or the Supplement to the State Gazette of the Republic of Indonesia as part of the fulfillment of the publicity principle and legal certainty for legal entities. This regulation was promulgated on 20 August 2026 and published in the State Gazette of the Republic of Indonesia of 2026 No. 583.

The issuance of Minister of Law Regulation 14/2026 was prompted by evolving legal requirements in the provision of legal entity announcement services, particularly for LLCs and Foundations. Through this new regulation, the Government seeks to establish an effective, integrated, transparent, and accountable announcement service system. In line with the restructuring of the authority and procedures for such announcements, Minister of Law Regulation 14/2026 revokes and declares no longer applicable Minister of Law and Human Rights Regulation No. M.HH-02.AH.01.01 of 2010 and Minister of Law and Human Rights Regulation No. M.HH-02.AH.02.01 of 2010.

Comparison 

Minister of Law Regulation No. 14 of 2026 introduces significant restructuring of the procedures and mechanisms for the publication of the legal status of LLCs and Foundations compared with the previous provisions.

Key Provisions

• Restructuring of Mandated Authority and System Integration

Pursuant to Article 2 paragraph (1), announcements of LLCs in the State Gazette of the Republic of Indonesia (“BNRI”) and the Supplement to the State Gazette of the Republic of Indonesia (“TBNRI”), as well as announcements of Foundations in the TBNRI, are carried out by the Minister whose authority is mandated to the Director General of Legislation. Furthermore, pursuant to Article 2 paragraph (2), such announcements cover the establishment, amendments to the articles of association, and dissolution of LLCs, as well as the establishment of Foundations that have been ratified as legal entities and amendments to the articles of association of Foundations, whether approved or notified.

Pursuant to Article 8 paragraphs (1) and (2), the Directorate General of Legislation administers the Company and Foundation Announcement system to support the implementation of announcements and the administration of Non-Tax State Revenue (“PNBP”). Referring to Article 8 paragraph (3), the Announcement system is integrated with the Legal Entity Administration System (“SABH”). In addition, pursuant to Article 2 paragraph (3), data relating to the establishment, amendments to the articles of association, and dissolution of LLCs, as well as the establishment and amendments to the articles of association of Foundations, are electronically transmitted from SABH to the Announcement system or electronically submitted by a Notary or liquidator to the Announcement system administered by the Director General of Legislation.

• One-Stop Submission of Announcements Simultaneously through SABH

Pursuant to Article 9, Announcements are, in principle, submitted electronically through SABH and are made simultaneously with the submission of an application for establishment, approval, or notification in accordance with the provisions of laws and regulations concerning the establishment, amendment, and dissolution of legal entities of Companies, as well as the ratification and amendment of the articles of association of Foundations.

However, the mechanism for simultaneous submission through SABH does not apply to announcements concerning notification of the dissolution of a Company and a plan for the distribution of assets resulting from liquidation. For these two types of announcements, the application is submitted electronically through the Announcement system administered by the Director General of Legislation.

• Details of the Objects and Content of Announcements of Limited Liability Companies (LLCs)

 

• Objects of Announcements of Foundations

Article 7 letter a stipulates that announcements of the establishment and amendments to the articles of association of Foundations are made in the Supplement to the State Gazette of the Republic of Indonesia (“TBNRI”). The objects of such announcements consist of the deed of establishment of the Foundation together with the Minister's Decree concerning the establishment of the Foundation.

Referring to Article 7 letters b and c, the objects of announcements of Foundations include the deed of amendment to the Foundation's articles of association that has been approved, together with the Minister's Decree concerning approval of the amendment to the Foundation's articles of association and/or the deed of amendment to the Foundation's articles of association for which notification has been submitted, together with the notification receipt letter.

• Special Procedures and Procedural Deadlines for LLC Liquidation

Pursuant to Article 10, announcements of the notification of the dissolution of a Limited Liability Company (“LLC”) and/or the plan for the distribution of assets resulting from liquidation are submitted electronically through the Announcement system administered by the Director General of Legislation. Referring to Article 11 paragraph (1), an application for the announcement of the dissolution of an LLC is submitted by a Notary or liquidator by completing the required fields. In such submission, the Notary or liquidator must attach the legal basis for the dissolution of the LLC and the notification to creditors published in a newspaper as stipulated in Article 11 paragraph (2). An application for the announcement of the dissolution of an LLC must be submitted no later than 30 (thirty) Days from the date of dissolution of the LLC.

Furthermore, pursuant to Article 12 paragraph (1), an application for the announcement of the plan for the distribution of assets resulting from liquidation is submitted by the liquidator through the Announcement system by completing the required fields. The liquidator must also attach the newspaper containing the plan for the distribution of assets resulting from liquidation. Referring to Article 12 paragraph (3), the Minister announces the plan for the distribution of assets resulting from liquidation no later than 60 (sixty) Days from the date the complete application is received.

• Procedure for Payment of PNBP

In addition, pursuant to Article 13 paragraphs (1) and (2), the Notary or liquidator must pay the Announcement fee in accordance with the provisions of laws and regulations in the field of Non-Tax State Revenue (“PNBP”) through the online PNBP information system. After payment has been received, the Directorate General of Legislation generates the Announcement layout and the numbering of the BNRI or TBNRI (Article 13 paragraph (3)). Where payment has not been made, Article 13 paragraph (4) stipulates that the Announcement system shall notify the applicant that the decree and/or notification letter cannot yet be announced.

Closing

Minister of Law Regulation 14/2026 introduces changes to the procedures for announcements of LLCs and Foundations by regulating the restructuring of authority, digitalization of processes, and system integration. In addition, Minister of Law Regulation 14/2026 regulates procedural aspects relating to the objects of announcements, content, submission mechanisms, special procedures for the dissolution and liquidation of LLCs, and payment of PNBP. Accordingly, the implementation of Minister of Law Regulation 14/2026 should be taken into consideration by LLCs, Foundations, Notaries, and liquidators, particularly in adapting the announcement submission process to the electronic mechanisms and new authority arrangements stipulated in the regulation.