Zero Tariff Legal Services Unveiled: Capital Partnership Companies Enjoy Automated Fee Relief for Annual Corporate Filings Until December 2026

The Minister of Law has issued Regulation No. 13 of 2026 (“Regulation 13/2026”) on the Amount, Requirements, and Procedures for the Imposition of Tariffs of Up to Rp0.00 (Zero Rupiah) or 0% (Zero Percent) on Types of Non-Tax State Revenue (Penerimaan Negara Bukan Pajak – “PNBP”) Applicable to the Ministry of Law (“Ministry”).

In general, Regulation 13/2026 officially sets a zero tariff for PNBP applicable to legal services relating to the notification of the approval of annual reports of capital partnership companies (“Companies”), covering entities that are subject to mandatory audit requirements and those that are not.[1] This fee exemption is intended to encourage business actors to comply with the applicable legal service requirements while providing legal certainty regarding the imposition of the zero tariff.[2]