| Issue Number : 5549ID See Translation Version

This Regulation establishes a minimum 20% concession rate for persons with disabilities who hold official Disability Cards (Kartu Penyandang Disabilitas ? ?KPD?) that now applies across ten sectors (e.g. education, transportation and healthcare). The new framework also permits healthcare facility-issued disability certificates to be utilized as alternative proofs pending KPD issuance. This Regulation also mandates the provision of government incentives to private companies that offer concessions to or that employ persons with disabilities, as well as tourism companies that offer accessible travel services.

| Issue Number : 5548ID See Translation Version

This Circular establishes unified tax compliance supervision that covers both registered and unregistered taxpayers, as well as regional data collection through the use of expanded digital techniques. The Circular introduces comprehensive, simple and automatic material compliance research, as well as improved automation of the Core Tax Administration System. Taxpayers may also continue to enjoy a 14-day SP2DK response period with possible seven-day extensions, requiring submissions of accurate tax data and timely responses in order to settle compliance issues.

| Issue Number : 5547ID See Translation Version

The Financial Services Authority (Otoritas Jasa Keuangan ? ?OJK?) has now strengthened the internal control framework for Securities Underwriters (Penjamin Emisi Efek ? ?PEE?) by introducing comprehensive requirements for issuer assessments, due diligence, risk management and conflict-of-interest controls. The OJK now requires PEE to implement enhanced Standard Operating Procedures (SOP) prior to engaging in any public offerings, thereby ensuring more robust verification processes and greater accountability for issuer disclosures, investor protection and operational risk management.

| Issue Number : 5546ID See Translation Version

This Decree establishes a set of inspection and certification guidelines for Indonesian-flagged pontoon and self-propelled barges that transport nickel ore, allowing crew statements to evidence cargo lashing and International Maritime Solid Bulk Cargoes (IMSBC) Code competency. The Decree shifts compliance responsibility toward internal vessel personnel and company oversight, removes the explicit intact tarp (utuh) requirement and emphasizes crew responsibility for ensuring that all cargo is securely lashed and that vessel stability is maintained.

| Issue Number : 5545ID See Translation Version

This Regulation establishes a new framework for development investments in strategic projects, with BPI Danantara facilitating project selection, fundraising and execution. Investments may utilize KPBU, BUMN assignments or other lawful schemes, and should be supported by diverse sources of funding and Special Purpose Vehicles (SPV) as standby partners. Selective government support and comfort letters may enhance overall project bankability, while stakeholders should maintain good governance, integrated risk management and ring-fenced pockets.

| Issue Number : 5544ID See Translation Version

The Second Amendment significantly decentralizes trade and forestry compliance within Batam KPBPB by granting the Head of the Batam Development Authority the direct power to exempt certain parties from specific import restrictions. Furthermore, this new framework also expands the mandatory basic requirements that apply to the business licensing regime so that they now include new forestry utilization and release approvals.

| Issue Number : 5543ID See Translation Version

BPOM has put together a standardized electronic procedure for the issuance of drug export documents, including Certificates of Pharmaceutical Products and Good Manufacturing Practice Compliance Certificates. The Draft Regulation is set to introduce mandatory single-account registrations, electronic verifications, strict evaluation timelines that are governed by clock-on/clock-off mechanisms and formal third-party export contracting rules. Any non-compliance or submission of false data risks immediate electronic system suspensions that may last for up to one year.

| Issue Number : 5542ID See Translation Version

The Ministry of Law has now comprehensively restructured the Non-Tax State Revenue (Penerimaan Negara Bukan Pajak /PNBP) framework, introducing a number of significant changes to the applicable fees for corporate registrations, legal services and intellectual property-related services. Businesses should assess the impact of increased tariffs and update their cost planning before the Regulation ultimately comes into effect on 1 August 2026.

| Issue Number : 5541ID See Translation Version

BPOM has introduced a more robust framework for the withdrawal and destruction of non-compliant drugs and drug materials by expanding recall obligations to cover products with non-compliant product information and imposing additional certification requirements upon biological products. The new Regulation also strengthens recall triggers, broadens the entities subject to recalls, including retail outlets, and provides transitional arrangements for recalls that were initiated under the previous regime.

| Issue Number : 5540ID See Translation Version

If it is ultimately enforced, then this Draft Regulation will introduce two classifications of pharmaceutical precursors and will see reference standards encompassing new Analysis of Supervision Results (Analisa Hasil Pengawasan ? ?AHP?) requirements. The Draft Regulation is also set to streamline various administrative requirements, including exemptions from certain specific documentation requirements for qualifying Category 2 pharmaceutical precursors and certain exports. The new framework also introduces a power of attorney requirement for certain exporters. Meanwhile, the deadline for the submission of additional data has been extended to seven business days per permitted attempt.

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