This Circular updates the calculation components for Risk-Weighted Assets (Aset Tertimbang Menurut Risiko "ATMR") for peoples economic banks (Bank Perekonomian Rakyat/BPR), thereby expanding the list of assets and increasing the maximum risk-weight percentage to 150%. New classifications include securities issued by regional governments and abandoned property and equity participation, while some asset categories have now been removed altogether. It should also be noted that calculations must be undertaken in line with the format provided under the Appendix to the Circular.

Broadly speaking, Customs Notifications for Free-Trade Zones (Pemberitahuan Pabean Free Trade Zone "PPFTZ") can be submitted by relevant businesses electronically through the Service Computer System (Sistem Komputer Pelayanan "SKP"), which is integrated into the Indonesia National Single Window System (Sistem Indonesia National Single Window "SINSW"). Businesses may also delegate PPFTZ submissions to Customs Service Management Companies (Pengusaha Pengurusan Jasa Kepabeanan "PPJK"). Additionally, PPFTZ may be submitted in written form through the use of physical documents if the SKP is unavailable or is experiencing any operational disruptions.

In addition to officially recognizing electronic evidence and digital forensics as an official part of the Indonesian criminal justice system, the Draft Bill also classifies corporations as subjects of criminal law, meaning that they may be subject to the imposition of additional penalties in certain cases. Moreover, the Draft Bill also introduces an alternative, non-litigation, dispute resolution mechanism that allows for cases to be settled outside the court system through the formulation of agreements between perpetrators, victims and prosecutors.

The scope of the parties required to implement energy management has now been expanded to include: 1) Transport sector users who consume 4,000 tons or more of oil equivalent per year; 2) Industrial sector users who consume 4,000 tons or more of oil equivalent per year; and 3) Building sector users who consume 500 tons or more of oil equivalent per year. Additionally, the range of entities eligible to implement energy management now includes: 1) Transport sector users who consume less than 4,000 tons of oil equivalent per year; 2) Industrial sector users who consume less than 4,000 tons of oil equivalent per year; and 3) Building sector users who consume less than 500 tons of oil equivalent per year.

Electrical safety assessments must now take overvoltage, electric current, dielectric strength, leakage current and touch current into consideration. Moreover, said assessments also require compliance with safety standards, including Indonesian National Standard (Standar Nasional Indonesia "SNI") International Electrotechnical Commission ("IEC") 60950-1, SNI IEC 62368-1 and IEC 60950-1, depending on the type of device that is being assessed. Furthermore, assessments must follow a risk-based approach by identifying and classifying energy sources, implementing protective measures and evaluating their effectiveness in accordance with relevant SNI or IEC standards. Devices must also be powered continuously through dedicated external power supplies or AC sources and must operate in line with Safety Extra Low Voltage (SELV) in environments where overvoltages from telecommunications networks are unlikely to occur.

Regulation the Minister of the Maritime Affairs and Fisheries No. 7 of 2025 on the Utilization of Conservation Areas (Regulation 7/2025) has now reshaped the permitting system for conservation areas, dividing said permits into Business Permits for fishing, aquaculture, tourism and construction purposes, and Non-Business Permits for research, education and public infrastructure purposes, which will remain valid for periods of up to 20 years. Business Permits are issued through the Online Single Submission (OSS) system or Management Organization Unit (Satuan Unit Organisasi Pengelola SUOP), while non-business approvals are issued by the Minister or relevant Governor. All existing activities must be brought into compliance with this new framework by 10 March 2026.

These newly updated provisions allow the Minister to control export activities by requiring the Director-General of Foreign Trade to report on applications for business licenses ("Export Licenses") within the export sector before they are processed or approved. The implementation of Service Level Agreements ("SLA") for the issuance of Export Licenses must take said reports into consideration in relation to the national interest. In addition, the previous requirement for applications for Export License changes to be submitted within 30 days from the date of any data change has now been removed. Meanwhile, the timeframe for Export License extensions remains the same, with applications required to be submitted at least 30 days prior to the expiration of the relevant Export Licenses and at least seven working days prior to the end of the relevant validity periods.

The general audit duration has now been reduced to 21 months, replacing the previous two-year period, while investigative audits can now be conducted as required based on the scope of given assignments and object analyses. Furthermore, extension periods of up to 10 years may now be granted under certain specific circumstances, including in response to discoveries of violations during or outside an audit period, information from external parties and considerations from the audit team. An extension will apply either partially or to an entire audited object, subject to approval being granted by an authorized official.

Special Mining Business License (Izin Usaha Pertambangan Khusus "IUPK") holders are now permitted to engage in exports of metal mineral commodities, specifically copper, during the production operation stage, provided that said IUPK holders have completed the construction of metal mineral facilities ("Facilities") but are unable to operate them due to the occurrence of force-majeure events. Force-majeure events are officially designated by the Indonesian National Police Force and are taken into account in relation to insurance claim payments to Facilities.

While maintaining levies on the supply, distribution and transportation of oil-fuels (Bahan Bakar Minyak "BBM") and natural gas via pipelines, this new framework has now revised the applicable levy structure from a tiered percentage system to an updated version that follows a fixed tariff approach. The updated levy tariff now breaks down as follows: 1) For BBM: fixed tariff of 0.25% of realized monthly sales volumes per BBM type multiplied by the applicable sales price; and 2) For gas transportation: fixed tariff of 2.50% of the transportation tariff per Million Standard Cubic Feet (MSCF) multiplied by realized monthly volumes of transported natural gas.