Author: Reynalda Basya Ilyas, Naila Sjarif
Government Regulation No. 28 Year 2019 regarding the Types and Tariffs of Non-Tax State Revenues Applicable at the Ministry of Law and Human Rights (“MOLHR”) became effectively in force on 3 May 2019 (“GR 28/2019”). This new regulation revoked and replaced Government Regulation No. 45 Year 2016.
GR 28/2019 contains a compilation of non-tax state revenues that are collectible from the MOLHR. The types of revenues in summary are: legal services, education and training, immigration services, intellectual property rights services, health services, and cooperation activities with other parties to foster the independence of societal assisted citizens.
Legal services refer to those conducted through the MOLHR’s Directorate General of the Administration of General Laws’ online system as regulated under MOLHR Regulation No. 7 Year 2018 regarding the Procedures for the Payment of Non-State Revenue from Legal Services at the Directorate General of the Administration of General Laws (“MOLHR Reg 7/2018”). Among others, the said legal services pertain to matters on legal entities, notaries, inheritance, fiduciary, citizenship, and non-legal entities. On that account, GR 28/2019 specifies the scope of the newly added or amended fees for the legal services under MOLHR Reg 7/2018, which is set out next.
The legal services fees for corporate entities generally remain the same. But in exception to that, there is now a fee imposed to obtain notification pertaining to the amendment of corporate articles of association and/or the corporate data. The range of fees varies depending on the limited liability company’s amount of authorized capital as can be seen below:
| Amount of authorized capital of Company | Legal Service Fee |
| Below IDR 25,000,000 | IDR 150,000 |
| Above IDR 25,000,000 and below IDR 1,000,000,000 | IDR 200,000 |
| Above IDR 1,000,000,000 | IDR 250,000 |
If the corporate articles of association and/or corporate data is lost or can no longer be used, the fee to obtain another copy for each document is IDR 250,000. Further, below are the newly imposed fees for associations (perkumpulan):
| Type of Legal Service for Associations | Legal Service Fee |
| Information regarding data | IDR 200,000 |
| Search and/or download online data | IDR 50,000 |
As for foundations, a fee of IDR 250,000 that was previously imposed to legalize a deed of establishment is abolished under GR 28/2019. Notwithstanding that, the following fees now apply:
| Type of Legal Service for Foundations | Legal Service Fee |
| Notification for the amendment of data | IDR 100,000 |
| Information within the List of Foundations | IDR 200,000 |
One of the most significant changes in GR 28/2019 is the imposition of the below fees for an application to request the MOLHR to block and unblock corporate data access to incorporate any change. Previously, they were free of charge.
| Type of Legal Service | Legal Service Fee |
| Block corporate data access to make changes | IDR 1,000,000 |
| Unblock corporate data access to regain ability to make changes | IDR 500,000 |
Additionally, while the fees for fiduciary services remain the same, GR 28/2019 now applies the fees below:
| Type of Legal Service | Legal Service Fee |
| Notification for corporate pledge of shares | IDR 500,000 |
| Legalization of signature in a document | IDR 50,000 |
The types of non-legal entities regulated under GR 28/2019 are limited partnership (persekutuan kormanditer), firm partnership (persekutuan firma), and civil partnership (persekutuan perdata). All of the aforesaid non- legal entities are subject to the following newly imposed fees:
| Type of Legal Service | Legal Service Fee |
| Approval for name utilization | IDR 50,000 |
| Notification for dissolution | IDR 50,000 |
| Registration for deed of establishment | IDR 100,000 |
| Registration for amendment of articles of association | IDR 100,000 |
The implementation of GR 28/2019 corresponds with Indonesia’s aim to shorten the time and procedure for the ease of starting and/or conducting business that is facilitated by an online integrated payment system.
As of the date of this Legal Alert, the MOLHR’s Administration of General Laws’ online system is being adjusted to accommodate the changes in GR 28/2019. The legal services that are currently inaccessible for an indefinite period of time include: notification on the amendment of corporate articles of association and/or the corporate data, legalization of foundations’ deed of establishment, information regarding an associations’ data, amendment of data information of companies, foundations and associations, information regarding foundations’ data in the Foundation List, and registration of deeds of establishments for non-legal entities.
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