Annual Return: due within 30 days of the company's incorporation anniversary (company-specific, not a fixed date).

Financial statements: circulated to shareholders within 6 months of FY-end; SSM lodgement within 30 days after circulation.

Annual declaration: due within 90 days of FY-end.

Filing is mandatory even for dormant companies, submitted via MBRS; non-filing for 3 consecutive years risks striking-off.

Business

Malaysia — Business: Annual Compliance

Every Sdn Bhd must file an Annual Return with SSM within 30 days of its incorporation anniversary — the deadline is unique per company, not a fixed national date. Financial statements must be circulated to shareholders within 6 months of financial year-end, with SSM lodgement due within 30 days after that circulation. Annual declarations are due within 90 days of financial year-end. Filing is mandatory even for dormant/non-trading companies, submitted digitally via the Malaysian Business Reporting System (MBRS). Non-compliance risks fines up to RM50,000, additional daily fines up to RM1,000 for ongoing violations, and striking-off after three consecutive years of non-filing.

VerifiedGovernment / official sourceSuruhanjaya Syarikat Malaysia (SSM) — Companies Act 2016Last reviewed: 2026-07-19

Key facts

Annual Return: due within 30 days of the company's incorporation anniversary (company-specific, not a fixed date).
Financial statements: circulated to shareholders within 6 months of FY-end; SSM lodgement within 30 days after circulation.
Annual declaration: due within 90 days of FY-end.
Filing is mandatory even for dormant companies, submitted via MBRS; non-filing for 3 consecutive years risks striking-off.

Steps

Circulate financial statements — Within 6 months of financial year-end.
Lodge financial statements with SSM — Within 30 days after shareholder circulation.
File the Annual Return — Within 30 days of the incorporation anniversary.
File the Annual Declaration — Within 90 days of financial year-end.

Costs

Non-compliance fine: up to RM50,000, plus RM1,000/day ongoing

Timelines

Annual Return deadline: within 30 days of incorporation anniversary
Financial statement lodgement: within 30 days after shareholder circulation
Annual Declaration deadline: within 90 days of FY-end

Required documents

Annual Return (MBRS)
Financial statements
Annual Declaration

Common mistakes

Treating the Annual Return deadline as a fixed national date — it is tied to each company's own incorporation anniversary.
Skipping filing for a dormant company — filing is mandatory regardless of trading activity, and 3 years of non-filing risks striking-off.