Do we need to hold an annual general meeting?

No. The law requires an annual general meeting only of public companies. A private company makes decisions by written resolution or at a shareholders’ meeting — whichever is more convenient. The only thing a written resolution cannot do is remove a director or an auditor before the end of their term.

How is tax paid during the year?

In instalments based on the CP204 estimate — by the 15th of every month. A new company files the estimate within 3 months of starting operations, an existing one 30 days before the year begins. In the 6th, 9th and 11th months, the estimate can be revised with Form CP204A. The balance of tax is paid with the e-C return.

What happens if we miss the annual return?

It is an offence: up to RM 50,000 and up to RM 1,000 for each day after conviction. If a company fails to file annual returns for 3 years in a row, SSM may strike it off the register.

Where are the company’s records kept?

At the registered office: the notice of registration, the constitution, the registers, and the minutes of meetings and board decisions. Accounting records are kept for 7 years after the transaction — at the office or another place the directors choose.

Is a nominee director included in the support?

No. The package covers the secretary and the address. The company needs a director who lives in Malaysia at all times (s. 196): if they plan to leave, a replacement is found in advance. A sole director cannot resign until a shareholders’ meeting has been called and a new director appointed (s. 209).

Annual return — RM 150

SSM’s fee for a private company’s annual return is RM 150. Lodging financial statements costs RM 50 with an audit and RM 20 without one; an extension of time to lodge financial statements costs RM 100.

Kermen Tserenkeeva

Company registration

We’ll take your Malaysian company on for ongoing support

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Business Support in the UAE and Abroad

Ongoing Support for a Company in Malaysia: Secretary, SSM Filings and LHDN Taxes

Q: What must a Sdn Bhd do every year?

Five filings: the annual return to SSM — within 30 days of the anniversary of incorporation; the financial statements — audited, unless exempt, and circulated to shareholders within 6 months of the year-end; the financial statements to SSM — within a further 30 days; the e-C return to LHDN — within 7 months; the CP204 estimate for the next year — 30 days before it begins. With employees — Form E by 31 March.

Q: Is an audit required?

By default — yes. SSM exempts small and dormant private companies: for financial years starting in 2026 — 2 of 3 criteria in that year and the two previous ones (revenue and assets up to RM 2 million, up to 20 employees), from 2027 — RM 3 million and 30 employees. Shareholders holding at least 5% may still demand an audit. Unaudited financial statements are still lodged with SSM.

Q: What is needed once we have employees?

Notify LHDN of a new employee within 30 days on form CP22, withhold tax from salaries and remit it by the 15th, and pay EPF, SOCSO and EIS. Employees get form EA by the end of February, LHDN gets Form E by 31 March. A termination is reported on form CP22A 30 days in advance. With 10 or more Malaysian employees in sectors listed in the law — HRD Corp registration and a levy of 1% of wages.

A Sdn Bhd reports on two calendars: to SSM from the anniversary of incorporation, to LHDN from the financial year — and it pays tax instalments every month. We run both: the secretary, address, financial statements and tax filings — with deadlines in your client portal and a reminder well in advance.

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from €1,332
Secretary and address from the second year — per year: 30 days
To file the annual return with SSM after the anniversary of incorporation: 7 months
To file Form e-C after the financial year-end: The 15th
Tax instalments and employee contributions — every month

This service in other countries

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In short

A Sdn Bhd’s secretary and address cost from €1,332 a year from the second year. The annual return goes to SSM within 30 days after the incorporation anniversary, Form e-C within 7 months after year-end, tax instalments and staff contributions by the 15th of each month; bookkeeping, audit and taxes are extra.

Checked 18 October 2026 · Kermen Tserenkeeva

Cost of a mistake

Up to RM 500,000

The fine if transactions are not recorded within 60 days or records are not kept for 7 years; the law also allows up to 3 years in prison.

How to avoid it

What a Sdn Bhd does after registration

A Malaysian company answers to two authorities on two clocks: the annual return to SSM runs from the anniversary of incorporation, the financial statements and tax from the financial year-end. Missing a deadline with either means a penalty for the company and its officers.

Secretary — with no gaps
The licensed secretary is a Malaysian citizen or permanent resident. The post cannot stay vacant for more than 30 days (s. 240 of the Companies Act 2016).
Office — open during business hours
The registered office is open to visitors during normal business hours; the constitution, registers and minutes are kept there. A new address is reported to SSM within 14 days.
Financial statements — 6 months
The financial statements are audited unless an SSM exemption applies; they are circulated to shareholders within 6 months and filed with SSM within 30 days of circulation.
Tax — in instalments
The CP204 tax estimate is filed in advance, instalments are paid by the 15th, and the e-C return within 7 months of the year-end.

Kermen TserenkeevaSenior Lawyer · Company registration

Situations

What clients come to us with

Typical situations

01The company was handled by another secretary, and you’re not sure the annual returns and financial statements have been filed.
02You’ve received a letter from SSM or LHDN — about a penalty, a late filing or a tax estimate.
03You need to change the secretary or address — the current provider is leaving or raising its prices.
04The company is growing: revenue is approaching the SST, e-Invoice or audit exemption thresholds.
05You are hiring staff — EPF, SOCSO, EIS, tax withholding and employer reports.

Similar, but different

01There is no company yet — start with registration and the resident director question.Malaysia
02You need accounts and payments for the company while the bank reviews its application.Payment platforms
03You need a nominee director in the package: in Malaysia our package doesn’t include one, while in Singapore it is part of the first-year package.Singapore
04You only need an audit report — that is issued by an auditor. We prepare the books and financial statements for the audit and file the result with SSM.

Package

What ongoing support includes and what is extra

Package prices are “from” prices; we fix the exact price in the proposal. SSM government fees follow the fee schedule as of October 2026.

Sdn Bhd in Malaysia

from €1,332

Per year from the second year: a licensed secretary from €828 and a virtual office from €504.

Included

A licensed secretary — a Malaysian citizen or permanent resident
A registered address in Malaysia — a virtual office
The annual return to SSM within 30 days of the anniversary
SSM notifications of a change of director, secretary or address — within 14 days
Company registers and beneficial ownership information with SSM

Separately

A resident director: a nominee director is not included in the package
SSM fees: annual return — RM 150; financial statements — RM 50 with an audit or RM 20 without
Bookkeeping and preparation of financial statements — depending on the volume of transactions
Audit — unless the SSM exemption applies
The CP204 estimate, the e-C return and e-Invoice
Payroll, EPF, SOCSO and EIS contributions, and withheld tax — once you have employees

Benefits

What you get

Secretary and address

A licensed secretary and a registered office — mandatory for every Sdn Bhd — in one package.

Annual return — by the anniversary

We prepare and file the annual return with SSM within 30 days of the anniversary, and change notifications within 14 days.

Financial statements by month 6

We keep the books during the year, check the audit exemption, circulate the financial statements to shareholders and file them with SSM.

Tax on schedule

The CP204 estimate, its revisions, the instalments and the e-C return — in one calendar; deadlines are visible in your client portal.

Thresholds — ahead of time

We watch revenue: SST — usually from RM 500,000, e-Invoice — from RM 3 million, and the audit exemption. We warn you in advance so that registration isn’t late.

Employees

New employee notification within 30 days, tax withholding, EPF and SOCSO by the 15th, Form E by 31 March.

Calendar

A Sdn Bhd’s year: deadlines, fees and penalties

The scale runs from the financial year-end; the SSM annual return runs from the anniversary of incorporation. Penalty sections refer to the Companies Act 2016, tax penalty sections to the Income Tax Act 1967; “up to” amounts are statutory maximums.

0123456789101112months after the financial year-end

Year-end

Closing the books

All of the year’s transactions are already in the books: the law requires records within 60 days, kept for 7 years.

If missed: up to RM 500,000, up to 3 years in prison, or both (s. 245)

Month 6

Financial statements — to shareholders

Audit, unless the SSM exemption applies, and circulation of the financial statements to shareholders. The same month is the first window to revise the CP204 estimate.

If missed: up to RM 50,000 and up to RM 500 for each day after conviction (s. 258)

Month 7

e-C return and financial statements to SSM

The return and the balance of tax go to LHDN; the financial statements go to SSM within 30 days of circulation, with a fee of RM 50 with an audit or RM 20 without.

If missed: e-C — RM 200–20,000 or a tax increase (s. 112); financial statements — up to RM 50,000 (s. 259)

Month 9

Revised estimate — CP204A

The second window to revise the tax estimate if profit isn’t going to plan; the last one is in month 11.

30 days before

CP204 for the next year

The tax estimate for the next year is filed no later than 30 days before it begins; instalments are paid based on it.

If missed: RM 200–20,000 for failure to file (s. 120)

Every month

By the 15th
CP204 instalment
The amount comes from the year’s tax estimate.
By the 15th of the following month
Withheld tax and contributions
PCB tax withheld from salaries, and EPF, SOCSO and EIS contributions — when there are employees.
If missed: SOCSO — 6% a year for late payment

Every year

30 days after the anniversary
Annual return to SSM
Fee — RM 150. Filed by the secretary included in the package.
If missed: up to RM 50,000 and up to RM 1,000 for each day after conviction (s. 68)
By the end of February
Form EA — to employees
A statement of the previous year’s pay and deductions for each employee.
By 31 March
Form E — to LHDN
The employer’s return for the previous year; companies with no activity file it too.

Event-driven

30 days from the start of employment
New employee — CP22
Notification to LHDN via MyTax; for a termination — CP22A 30 days before it.
14 days
Director, secretary or address
Changes are reported to SSM; a new director gives written consent.
If missed: up to RM 50,000 (ss. 46, 58)
14 days after entry in the register
Change of beneficial owners
Changes are entered in the register of beneficial owners and filed with SSM.
If missed: up to RM 20,000 (s. 60B)
30 days
Secretary has left
The post cannot stay vacant for more than 30 days — the board appoints a new secretary.
By revenue
SST and e-Invoice
SST — on a manufacturer’s taxable sales or on services above RM 500,000 over 12 months; some services have a different threshold. e-Invoice — from 1 January of the second year after annual revenue of the company or its corporate shareholder, holding or related company reaches RM 3 million.

Let’s discuss the details

When is your Sdn Bhd’s next deadline?

Send us the company’s SSM registration number — we’ll look at the anniversary, the financial year and the latest filings, and tell you what to file first.

Kermen Tserenkeeva

Company registration

Annual cycle

Who does what from year-end to the tax return

A year ending 31 December, for a company with no audit exemption. LHDN decides on tax, and the auditor on the audit.

You

Documents during the year

Statements, invoices and contracts: into the books within 60 days.

Directors’ signatures

The directors sign the financial statements, which are then circulated to shareholders.

by 30 June

Tax instalments

CP204 instalments every month; we file the estimate for the next year.

by the 15th

GOFIRM

Books and financial statements

We close the year, prepare the financial statements and check the audit exemption.

Audit

We pass the financial statements to the auditor and answer their questions.

Financial statements to SSM

We file within 30 days of circulation.

≈ by 30 July

e-C return

The return to LHDN and the calculation of the balance of tax.

by 31 July

From you — transaction documents, directors’ signatures and tax payments. Bookkeeping, audit preparation, SSM and LHDN filings and deadlines — on us.

Process

7 steps from the first conversation to the result

Every step is visible in the client portal: what’s happening now and whether we need anything from you.

Steps on your side: 2 of 7

We handle it · 5Needed from you · 2

We request the company profile from SSM: directors, secretary, address, and the dates of the latest annual return and financial statements. We ask for LHDN letters and the tax number.

Step 1 of 7

Company review

We request the company profile from SSM: directors, secretary, address, and the dates of the latest annual return and financial statements. We ask for LHDN letters and the tax number.

We handle it1–2 days

Documents

What you’ll need

To switch to our support

The company’s notice of registration and constitution — if there is one
Registers of members, directors, secretaries and beneficial owners
The latest annual return, financial statements and e-C return
The company’s tax number and letters from SSM and LHDN — if any

From directors and shareholders

Passport scan: the photo page, in colour, at least 300 dpi, with no cropped corners
Proof of address in English, no older than 3 months
Selfie with the passport: your face and the passport details clearly visible
Completed KYC questionnaire

For bookkeeping — during the year

Statements for all company accounts, including payment platforms
Sales and purchase invoices, including e-Invoices, and contracts
Payroll records and payments of EPF, SOCSO, EIS and withheld tax — if there are employees

Getting it right

Common mistakes — and how to avoid them

Click a card to see how to do it right · 0 of 6 open

01 What people often do
Assuming the SSM annual return and the financial statements are the same thing.
02 What people often do
Letting the secretary go without appointing a new one.
03 What people often do
Filing CP204 once and forgetting about it.
04 What people often do
Deciding that e-Invoice doesn’t apply to a company with small revenue.
05 What people often do
Recording transactions once a year, just before the audit.
06 What people often do
Not filing e-C because there was no profit.

FAQ

Expert answers

Kermen Tserenkeeva — Company registration

Five filings: the annual return to SSM — within 30 days of the anniversary of incorporation; the financial statements — audited, unless exempt, and circulated to shareholders within 6 months of the year-end; the financial statements to SSM — within a further 30 days; the e-C return to LHDN — within 7 months; the CP204 estimate for the next year — 30 days before it begins. With employees — Form E by 31 March.