The statutory clock
30 daysto lodge the annual return after each anniversary of incorporation
6 monthsto circulate financial statements to members after the financial year end
30 daysto lodge those financial statements with SSM after circulation
90 daysto lodge an LLP's annual declaration after each financial year end
14 daysto lodge beneficial ownership changes with SSM through e-BOS
15thof each month: EPF, SOCSO, EIS and PCB due for the previous month
What late lodgement costs
| Annual return | Late lodgement is an offence by the company and every officer in default, with compounds or, on conviction, a fine of up to RM50,000. |
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| LLP annual declaration | Lodged late, it is an offence carrying a fine of up to RM20,000, and it still applies to an LLP that is no longer trading. |
| Beneficial ownership | Changes must be recorded in the register and lodged with SSM within 14 days. |
What we do
- Annual returns lodged within 30 days of each anniversary of incorporation.
- Financial statements circulated and lodged with SSM through MBRS on time.
- LLP annual declarations lodged within 90 days, including for dormant LLPs.
- Beneficial ownership registers kept current, with changes lodged through e-BOS within 14 days.
- Audit exemption assessed where your company may qualify.