Annual Compliance Requirements for Sdn Bhd Companies in Malaysia (2025 Update)

Running a Sdn Bhd (Sendirian Berhad) company in Malaysia offers many benefits, limited liability, better funding opportunities, and higher credibility. However, it also comes with strict annual compliance requirements enforced by the Companies Commission of Malaysia (SSM).

Failure to meet these obligations can lead to hefty penalties or even company deregistration.

In this checklist, we’ll break down the essential annual compliance requirements for Sdn Bhd companies in Malaysia, especially updated for 2025.

✅ Annual Compliance Checklist for Sdn Bhd (2025)

Stay compliant, avoid penalties, and keep your company in good standing.

#

Requirement

Due Date

Responsible Party

1

Annual Return (AR)

Within 30 days from the anniversary of incorporation

Directors & Company Secretary

2

Audited/Unaudited Financial Statements (AFS/UAFS)

Circulate within 6 months from FYE and submit within 30 days from the circulation date

Directors & Auditor & Company Secretary

3

Annual General Meeting (AGM) (if applicable)

Not mandatory for Sdn Bhd;

Board of Directors

4

Corporate Tax Return (Form C)

Within 7 months from FYE

Directors & Tax Agent / Accountant

5

Employer’s Tax Return (Form E)

Annually, on or before 31 March 

Directors & Tax Agent / Accountant

6

Estimated Tax Payable (Form CP204)

30 days before the start of a new basis period

Directors & Tax Agent / Accountant

6

Employee EPF, SOCSO, and EIS Contributions

By the 15th of each month for the previous month’s wages

Directors & HR

7

Update of Company Information (if any)

Within 14 days of any changes (e.g., director change, registered office)

Directors & Company Secretary

8

Beneficial Ownership Reporting

Annually and within 14 days upon changes

Directors & Company Secretary

9

Renewal of Business Licenses (if applicable)

As required (typically annually)

Directors 

10

Record Keeping

Minimum of 7 years

Directors & Company Secretary

*FYE = Financial Year End

📌 What Happens If You Miss Compliance Deadlines?

Non-compliance can lead to serious consequences, including:

  • Fines of up to RM3,000,000 or imprisonment or both
  • Striking off of the company by SSM
  • Loss of business credibility and potential blacklisting by government authorities

🧠 How to Avoid Common Mistakes?

  • Keep your Company Secretary updated on any changes (eg. directors, shareholders, address)
  • Engage an Accountant to prepare accurate financial statements regularly 
  • Speak to your Tax Agent to plan ahead for tax estimation (CP204) and tax submission (Form C)

👉 Tips: Even dormant/inactive Sdn Bhd companies are still required to comply with most statutory filings, especially annual returns and tax declarations.

💼 Why a Reliable Company Secretary Is Crucial

A licensed company secretary is legally required for all Sdn Bhd entities in Malaysia. Their role is to:

  • File your annual returns
  • Maintain statutory registers
  • Advise on director/shareholder changes
  • Ensure full SSM compliance

iComSec provides experienced company secretarial services for startups, SMEs, and foreign investors—ensuring you’re always on the right side of Malaysian company law.

📞 Stay Compliant and Focus on Growth

Let iComSec take care of your Sdn Bhd compliance requirements, so you can focus on scaling your business.

👉 Contact us today for a free consultation or to appoint us as your trusted company secretary in Malaysia.