| Memberitahu Pesuruhjaya tentang pelanggaran data peribadi yang menyebabkan atau berkemungkinan menyebabkan kemudaratan yang ketara Personal Data Protection Act 2010, s.12B(1) ⚠ Denda sehingga RM250,000 atau penjara sehingga 2 tahun atau kedua-duanya | secepat mungkin dan tidak lewat daripada 72 jam dari kejadian pelanggaran | — | JPDP |
| Membayar gaji akhir apabila pekerja menamatkan perkhidmatan tanpa notis Employment Act 1955, s.21(2) ⚠ General penalty up to RM50,000 under s.99A | not later than the third day after the contract of service is terminated | — | JTKSM |
| Enter the notified particulars in the register of directors' shareholdings Companies Act 2016, s.59(4) and s.59(5) ⚠ Offence under s.59 for the company and every officer in default | within three days after receiving the notice from the director | — | The company |
| Bekalkan salinan instrumen gadaian yang diminta Companies Act 2016, s.362(5) ⚠ Fine not exceeding RM50,000 and a further fine not exceeding RM500 per day for a continuing offence | within three days of the application | — | Company (to the applicant) |
| Mendaftar sebagai majikan dengan EPF Employees Provident Fund Act 1991 ⚠ Arrears recoverable with dividend | within 7 days of becoming liable to contribute | — | KWSP |
| Hantar notis resolusi yang menolak atau melewatkan pendaftaran kepada pemindah dan penerima pindah milik Companies Act 2016, s.106(1)(c) ⚠ Penolakan tidak memenuhi s.106(1) dan syarikat terus melanggar kewajipan pendaftaran 30 hari | dalam 7 hari dari resolusi diluluskan | — | Company (to the parties) |
| Pay statutory termination or lay-off benefits Employment (Termination and Lay-Off Benefits) Regulations 1980, reg 11(1) ⚠ Offence under reg 11(2) | not later than seven days after the relevant date | — | JTKSM |
| Melengkapkan saringan perubatan selepas ketibaan ⚠ The Student Pass cannot be endorsed on the passport without medical clearance | Within 7 working days of arriving in Malaysia | — | EMGS and the Malaysian Immigration Department |
| Send a copy of the auditor's resignation notice to the Registrar Companies Act 2016, s.282 ⚠ The company and every officer commit an offence | within seven days of receiving the notice of resignation | — | SSM |
| Lodge notice that the foreign company has ceased to have a place of business or to carry on business in Malaysia Companies Act 2016, s.578(1) | Within 7 days from ceasing | — | SSM |
| Memberitahu subjek data terjejas apabila pelanggaran itu mengakibatkan atau berkemungkinan mengakibatkan kemudaratan ketara Personal Data Protection Act 2010, s.12B(2) ⚠ Non-compliance with a duty under Act 709 | without unnecessary delay and not later than 7 days after the notification to the Commissioner | — | JPDP |
| Lodge the special resolution for voluntary winding up Companies Act 2016, s.439(2)(a) ⚠ Fine up to RM10,000 plus RM500 per day on the company and every officer | within 7 days of the passing of the resolution | — | SSM |
| Lodge the return of the final meeting with the Registrar and the Official Receiver Companies Act 2016, s.459(3) ⚠ Dissolution under s.459(5) does not start running until the return is lodged | within 7 days from the final meeting | — | SSM |
| Send notice of the capital reduction resolution to the Registrar and to the Director General of Inland Revenue Companies Act 2016, s.117(1)(a) ⚠ The s.117 route is unavailable and the reduction cannot take effect under s.119 | within 7 days of the date of the resolution | — | SSM and LHDN |
| Send a copy of the director's notice to each of the other directors Companies Act 2016, s.219(4) ⚠ Fine up to RM25,000 plus RM1,000 for each day the offence continues under s.219(7) | within seven days of receiving the notice | — | The company |
| Membayar faedah penamatan atau pemberhentian sementara berkanun berserta penyata pengiraan bertulis Employment (Termination and Lay-Off Benefits) Regulations 1980, reg 11(1) and reg 12(1) ⚠ Offence under reg 11(2) and reg 12(2) | not later than seven days after the relevant date | — | JTKSM |
| Advertise the resolution in a national-language and an English newspaper Companies Act 2016, s.439(2)(b) ⚠ Fine up to RM10,000 plus RM500 per day on the company and every officer | within 10 days after the passing of the resolution | — | SSM |
| Memberitahu pihak berkuasa pelesenan tentang perubahan pada butiran yang diberikan dalam permohonan lesen Trades Licensing Ordinance (Sabah Cap. 144), s.5(4) | Dalam tempoh 14 hari selepas perubahan | — | District licensing authority |
| Notify SSM of any change to directors, secretary or registered address | Within 14 days of the change | — | SSM |
| Notify the Registrar of a change in the address of the registered office Companies Act 2016, s.46(3) ⚠ Fine not exceeding RM50,000 on the company and every officer | within 14 days of the change of address | — | SSM |
| Failkan penyata peruntukan saham Companies Act 2016, s.78(1) ⚠ Late lodgement penalty under Practice Directive 1/2017 | Within 14 days from an allotment of shares | — | SSM |
| Memberitahu Pendaftar tentang perubahan pada butiran dalam daftar ahli Companies Act 2016, s.51(1) ⚠ Fine not exceeding RM20,000 and a further fine not exceeding RM500 per day for a continuing offence | within 14 days of the change, or of a person becoming or ceasing to be a shareholder | — | SSM |
| Mengemukakan butir-butir pekerja asing kepada Ketua Pengarah Employment Act 1955, s.60K(3) ⚠ Kesalahan di bawah Akta Kerja 1955; penalti am di bawah s.99A ialah denda sehingga RM50,000 | Dalam tempoh 14 hari dari tarikh penggajian | — | Director General of Labour, JTKSM |
| Memaklumkan Ketua Pengarah apabila pekerja asing meletakkan jawatan atau lari Employment Act 1955, s.60KA(2) ⚠ Kesalahan di bawah Akta Kerja 1955 | Dalam tempoh 14 hari dari penamatan perkhidmatan atau dari ketidakhadiran | — | Director General of Labour, JTKSM |
| Kemukakan dokumentasi penetapan harga pindahan semasa apabila diminta Income Tax (Transfer Pricing) Rules 2023, rule 5(3) ⚠ Penalti berperingkat dari RM20,000 hingga RM100,000 bergantung pada kelewatan, dan kemungkinan pendakwaan | dalam tempoh 14 hari dari tarikh notis Ketua Pengarah disampaikan | — | LHDN |
| Notify the Registrar that a removal resolution has been passed Companies Act 2016, s.278 ⚠ The company and every officer commit an offence | within 14 days of the resolution | — | SSM |
| Notify SSM of a change in directors | Within 14 days of the change | — | SSM |
| Mengiklankan pelantikan pelikuidasi interim Companies Act 2016, s.440(4) ⚠ Non-compliance is an offence under the winding-up provisions | within 14 days of the appointment, in a national-language and an English newspaper | — | SSM |
| Lodge particulars of any change to the constitution, directors, agent, registered office, name or local board powers Companies Act 2016, s.567(1) | Within 14 days after the change or alteration | — | SSM |
| Lodge notification of any change in the registered particulars of the LLP Limited Liability Partnerships Act 2012, s.17 ⚠ Fine up to RM10,000 and RM500 a day for a continuing offence | Within 14 days from the date the change is made or occurs | — | SSM |
| Notify the Registrar of a change to the address of a place where company documents are kept Companies Act 2016, s.47(3) ⚠ Fine not exceeding RM10,000 and a further fine not exceeding RM500 per day for a continuing offence | within 14 days of the change of that address | — | SSM |
| Notify the Registrar of a person becoming or ceasing to be secretary Companies Act 2016, s.58(1) ⚠ Fine not exceeding RM50,000 plus RM500 per day for a continuing offence | Within 14 days of the change | — | SSM |
| Lodge with the Registrar the resolution approving the exercise of the power to allot shares Companies Act 2016, s.76(2) ⚠ Fine not exceeding RM500,000 and a further fine not exceeding RM1,000 per day for a continuing offence | within 14 days from the date of the approval | — | SSM |
| Update the company's own register of directors, managers and secretaries Companies Act 2016, s.57(4) ⚠ Fine not exceeding RM10,000 plus RM500 per day | Within 14 days of the change | — | SSM |
| Record beneficial ownership information in the register of beneficial owners Companies Act 2016, s.60C(4) ⚠ Offence under s.60C(7); fine up to RM20,000 and RM500 a day for a continuing offence under s.60B(6) | Within 14 days from the date the information is received from the person given notice | — | SSM |
| Lodge beneficial ownership information with the Registrar through e-BOS Companies Act 2016, s.60B(3) and (4) ⚠ Late lodgement fees; fine up to RM20,000 and RM500 a day for a continuing offence | Within 14 days from the date the change is recorded in the register of beneficial owners | — | SSM |
| Lodge a Court order cancelling the resolution Companies Act 2016, s.120(4) ⚠ Offence by the company and every officer in default under s.120(6) | within 14 days from the date the order is made | — | SSM |
| Notify SSM that a person has ceased to be, and that a person has become, company secretary Companies Act 2016, s.58(1)(d) and s.58(1)(e) ⚠ Fine not exceeding RM50,000, and RM500 per day for a continuing offence | Within 14 days of the cessation and of the appointment | — | SSM |
| Notify SSM of a change in the secretary's own particulars Companies Act 2016, s.241 ⚠ Fine not exceeding RM10,000 on conviction | Within 14 days of the change | — | SSM |
| Give the company written notice of the director's interests in its shares, debentures, participatory interests, rights, options and contracts Companies Act 2016, s.219(1)(a) and s.219(2)(a) ⚠ Fine up to RM25,000 plus RM1,000 for each day the offence continues under s.219(6)(b) | within fourteen days of becoming a director or of acquiring the interest | — | The company |
| Memberitahu pemegang saham tentang kelulusan lembaga pengarah bagi fi atau faedah pengarah dalam syarikat persendirian Companies Act 2016, s.230(3) ⚠ The company and every officer in contravention are liable to a fine up to RM250,000 under s.230(7) | within fourteen days from the date of the approval | — | Shareholders |
| Failkan maklumat pemilikan benefisial dengan Pendaftar melalui e-BOS Companies Act 2016, s.60B(3) and (4); Practice Directive 9/2024 ⚠ Late lodgement fees; fine up to RM20,000 and RM500 a day for a continuing offence under s.60B(6) | Within 14 days from the date the change is recorded in the register of beneficial owners | — | SSM |
| Call a meeting of members after receiving a valid requisition Companies Act 2016, s.312(1)(a) ⚠ The requisitionists may call the meeting themselves under s.313 and recover their reasonable expenses from the company | within 14 days from the date of the requisition | — | Directors (to the members) |
| Memberitahu Pendaftar tentang tempat rekod resolusi dan mesyuarat disimpan, atau tentang perubahan tempat tersebut Companies Act 2016, s.342(2) ⚠ Fine not exceeding RM10,000 and a further fine not exceeding RM500 per day for a continuing offence | within 14 days from the date the records are kept at that place or of the change of place | — | SSM |
| Kemukakan butiran kepuasan, pelepasan atau pemberhentian gadaian yang didaftarkan Companies Act 2016, s.360(1) ⚠ SSM register continues to show the charge as outstanding; default penalty under s.588(2) applies | within 14 days from the payment, satisfaction, release or cessation | — | SSM |
| Give notice of a meeting of members of a private company Companies Act 2016, s.316(1) ⚠ The meeting is not validly convened under s.309 and its resolutions are open to challenge | at least 14 days before the meeting, or longer if the constitution requires | — | Company (to its members) |
| Register the allotment in the register of members Companies Act 2016, s.77(1) ⚠ Fine not exceeding RM50,000 and a further fine not exceeding RM500 per day for a continuing offence | within 14 days from the date of the allotment | — | Company (internal register) |
| Notify members before issuing shares as consideration for an acquisition Companies Act 2016, s.75(2)(d) and (3) ⚠ The s.75(2)(d) exception is unavailable, so the allotment requires prior member approval or is void under s.75(4) | at least 14 days before the date of issue of the shares | — | Company (to its members) |
| Submit an appeal against an Employment Pass or Professional Visit Pass rejection ESD announcement of 30 April 2026, effective 15 May 2026 ⚠ The appeal facility closes and the appeal cannot be submitted | Within 14 days of rejection at the Expatriate Committee meeting | — | Expatriate Services Division |
| Menghantar Borang PK Bahagian V apabila pemberhentian itu sebahagian daripada pemberhentian kerja beramai-ramai atau VSS Employment Act 1955, s.63; P.U.(B) 430/2004 ⚠ Fine up to RM50,000 per offence under s.99A | within 14 days after the retrenchment is carried out | — | JTKSM |
| Submit Form PK Part V after the retrenchment is carried out Employment Act 1955, s.63; Retrenchment Notification 2004, P.U.(B) 430/2004 ⚠ Offence under s.63; fine up to RM50,000 per offence under s.99A | within 14 days after the retrenchment is carried out | — | JTKSM |
| Appeal an Industrial Court award to the High Court Industrial Relations Act 1967, s.33C(1) ⚠ The award stands and becomes enforceable | within 14 days from the date of receipt of the award | — | High Court |
| Membalas Surat Memohon Dokumen dan Maklumat Rangka Kerja Audit Cukai Pendapatan dan Majikan, paras 6.1.1(b) and 6.1.2(b) ⚠ The audit proceeds on existing documents; claimed expenses may be disallowed and a notice of additional assessment raised | within 14 calendar days of the date of the letter | — | LHDN |
| Memberitahu Pemungut secara bertulis tentang cadangan pemberhentian perniagaan yang tersenarai dalam Bahagian II Jadual Pertama Businesses, Professions and Trades Licensing Ordinance, Sarawak Cap. 33 (1958 Ed.), s.17 ⚠ Denda RM500 | Sekurang-kurangnya 15 hari sebelum pemberhentian | — | Pemungut |
| Mendaftarkan pegawai perlindungan data yang dilantik dengan Pesuruhjaya melalui SPDP Personal Data Protection Act 2010, s.12A(3) ⚠ Ketidakpatuhan terhadap kewajipan di bawah Akta 709 | dalam tempoh 21 hari dari tarikh pelantikan | — | JPDP |
| Memberitahu Pendaftar tentang kematian atau persaraan seorang rakan kongsi, atau sebarang perubahan pada butiran berdaftar Business Names Ordinance, Sarawak Cap. 64 (1958 Ed.), s.9 ⚠ Denda RM50 bagi setiap hari keingkaran berterusan (s.14(2)) | Dalam tempoh 21 hari selepas perubahan | — | Pendaftar Nama Perniagaan |
| Appoint a replacement local agent Companies Act 2016, s.563(5) | within 21 days of the previous agent ceasing | — | SSM |
| Menghantar salinan daftar ahli yang diminta kepada orang yang memintanya Companies Act 2016, s.55(2) ⚠ Fine not exceeding RM10,000 and a further fine not exceeding RM500 per day for a continuing offence | within 21 days of receiving the request, or such period as the Registrar considers reasonable | — | Company (to the requester) |
| Give notice of a meeting to pass a special resolution Companies Act 2016, s.292(1) ⚠ The resolution is not a special resolution | not less than 21 days before the meeting | — | Company (to its members) |
| Edarkan resolusi bertulis yang diminta oleh ahli kepada setiap ahli yang layak Companies Act 2016, s.303(3) ⚠ The requisitioning member may circulate the resolution instead and recover reasonable expenses from the company | not more than 21 days from the date the company becomes subject to the requirement to circulate under s.302 | — | Company (to its members) |
| Failkan notis rayuan ke Mahkamah Tinggi terhadap suatu perintah keputusan Income Tax Act 1967, Schedule 5, para 34(2) ⚠ The deciding order stands, subject only to an extension granted by the High Court under para 34(7) | within 21 days from the date of the decision of the Special Commissioners | — | High Court |
| Hold the requisitioned meeting Companies Act 2016, s.312(1)(b) ⚠ The requisitionists may call the meeting themselves under s.313 | not more than 28 days after the date of the notice convening the meeting | — | Directors (to the members) |
| Give special notice of a resolution to the company Companies Act 2016, s.322(1) ⚠ The resolution is not effective | at least 28 days before the meeting at which the resolution is moved | — | Company (from the member proposing) |
| Resolusi bertulis luput jika tidak diluluskan Companies Act 2016, s.307(1) ⚠ Agreement signified after the period is ineffective and the resolution fails | 28 days beginning with the circulation date, unless the constitution provides otherwise | — | Company (internal) |
| Memberitahu Pendaftar bahawa perniagaan telah berhenti Business Names Ordinance, Sarawak Cap. 64 (1958 Ed.), s.13(1) ⚠ Denda RM100 | Dalam tempoh satu bulan selepas perniagaan berhenti dijalankan | — | Pendaftar Nama Perniagaan |
| Menyerahkan penyata kewangan dan laporan kepada Pendaftar — syarikat sendirian Companies Act 2016, s.259(1)(a) ⚠ Fine up to RM50,000 on every officer, plus up to RM1,000 per day of continuing offence, under s.259(3), and an administrative late lodgement penalty under PD 1/2017 | Within thirty days from the date the financial statements were circulated to members | — | SSM |
| Setemkan suratcara pemindahan saham Stamp Act 1949, s.47 and First Schedule item 32(b) ⚠ Penalti di bawah s.47A sebanyak RM50 atau 10% duti yang kurang dalam 3 bulan, RM100 atau 20% selepas itu | dalam 30 hari dari pelaksanaan di Malaysia, atau 30 hari selepas penerimaan pertama di Malaysia jika dilaksanakan di luar negara | — | LHDN |
| Masukkan penerima pindah milik ke dalam daftar ahli Companies Act 2016, s.106(1) ⚠ Denda tidak melebihi RM50,000 dan denda selanjutnya tidak melebihi RM500 sehari bagi kesalahan berterusan | dalam 30 hari dari penerimaan suratcara pemindahan | — | Company (internal register) |
| Menyelesaikan pemeriksaan perubatan FOMEMA Immigration foreign worker procedure, Phase 2 ⚠ Tiada Pas Lawatan (Kerja Sementara) dikeluarkan; pekerja yang tidak sihat mesti dihantar pulang dengan Check Out Memo | Dalam tempoh 30 hari dari ketibaan di Malaysia | — | Immigration Department of Malaysia / FOMEMA |
| Memaklumkan Ketua Pengarah tentang penamatan pekerja asing Employment Act 1955, s.60KA(1) ⚠ Kesalahan di bawah Akta Kerja 1955 | Dalam tempoh 30 hari dari penamatan oleh majikan, tamat tempoh pas, atau penghantaran pulang atau pengusiran | — | Director General of Labour, JTKSM |
| Notify LHDN of cessation of employment on Form CP22A and withhold final money Income Tax Act 1967, s.83(3) ⚠ Employer liable for the employee's tax as a debt due to the Government | not less than 30 days before cessation, or not more than 30 days after being informed of death | — | LHDN |
| Menyerahkan sijil syarikat sendirian yang dikecualikan sebagai ganti penyata kewangan Companies Act 2016, s.260(1) ⚠ Fine up to RM20,000 on the company and every officer, plus up to RM1,000 per day of continuing offence, under s.260(3) | Within thirty days from circulation of the financial statements and reports | — | SSM |
| Lodge the constitution with the Registrar after adoption Companies Act 2016, s.32(4) ⚠ Fine up to RM50,000, plus up to RM500 a day while the offence continues | Within 30 days of the special resolution adopting the constitution | — | SSM |
| Notify SSM and lodge the amended constitution after any alteration Companies Act 2016, s.36(3) ⚠ Fine up to RM10,000, plus up to RM500 a day while the offence continues | Within 30 days of the special resolution | — | SSM |
| Mengadakan mesyuarat syarikat dan mesyuarat pemiutangnya selepas akuan di bawah s.440 Companies Act 2016, s.440(1)(b) ⚠ The interim liquidator's appointment lapses after 30 days unless extended by the Official Receiver | meetings summoned for a date within 30 days of the statutory declaration | — | SSM |
| Melengkapkan penyerahan berperingkat butiran pelanggaran yang masih tertunggak Data Breach Notification Guideline, paragraph 7.5 ⚠ Incomplete notification | no later than 30 days from the date of the initial notification | — | JPDP |
| Endorse an approved Employment Pass | Within 30 days of approval if inside Malaysia, or 30 days after arrival if outside | — | Immigration Department of Malaysia |
| Failkan sijil kesolvenan pengarah tahunan Labuan Companies Act 1990, s.111(1A) | dalam tempoh 30 hari selepas akaun dibentangkan di hadapan ahli | — | Labuan FSA |
| Lantik setiausaha pemastautin pengganti Labuan Companies Act 1990, s.93(2A) | tidak lewat daripada 30 hari dari tarikh berkuat kuasa peletakan jawatan | — | Labuan FSA |
| Submit particulars of any change in the registered particulars of the business or of an associate Registration of Businesses Act 1956, s.5B(1) | Within 30 days after the change is made or occurs | — | SSM |
| Notify the Registrar that the business has been terminated Registration of Businesses Act 1956, s.5D(1) | Within 30 days of the termination | — | SSM |
| Lodge with the Registrar the situation of the registered office in Malaysia Companies Act 2016, s.566(2) | Within 30 days from establishing a place of business or commencing to carry on business in Malaysia | — | SSM |
| Respond to the Registrar's notice of intention to strike off Companies Act 2016, s.551(1) ⚠ The Registrar may publish a notification and proceed to strike the company off | within 30 days of the date of the notice under section 551(1) | — | SSM |
| Lodge an objection to a striking off Companies Act 2016, s.552(1) ⚠ The striking off proceeds and the company is dissolved on Gazette publication | within 30 days from the date specified in the notice, with the prescribed fee | — | SSM |
| Fill the office of company secretary so it is not left vacant Companies Act 2016, s.240 ⚠ Offence by the company and every director; general penalty under s.588 | Within 30 days of the office becoming vacant | — | SSM |
| Beri Mahkamah notis bertulis tiga puluh hari kepada pengarah tentang niat untuk memohon kebenaran membawa tindakan derivatif berkanun Companies Act 2016, s.348(2) ⚠ Kebenaran untuk membawa prosiding derivatif tidak akan dilayan | notis tiga puluh hari secara bertulis kepada pengarah sebelum memohon kebenaran | — | Court |
| Menghendaki syarikat meluluskan satu resolusi bagi meluluskan bayaran fi pengarah yang dianggap tidak adil — ahli yang memegang sekurang-kurangnya 10 peratus hak mengundi Companies Act 2016, s.230(4) ⚠ Unless approval is obtained by resolution, the payment constitutes a debt due by the director to the company under s.230(5) | within thirty days after the members have knowledge of the payment | — | Members holding at least ten per cent of total voting rights |
| Kemukakan penyata butiran gadaian kepada Pendaftar Companies Act 2016, s.352(1) ⚠ Charge void against the liquidator and any creditor under s.352(2); secured money immediately payable under s.352(3); fine not exceeding RM50,000 and a further fine not exceeding RM500 per day | within 30 days from the creation of the charge | — | SSM |
| Kemukakan butiran gadaian yang wujud ke atas harta yang diperoleh oleh syarikat Companies Act 2016, s.356(1) ⚠ Fine not exceeding RM50,000 and a further fine not exceeding RM500 per day for a continuing offence | within 30 days from the date the acquisition is completed | — | SSM |
| Kemukakan notis penyerahan hak atau variasi gadaian yang didaftarkan Companies Act 2016, s.359(1) and s.359(2) ⚠ Fine not exceeding RM50,000 and a further fine not exceeding RM500 per day for a continuing offence | within 30 days of becoming the new holder of the charge or of the variation occurring | — | SSM |
| Secretary ceases to hold office after notice of resignation to the Board Companies Act 2016, s.237(1) and s.237(3)(a) ⚠ Office becomes vacant; the s.240 30-day replacement clock starts | On the expiry of 30 days from the date of the notice, or the period set by the constitution or terms of appointment | — | SSM |
| Lodge unaudited financial statements with the audit exemption certificate Companies Act 2016, s.259(1)(a); Practice Directive 10/2024, paras 15 to 19 ⚠ Late lodgement penalty under Practice Directive 1/2017; fine up to RM50,000 plus up to RM1,000 per day on every officer under s.259(3) | Within 30 days from the date the financial statements are circulated to members | — | SSM |
| Endorse an approved Employment Pass in the passport ESD Online Guidebook, Stage 3 ⚠ Approval lapses and the application must be resubmitted | Within 30 days of approval if inside Malaysia, or 30 days after arrival if outside | — | MYXpats Centre / Immigration Department of Malaysia |
| Memberitahu LHDN tentang pemberhentian kerja melalui Borang CP22A Income Tax Act 1967 ⚠ Fine of RM200 to RM20,000 or imprisonment up to 6 months under s.120(1) | not less than 30 days before the cessation of employment, or not more than 30 days after being informed of the employee's death | — | LHDN |
| Memaklumkan Ketua Pengarah tentang penamatan perkhidmatan seorang pekerja domestik asing Employment Act 1955, s.57B(1) ⚠ Fine up to RM50,000 under s.57B(3) | within 30 days of the termination of service | — | JTKSM |
| Menghantar Borang PK Bahagian VI apabila pemberhentian itu sebahagian daripada pemberhentian kerja beramai-ramai atau VSS Employment Act 1955, s.63; P.U.(B) 430/2004 ⚠ Fine up to RM50,000 per offence under s.99A | within 30 days after the retrenchment is carried out | — | JTKSM |
| Submit Form PK Parts I to IV notifying JTKSM of a planned retrenchment, lay-off, voluntary separation scheme or salary reduction Employment Act 1955, s.63; Retrenchment Notification 2004, P.U.(B) 430/2004 ⚠ Offence under s.63; fine up to RM50,000 per offence under s.99A | at least 30 days before the retrenchment is carried out | — | JTKSM |
| Maklumkan kepada Ketua Pengarah bahawa penginapan telah dihuni, menggunakan Borang AC2 Employees' Minimum Standards of Housing, Accommodations and Amenities Act 1990, s.24E(1) ⚠ Fine up to RM10,000 under s.24E(2) | Within 30 days from the date the accommodation is occupied by the employee | — | Director General of Labour, JTKSM |
| Memaklumkan pengadu secara bertulis tentang keengganan untuk menyiasat, berserta sebab-sebabnya Employment Act 1955, s.81B(2) ⚠ Offence under s.81F; fine up to RM50,000 | as soon as practicable and no later than 30 days after receiving the complaint | — | JTKSM |
| Mengemukakan laporan siasatan kepada Ketua Pengarah apabila diarahkan Employment Act 1955, s.81D(2) ⚠ Offence under s.81F; fine up to RM50,000 | within 30 days of the direction | — | JTKSM |
| Mematuhi award Tribunal Anti-Gangguan Seksual Anti-Sexual Harassment Act 2022, s.21 ⚠ Fine of twice the compensation ordered, or up to RM10,000 where none was ordered; up to two years imprisonment; RM1,000 a day continuing | within 30 days from the date the award was made | — | Tribunal for Anti-Sexual Harassment |
| Notify a change of accounting date on Form CP204B Income Tax Act 1967, s.21A(3A) ⚠ Penalties and instalment increases based on the old accounting period remain recoverable under s.112(3A) and s.107C(11B) | 30 days before the end of the new accounts where they close before the corresponding day, or 30 days before the corresponding day where they close after it | — | LHDN |
| Bayar cukai di bawah taksiran yang dikeluarkan oleh Ketua Pengarah Income Tax Act 1967, s.103(2) ⚠ 10% increase on the unpaid tax under s.103(5) | within 30 days of the date of assessment, with a further 7 days allowed by the filing programme | — | LHDN |
| Remit withholding tax with the correct CP37-series form and a generated bill number Income Tax Act 1967, ss.107A(1), 109(1), 109B(1), 109F(1) ⚠ 10 per cent increase on the unpaid amount and disallowance of the underlying expense under s.39 | within one month after paying or crediting the payee | — | LHDN |
| Menyetem kontrak penggajian Stamp Act 1949, s.47 and First Schedule item 4 ⚠ Penalty of RM50 or 10% of the deficient duty within 3 months, RM100 or 20% thereafter, under s.47A | within 30 days of signing in Malaysia, or 30 days after first receipt in Malaysia if signed abroad | — | LHDN |
| Stamp an instrument chargeable with duty Stamp Act 1949, s.47 ⚠ Penalty of RM50 or 10% of the deficient duty within 3 months, RM100 or 20% thereafter, under s.47A | within 30 days of execution in Malaysia, or 30 days after first receipt in Malaysia if executed abroad | — | LHDN |
| Failkan Form Q terhadap suatu notis taksiran Income Tax Act 1967, s.99(1) ⚠ The assessment becomes final and conclusive; only a s.100 extension via Form N can reopen it | within 30 days after the notice of assessment is served | — | LHDN |
| Deduct and remit withholding tax on royalty paid to a non-resident software or platform provider Income Tax Act 1967, s.109(1) ⚠ 10 per cent increase under s.109(2) and disallowance of the expense under s.39(1)(f) | within one month after paying or crediting the non-resident | — | LHDN |
| Deduct and remit 10 per cent withholding tax on s.4A income paid to a non-resident Income Tax Act 1967, s.109B(1) ⚠ 10 per cent increase under s.109B(2) and disallowance of the expense under s.39(1)(j) | within one month after paying or crediting the non-resident | — | LHDN |
| Make the solvency statement available at the registered office for creditor inspection Companies Act 2016, s.117(5)(c) and (6)(b) ⚠ Offence by every officer in default under s.117(7); the resolution itself is not invalidated | for a period of six weeks from the date of the resolution | — | Company (to creditors) |
| Hantar sijil saham apabila penerima pindah milik memohon untuknya Companies Act 2016, s.98(1) ⚠ Denda tidak melebihi RM10,000 ke atas syarikat dan setiap pegawai yang ingkar | dalam 60 hari dari penerimaan permohonan | — | Company (to the shareholder) |
| Employee files a s.20 representation for reinstatement Industrial Relations Act 1967, s.20(1A) ⚠ Representations filed out of time cannot be entertained | within 60 days of dismissal, or where notice was given, not later than 60 days from expiry of the notice | — | Jabatan Perhubungan Perusahaan Malaysia |
| Membuat kemasukan perakaunan dalam rekod perakaunan dan rekod lain Companies Act 2016, s.245(2) ⚠ Fine up to RM500,000 or imprisonment up to 3 years or both, on the company and every officer | within 60 days of completion of the transaction to which the entry relates | — | SSM |
| Register a person entitled by transmission as a shareholder Companies Act 2016, s.109(5) ⚠ Fine not exceeding RM10,000 and a further fine not exceeding RM500 per day for a continuing offence | within 60 days from receiving the notification | — | Company (internal register) |
| Employee complaint to the Director General against a s.14 decision Employment Act 1955, s.69(3) ⚠ Out of time, the Director General has no power to set the decision aside | within 60 days from the date the decision is communicated to the employee, orally or in writing | — | JTKSM |
| Respond in writing to a flexible working arrangement application Employment Act 1955, s.60Q(2) ⚠ Offence under the Act; general penalty up to RM50,000 under s.99A | within 60 days of receiving the written application | — | JTKSM |
| Employee to notify the employer of the expected confinement and the intended leave start date Employment Act 1955, s.40(2) ⚠ Loss of maternity allowance for the period before notification | within the 60 days immediately preceding the expected confinement | — | JTKSM |
| Failkan penyata cukai keuntungan modal dan bayar cukai tersebut Income Tax Act 1967, Chapter 9 and paragraph 4(aa) ⚠ Assessment by the Director General, with penalties under the Income Tax Act 1967 | within 60 days from the date of disposal of the capital asset | — | LHDN |
| Failkan penyata pelupusan aset modal Income Tax Act 1967, s.77A(1B) ⚠ Fine of RM200 to RM20,000 or 6 months imprisonment under s.112(1) | within 60 days of the date of disposal of the capital asset, or such other period the Director General allows on written request | — | LHDN |
| Mengemukakan penyata RPGT dan membayar cukai ke atas pelupusan harta tanah Real Property Gains Tax Act 1976, s.13 and s.21B ⚠ Penalty of up to three times the tax under s.29(3), and a 10% increase on the acquirer under s.21B(2) | within 60 days after the date of disposal | — | LHDN |
| Withhold money payable to the departing employee Income Tax Act 1967, s.83(5) ⚠ Liability under s.107(4) for the full amount of tax due from the employee, as a debt to the Government | for 90 days after LHDN receives the CP21, CP22A or CP22B, unless released earlier | — | LHDN |
| Members' own requisitioned meeting must be convened Companies Act 2016, s.313(3) ⚠ The right to call the meeting under s.313 lapses | not more than three months after the date the directors received the requisition | — | Requisitioning members |
| Menahan wang yang kena dibayar kepada pekerja yang berhenti sementara menunggu penyelesaian cukai Income Tax Act 1967 ⚠ Fine of RM200 to RM20,000 or imprisonment up to 6 months under s.120(1) | for 90 days or until the tax clearance letter is received, whichever is earlier | — | LHDN |
| Perolehi kelulusan syarikat melalui resolusi bagi pinjaman, jaminan atau cagaran yang diberikan kepada pengarah tanpa kelulusan terlebih dahulu — syarikat persendirian Companies Act 2016, s.224(4)(b) ⚠ The loan must be repaid, or the liability discharged, after twelve months from the making of the loan under s.224(5)(b) | within six months from the making of the loan, the entering into of the guarantee or the provision of the security | — | Members in general meeting or by resolution |
| Lodge the formal APA application after the pre-filing notification Income Tax (Advance Pricing Arrangement) Rules 2023, rule 5(1) and 5(3) ⚠ The application is deemed withdrawn and a fresh request with a new draft outline must be filed | within six months after receipt of the Director General's notification under rule 4(4) | — | LHDN |
| Bayar balik pinjaman pengarah yang tidak pernah dibenarkan oleh syarikat — syarikat persendirian Companies Act 2016, s.224(5)(b) ⚠ Authorising directors are jointly and severally liable to indemnify the company against any loss under s.224(6) | after twelve months from the making of the loan, the entering into of the guarantee or the provision of the security | — | The company |
| Register as an employer with PERKESO for SOCSO and EIS Employees Social Security Act 1969; Employment Insurance System Act 2017 | On employing your first employee | — | PERKESO |
| Mendapatkan kelulusan awal Ketua Pengarah Buruh sebelum menggaji pekerja asing Employment Act 1955, s.60K(1) ⚠ Denda sehingga RM100,000 atau penjara sehingga 5 tahun, atau kedua-duanya, di bawah s.60K(5) | Sebelum penggajian bermula | — | Director General of Labour, JTKSM |
| Register with HRD Corp on reaching ten Malaysian employees PSMB Act 2001, s.13(1) ⚠ Fine not exceeding RM10,000 or imprisonment not exceeding 1 year, or both | on becoming an employer to whom the Act applies | — | HRD Corp |
| Give written notice of termination Employment Act 1955, s.12(2) and s.12(4) ⚠ Indemnity equal to the wages for the unexpired notice becomes payable under s.13(1) | at least 4 weeks under 2 years of service, 6 weeks for 2 to under 5 years, 8 weeks at 5 years or more, unless the contract provides longer | — | JTKSM |
| Pay final wages on a normal termination Employment Act 1955, s.20 ⚠ General penalty up to RM50,000 under s.99A; claimable before the Director General under s.69 | not later than the day on which the contract of service terminates | — | JTKSM |
| Pay final wages and indemnity where the employer terminates without notice Employment Act 1955, s.21(1) ⚠ General penalty up to RM50,000 under s.99A | not later than the day on which the contract of service is terminated | — | JTKSM |
| Send the special notice for removal to the auditor and the Registrar Companies Act 2016, s.277(2) ⚠ The removal resolution is exposed to challenge and the auditor loses the chance to respond | immediately on receipt of the special notice | — | SSM |
| Mengisytiharkan sifat kepentingan dalam suatu kontrak atau cadangan kontrak dengan syarikat pada suatu mesyuarat lembaga pengarah Companies Act 2016, s.221(1) ⚠ Offence — imprisonment up to 5 years or fine up to RM3 million or both under s.221(12); the contract is voidable at the instance of the company under s.221(10) | as soon as practicable after the relevant facts come to the director's knowledge | — | Board of directors |
| Notify the ESD Inspectorate Unit of any change in shareholder share allotment ⚠ A change in allotment can affect the pass holder's eligibility | Officially in writing, with supporting documents | — | Immigration Department of Malaysia |
| Rekodkan penyerahan hak atau pemindahan sesuatu cap dagangan berdaftar Trademarks Act 2019, s.65 ⚠ s.65(2) makes the transaction ineffective against a conflicting interest acquired without notice; s.65(3) denies damages or an account of profits for infringement between the transaction date and the application to record | As soon as practicable after the transaction — no fixed deadline, but the transaction is ineffective against a person acquiring a conflicting interest in ignorance of it until recorded | — | MyIPO |
| Rekodkan penyerahan hak, pemindahan atau kepentingan sekuriti ke atas sesuatu paten Patents Act 1983, s.39(4) ⚠ The assignment has no effect against third parties unless recorded in the Register | Before relying on it against any third party | — | MyIPO |
| Meet the MD Status post-award conditions ⚠ MD Status is perpetual only while conditions continue to be met | Within 12 months of the award of MD Status | — | MDEC |
| Melantik pengarah gantian selepas kematian pengarah terakhir yang tinggal Companies Act 2016, s.209(5) ⚠ Strike-off under Subdivision 1 of Division 4 of Part IV | Within six months, failing which the Registrar may direct a strike-off | — | SSM |
| Obtain prior members' approval before the directors allot shares or grant rights Companies Act 2016, s.75 | Before the allotment | — | SSM |
| Offer new equally ranking shares to existing shareholders first Companies Act 2016, s.85 | Before issuing to a third party, subject to the constitution | — | SSM |
| Retain the records of a person who has ceased to be a beneficial owner Companies Act 2016, s.60B(5) ⚠ Fine up to RM20,000 and RM500 a day for a continuing offence | Seven years from the date the person ceases to be a beneficial owner | — | SSM |
| Rekodkan satu salinan resolusi bertulis pengarah dalam buku minit prosiding Lembaga Pengarah Companies Act 2016, Third Schedule paragraph 17 ⚠ No specific penalty is attached to the paragraph | no statutory period is prescribed | — | Company (internal records) |
| Lodge the resolution, solvency statement, directors' confirmation and notice of reduction Companies Act 2016, s.119(1) ⚠ The reduction does not take effect until the Registrar records the information | after the end of six weeks and before the end of eight weeks from the date of the resolution | — | SSM |
| Mengisytiharkan mana-mana jawatan yang disandang atau harta yang dimiliki di mana tugas atau kepentingan itu bercanggah dengan tugas pengarah Companies Act 2016, s.221(6) and s.221(7) ⚠ Offence — imprisonment up to 5 years or fine up to RM3 million or both under s.221(12) | at the first meeting of directors held after becoming a director, or after commencing to hold the office or possess the property | — | Board of directors |
| Take all necessary steps to prevent a distribution where the directors cease to be satisfied on solvency Companies Act 2016, s.132(4) ⚠ Liability under s.132(5) of up to five years' imprisonment or a fine up to RM3 million or both, and personal liability under s.133(2) | immediately, at any point after authorisation and before the distribution is made | — | Directors (to the company) |
| Menyimpan rekod perakaunan dan rekod lain Companies Act 2016, s.245(3) ⚠ Fine not exceeding RM500,000 or imprisonment for a term not exceeding three years or both | for seven years after completion of the transactions or operations to which the entries relate | — | Company (internal records) |
| Menyimpan rekod resolusi ahli dan minit mesyuarat ahli Companies Act 2016, s.341(2) ⚠ Fine not exceeding RM10,000 and a further fine not exceeding RM500 per day for a continuing offence | for at least seven years from the date of the resolution, meeting or decision | — | Company (internal records) |
| Restore wages withheld during a suspension where the inquiry discloses no misconduct Employment Act 1955, s.14(2) ⚠ Recoverable by complaint to the Director General; general penalty up to RM50,000 under s.99A | forthwith on the conclusion of the inquiry | — | JTKSM |
| Issue a written contract of service containing a termination clause Employment Act 1955, s.10 ⚠ General penalty of up to RM50,000 under s.99A | before or on commencement of a contract for a specified period exceeding one month | — | JTKSM |
| Register the company with the Expatriate Services Division and complete activation before applying for any expatriate pass Immigration Act 1959/63 and ESD administrative policy ⚠ No Employment Pass, Professional Visit Pass or Dependant Pass application can be submitted | Before any expatriate pass application can be submitted | — | Expatriate Services Division, Immigration Department of Malaysia |
| Mendaftar sebagai majikan dengan EPF EPF Act 1991 | on engaging a person under a contract of service or apprenticeship | — | KWSP |
| Mendaftarkan pekerja bukan warganegara Malaysia untuk EPF EPF Act 1991, Third Schedule Part F | on engagement, with contributions due from the October 2025 wage month onward | — | KWSP |
| Memaklumkan pekerja secara bertulis tentang keputusan tersebut, dengan menyatakan alasan sekiranya ditolak Employment Act 1955, s.60Q(3) ⚠ General penalty of up to RM50,000 under s.99A | on deciding the application | — | JTKSM |
| Register the gig worker under the Self-Employment Social Security Scheme Gig Workers Act 2025, s.83(b) ⚠ Offence under the Act; general penalty under s.108 | on engaging the gig worker, in the form and manner determined by PERKESO | — | PERKESO |
| Comply with a Gig Workers Tribunal award Gig Workers Act 2025, s.45 ⚠ Fine up to RM50,000, imprisonment up to two years, or both, plus up to RM500 a day for a continuing offence | within the period stated in the award | — | JTKSM |
| Register with HRD Corp on reaching ten or more Malaysian employees in a First Schedule Part I industry PSMB Act 2001, First Schedule as substituted by P.U.(A) 84/2021 ⚠ Compound of up to RM2,000 where the employer fails to respond to a registration letter within 30 days | On reaching the headcount threshold | — | HRD Corp |
| Melantik penyelaras keselamatan dan kesihatan pekerjaan Occupational Safety and Health Act 1994, s.29A ⚠ Fine up to RM50,000 or imprisonment up to 6 months or both | on reaching five or more employees at the place of work | — | DOSH |
| Menubuhkan jawatankuasa keselamatan dan kesihatan Occupational Safety and Health Act 1994, s.30 ⚠ Fine up to RM100,000 or imprisonment up to 1 year or both | on employing forty or more persons at the place of work, or on the Director General's direction | — | DOSH |
| Memberitahu pejabat keselamatan dan kesihatan pekerjaan terdekat mengenai kemalangan, kejadian berbahaya, keracunan pekerjaan atau penyakit pekerjaan Occupational Safety and Health Act 1994, s.32 ⚠ Prosecution under the Act | within the period prescribed by the notification regulations | — | DOSH |
| Maklumkan LHDN tentang pekerja yang menamatkan perkhidmatan (Form CP22A) Income Tax Act 1967, s.83(3) ⚠ Offence under s.120(1)(c) | not less than 30 days before the cessation, or within 30 days of being informed of the employee's death | — | LHDN |
| Deduct and remit amounts directed under a CP38 instruction Income Tax Act 1967 | as directed by LHDN, remitted separately from the ordinary PCB amount | — | LHDN |
| Register as an employer with PERKESO Employees Social Security Act 1969 (Act 4) | on engaging your first eligible employee | — | PERKESO |
| Give the employee a written statement showing how the benefit was calculated Employment (Termination and Lay-Off Benefits) Regulations 1980, reg 12(1) ⚠ Offence under reg 12(2); employee may demand the statement within 14 days under reg 12(3) | at the same time as the benefit is paid | — | JTKSM |
| Dapatkan Perakuan Penginapan sebelum menyediakan penginapan kepada pekerja Employees' Minimum Standards of Housing, Accommodations and Amenities Act 1990, s.24D ⚠ Fine up to RM50,000 for an employer; up to RM50,000 or 1 year imprisonment or both for a centralised accommodation provider | Before any employee occupies the accommodation | — | Director General of Labour, JTKSM |