Tool

Compliance Calendar

Statutory duties start the day your company is incorporated — and nobody sends a reminder. Enter your incorporation date to see your actual deadlines.

Incorporation date

After incorporation

Obligation	Deadline	Your date	Owed to
Notify the Registrar of the particulars required under s.57 following incorporation Companies Act 2016, s.58(1)(a) ⚠ Fine not exceeding RM50,000 and a further fine not exceeding RM500 per day for a continuing offence	within 14 days after incorporation	—	SSM
Appoint a licensed company secretary Companies Act 2016, s.236 ⚠ Statutory breach in your first month; penalties may apply	Within 30 days of incorporation	—	SSM
Obtain beneficial ownership information after incorporation Guidelines for the Reporting Framework for Beneficial Ownership of Companies, para 20(a) ⚠ Offence under Division 8A	Within 60 days from the date of appointment of the company secretary, inclusive of both 14-day periods	—	SSM
Furnish the first CP204 for a newly commenced company, LLP, trust body or co-operative Income Tax Act 1967, s.107C(4)(a) ⚠ Offence under s.120(1)(f)	within 3 months from the date of commencement of operations, where the first basis period is not less than 6 months	—	LHDN
Prepare the first financial statements Companies Act 2016, s.248(1)(a) ⚠ Fine up to RM500,000 or imprisonment up to one year, or both, on any director, under s.248(3)	Within eighteen months from the date of incorporation	—	SSM
Hold the first annual general meeting of a newly incorporated public company Companies Act 2016, s.340(3) ⚠ Fine not exceeding RM20,000 on the company and every officer in default under s.340(6)	within 18 months of incorporation	—	Company (to its members)
Maintain a registered office able to receive service of documents Companies Act 2016, s.46	From the date of incorporation, continuously	—	SSM
Register the company for income tax	After incorporation, before commencing operations	—	LHDN
Furnish the first estimate of tax payable (Form CP204) Income Tax Act 1967, s.107C	Within 3 months of commencing operations, where the first basis period is not less than 6 months	—	LHDN
Appoint the first auditor of a newly incorporated private company Companies Act 2016, s.267(3)(a) ⚠ The company and every director commit an offence under s.267(7)	at least 30 days before the end of the period for submitting the first financial statements to the Registrar	—	SSM
Prepare the first financial statements Companies Act 2016, s.248(1)(a) ⚠ Fine up to RM500,000 or imprisonment up to 1 year, or both	Within 18 months of the date of incorporation	—	SSM
Register the company with the Expatriate Services Division before applying for any expatriate pass	Before the first pass application	—	Immigration Department of Malaysia
Lodge the first annual declaration Limited Liability Partnerships Act 2012, s.68(3)	Not later than 18 months from the date of registration of the LLP	—	SSM
Lodge beneficial ownership information for a newly registered foreign company Companies Act 2016, s.562(1)(fa) ⚠ Offence under Division 8A	At the registration stage	—	SSM

Every anniversary

Obligation	Deadline	Your date	Owed to
Lodge your annual return Companies Act 2016, s.68 ⚠ Late lodgement penalties; persistent default can lead to strike-off	Within 30 days of each incorporation anniversary	—	SSM
Lodge the foreign company's annual return Companies Act 2016, s.576(3)	not later than 30 days from the anniversary of the date of registration	—	SSM
Lodge the annual return Companies Act 2016, s.68(1) and s.68(2) ⚠ Late lodgement penalty under Practice Directive 1/2017; fine up to RM50,000 plus up to RM1,000 per day under s.68(9); strike-off under s.68(8) after three or more consecutive years	Within 30 days of each anniversary of the incorporation date; not required in the calendar year of incorporation	—	SSM
Apply for renewal of the certificate of registration Personal Data Protection Act 2010, s.17(1) ⚠ Fine up to RM250,000 or 2 years for continuing to process after expiry	not later than 90 days before the date of expiry; no renewal is allowed after expiry	—	JPDP
Apply to extend the period of registration of an industrial design Industrial Designs Act 1996, s.25 ⚠ The registration lapses; a grace period is available at a surcharge of RM200 per month for a maximum of six months	Before the end of each five-year period, for up to four further periods	—	MyIPO
Lodge the Labuan company annual return Labuan Companies Act 1990, s.109(3)	once in each calendar year, not later than 30 days prior to the anniversary of the date of incorporation	—	Labuan FSA
Submit an updated Online Safety Plan to MCMC P.U. (A) 244/2026, reg.2(3) ⚠ Fine up to RM1 million under regulation 5	every year, and whenever there is a material change to the service or compliance obligations	—	MCMC
Pay the annual fee to keep a patent in force Patents Act 1983, s.35(2) ⚠ The patent lapses; a six-month grace applies on payment of a surcharge equal to 100% of the fee for the year concerned	Twelve months before the expiration of the second and each succeeding year from grant	—	MyIPO
Renew the registration of a trademark Trademarks Act 2019, s.39 ⚠ The mark is deemed removed; late renewal within six months attracts a surcharge, and after a further six months the registration ceases	On or before the tenth anniversary of registration, and every ten years thereafter	—	MyIPO

When something changes

Obligation	Deadline	Your date	Owed to
Notify the Commissioner of a personal data breach causing or likely to cause significant harm Personal Data Protection Act 2010, s.12B(1) ⚠ Fine up to RM250,000 or imprisonment up to 2 years or both	as soon as practicable and no later than 72 hours from the occurrence of the breach	—	JPDP
Pay final wages where the employee terminates without notice 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
Furnish a requested copy of an instrument of charge 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)
Register as an employer with EPF Employees Provident Fund Act 1991 ⚠ Arrears recoverable with dividend	within 7 days of becoming liable to contribute	—	KWSP
Send notice of a resolution refusing or delaying registration to the transferor and transferee Companies Act 2016, s.106(1)(c) ⚠ The refusal does not meet s.106(1) and the company remains in breach of the 30-day registration duty	within 7 days of the resolution being passed	—	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
Complete post-arrival medical screening ⚠ 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
Notify affected data subjects where the breach results or is likely to result in significant harm 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
Pay statutory termination or lay-off benefits with a written calculation statement 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
Notify the licensing authority of changes to the particulars given in the licence application Trades Licensing Ordinance (Sabah Cap. 144), s.5(4)	Within 14 days of the change	—	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
Lodge the return of allotment of shares Companies Act 2016, s.78(1) ⚠ Late lodgement penalty under Practice Directive 1/2017	Within 14 days from an allotment of shares	—	SSM
Notify the Registrar of the change in the register of members 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 from the date of the change of shareholder in the register	—	SSM
Furnish the Director General with particulars of the foreign employee Employment Act 1955, s.60K(3) ⚠ Offence under the Employment Act 1955; general penalty under s.99A is a fine of up to RM50,000	Within 14 days from the date of the employment	—	Director General of Labour, JTKSM
Inform the Director General where a foreign employee resigns or absconds Employment Act 1955, s.60KA(2) ⚠ Offence under the Employment Act 1955	Within 14 days of the termination of service or of the absence	—	Director General of Labour, JTKSM
Furnish contemporaneous transfer pricing documentation on request Income Tax (Transfer Pricing) Rules 2023, rule 5(3) ⚠ Graduated penalty from RM20,000 to RM100,000 depending on lateness, and possible prosecution	within 14 days from the date the Director General's notice is served	—	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
Advertise the appointment of the interim liquidator 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
Notify the shareholders of the Board's approval of directors' fees or benefits in a private company 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
Lodge beneficial ownership information with the Registrar through 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)
Notify the Registrar of the place where records of resolutions and meetings are kept, or of a change of that place 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
Lodge particulars of satisfaction, release or cessation of a registered charge 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
Submit Form PK Part V where the exit is part of a retrenchment or 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
Respond to the 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
Notify the Collector in writing of the proposed cessation of a business listed in Part II of the First Schedule Businesses, Professions and Trades Licensing Ordinance, Sarawak Cap. 33 (1958 Ed.), s.17 ⚠ Fine of RM500	At least 15 days prior to cessation	—	Collector
Register the appointed data protection officer with the Commissioner via SPDP Personal Data Protection Act 2010, s.12A(3) ⚠ Non-compliance with a duty under Act 709	within 21 days of the date of appointment	—	JPDP
Notify the Registrar of the death or retirement of a partner, or any change in the registered particulars Business Names Ordinance, Sarawak Cap. 64 (1958 Ed.), s.9 ⚠ Fine of RM50 for every day the default continues (s.14(2))	Within 21 days of the change	—	Registrar of Business Names
Appoint a replacement local agent Companies Act 2016, s.563(5)	within 21 days of the previous agent ceasing	—	SSM
Send a requested copy of the register of members to the person requesting it 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)
Circulate a member-requisitioned written resolution to every eligible member 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)
File a notice of appeal to the High Court against a deciding order 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)
Written resolution lapses if not passed 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)
Notify the Registrar that the business has ceased Business Names Ordinance, Sarawak Cap. 64 (1958 Ed.), s.13(1) ⚠ Fine of RM100	Within one month after the business has ceased to be carried on	—	Registrar of Business Names
Lodge financial statements and reports with the Registrar — private company 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
Stamp the instrument of transfer of shares Stamp Act 1949, s.47 and First Schedule item 32(b) ⚠ Penalty under s.47A of RM50 or 10% of the deficient duty within 3 months, RM100 or 20% thereafter	within 30 days of execution in Malaysia, or 30 days after first receipt in Malaysia if executed abroad	—	LHDN
Enter the transferee in the register of members Companies Act 2016, s.106(1) ⚠ Fine not exceeding RM50,000 and a further fine not exceeding RM500 per day for a continuing offence	within 30 days from receipt of the instrument of transfer	—	Company (internal register)
Complete the FOMEMA medical examination Immigration foreign worker procedure, Phase 2 ⚠ No Visit Pass (Temporary Employment) is issued; an unfit worker must be repatriated on a Check Out Memo	Within 30 days of arrival in Malaysia	—	Immigration Department of Malaysia / FOMEMA
Inform the Director General of the termination of a foreign employee Employment Act 1955, s.60KA(1) ⚠ Offence under the Employment Act 1955	Within 30 days of termination by the employer, expiry of the pass, or repatriation or deportation	—	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
Lodge an exempt private company certificate in lieu of financial statements 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
Hold the meetings of the company and of its creditors after a s.440 declaration 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
Complete phased submission of outstanding breach details 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
Lodge an annual director's certificate on solvency Labuan Companies Act 1990, s.111(1A)	within 30 days of the accounts being laid before members	—	Labuan FSA
Appoint a replacement resident secretary Labuan Companies Act 1990, s.93(2A)	not later than 30 days from the effective date of the resignation	—	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
Give the Court thirty days' written notice to the directors of an intention to apply for leave to bring a statutory derivative action Companies Act 2016, s.348(2) ⚠ Leave to bring derivative proceedings will not be entertained	thirty days' notice in writing to the directors before applying for leave	—	Court
Require the company to pass a resolution approving a directors' fee payment considered unfair — members holding at least 10 per cent of voting rights 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
Lodge a statement of particulars of a charge with the Registrar 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
Lodge particulars of a charge existing on property acquired by the company 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
Lodge notice of an assignment or variation of a registered charge 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
Notify LHDN that an employee is leaving Malaysia on Form CP21 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 expected date of departure, where the employee leaves for more than 3 months with no intention to return	—	LHDN
Inform the Director General of the termination of a foreign domestic employee Employment Act 1955, s.57B(1) ⚠ Fine up to RM50,000 under s.57B(3)	within 30 days of the termination of service	—	JTKSM
Submit Form PK Part VI where the exit is part of a retrenchment or 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
Inform the Director General that accommodation is occupied, on 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
Notify a complainant in writing of a refusal to inquire, with reasons 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
Submit an inquiry report to the Director General when directed Employment Act 1955, s.81D(2) ⚠ Offence under s.81F; fine up to RM50,000	within 30 days of the direction	—	JTKSM
Comply with a Tribunal for Anti-Sexual Harassment award 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
Pay tax under an assessment raised by the Director General 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
Stamp an employment contract 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
File Form Q against a notice of assessment 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)
Send a share certificate where the transferee applies for one Companies Act 2016, s.98(1) ⚠ Fine not exceeding RM10,000 on the company and every officer in default	within 60 days from receipt of the application	—	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
Make accounting entries in the accounting and other records 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
File the capital gains tax return and pay the tax 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
File the capital asset disposal return 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
Submit the RPGT return and pay the tax on a disposal of real property 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
Withhold money payable to the departing employee pending tax clearance 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
Obtain company approval by resolution for a loan, guarantee or security made to a director without prior approval — private company 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
Repay a director's loan that was never authorised by the company — private company 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
Obtain prior approval of the Director General of Labour before employing a foreign employee Employment Act 1955, s.60K(1) ⚠ Fine up to RM100,000 or imprisonment up to 5 years, or both, under s.60K(5)	Before the employment begins	—	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
Declare the nature of an interest in a contract or proposed contract with the company at a meeting of the board 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
Record an assignment or transmission of a registered trademark 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
Record an assignment, transmission or security interest over a patent 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
Appoint a replacement director after the death of the last remaining director 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
Enter a copy of a written directors' resolution in the minute book of Board proceedings 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
Declare any office held or property possessed where duties or interests conflict with the director's duties 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)
Retain accounting and other records 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)
Retain records of members' resolutions and minutes of members' meetings 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
Register as an employer with the EPF EPF Act 1991	on engaging a person under a contract of service or apprenticeship	—	KWSP
Register a non-Malaysian citizen employee for EPF EPF Act 1991, Third Schedule Part F	on engagement, with contributions due from the October 2025 wage month onward	—	KWSP
Inform the employee in writing of the decision, stating the ground if refused 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
Appoint an occupational safety and health coordinator 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
Establish a safety and health committee 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
Notify the nearest occupational safety and health office of an accident, dangerous occurrence, occupational poisoning or occupational disease Occupational Safety and Health Act 1994, s.32 ⚠ Prosecution under the Act	within the period prescribed by the notification regulations	—	DOSH
Notify LHDN of an employee ceasing employment (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
Obtain a Certificate for Accommodation before providing accommodation to an employee 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

Financial year end

Obligation	Deadline	Your date	Owed to
Give notice of the annual general meeting Companies Act 2016, s.316(2)(a) ⚠ The meeting is not validly convened under s.309	at least 21 days before the AGM, or longer if the constitution requires	—	Company (to its members)
Lodge the audited financial statements with the Registrar through MBRS Companies Act 2016, s.259 ⚠ Fine up to RM50,000, plus RM1,000 a day for a continuing offence	within 30 days of circulation to members	—	SSM
Appoint an auditor for each subsequent financial year Companies Act 2016, s.267(4) and s.267(6) ⚠ The company and every director commit an offence under s.267(7)	during the 30 days before the end of the lodgement period for the previous year financial statements	—	SSM
Lodge Form 4 to claim the single deduction under s.34(7) Income Tax Act 1967, s.34(7) ⚠ The claim is unsupported on audit	within 30 days after the due date for furnishing the income tax return	—	LHDN
Furnish the estimate of tax payable on Form CP204 Income Tax Act 1967, s.107C(2) ⚠ CP205 direction, prosecution under s.120(1)(f) with a fine of RM200 to RM20,000, and a 10% increase on the whole tax payable under s.107C(10A)	not later than 30 days before the beginning of the basis period for the year of assessment	—	LHDN
Make the irrevocable election to be taxed under the Income Tax Act 1967 Labuan Business Activity Tax Act 1990, s.3A(2) ⚠ The election is unavailable for that year; once made it can never be reversed	within three months after the beginning of the basis period for the year of assessment, or any extended period allowed by the Director General	—	LHDN
Lodge the annual declaration of solvency signed by any two partners Limited Liability Partnerships Act 2012, s.68(2) ⚠ Fine up to RM20,000 and RM500 a day for a continuing offence	Within 90 days from the end of the financial year	—	SSM
Lodge the annual declaration of solvency with SSM Limited Liability Partnerships Act 2012, s.68(2) and s.68(3) ⚠ Fine up to RM20,000 and a further RM500 for every day the offence continues	within 90 days from the end of the financial year, and the first declaration not later than 18 months from registration	—	SSM
Prepare financial statements for each subsequent financial year Companies Act 2016, s.248(1)(b) ⚠ Fine up to RM500,000 or imprisonment up to one year, or both, on any director, under s.248(3)	Within six months of the financial year end	—	SSM
Circulate financial statements and reports to members — private company Companies Act 2016, s.258(1)(a) ⚠ Fine up to RM50,000 on the company and every officer, plus up to RM500 per day of continuing offence, under s.258(3)	Within six months of the financial year end	—	SSM
Circulate the financial statements and reports to members Companies Act 2016, s.257 and s.258(1)(a) ⚠ Fine up to RM50,000 on the company and every officer, plus up to RM500 for each day the offence continues, under s.258(3)	Within six months of financial year end for a private company	—	SSM
Hold an annual general meeting (public company) Companies Act 2016, s.340(1) and (2) ⚠ Fine not exceeding RM20,000 on the company and every officer in default under s.340(6)	within six months of the financial year end, and not more than 15 months after the last preceding AGM	—	Company (to its members)
File the company return on Form C Income Tax Act 1967, s.77A(1) ⚠ Penalty of up to three times the tax under s.112(3), or prosecution under s.112(1) with a fine of RM200 to RM20,000	within 7 months from the day following the close of the accounting period, plus a 1-month e-Filing grace period	—	LHDN
Circulate audited financial statements and reports to members Companies Act 2016, s.258 ⚠ Fine up to RM50,000, plus RM500 a day for a continuing offence	within six months of the financial year end	—	SSM
Give each employee a Form EA statement of remuneration Income Tax Act 1967 ⚠ Fine of RM200 to RM20,000 or imprisonment up to 6 months	on or before the last day of February in the following year	—	LHDN
Claim capital allowances in the tax return for the year of assessment in which they arise Income Tax Act 1967, Schedule 3 paragraph 69 ⚠ Residual expenditure is still reduced by an annual allowance that could have been claimed under paragraph 68(c), so an unclaimed year is relief lost, not deferred	in the return for the year of assessment concerned, since paragraph 69 treats an allowance as made only when it is claimed for that year	—	LHDN
File the Labuan entity return of profits (Form LE1) and pay the tax Labuan Business Activity Tax Act 1990, s.5 and s.10 ⚠ Assessment by the Director General and a 10% increase on tax unpaid 30 days after the notice of assessment under s.13A(2)	within 7 months from the last day of the accounting period that is the basis period for the year of assessment, with a one-month grace period for e-Filing	—	LHDN
Prepare contemporaneous transfer pricing documentation for the year Income Tax (Transfer Pricing) Rules 2023, rule 4(1) ⚠ Penalty of RM20,000 to RM100,000 per year of assessment under s.113B(4), or prosecution under s.113B(1)	before the due date for furnishing the income tax return for that year of assessment	—	LHDN
Lodge financial statements of the foreign company Companies Act 2016, s.575(1)	within two months of the foreign company's annual general meeting	—	SSM
Lay accounts before a meeting of members Labuan Companies Act 1990, s.111(1)	not more than nine months after the date to which the accounts are made up	—	Labuan FSA
Prepare a directors' report for the financial year and attach it to the financial statements Companies Act 2016, s.252(1) ⚠ A director failing to take all reasonable steps to secure compliance is liable to a fine up to RM500,000 or imprisonment up to one year or both under s.252(4)	for each financial year, attached to the financial statements prepared under s.248	—	Board of directors
Apply for an extension of time to circulate or lodge financial statements Companies Act 2016, s.259(2) and s.340(4); Practice Note 3/2018 ⚠ An application made after the period expires cannot be granted; the document is late and attracts the Practice Directive 1/2017 penalty	Private company: at least 7 days before the last day of the circulation or lodgement period. Public company: at least 30 days before the last day to hold the AGM. In all cases before the original period expires.	—	SSM
Apply for an extension of time to circulate or lodge financial statements Companies Act 2016, s.259(2); Practice Note 3/2018 ⚠ An application made after expiry cannot be granted	At least 7 days before the last day of the circulation or lodgement period, and in all cases before that period expires	—	SSM
Prepare and give Form EA (C.P.8A) or Form EC (C.P.8C) to every employee Income Tax Act 1967, s.83(1A) ⚠ Offence under s.120(1) ITA 1967 — fine RM200 to RM20,000, or up to six months imprisonment, or both	On or before 28 February following the calendar year	—	LHDN
Upload employee remuneration data through e-Data Praisi to pre-fill employee returns and satisfy CP8D ⚠ Not an offence, but CP8D must then be filed separately via e-CP8D	On or before 25 February following the calendar year	—	LHDN
Furnish Form E (e-E) together with CP8D Income Tax Act 1967, s.83(1) and s.120(1) ⚠ Form E is treated as not furnished until CP8D arrives; offence under s.120(1) ITA 1967	On or before 31 March following the calendar year	—	LHDN
Upload CP8D data through e-Data Praisi for employee pre-fill	On or before 25 February following the calendar year	—	LHDN
Prepare and give Form CP58 to agents, dealers and distributors	On or before 31 March following the calendar year	—	LHDN
File the annual APA compliance report Income Tax (Advance Pricing Arrangement) Rules 2023, rule 14(1) ⚠ Cancellation of the arrangement under rule 18(1)(c)	within seven months from the date following the close of the accounting period forming the basis period for that year of assessment	—	LHDN
Lodge Form 1 to obtain approval of the R&D activity under s.34A Income Tax Act 1967, s.34A(1) and the LHDN guideline on applications for special deduction for qualifying R&D activity ⚠ No approval and therefore no double deduction; the expenditure falls back to a single deduction under s.34(7)	not less than six months before the accounting period ends where the R&D began in the first half of that period, or not later than one month after it ends where the R&D began in the second half	—	LHDN
Notify LHDN of the reporting entity or non-reporting entity status Income Tax (Country-by-Country Reporting) Rules 2016, rule 6 ⚠ Non-compliance exposes the entity to action under the Rules and the Act	on or before the last day of the reporting financial year	—	LHDN
File the country-by-country report Income Tax (Country-by-Country Reporting) Rules 2016, rule 7 ⚠ Fine of RM20,000 to RM100,000 or imprisonment up to six months, or both, under s.112A	not later than 12 months after the last day of the reporting financial year	—	LHDN
File Form C — company income tax return Income Tax Act 1967, s.77A(1) ⚠ Fine of RM200 to RM20,000 or 6 months imprisonment under s.112(1), or a penalty under s.112(3)	within 7 months from the date following the close of the accounting period that constitutes the basis period, plus a one-month grace period where filed by e-Filing	—	LHDN
Pay the balance of tax on the return Income Tax Act 1967, s.103(1) ⚠ 10% increase on the unpaid tax under s.103(3)	on the due date for furnishing the return; the e-Filing grace period also applies to this payment for all forms except Form E, Form P and Form CPE	—	LHDN
Furnish CP204 — estimate of tax payable Income Tax Act 1967, s.107C(2) ⚠ Offence under s.120(1)(f); if no estimate is furnished and tax is payable, a 10% increase under s.107C(10A)	not later than 30 days before the beginning of the basis period for the year of assessment	—	LHDN
File the Top-up Tax Return for each Malaysian constituent entity Income Tax Act 1967, Part XI, Chapter 13 ⚠ Offences and penalties under Chapter 17 of Part XI, subject to transitional penalty relief	no later than 15 months after the end of the reporting financial year, or 18 months for the first filing transition year, measured from the ultimate parent entity's financial year end	—	LHDN
Furnish the estimate of tax payable (CP204) Income Tax Act 1967, s.107C(2) and s.107C(4) ⚠ Offence under s.120(1); the two-year waiver in s.107C(4A) does not apply to LLPs	not later than 30 days before the beginning of the basis period; a newly commenced LLP files within 3 months of commencing operations	—	LHDN

Ongoing

Obligation	Deadline	Your date	Owed to
Pay wages for the wage period Employment Act 1955, s.19(1) ⚠ Offence under s.91	not later than the seventh day after the last day of the wage period	—	JTKSM
Submit a consolidated e-Invoice for transactions where the buyer did not require one Income Tax Act 1967, s.82C(7) ⚠ Transactions unsupported by a validated document for tax purposes	within 7 calendar days after the end of the month	—	LHDN
Furnish the Registrar with the particulars required for registration of the business name Business Names Ordinance, Sarawak Cap. 64 (1958 Ed.), s.4(2) ⚠ Fine of RM100 for every day the business is carried on without a certificate (s.14(1))	Within one month of commencing to carry on business	—	Registrar of Business Names — District Officer, or LHDN in Kuching district
Ensure the office of secretary is not left vacant Companies Act 2016, s.240	No more than 30 days vacant at any one time	—	SSM
Apply to the Registrar for registration of the business Registration of Businesses Act 1956, s.5(1) ⚠ Fine not exceeding RM50,000 or imprisonment up to 2 years or both (s.12(1))	Not later than 30 days from the date of commencement of the business	—	SSM
Keep accounting records that sufficiently explain the transactions and financial position, with entries made within 60 days of the transaction Companies Act 2016, s.245 ⚠ On winding up or investigation, an officer faces up to 3 years imprisonment or a fine up to RM500,000 under s.539	Entries within 60 days of each transaction; records retained 7 years	—	SSM
Make accounting entries Labuan Companies Act 1990, s.110(2)	within 90 days of completion of the transactions to which they relate	—	Labuan FSA
Prepare an Online Safety Plan and submit a copy to MCMC Online Safety Act 2025, s.20; P.U. (A) 244/2026, reg.2 ⚠ Fine up to RM1 million under regulation 5	within 180 days from 1 July 2026, or from the effective date of a licence issued after that date	—	MCMC
File a request for substantive or modified substantive examination Patents Act 1983, s.29A; Patents Regulations 1986, regs 27 and 27A ⚠ The application is deemed withdrawn at the end of the period	Within 18 months of the filing date (four years for an international application entering the national phase)	—	MyIPO
Hold a valid trading licence for each place of business before carrying on any business in Sabah Trades Licensing Ordinance (Sabah Cap. 144), s.3(1) and s.3(2) ⚠ Fine of four times the licence fee plus a further daily fine (s.3(4))	Before commencing business, and at all times while trading	—	District licensing authority (Cap. 144, s.4) — DBKK, municipal council or district office
Renew the trading licence, which expires on 31 December each year Trades Licensing Ordinance (Sabah Cap. 144), s.6	Before 31 December; DBKK opens renewals from November	—	District licensing authority
Exhibit the trading licence in a conspicuous place on the licensed premises Trades Licensing Ordinance (Sabah Cap. 144), s.12(1)	At all times while the licence is in force	—	District licensing authority
Hold a trade licence for each business carried on in Sarawak Businesses, Professions and Trades Licensing Ordinance, Sarawak Cap. 33 (1958 Ed.), s.3(1) and s.6(1) ⚠ Fine of RM1,000	Before carrying on business; valid one year from date of issue	—	Collector — Director of Inland Revenue, or the Deputy Collector for the district
Keep statutory registers (members, directors, secretaries, charges)	From incorporation, kept current	—	SSM
Keep accounting records that explain transactions and enable true and fair accounts Companies Act 2016, s.245 ⚠ Fine up to RM500,000 or imprisonment up to three years or both	entries within 60 days of the transaction, retained seven years	—	SSM
Maintain a registered office in Malaysia, open and accessible to the public during ordinary business hours Companies Act 2016, s.46 ⚠ Fine not exceeding RM50,000	At all times from incorporation	—	SSM
Display the registered name and company registration number at the registered office, every place of business and on the company website, invoices and correspondence Companies Act 2016, s.30	From incorporation, continuously	—	SSM
Remit EPF contributions for the wage month EPF Act 1991, s.43(1) and Third Schedule ⚠ Late-payment charge at the dividend rate plus 1 per cent (minimum RM10) plus a dividend component (minimum RM1), and enforcement action	on or before the 15th day of the month following the wage month	—	KWSP
Remit SOCSO contributions for the wage month Employees Social Security Act 1969 (Act 4) ⚠ Interest on late payment at 6 per cent per annum per day of default, and prosecution	on or before the 15th day of the month following the wage month	—	PERKESO
Remit EIS contributions for the wage month Employment Insurance System Act 2017 (Act 800) ⚠ Interest on late payment at 6 per cent per annum per day of default, and prosecution	on or before the 15th day of the month following the wage month	—	PERKESO
Remit PCB/MTD deducted from employee remuneration Income Tax Act 1967 and the Income Tax (Deduction from Remuneration) Rules 1994 ⚠ Employer becomes liable for the tax as a debt due to the Government	on or before the 15th day of the month following the deduction	—	LHDN
Pay the HRD Corp human resources development levy PSMB Act 2001 (Act 612) ⚠ Interest at 10 per cent yearly per day of default; fine up to RM20,000 or 2 years imprisonment	by the 15th of the month	—	HRD Corp
Keep payroll and tax records Income Tax Act 1967	retain for 7 years and keep readily accessible to LHDN	—	LHDN
Apply for service tax registration after crossing a group threshold Service Tax Act 2018, s.13(1) ⚠ Offence under s.13(5); Customs may backdate registration to the date liability arose under s.13(4)	not later than the last day of the month following the month in which liability arises	—	RMCD
Furnish the SST-02 return and pay service tax due Service Tax Act 2018, s.26 ⚠ Escalating late-payment penalty and prosecution	last day of the month following the end of each taxable period	—	RMCD
Carry the i-Kad at all times once issued	For the duration of the Student Pass	—	Malaysian Immigration Department
Maintain the minimum number of directors ordinarily resident in Malaysia Companies Act 2016, s.196	At all times	—	SSM
Appoint at least one compliance officer Limited Liability Partnerships Act 2012, s.27 ⚠ All partners are deemed compliance officers if none is appointed	At all times	—	SSM
Keep the certificate of registration exhibited in a conspicuous place at the principal place of business, and at each branch Registration of Businesses Act 1956, s.11A ⚠ Fine of RM2,000 or imprisonment up to 6 months or both (s.12(2))	At all times while the business is carried on	—	SSM
Lodge financial statements and reports of the foreign company Companies Act 2016, s.575(1)	Within two months of the annual general meeting of the foreign company	—	SSM
Retain accounting and other records Limited Liability Partnerships Act 2012	Not less than 7 years from the end of the financial year to which they relate	—	SSM
Appoint and authorise a registered trademark agent, where the applicant does not reside or carry on business principally in Malaysia Trademarks Act 2019, s.95(2) and s.151(6) ⚠ The Registrar may refuse to proceed with the application or registration	Before appearing before the Registrar or applying for registration	—	MyIPO
Send a notice under s.60C(1) to members Guidelines for the Reporting Framework for Beneficial Ownership of Companies, para 21(c) ⚠ Offence under s.60C(7)	At least once in each calendar year, for the purpose of the annual return	—	SSM
Keep the register of beneficial owners at the registered office Companies Act 2016, s.60B(2) ⚠ Fine up to RM20,000 and RM500 a day for a continuing offence	At all times, or at another place in Malaysia notified to the Registrar	—	SSM
Keep board minutes at the registered office Companies Act 2016, s.47(1)(f) and Third Schedule paragraph 13 ⚠ Offence under s.47 for the company and every officer in default	on an ongoing basis, kept at the registered office	—	Company (internal records)
Renew the SSM practising certificate for secretaries Companies Act 2016, s.241 ⚠ Certificate lapses; the holder is disqualified from acting under s.238(1)(c)	Not later than 30 days before the practising certificate expires	—	SSM
Retain records of members' resolutions, minutes of members' meetings and sole-member decisions Companies Act 2016, s.341(2) ⚠ Fine up to RM10,000 plus up to RM500 per day on every officer under s.341(3)	At least seven years from the date of the resolution, meeting or decision	—	Internal
Display a sexual harassment awareness notice at the place of employment Employment Act 1955, s.81H ⚠ Offence under the Act; general penalty up to RM50,000 under s.99A	conspicuously displayed at all times	—	JTKSM
Pay overtime, rest-day and public-holiday wages Employment Act 1955, s.19(2) ⚠ Offence under s.91	not later than the last day of the next wage period	—	JTKSM
Remit 2 per cent employer and 2 per cent employee EPF for non-citizen employees EPF Act 1991, Third Schedule Part F ⚠ Late-payment charges and enforcement action	on or before the 15th day of the month following the wage month	—	KWSP
Pay the foreign worker levy for each pass issued or extended Fees (Employment Pass, Visit Pass (Temporary Employment) and Work Pass) Order 1998, P.U.(A) 479/1998, as amended by P.U.(A) 67/2016 and P.U.(A) 1/2017 ⚠ The pass is not issued or extended	On issuance of the pass and on each renewal, in accordance with the period of the pass issued	—	Immigration Department of Malaysia / Ministry of Home Affairs
Deduct social security contributions from gig worker earnings and remit to PERKESO Gig Workers Act 2025, s.83(c) and (d) ⚠ Offence under s.86; general penalty under s.108 up to RM50,000 or two years	on each transaction, in the form and manner determined by PERKESO	—	PERKESO
Pay the monthly HRD levy at 1% (mandatory) or 0.5% (optional) of basic salary plus fixed allowances PSMB Act 2001 ⚠ Interest at 10% per annum on arrears, minimum RM5; fine up to RM20,000 or up to two years imprisonment	By the 15th of the month following the wage month	—	HRD Corp
Utilise accumulated levy through an approved training grant before it is forfeited ⚠ Forfeiture of the unutilised balance above an RM10,000 threshold	Within 24 months of the levy contribution	—	HRD Corp
Pay maternity allowance in the same manner as wages Employment Act 1955, s.38 ⚠ General penalty of up to RM50,000 under s.99A	in each wage period, as provided in s.19	—	JTKSM
Pay at least the gazetted minimum wage of RM1,700 a month Minimum Wages Order 2024, P.U.(A) 376; National Wages Consultative Council Act 2011, s.43 ⚠ Fine of not more than RM10,000 for each employee, plus a court order to pay the shortfall	Every wage period	—	JTKSM / Labour Department Sabah / Labour Department Sarawak
Record the employee in the register of employees Employment Act 1955, s.61 ⚠ General penalty of up to RM50,000 under s.99A	on employment, and preserved for at least six years	—	JTKSM
Prepare and maintain a written occupational safety and health policy Occupational Safety and Health Act 1994, s.16 ⚠ Fine up to RM500,000 or imprisonment up to 2 years or both	prepared, revised as often as appropriate and notified to all employees	—	DOSH
Conduct a risk assessment and implement risk controls Occupational Safety and Health Act 1994, s.18B ⚠ Fine up to RM500,000 or imprisonment up to 2 years or both	in relation to the safety and health risk posed by the undertaking at the place of work	—	DOSH
Remit SOCSO contributions for the wage month Employees Social Security Act 1969 ⚠ Interest on late payment at 6% per annum for each day outstanding	No later than the 15th day of the succeeding month	—	PERKESO
Remit EIS contributions for the wage month Employment Insurance System Act 2017 ⚠ Interest on late payment at 6% per annum for each day outstanding	No later than the 15th day of the succeeding month	—	PERKESO
Remit monthly tax deduction (PCB/MTD) via e-PCB, e-Data PCB or e-CP39 Income Tax (Deduction from Remuneration) Rules 1994	On or before the 15th day of the subsequent month	—	LHDN
Utilise accumulated HRD Corp levy through an approved training grant ⚠ Forfeiture of the unutilised balance above an RM10,000 threshold	Within 24 months	—	HRD Corp
Inspect the accommodation and keep a record of the inspection Employees' Minimum Standards of Housing, Accommodations and Amenities Act 1990, s.24L(2)(b) ⚠ General penalty under s.33 — fine up to RM50,000 plus up to RM1,000 for each day the offence continues	At least twice a month	—	Director General of Labour, JTKSM
Prepare a rest-day roster before the month begins Employment Act 1955, s.59(2) ⚠ Offence under s.59(4)	before the commencement of the month in which the rest days fall	—	JTKSM
Submit the written request for a pre-filing meeting Income Tax (Advance Pricing Arrangement) Rules 2023, rule 4(1) ⚠ The proposed covered period cannot start on the intended date	twelve months before the first day of the proposed covered period	—	LHDN
Pay monthly CP204 instalments Income Tax Act 1967, s.107C(5) and s.107C(6) ⚠ 10% increase on the unpaid instalment under s.107C(9)	by the due date each month, starting from the second month of the basis period, or the sixth month where the estimate was furnished under s.107C(4)(a)	—	LHDN
Revise the estimate of tax payable (CP204A) Income Tax Act 1967, s.107C(7) ⚠ Where actual tax exceeds the final estimate by more than 30%, a 10% penalty applies to the excess over that 30% margin under s.107C(10)	in the 6th month, the 9th month or the 11th month of the basis period, or in all three	—	LHDN
Give each employee the statement of remuneration (Form EA or EC) Income Tax Act 1967, s.83(1A) ⚠ Offence under s.120(1)(b)	on or before the last day of February in the year following the remuneration year	—	LHDN
Provide Form CP58 to each agent, dealer or distributor Income Tax Act 1967, s.83A(2) ⚠ Offence under s.120(1)(b)	not later than 31 March in the year immediately following the year of payment	—	LHDN
Upload employee remuneration data through e-Data Praisi or e-CP8D LHDN Return Form Filing Programme 2026, guidance note 2 ⚠ Form E and CP8D not submitted in the prescribed method and format are not acceptable	1 January to 25 February for the preceding remuneration year	—	LHDN
Pay each monthly tax instalment Income Tax Act 1967, s.107C(5), (6) and (12) ⚠ 10% increase on the unpaid amount under s.107C(9), without notice	by the 15th day of each calendar month, from the 2nd month of the basis period (6th month for a new company)	—	LHDN
Declare and pay service tax on imported taxable services (non-registered person) Service Tax Act 2018, s.26A(1) ⚠ Fine up to RM50,000 or three years imprisonment under s.26A(2), plus late-payment penalty of 10%, 25% then 40% under s.26A(3)	not later than the last day of the month following the month in which payment was made or the invoice received, whichever is earlier	—	RMCD
Issue and transmit e-Invoices for validation — taxpayers with FY2022 turnover above RM100 million Income Tax Act 1967, s.82C ⚠ Offence under s.120(1)(d) ITA 1967	from 1 August 2024	—	LHDN
Apply for sales tax registration as a manufacturer of taxable goods Sales Tax Act 2018, s.13 ⚠ Backdated registration and liability for tax that should have been charged	not later than the last day of the month following the month in which liability arises	—	RMCD
Furnish the SST-02 return and pay sales tax due Sales Tax Act 2018, s.26 ⚠ Penalty of 10%, rising to 25% and 40%, and a fine up to RM50,000 or three years imprisonment	last day of the month following the end of the taxable period	—	RMCD
Furnish the SST-02 return Service Tax Act 2018, s.26(1); Sales Tax Act 2018, s.26(1) ⚠ Fine up to RM50,000 or three years imprisonment	not later than the last day of the month following the end of the taxable period	—	RMCD
Furnish Form BE for a resident individual not carrying on a business Income Tax Act 1967, s.77 ⚠ Penalty under s.112(3) or prosecution under s.112(1)	30 April following the year of assessment, extended 15 days for e-Filing	—	LHDN
Pay the withholding tax plus the 10 per cent increase once a failure is identified Income Tax Act 1967, ss.107A(2), 109(2), 109B(2), 109F(2) ⚠ Recovery action under s.106(1) and continued disallowance of the expense under s.39	forthwith, as a debt due to the Government	—	LHDN

Every obligation here is pulled directly from the article that explains it — click through for the full detail. This is general guidance, not professional advice.