NegaraKu.md AI 友好的马来西亚

主题

字号

MS EN ZH

工具

合规日历

法定义务从公司成立当天开始——而且没有人会提醒你。输入成立日期，查看你的实际截止日期。

公司成立后

义务 截止 你的日期 主管机构
注册成立后就 s.57 所要求的详情通报注册官 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
委任一名持牌公司秘书 2016 年公司法令第 236 条 ⚠ 在公司成立首月即构成法定违规；可能招致罚则 公司成立后 30 天内 — SSM
Appoint a licensed company secretary Companies Act 2016, s.236(2) ⚠ The company and every person in contravention commit an offence Within 30 days of the date 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
为新开始营运的公司、LLP、信托机构或合作社呈交首份 CP204 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
编制首份财务报表 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
召开新注册成立公众公司的首次常年股东大会 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)
维持一处能接收文件送达的注册办事处 2016 年公司法令第 46 条 自公司成立之日起持续维持 — SSM
为公司登记所得税 公司成立后、开始营运前 — LHDN
Register the company for income tax with LHDN 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
委任新注册成立私人公司的首任审计师 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
在申请任何外籍人士准证之前，先向外籍人士服务组（ESD）为公司办理登记 Before the first pass application — Immigration Department of Malaysia
呈报第一份常年申报 Limited Liability Partnerships Act 2012, s.68(3) Not later than 18 months from the date of registration of the LLP — SSM
为新注册的外国公司提交实益拥有权资料 Companies Act 2016, s.562(1)(fa) ⚠ Offence under Division 8A At the registration stage — SSM

每年周年

义务 截止 你的日期 主管机构
提交年度申报 2016 年公司法令第 68 条 ⚠ 逾期提交罚则；持续拖欠可能导致除名 在每个公司成立周年日起 30 天内 — SSM
Lodge the annual return Companies Act 2016, s.68 ⚠ Late lodgement penalties; persistent default can support strike-off action Not later than 30 days from the anniversary of incorporation — but not in the calendar year of incorporation — SSM
呈交该外国公司的常年申报表 Companies Act 2016, s.576(3) not later than 30 days from the anniversary of the date of registration — SSM
提交常年申报表 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
申请续期注册证书 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
申请延展工业设计的注册期限 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
提交纳闽公司年度申报 Labuan Companies Act 1990, s.109(3) 每一个公历年一次，不迟于公司成立日期周年之前 30 天 — Labuan FSA
向 MCMC 提交更新后的 Online Safety Plan 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
缴付年费以维持专利有效 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
为商标注册办理续期 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

发生变动时

义务 截止 你的日期 主管机构
向专员通报造成或可能造成重大伤害的个人资料泄露 Personal Data Protection Act 2010, s.12B(1) ⚠ 罚款高达RM250,000或监禁高达2年或两者兼施 尽快，且不迟于泄露发生后72小时 — 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
把已通报的资料记入董事持股登记册 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
提供所申请的抵押文书副本 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)
向 EPF 注册为雇主 Employees Provident Fund Act 1991 ⚠ Arrears recoverable with dividend within 7 days of becoming liable to contribute — KWSP
将拒绝或延迟登记的决议通知送达转让人与受让人 Companies Act 2016, s.106(1)(c) ⚠ 该拒绝不符合第 106(1) 条，公司仍违反 30 日登记义务 在决议通过后 7 日内 — 公司（送达当事人）
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
完成抵境后体检 ⚠ 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
把审计师的辞任通知副本送交注册官 Companies Act 2016, s.282 ⚠ The company and every officer commit an offence within seven days of receiving the notice of resignation — SSM
通知在马来西亚停止经营业务 Companies Act 2016, s.578(1) within seven days of ceasing — SSM
在外泄导致或可能导致重大伤害时通知受影响的资料当事人 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
提交自愿清盘的特别决议 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
向注册官与官方接管人提交最后会议的报表 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
就削减股本决议向注册官与内陆税收局总监发出通知 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
把董事的通知抄送每一名其他董事 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
支付法定终止服务或停工福利，并附书面计算书 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
在一份国文报章与一份英文报章上刊登该决议的广告 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
将执照申请中所提供资料的任何变更通知发照当局 Trades Licensing Ordinance (Sabah Cap. 144), s.5(4) 在变更后的14天内 — District licensing authority
就董事、秘书或注册地址的任何变更通知 SSM 在变更后 14 天内 — SSM
就注册办事处地址的变动通报 SSM Companies Act 2016, s.46(3) ⚠ Fine not exceeding RM50,000 Within 14 days of the change — SSM
提交股份配发申报表 Companies Act 2016, s.78(1) ⚠ Late lodgement penalty under Practice Directive 1/2017 Within 14 days from an allotment of shares — SSM
将成员登记册的变更通知注册官 Companies Act 2016, s.51(1) ⚠ 罚款不超过 RM20,000，持续犯罪者每日进一步罚款不超过 RM500 在登记册中股东变更之日起 14 日内 — SSM
向劳工总监呈交外籍员工的详情 Employment Act 1955, s.60K(3) ⚠ 构成《1955年就业法令》下的罪行；第99A条的一般罚则为最高RM50,000罚款 自雇用之日起14天内 — Director General of Labour, JTKSM
就外籍员工辞职或潜逃事宜通知劳工总监 Employment Act 1955, s.60KA(2) ⚠ 构成《1955年就业法令》下的罪行 在服务终止或缺勤后14天内 — Director General of Labour, JTKSM
应要求提供同期转让定价文档 Income Tax (Transfer Pricing) Rules 2023, rule 5(3) ⚠ 视逾期程度而定的 RM20,000 至 RM100,000 分级罚款，以及可能被提控 自总监通知送达之日起 14 天内 — LHDN
通知注册官撤职决议已获通过 Companies Act 2016, s.278 ⚠ The company and every officer commit an offence within 14 days of the resolution — SSM
刊登临时清盘人获委任的广告 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
呈报章程、董事、代理人、注册办事处、名称或本地董事局权限的任何变更详情 Companies Act 2016, s.567(1) Within 14 days after the change or alteration — SSM
呈报该 LLP 已注册详情的任何变更通知 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
就公司文件存放处所地址的变更通报注册官 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
就某人出任或不再担任秘书通报注册官 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
向注册官提交批准行使股份配发权力的决议 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
更新公司自己的董事、经理与秘书登记册 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
提交撤销该决议的法庭命令 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
通报 SSM 某人已不再担任、以及某人已成为公司秘书 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
就秘书本身资料的变动通报 SSM Companies Act 2016, s.241 ⚠ Fine not exceeding RM10,000 on conviction Within 14 days of the change — SSM
以书面通知公司，说明董事在公司股份、债券、参与权益、权利、认购权与合约中的权益 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
在私人公司中，把董事局批准董事袍金或福利一事通知股东 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
通过 e-BOS 向注册官提交实益拥有权资料 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
收到有效请求后召集成员会议 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)
向注册官通报决议与会议记录的存放地点，或该地点的变更 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
提交已登记抵押的清偿、解除或终止详情 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
发出私人公司成员大会的通知 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)
把该次配发登记于成员登记册 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)
在发行股份作为收购对价之前通知成员 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
若该离职属裁员或 VSS 的一部分，提交 Form PK Part V 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
在裁员执行后提交 Form PK Part V 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
就劳资法庭的裁决向高等法院上诉 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
回复 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
就拟停止第一附表第二部分所列营业，以书面通知征收官 Businesses, Professions and Trades Licensing Ordinance, Sarawak Cap. 33 (1958 Ed.), s.17 ⚠ 罚款 RM500 停止前至少 15 天 — 征收官
通过SPDP向专员登记所委任的个人资料保护官 Personal Data Protection Act 2010, s.12A(3) ⚠ 不遵守Act 709下的义务 自委任日期起21天内 — JPDP
向注册官通报合伙人的死亡或退出，或注册详情的任何变更 Business Names Ordinance, Sarawak Cap. 64 (1958 Ed.), s.9 ⚠ 违约持续每一天罚款 RM50（第 14(2) 条） 变更后 21 天内 — 营业名称注册官
委任接替的本地代理人 Companies Act 2016, s.563(5) within 21 days of the previous agent ceasing — SSM
把所索取的成员登记册副本寄给提出要求的人 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)
发出为通过特别决议而召开的会议的通知 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)
将成员要求传阅的书面决议传阅给每一名合资格成员 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)
就裁决令向高等法院呈交上诉通知书 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
举行经请求召开的会议 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)
就某项决议向公司发出特别通知 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)
书面决议若未通过即告失效 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)
向注册官通报营业已停止 Business Names Ordinance, Sarawak Cap. 64 (1958 Ed.), s.13(1) ⚠ 罚款 RM100 营业停止经营后一个月内 — 营业名称注册官
通过 MBRS 2.0 提交财务报表及报告 Companies Act 2016, s.259(1) ⚠ 依《2017 年第 1 号实务指令》的逾期提交罚款；依 s.259(3) 对每名高级职员最高罚款 RM50,000 在向成员传阅后（私人公司）或股东大会（公众公司）后 30 天内 — SSM
为股份转让文书加盖印花 Stamp Act 1949, s.47 and First Schedule item 32(b) ⚠ 第 47A 条的罚款：三个月内为 RM50 或欠缴税额的 10%，此后为 RM100 或 20% 在马来西亚签立后 30 日内，或若在境外签立，则于首次在马来西亚收到后 30 日内 — LHDN
将受让人登入成员登记册 Companies Act 2016, s.106(1) ⚠ 罚款不超过 RM50,000，持续犯罪者每日进一步罚款不超过 RM500 在收到转让文书后 30 日内 — 公司（内部登记册）
完成FOMEMA体检 Immigration foreign worker procedure, Phase 2 ⚠ 不签发访问准证（临时就业）；不合格的劳工须以离境备忘录（Check Out Memo）遣返 抵达马来西亚后30天内 — Immigration Department of Malaysia / FOMEMA
就外籍员工的终止事宜通知劳工总监 Employment Act 1955, s.60KA(1) ⚠ 构成《1955年就业法令》下的罪行 在雇主终止、准证到期、或遣返或驱逐后30天内 — 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
提交豁免私人公司证明书以代替财务报表 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
采纳后向注册官呈交章程 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
任何修订之后通知 SSM 并呈交经修订的章程 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
在 s.440 声明之后召开公司与债权人的会议 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
完成分阶段提交尚未提供的外泄细节 Data Breach Notification Guideline, paragraph 7.5 ⚠ Incomplete notification no later than 30 days from the date of the initial notification — JPDP
为已获批的就业准证办理签注 Within 30 days of approval if inside Malaysia, or 30 days after arrival if outside — Immigration Department of Malaysia
提交年度董事偿付能力证明书 Labuan Companies Act 1990, s.111(1A) 于账目在成员面前呈报后 30 天内 — Labuan FSA
委任接任的居民秘书 Labuan Companies Act 1990, s.93(2A) 不迟于辞任生效日期起 30 天 — Labuan FSA
提交生意或联系人已注册详情的任何变更内容 Registration of Businesses Act 1956, s.5B(1) Within 30 days after the change is made or occurs — SSM
通知注册官该生意已终止 Registration of Businesses Act 1956, s.5D(1) Within 30 days of the termination — SSM
向注册官呈报其马来西亚注册办事处的所在地 Companies Act 2016, s.566(2) Within 30 days from establishing a place of business or commencing to carry on business in Malaysia — SSM
回应注册官拟予除名的通知 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
就除名提交反对 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
填补公司秘书职位，使其不致悬空 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
就有意申请许可提起法定衍生诉讼一事，向董事发出三十天书面通知 Companies Act 2016, s.348(2) ⚠ 提起衍生诉讼的许可申请将不予受理 在申请许可前向董事发出三十天书面通知 — Court
持有至少一成表决权的成员要求公司就其认为不公平的董事袍金款项通过决议案 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
向注册官提交抵押详情陈述书 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
提交公司所取得财产上现存抵押的详情 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
提交已登记抵押的转让或变更通知 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
秘书在向董事会发出辞职通知后卸任 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
呈报未经审计财务报表，连同审计豁免证明书 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
以 Form CP22A 向 LHDN 通报服务终止 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
把外籍家庭雇员的服务终止通知总监 Employment Act 1955, s.57B(1) ⚠ Fine up to RM50,000 under s.57B(3) within 30 days of the termination of service — JTKSM
若该离职属裁员或 VSS 的一部分，提交 Form PK Part VI 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
提交 Form PK Parts I 至 IV，就计划中的裁员、停工、自愿离职计划或减薪通报 JTKSM 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
以 Borang AC2 通知总监住宿已被入住 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
以书面连同理由通知投诉人拒绝查问的决定 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
在获指示时向总监呈交查问报告 Employment Act 1955, s.81D(2) ⚠ Offence under s.81F; fine up to RM50,000 within 30 days of the direction — JTKSM
遵从 Tribunal for Anti-Sexual Harassment 的裁决 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
以 Form CP204B 通知结账日期的变动 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
缴付总监所发出评税下的税款 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
以正确的 CP37 系列表格连同已生成的账单号码缴交预扣税 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
为雇佣合约加盖印花 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
为应课印花税的文书加盖印花 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
就评税通知书呈交 Form Q 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
就付给非居民软件或平台供应商的特许权使用费扣缴并缴交预扣税 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
就付给非居民的 s.4A 收入扣缴并缴交 10% 预扣税 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
在注册办事处备妥偿债能力声明供债权人查阅 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)
在受让人申请股份证书时寄发证书 Companies Act 2016, s.98(1) ⚠ 对公司及每名违责高级职员罚款不超过 RM10,000 在收到申请后 60 日内 — 公司（送达股东）
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
在会计及其他记录中作出会计分录 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
把因转移而有权的人登记为股东 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)
雇员就 s.14 决定向劳工总监提出投诉 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
雇员须把预期分娩日期与打算开始休假的日期通知雇主 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
呈报资本利得税报税表并缴付税款 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
呈报资本资产处置报税表 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
就房地产的处置呈交 RPGT 报表并缴税 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
扣起应付给离职雇员的款项 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
成员自行召开的经请求会议必须被召集 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
在税务清关未完成前，扣留应付予离职雇员的款项 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
就未经事先批准而给予董事的贷款、担保或抵押，以决议案取得公司批准——私人公司 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
在预备申请通知后提交正式 APA 申请 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
偿还公司始终未曾授权的董事贷款——私人公司 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
在聘用外籍员工之前取得劳工总监的事先批准 Employment Act 1955, s.60K(1) ⚠ 依据第60K(5)条，可处最高RM100,000罚款或最高5年监禁，或两者兼施 在雇用开始之前 — 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
把撤职的特别通知送交审计师与注册官 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
在董事局会议上申报在公司合约或拟议合约中所拥有利益的性质 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
就股东配股的任何变动通知 ESD 稽查组 ⚠ A change in allotment can affect the pass holder's eligibility Officially in writing, with supporting documents — Immigration Department of Malaysia
为已注册商标的转让或转移办理备案 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
为专利的转让、转移或担保权益办理备案 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
符合 MD Status 的获批后条件 ⚠ MD Status is perpetual only while conditions continue to be met Within 12 months of the award of MD Status — MDEC
在最后一名剩余董事身故后委任接替董事 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
在董事配发股份或授予认购权之前，先取得成员的事先批准 Companies Act 2016, s.75 Before the allotment — SSM
先把顺位相同的新股发售给现有股东 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
将书面董事决议的副本记入董事部议事程序的会议记录簿 Companies Act 2016, Third Schedule paragraph 17 ⚠ No specific penalty is attached to the paragraph no statutory period is prescribed — Company (internal records)
提交决议、偿债能力声明、董事确认书与削减通知 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
申报任何职责或利益与其董事职责相冲突的所任职位或所持财产 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
在董事不再信纳偿债能力时，采取一切必要步骤制止该项分派 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)
保存会计及其他记录 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)
保存成员决议记录与成员大会会议记录 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)
在调查未揭示不当行为的情况下，补回停职期间被扣起的薪金 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
发出载有终止条款的书面 contract of service 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
向 EPF 注册为雇主 EPF Act 1991 on engaging a person under a contract of service or apprenticeship — KWSP
为非马来西亚公民雇员注册 EPF EPF Act 1991, Third Schedule Part F on engagement, with contributions due from the October 2025 wage month onward — KWSP
以书面把决定通知雇员，若拒绝则述明理由 Employment Act 1955, s.60Q(3) ⚠ General penalty of up to RM50,000 under s.99A on deciding the application — JTKSM
为零工工作者在自雇人士社会保障计划下办理注册 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
遵从零工工作者仲裁庭的裁决 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
在 First Schedule Part I 行业中雇员达到十名或以上马来西亚籍时，向 HRD Corp 注册 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
委任一名职业安全与卫生协调员 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
设立安全与卫生委员会 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
就事故、危险事件、职业中毒或职业病，通知最近的职业安全与卫生办事处 Occupational Safety and Health Act 1994, s.32 ⚠ Prosecution under the Act within the period prescribed by the notification regulations — DOSH
就雇员终止雇佣通知 LHDN（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
按 CP38 指示扣缴并缴交指定金额 Income Tax Act 1967 as directed by LHDN, remitted separately from the ordinary PCB amount — LHDN
向 PERKESO 注册为雇主 Employees Social Security Act 1969 (Act 4) on engaging your first eligible employee — PERKESO
向雇员提供一份显示津贴如何计算的书面说明 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
在向雇员提供住宿之前取得住宿准证书 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

财政年结

义务 截止 你的日期 主管机构
发出常年股东大会通知 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 financial statements and reports with SSM Companies Act 2016, s.259(1)(a) ⚠ Fine up to RM50,000, plus up to RM1,000 for each day the offence continues Within 30 days of circulating them to members — SSM
为其后每个财政年委任审计师 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
呈交 Form 4 以申索 s.34(7) 下的单倍扣除 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
以 Form CP204 呈交应缴税款预估 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
呈交 LLP 的年度申报书 Limited Liability Partnerships Act 2012, s.68 ⚠ Fine up to RM20,000 and a further RM500 per day for a continuing offence within 90 days of the end of the financial year; the first declaration not later than 18 months from registration — SSM
向 SSM 提交常年偿债能力声明 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
为其后每一个财政年度编制财务报表 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
把财务报表与报告传阅给成员——私人公司 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
把财务报表与报告传阅给成员 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
召开常年股东大会（公众公司） 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)
以 Form C 呈报公司报税表 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
向成员分发财务报表与各项报告 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
为该年度准备同期转让定价文档 Income Tax (Transfer Pricing) Rules 2023, rule 4(1) ⚠ 根据第 113B(4) 条，每个课税年 RM20,000 至 RM100,000 的罚款，或根据第 113B(1) 条被提控 在该课税年所得税报税表提交到期日之前 — LHDN
呈交该外国公司的财务报表 Companies Act 2016, s.575(1) within two months of the foreign company's annual general meeting — SSM
在成员会议上呈报账目 Labuan Companies Act 1990, s.111(1) 不迟于账目所截止日期之后九个月 — Labuan FSA
就该财政年度编制董事报告，并附于财务报表 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
申请延长传阅或提交财务报表的时限 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
申请延长传阅或提交财务报表的时限 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
为每一名雇员编制并交付 Form EA（C.P.8A）或 Form EC（C.P.8C） 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
透过 e-Data Praisi 上载雇员薪酬数据，以预填雇员报表并满足 CP8D 要求 ⚠ Not an offence, but CP8D must then be filed separately via e-CP8D On or before 25 February following the calendar year — LHDN
连同 CP8D 一并提交 Form E（e-E） 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
编制并向代理、经销商与分销商发出 Form CP58 On or before 31 March following the calendar year — LHDN
呈交年度 APA 合规报告 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
呈交 Form 1 以取得 s.34A 下研发活动的批准 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
就报告实体或非报告实体的身份通知 LHDN 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
呈交国别报告 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
呈报 Form C——公司所得税报税表 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
缴付报税表上的税款余额 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
呈交 CP204——应缴税款预估 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
为每一家马来西亚成员实体呈交补足税报税表 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
呈交应缴税款预估（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

持续义务

义务 截止 你的日期 主管机构
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
就买方未要求开具电子发票的交易呈交一份合并电子发票 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
向注册官提供营业名称注册所需的详情 Business Names Ordinance, Sarawak Cap. 64 (1958 Ed.), s.4(2) ⚠ 在无证书情况下每经营一天罚款 RM100（第 14(1) 条） 开始经营营业后一个月内 — 营业名称注册官——县长，或古晋县的 LHDN
确保公司秘书一职不被悬空 Companies Act 2016, s.240 No more than 30 days vacant at any one time — SSM
向注册官申请该生意的注册 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
作出会计分录 Labuan Companies Act 1990, s.110(2) 于相关交易完成后 90 天内 — Labuan FSA
拟备 Online Safety Plan 并向 MCMC 提交一份副本 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
提交实质审查或修订实质审查的请求 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
在沙巴经营任何生意之前，为每一处营业地点持有一张有效的贸易执照 Trades Licensing Ordinance (Sabah Cap. 144), s.3(1) and s.3(2) ⚠ 罚款为执照费的四倍，外加进一步的每日罚款（第3(4)条） 在开业之前，以及在经营期间的任何时候 — District licensing authority (Cap. 144, s.4) — DBKK, municipal council or district office
续领在每年12月31日到期的贸易执照 Trades Licensing Ordinance (Sabah Cap. 144), s.6 在12月31日之前；DBKK 从11月起开放续领 — District licensing authority
将贸易执照展示于领照营业场所内的显眼处 Trades Licensing Ordinance (Sabah Cap. 144), s.12(1) 在执照有效期间的任何时候 — District licensing authority
为在砂拉越经营的每项营业持有贸易执照 Businesses, Professions and Trades Licensing Ordinance, Sarawak Cap. 33 (1958 Ed.), s.3(1) and s.6(1) ⚠ 罚款 RM1,000 经营营业前；自签发之日起有效一年 — 征收官——内陆税收局局长，或该县的副征收官
在累积的征费被没收之前，透过获批的培训补助金动用它 ⚠ Forfeiture of the unutilised balance above an RM10,000 threshold Within 24 months of the levy contribution — HRD Corp
备存妥善的会计记录 2016 年公司法令第 245 条 自公司成立起，保持更新 — 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
i-Kad 一经签发须随时携带 For the duration of the Student Pass — Malaysian Immigration Department
保存会计及其他记录 Companies Act 2016, s.245(3) ⚠ Fine up to RM500,000 or imprisonment up to 3 years or both, on the company and every officer 7 years after completion of the transactions or operations to which the entries relate — SSM
维持最低人数的通常居住于马来西亚的董事 Companies Act 2016, s.196 At all times — SSM
委任至少一名合规主任 Limited Liability Partnerships Act 2012, s.27 ⚠ All partners are deemed compliance officers if none is appointed At all times — SSM
在主要营业地点及每一间分行的显眼处展示注册证书 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
呈报该外国公司的财务报表与报告 Companies Act 2016, s.575(1) Within two months of the annual general meeting of the foreign company — SSM
保存会计及其他记录 Limited Liability Partnerships Act 2012 Not less than 7 years from the end of the financial year to which they relate — SSM
在申请人不在马来西亚居住或不在马来西亚主要经营业务时，委任并授权一名注册商标代理人 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
在注册办事处保存实益拥有人登记册 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
在注册办事处保存董事部会议记录 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)
为秘书续领 SSM 执业证书 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
保存成员决议记录、成员大会会议记录与独任成员决定 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
为非公民雇员缴交雇主 2%、雇员 2% 的 EPF 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
就每一张签发或延期的准证缴付外劳人头税 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
从零工工作者的收入中扣除社会保障缴纳金并缴予 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
按基本薪金加固定津贴的 1%（强制）或 0.5%（选择性）缴交每月 HRD 征费 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
以与薪金相同的方式支付产假津贴 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
至少按经宪报颁布的最低薪金每月 RM1,700 支薪 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
把该雇员记入雇员登记册 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
编制并维持一份书面职业安全与卫生政策 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
进行风险评估并落实风险控制措施 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
缴交该薪金月份的 SOCSO 缴纳金 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
缴交该薪金月份的 EIS 缴纳金 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
透过 e-PCB、e-Data PCB 或 e-CP39 缴交每月税务扣缴（PCB／MTD） Income Tax (Deduction from Remuneration) Rules 1994 On or before the 15th day of the subsequent month — LHDN
透过获批的培训补助金动用累积的 HRD Corp 征费 ⚠ Forfeiture of the unutilised balance above an RM10,000 threshold Within 24 months — HRD Corp
检查该住宿并保存检查记录 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
在该月开始之前编制休息日轮值表 Employment Act 1955, s.59(2) ⚠ Offence under s.59(4) before the commencement of the month in which the rest days fall — JTKSM
提出预备申请会议的书面要求 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
缴付每月 CP204 分期款 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
修订应缴税款预估（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
呈报 Form E 连同 CP8D——雇主报表 Income Tax Act 1967, s.83(1) ⚠ Offence under s.120(1)(b), fine of RM200 to RM20,000 or 6 months imprisonment not later than 31 March in the year following the remuneration year; CP8D must be received on or before the Form E deadline — LHDN
向每一名代理、经销商或分销商提供 Form CP58 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
透过 e-Data Praisi 或 e-CP8D 上传雇员酬金资料 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
缴付每月税款分期付款 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
申报并缴纳进口应税服务的服务税（未注册者） 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
开具并传输电子发票以供验证——FY2022 营业额超过 RM100 million 的纳税人 Income Tax Act 1967, s.82C ⚠ Offence under s.120(1)(d) ITA 1967 from 1 August 2024 — LHDN
以应税货物制造商身份申请销售税注册 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
呈交 SST-02 报表并缴付应缴的销售税 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
呈交 SST-02 报表 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
为不经营业务的居民个人呈交 Form BE 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
一经发现失误，缴付预扣税连同 10% 的加征 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

此处每项义务均直接取自解释它的文章——点击查看完整说明。本内容为一般指引，非专业意见。