Malaysian Sdn Bhd companies face a complex web of compliance requirements. Between SSM, LHDN, EPF, SOCSO, EIS, and potentially SST, it's easy to lose track of what's due when. But ignorance isn't a defense—penalties apply regardless of intent, and persistent non-compliance can lead to your company being struck off the register.
This guide covers every major deadline your Sdn Bhd needs to meet. Bookmark it. Set calendar reminders. Don't become a statistic.
SSM (Companies Commission) Filings
The Suruhanjaya Syarikat Malaysia (SSM) is your company's registrar. They require several annual filings:
Annual Return
SSM
Must be lodged within 30 days after your Annual General Meeting. Contains information about directors, shareholders, registered office, and share capital. Filed electronically via MyCoID 2016 portal.
Financial Statements
SSM
Audited financial statements must be circulated to shareholders at the AGM and lodged with SSM within 30 days of the meeting. Private companies can file unaudited FS if they qualify for audit exemption.
Changes in Particulars
SSM
Any changes to directors, shareholders, registered address, company name, or constitution must be notified within the prescribed period. Most changes require notification within 14 days.
When Must AGM Be Held?
Your first AGM must be within 18 months of incorporation. Subsequent AGMs must be held within 6 months of your financial year end, and no more than 15 months after the previous AGM.
LHDN Tax Filings
The Lembaga Hasil Dalam Negeri (LHDN) is Malaysia's tax authority. Corporate tax compliance is non-negotiable:
Form E (Employer Return)
LHDN
All employers must file Form E by 31 March for the preceding calendar year. This reports total remuneration paid to employees and tax withheld. Filed via e-Filing (e-E).
Form C (Corporate Tax Return)
LHDN
Corporate income tax return due within 7 months of your financial year end. For a December year-end company, the deadline is 31 July. Must be filed electronically via e-Filing (e-C).
Tax Estimate (CP204)
LHDN
You must submit an estimate of your tax payable for the upcoming year at least 30 days before your financial year begins. This determines your monthly instalment payments.
Monthly Tax Instalment (CP204)
LHDN
Based on your tax estimate, you pay monthly instalments by the 15th of each month. Payments can be made via FPX, bank transfer, or at bank branches.
EPF, SOCSO & EIS Contributions
If you have employees, you have monthly statutory contribution obligations:
EPF Contributions
KWSP
Employee and employer EPF contributions must be remitted by the 15th of the following month. For November salaries, pay by 15 December. Employer rate is typically 13% (12% for SMEs), employee rate is 11%.
SOCSO & EIS Contributions
PERKESO
SOCSO (social security) and EIS (employment insurance) contributions due by the 15th of the following month. Combined employer contribution is typically around 2.25-2.5% of wages.
Don't Mix These Up
EPF, SOCSO, and EIS are separate agencies with separate portals and payment channels. You need accounts with KWSP (EPF), PERKESO (SOCSO/EIS), and registrations with each.
Audit Requirements
Most Sdn Bhd companies require an annual audit. Here's what you need to know:
Who Needs an Audit?
All Sdn Bhd companies must be audited UNLESS they qualify for the audit exemption. You're exempt if you meet two of three criteria for current AND two preceding years:
- Revenue ≤ RM3 million
- Total assets ≤ RM3 million
- Employees ≤ 30
Dormant companies are also exempt. But here's the catch: even if exempt, you still need to prepare financial statements and file them with SSM.
Audit Timeline
Most auditors need 2-3 months to complete an audit after your financial year end. This means:
- FYE: 31 December
- Close books and prepare draft FS: By end of February
- Audit fieldwork: March
- Audit completion: April
- AGM: By 30 June
- SSM filing: By 30 July
- LHDN Form C: By 31 July
Audit Costs
For a typical early-stage startup, expect audit fees of RM8,000-15,000 annually. Complex companies or those with poor records can cost significantly more. Budget for this from incorporation.
Your Annual Compliance Calendar
Here's a summary for a company with December year-end:
| Deadline | Filing | Authority |
|---|---|---|
| 15th monthly | EPF, SOCSO, EIS | KWSP, PERKESO |
| 15th monthly | Tax instalment (CP204) | LHDN |
| 31 March | Form E (employer return) | LHDN |
| 30 June | AGM (within 6 months of FYE) | Internal |
| 30 July | Annual Return + FS | SSM |
| 31 July | Form C (corporate tax) | LHDN |
| 30 November | Tax estimate (CP204) for next year | LHDN |
The key is building these deadlines into your operations from day one. Use calendar reminders, compliance tracking tools, or outsource to professionals who manage deadlines as part of their service.
Compliance isn't glamorous, but it's non-negotiable. Every penalty avoided is money that stays in your runway. Every deadline met is one less worry keeping you up at night.