Running a private limited company (Sdn. Bhd.) in Malaysia involves more than day-to-day operations. Every year brings a set of statutory obligations, from the SSM annual return, financial statements and the statutory audit through to income tax filing and EPF/SOCSO contributions. A clear annual checklist helps you avoid late-filing penalties and compliance gaps.
Many SME owners do not start assembling the paperwork until year end. Below are the main statutory obligations of a Malaysian company across the year, grouped by category.
Company secretary and SSM
- Annual return: must be lodged with SSM within the prescribed period after the anniversary of incorporation.
- Financial statements: must be prepared and lodged in accordance with the Companies Act 2016.
- Statutory audit: the financial statements must be audited by a third-party licensed auditor approved by the Ministry of Finance (MoF). Qualifying dormant or small companies may apply for an exemption, subject to the latest SSM requirements.
- Director and shareholder changes: SSM records must be updated promptly whenever there is a change.
Tax
- Form C (corporate income tax): filed within 7 months of the end of the financial year.
- CP204 tax estimate: submitted as required and paid monthly.
- Form E and Form EA: employers must complete these by the end of March each year.
- Sales and Service Tax (SST): if registered, returns must be filed and paid on schedule.
Employees
- EPF, SOCSO and EIS: monthly provident fund and social security contributions must be made for employees.
- PCB / MTD monthly tax deductions: withheld from employees' salaries and remitted to the Inland Revenue Board (LHDN).
How GXY can help
We bring company secretary, bookkeeping and tax work together, so your SSM filings, financial statements, tax returns and employee contributions are completed on time, and we coordinate with the licensed auditor who carries out the statutory audit, keeping the whole year in order.
This content is for general reference only and does not constitute legal or tax advice. For your own situation, please book a consultation so that GXY's licensed advisory team can advise on your actual circumstances. Reviewed by the GXY advisory team. Last updated: 20 May 2026.
