SSM Annual Return Filing in Malaysia
Deadlines, the MBRS filing process, penalties for late filing, and what to do if your company is behind on compliance.
Every Sdn Bhd registered in Malaysia must file an annual return with SSM every year. This is a legal requirement under Section 68 of the Companies Act 2016, and SSM has made it clear — especially since mid-2025 — that non-compliance will be met with enforcement action.
If you are a company director or business owner and you are unsure whether your annual returns are up to date, this guide explains exactly what is required, when it is due, what it costs, and what happens if you miss the deadline.
SSM Enforcement Alert
Since mid-2025, SSM has escalated enforcement significantly. Show-cause letters are being issued to company secretaries of non-compliant companies. Compounds are being imposed under Section 259(1) of the Companies Act 2016. Companies that fail to file for three consecutive years face strike-off proceedings. If your company has outstanding filings, act now.
What Is an Annual Return?
An annual return is a statutory snapshot of your company’s key details. It is not a financial statement or a tax return — it is a separate filing that confirms your company’s basic information is current and accurate on SSM’s records.
The annual return includes:
Company registered name and number, registered office address, principal business activities and MSIC codes, details of all current directors, company secretary details, shareholding structure and member details, and the date of the last AGM (if applicable).
When Is It Due?
Within 30 days of your company’s incorporation anniversary.
Not the financial year-end — the incorporation anniversary. This is a common source of confusion. For example, if your company was incorporated on 15 March 2023, your annual return is due by 14 April each year.
Your company secretary should be tracking this deadline and reminding you well in advance. If they are not, that is a problem worth addressing.
How to File
Annual returns are filed electronically through SSM’s Malaysian Business Reporting System (MBRS) portal. The process involves preparing the return data using SSM’s mTool software, uploading to the MBRS portal, having the company secretary digitally sign and submit, and paying the filing fee online.
In practice, your company secretary handles the entire process. Your role as a director is to ensure the information is accurate and that the filing is completed on time. You should receive confirmation of successful filing — if you do not, ask for it.
Filing Fees
For a Sdn Bhd (private company limited by shares), the annual return filing fee is RM150 per filing, payable to SSM through the MBRS portal. Your company secretary may charge a separate professional fee for preparing and filing — this is usually included in their monthly or annual retainer, but confirm to avoid surprises.
Penalties for Late or Missed Filing
Fines Up to RM50,000
Under Section 68(3) of the Companies Act 2016, late filing is an offence. On conviction, the penalty is a fine up to RM50,000 plus RM1,000 per day for continuing offences.
Cosec Licence Suspension
SSM is now issuing show-cause letters to company secretaries whose clients persistently fail to file. Non-compliant cosecs risk losing their practising licence.
Company Struck Off
Miss three consecutive years and SSM can strike your company off the register. A struck-off company cannot operate, hold assets, or maintain bank accounts.
For more on the consequences, see our article on what happens when SSM strikes off your company.
Annual Return vs Financial Statements
Annual Return
A snapshot of company information — directors, shareholders, registered address, activities. Due within 30 days of the incorporation anniversary. Filed by your company secretary.
Financial Statements
Audited accounts — balance sheet, profit and loss, notes. Due within 30 days of being laid before shareholders or circulated. Prepared by your auditor.
Both must be filed with SSM, but they have different deadlines and different preparation requirements. Your company secretary, auditor, and accountant all need to work together — if one is delayed, the others are often affected.
For a full overview of all ongoing requirements, see our SSM compliance checklist for Sdn Bhd companies.
Behind on Your Annual Returns?
Do not wait for SSM to come to you. We work with licensed company secretaries who can assess your compliance status, prepare and file outstanding returns, and get your company back to good standing.