A private company (Sdn Bhd) in Malaysia has several recurring filings, and they run from different reference dates. The main company-law filings are set out in the Companies Act 2016, while the income tax return follows HASiL's annual filing programme.
Financial statements
Under the Act, a private company circulates its financial statements and reports to its members within six months of its financial year end, and lodges them with the Registrar within thirty days of circulation. Following the Companies (Amendment) Act 2024, the Registrar may extend the circulation period for a private company that applies before the period expires.
Annual return
The annual return is a separate filing. The Act requires a company to lodge an annual return for each calendar year not later than thirty days from the anniversary of its incorporation date, except in the calendar year in which it is incorporated. It therefore follows the incorporation date rather than the financial year end.
Income tax return
HASiL's Return Form (RF) Filing Programme for the Year 2026 sets the due date for the company return (Form e-C) as within seven months from the date following the close of the accounting period that forms the basis period for the year of assessment. Our Form C guide explains the return. Companies within section 82B must also submit the specified documents through MITRS within 30 days after the return deadline. Check the applicable MITRS filing programme separately from any e-C filing concession.
This article is general information only. Requirements depend on each company's circumstances; please refer to the official guidance from SSM and HASiL, and see Saifudin & Co's accounting and financial reporting services if you would like assistance.