Every Sdn Bhd in Malaysia has to lodge an annual return SSM filing every year, regardless of whether the company is trading, dormant, or has never done business at all. It’s one of the most commonly missed deadlines, partly because it doesn’t follow your financial year — it follows your incorporation anniversary, which catches many directors off guard.
This guide covers exactly when it’s due, what it costs, what happens if you’re late, and how the filing process works.
What Is an Annual Return?
The annual return is a snapshot of your company’s key information as at the date of your incorporation anniversary. It records:
- Registered office address
- Principal business activities
- Details of directors, shareholders, and company secretary
- Share capital structure
It is not a financial disclosure — it doesn’t include your profit, loss, or accounts. Financial statements are a separate filing with their own deadline. The annual return is purely a statutory record of who runs the company and how it’s structured.
Annual Return SSM Deadline: When Is It Due?
Under Section 68 of the Companies Act 2016, the annual return must be lodged with SSM within 30 days of each incorporation anniversary — not your financial year end, and not a fixed calendar date.
For example, if your company was incorporated on 15 March, your annual return is due by 14 April every year, regardless of when your financial year ends.
This applies even if your company:
- Is dormant or has not started trading
- Had no business activity during the year
- Is in the process of being wound up (until formally struck off or dissolved)
Annual Return SSM Fee
| Company Type | Lodgement Fee |
|---|---|
| Private company (Sdn Bhd) | RM150 |
| Public company (Bhd) | RM500 |
This is the statutory fee paid to SSM. It excludes any professional fee your company secretary charges for preparing and lodging the return on your behalf, which is a separate cost.
How to File Your Annual Return
Annual returns are filed through the Malaysian Business Reporting System (MBRS) in XBRL format. In practice, the process looks like this:
- Prepare company particulars, director and shareholder details, and share capital data using the MBRS Preparation Tool (mTool)
- Generate the validated XBRL file from mTool
- Log in to the MBRS portal via SSM4U and create a new annual return submission
- Upload the XBRL file or enter data manually, then review all details for accuracy
- Digitally sign the submission using an authorised PKI certificate and pay the prescribed filing fee online
- Retain the confirmation receipt and reference number issued upon successful lodgement
In practice, most companies delegate this to their company secretary, who is responsible for maintaining accurate statutory registers and filing on time. The digital certificate and XBRL formatting requirements make this a fairly technical process for someone filing it for the first time.
Penalties for Late or Non-Filing
Failing to lodge an annual return is an offence under Section 68(9) of the Companies Act 2016. On conviction, the company and every officer in default (which includes directors) can face:
- A fine of up to RM50,000
- An additional daily fine of up to RM1,000 for each day the offence continues
Beyond the direct fine, a company with outstanding annual returns can run into practical problems too — banks and other parties sometimes check a company’s filing status, and a poor compliance record can affect financing, tenders, or due diligence down the line.
If you’re not sure whether your company secretary is actively tracking this deadline, it’s worth checking — missed annual returns are one of the most common compliance gaps we see with companies that switched providers or went without a secretary for a period. See: Is a Company Secretary Compulsory for Sdn Bhd in Malaysia?
Annual Return vs. Financial Statements: What’s the Difference?
These two are often confused, but they’re separate filings with separate deadlines:
| Annual Return | Financial Statements | |
|---|---|---|
| What it covers | Company particulars: directors, shareholders, registered office, share capital | Financial performance: profit, loss, balance sheet |
| Deadline | Within 30 days of incorporation anniversary | Circulated to members within 6 months of financial year end; lodged with SSM within 30 days after circulation |
| Applies to dormant companies? | Yes | Generally yes, though some small companies may qualify for audit exemption |
What If You’ve Already Missed a Deadline?
If your company has an overdue annual return, the best course of action is to lodge it as soon as possible rather than wait. Penalties under Section 68(9) can apply per year of non-compliance, and a continuing daily fine clause means the cost of delay keeps growing. A company secretary can assess exactly how overdue you are and help bring your filings current.
Not sure if your annual return is up to date, or need it filed before the deadline? Get a free consultation and we’ll check your company’s filing status.
Frequently Asked Questions
Q: When is the annual return SSM deadline?
Within 30 days of your company’s incorporation anniversary, every year — not tied to your financial year end.
Q: How much does it cost to file an annual return in Malaysia?
The SSM statutory fee is RM150 for a private company (Sdn Bhd) and RM500 for a public company (Bhd). Your company secretary’s professional fee for preparing and filing it is separate.
Q: Does a dormant company need to file an annual return?
Yes. The annual return is required regardless of whether the company is trading, dormant, or has never commenced business.
Q: What happens if I file my annual return late?
Late or non-filing is an offence under Section 68(9) of the Companies Act 2016, with a fine of up to RM50,000 and an additional daily fine of up to RM1,000 for each day the offence continues.
Q: Is the annual return the same as filing financial statements?
No. The annual return is a snapshot of company particulars (directors, shareholders, registered office, share capital). Financial statements cover your company’s financial performance and are filed separately, on a different deadline.
Q: How do I file an annual return with SSM?
Annual returns are filed through the Malaysian Business Reporting System (MBRS) in XBRL format, using a digital certificate to sign the submission. Most companies have their company secretary handle this filing.
