Malaysia Company Compliance Calendar 2026/2027
Malaysia company compliance calendar 2026/2027: SSM annual returns, financial statements, corporate tax, CP204, SST, payroll, e-Invoice and audit deadlines.
MALAYSIA
1. SSM Annual Return — Incorporation Anniversary
Under Section 68 of the Companies Act 2016, a Malaysian company must lodge its annual return with SSM within 30 days after its incorporation anniversary.
The annual return contains information such as the company's registered office, directors, secretary, members and shareholdings.
Example
A company was incorporated on 15 April 2024.
For its 2027 annual return:
Incorporation anniversary: 15 April 2027
Annual return filing deadline: 15 May 2027
The company should verify its statutory particulars before the annual return is prepared and lodged.
Common mistake: The annual return deadline is not calculated from the company's financial year end.
2. Financial Statements — Preparation, Circulation and Lodgement
Under the Companies Act 2016, directors of a private company are responsible for ensuring that proper financial statements are prepared.
The first financial statements generally must be prepared within 18 months after incorporation. Subsequent financial statements are prepared in accordance with the applicable annual reporting requirements.
For a private company:
Financial statements generally must be circulated to members within six months after the financial year end.
Financial statements generally must be lodged with SSM within 30 days after circulation.
Example — FYE 31 December 2026
Assume an existing Sdn. Bhd. has a financial year ending 31 December 2026.
Last reviewed: 17 October 2026
Running a Sdn. Bhd. in Malaysia involves more than filing an annual return. Companies must monitor statutory, financial reporting, corporate tax and other regulatory obligations throughout the year.
Different obligations have different deadlines. Some are calculated from the incorporation anniversary, others from the company's financial year end, while payroll and indirect tax obligations arise monthly or periodically.
This Malaysia Company Compliance Calendar 2026/2027 provides a practical reference for directors, business owners and finance teams.
Key Takeaways
SSM annual return: Generally due within 30 days after the incorporation anniversary.
Financial statements: A private company's financial statements generally must be circulated within six months after its financial year end and lodged with SSM within 30 days after circulation.
Corporate income tax: Form e-C is generally due within seven months after the accounting period closes.
CP204: Existing companies generally submit their tax estimates at least 30 days before the relevant basis period begins, unless an exemption applies.
Payroll: Applicable PCB, EPF, SOCSO and EIS payments generally fall due by the 15th day of the following month.
SST: Registered persons generally submit SST-02 for each taxable period by the last day of the following month.
e-Invoicing: Requirements depend on the prevailing implementation rules, revenue thresholds and applicable exemptions.
Malaysia Company Compliance Calendar — At a Glance
Important: This table summarises general requirements. Exemptions, special circumstances, changes in accounting periods and specific regulatory approvals may affect the actual obligations.
If the financial statements are circulated earlier, the SSM filing deadline also arises earlier.
This means financial statement lodgement and corporate income tax filing are separate obligations, even where their due dates are close.
3. Audit Requirements and the 2026/2027 Audit Exemption Framework
Not every Sdn. Bhd. is required to undergo a statutory audit.
SSM's Practice Directive 10/2024 introduced revised qualifying criteria for audit exemption, implemented in phases.
Audit Exemption Thresholds
Under the threshold-based test, a qualifying private company generally needs to satisfy at least two of the three criteria for the current financial year and immediate past two financial years, subject to the applicable provisions and exclusions.
Dormant-company provisions may also be relevant.
Important distinction: A financial period commencing in 2026 falls under Phase 2 even if the financial statements are lodged in 2027.
Audit exemption does not automatically exempt a company from preparing financial statements or making the required statutory submissions.
A company electing audit exemption must still prepare and lodge the required unaudited financial statements, directors' report and certificate of compliance with SSM within the applicable statutory timeframe. Audit exemption removes the statutory audit requirement for an eligible financial period; it does not remove financial reporting or lodgement responsibilities.
Companies should confirm eligibility before deciding not to appoint or retain an auditor.
4. Corporate Income Tax — Form e-C
Malaysian companies generally must submit their corporate income tax return within seven months after the close of their accounting period.
Example
For a company with FYE 31 December 2026:
Financial year end: 31 December 2026
General Form e-C deadline: 31 July 2027
The company should prepare the tax computation using its financial statements and relevant supporting records.
Typical considerations include:
Non-deductible expenditure and tax adjustments
Capital allowances
Tax losses and incentives
Related-party transactions and transfer pricing
Withholding tax, where applicable
Corporate tax payments and outstanding balances
Companies should also maintain sufficient accounting and tax records to substantiate their tax positions.
5. CP204 — Estimated Corporate Tax
Companies subject to CP204 obligations must submit an estimate of tax payable in accordance with Section 107C of the Income Tax Act 1967.
For an existing company, the tax estimate is generally submitted at least 30 days before the start of the relevant basis period.
For a newly operating company with a first basis period of at least six months, the estimate is generally due within three months after commencement of operations, unless an exemption applies.
Tax instalments generally follow a monthly schedule, with payments due by the 15th of the relevant instalment month.
Companies may also revise their estimates during the permitted sixth, ninth or eleventh months of the basis period.
Practical recommendation: Review actual profits against the CP204 estimate during the financial year to identify possible underestimation and cash-flow implications.
6. Payroll Compliance — Monthly and Annual Obligations
Companies employing staff must monitor payroll-related contributions and income tax reporting.
Monthly Requirements
The following obligations generally fall due by the 15th of the following month, where applicable:
PCB / MTD remittance to HASiL
EPF contributions to KWSP
SOCSO contributions to PERKESO
EIS contributions to PERKESO
Annual Employer Reporting
Employers should also plan for:
Form EA: Generally provided to employees by the end of February following the remuneration year.
Form E and CP8D: Generally due by 31 March of the following year.
For remuneration paid during 2026, these general reporting dates would fall in February and March 2027 respectively.
Employers should also assess applicable reporting requirements when employees commence or cease employment.
Employers must submit Form CP22 through HASiL's e-CP22 system within 30 days after the commencement of employment for a new employee who is chargeable or likely to be chargeable to income tax.
Employee cessation and departure from Malaysia may also trigger separate notification and tax-clearance requirements, including Forms CP22A and CP21 where applicable.
7. SST — Registration, Returns and Payment
Sales Tax and Service Tax obligations depend on the company's business activities and applicable registration requirements.
For registered persons, the taxable period is generally two months unless another period applies.
The SST-02 return is generally due by the last day of the month following the taxable period, together with any applicable tax payment.
Example
For an SST taxable period ending 31 October 2026:
Taxable period: September–October 2026
General SST-02 deadline: 30 November 2026
A registered person generally must submit the return even if no tax is payable for that taxable period.
Businesses should assess their specific tax treatment, including imported taxable services and other transactions subject to special rules.
8. e-Invoice Compliance — 2026/2027
Malaysia's e-Invoice implementation framework has undergone significant changes.
Under HASiL's August 2026 guidance, taxpayers with annual turnover or revenue below RM3 million may qualify for an exemption, subject to the applicable conditions.
Corporate ownership and certain related-company arrangements may affect eligibility.
Businesses within the mandatory e-Invoice regime should establish systems to issue and validate e-Invoices and manage other required transaction documents.
The applicable implementation date is not necessarily determined by the company's financial year end.
For further details, read our guide:
Malaysia e-Invoice 2026: RM3m Exemption & Deadlines
9. Beneficial Ownership and Statutory Changes
Beneficial ownership reporting is an important corporate compliance obligation.
Companies must identify, verify, record and maintain the required beneficial ownership information and submit it to SSM through the applicable system.
Under the general reporting framework, relevant information is lodged within 14 days after being recorded in the company's beneficial ownership register.
Under SSM's Revised 2025 Beneficial Ownership Guideline, newly incorporated companies must obtain, record and lodge their initial beneficial ownership information within the prescribed 60-day period from the appointment of the company secretary.
The overall 60-day period includes the requirement to record beneficial ownership information within 14 days of receipt and lodge it with SSM within 14 days after recording.
Companies should not defer initial beneficial ownership reporting until their first annual return.
Changes to directors, shareholders, company secretaries, registered office addresses or other statutory particulars may also trigger separate filing obligations.
Common mistake: Waiting until the next annual return to report changes that have their own statutory deadlines.
10. A Practical Monthly, Quarterly and Annual Compliance Routine
Every Month
Review bank reconciliations, accounting records, receivables, payables, payroll and applicable tax instalments.
Every Quarter
Review management accounts, tax estimates, regulatory exposure, corporate changes and statutory registers.
Before Financial Year End
Confirm accounting records are complete, review outstanding balances, assess audit exemption eligibility and prepare for year-end reporting.
After Financial Year End
Finalise the financial statements, tax computation, statutory lodgements and relevant compliance documentation within the applicable deadlines.
At the Incorporation Anniversary
Review the company's statutory particulars and arrange the annual return filing with the appointed company secretary.
Common Mistakes Malaysian Companies Should Avoid
1. Assuming annual return and financial statements have the same deadline.
They are separate obligations under the Companies Act 2016.
2. Preparing accounts only when the tax return is due.
Late accounting records can delay financial reporting, tax computations and management decisions.
3. Assuming small companies do not need financial statements.
Audit exemption and financial reporting obligations are different matters.
4. Ignoring CP204 during the financial year.
Tax estimates should be monitored against actual and projected profits.
5. Assuming all companies below RM3 million are automatically exempt from e-Invoicing.
The applicable eligibility conditions and corporate relationships must be considered.
6. Leaving corporate changes until the annual return.
Certain changes require prompt statutory updates.
Frequently Asked Questions
When is a Malaysian Sdn. Bhd.'s annual return due?
Generally, within 30 days after the anniversary of its incorporation.
Is the annual return deadline based on the financial year end?
No. The annual return is based on the incorporation anniversary, while financial reporting follows separate deadlines.
When must a Malaysian company file its income tax return?
Generally, within seven months after the close of its accounting period.
Does every Sdn. Bhd. require an annual audit?
No. Certain eligible private companies may qualify for audit exemption under SSM's applicable framework.
Does an audit-exempt company still need financial statements?
Yes. Audit exemption does not automatically remove financial statement preparation and statutory reporting responsibilities.
When should a company review its CP204 tax estimate?
Companies should monitor the estimate throughout the basis period and consider permitted revisions during the sixth, ninth or eleventh months, where applicable.
Must a company file SST returns if no sales were made?
A registered person generally must submit SST-02 for each applicable taxable period even if no tax is payable.
Does every Malaysian company need to implement e-Invoicing?
No. The requirement depends on the prevailing HASiL implementation guidelines, turnover or revenue and applicable exemption conditions.
How LGR Corporate Advisory Can Help
LGR Corporate Advisory assists Malaysian businesses with company secretarial compliance, accounting and financial reporting, corporate taxation and regulatory support.
Our approach is to help businesses coordinate their statutory and financial obligations rather than treating each deadline as an isolated administrative task.
Companies establishing operations in Malaysia may also refer to our guide:
What Happens After Incorporating a Sdn. Bhd. in Malaysia?
Need Help Managing Your Company's Compliance Calendar?
Whether you are managing an established company or preparing for your first annual reporting cycle, LGR Corporate Advisory can assist with reviewing compliance requirements and organising the next steps.
Speak with LGR Corporate Advisory about your company compliance requirements.
Official References
Disclaimer: This article is intended for general information and reflects published regulatory guidance reviewed as at 17 October 2026. Actual compliance deadlines and obligations depend on the company's circumstances, financial reporting period, tax status and applicable exemptions. Regulatory requirements may change.