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December 16, 2025

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Steps to Ensure That Your Sdn. Bhd. Is Legally Compliant and Ready for Business Activities
1. Get the Notice of Registration/Certificate of incorporation
  • Once the company is incorporated, you will receive a Notice of Registration from the Companies Commission of Malaysia (SSM).
  • This notice confirms the incorporation and contains important details such as the company registration number and incorporation date.
2. Appoint Company Secretary
  • A company secretary must be appointed within 30 days from the date of incorporation.
  • The secretary must be a qualified individual licensed by SSM and will handle SSM filings, and communication with SSM.
3. Open a Corporate Bank Account
4. Register for Statutory Requirements
  • Register the company for various statutory bodies and taxes:
    1. Income Tax Registration: The company must register with the Inland Revenue Board (LHDN) for income tax and employment file number (C & E No.).
    2. Sales and Services Tax (SST): Depending on your business, you may need to register for SST if your annual revenue exceeds compliance threshold, generally RM500,000.
    3. Employee Provident Fund (EPF): If you plan to hire employees, register with the EPF.
    4. Social Security Organization (SOCSO) and Employment Insurance System (EIS): Also required for employee benefits and insurance.
    5. Human Resources Development Fund (HRDF): Mandatory, if exceeded a certain number of employees. Currently 10 staffs and above is the requirement for registration.
    6. Sales Tax License (if applicable).
5. Register with Customs (if needed)
    • If your company is involved in import/export or other activities requiring customs declaration, you will need to register with Royal Malaysian Customs Department.
6. Set Financial Statement year ended
  • 1st financial year end - must set within 18 months from incorporation date
7. Accounting and Bookkeeping Setup
  • It is advisable to set up a reliable accounting and bookkeeping system to ensure smooth operations and compliance with statutory requirements.
  • This may involve hiring an accountant or outsourcing the accounting function.
8. Comply with Employment Laws
  • If you are employing staff, you must ensure compliance with Malaysian employment laws, including the Employment Act, Minimum Wages Act, and Employment Insurance System.
9. Obtain Business Licenses and Permits
  • Depending on your industry, you may need specific business licenses or permits from local or federal authorities (e.g., retail licenses, trading permits, or sector-specific licenses).
10. Annual Filings and Compliance
  • Submit Annual Return to SSM within 30 days of the anniversary of your incorporation.
  • File Financial Statements with SSM, signed by a qualified auditor
  • Ensure proper tax filings with LHDN, including corporate tax returns (Form C and Form CP204) and return form of employer (Form E).
  • Monthly tax deduction (PCB) – if you have employee, you must comply with the monthly tax deduction requirement.
  • For new company, to submit the first Estimate of Tax payable within 3 months from the date of commencement of business.

有限公司（Sdn. Bhd.）须知

  1. 获取注册通知书/公司注册证书
    - 公司注册成立后，您将收到马来西亚公司委员会（SSM）的注册通知书。
    -此通知书确认了公司的成立，并包含公司注册号和成立日期等重要信息。
  2. 任命公司秘书
    - 公司秘书必须在公司成立后的30天内任命。
    - 秘书必须是由SSM许可的合格人员，负责SSM的文件提交及与SSM的沟通。
  3. 开设公司银行账户
  4. 注册法定要求
    - 公司需要在以下法定机构和税务机关进行注册：
    • 所得税注册：公司必须向马来西亚税收局（LHDN）注册所得税及雇佣档案号码（C 和E号）。
    • 销售与服务税（SST）：根据您的业务，如果年收入超过门槛（RM 500,000），可能需要注册SST。
    • 员工公积金（EPF）：如果您计划雇佣员工，需向EPF注册。
    • 社会保障组织（SOCSO）和雇佣保险系统（EIS）：也需要为员工福利和保险注册。
    • 人力资源发展基金（HRDF）：如果您公司有一定数量的员工（目前要求为10名员工及以上），则必须注册。
    • 销售税许可证（如适用）。
  5. 向海关注册（如需要）
    - 如果您的公司涉及进出口或需要海关申报的其他活动，则需要向马来西亚皇家海关部门注册。
  6. 确定年度财务报表结账日期
    - 首个财务结账日期 - 必须在成立日期起的18个月内确定。
  7. 会计设置
    - 建议建立可靠的会计系统，以确保顺利运营并符合法定要求。这可能涉及雇用会计师或外包会计。
  8. 遵守就业法
    - 如果您雇佣员工，必须确保遵守马来西亚就业法，包括《雇佣法》、《最低工资法》和《雇佣保险系统》。
  9. 获取商业执照和许可证
    - 根据您的行业，可能需要从地方或联邦当局获取特定的商业执照或许可证（例如零售执照、贸易许可证或行业特定许可证）。
  10. 年度申报与合规
    • 在成立周年的30天内向SSM提交年度申报。
    • 向SSM提交由合格审计师签署的财务报表。
    • 确保向LHDN正确提交税务申报，包括企业税务申报(Form C & Form CP204)和雇主申报表(Form E)。
    • 如果有员工，必须遵守每月税款扣缴（PCB）要求。
    • 对于新公司，应在业务开始后三个月内提交首个预估税款。