Preparation and lodgement of Financial Statements - Malaysian Financial Reporting Standards (FS-MFRS)

Preparation:

1. Install MBRS Preparation Tool (mTool)
2. Select 'Financial Statements' as submission type on the introduction page
3. Click 'Create Filing'
4. The filing information template will be displayed
5. Select 'FS-MFRS' under type of submission dropdown
6. Fill out the relevant information
7. Upload XBRL file on MBRS Portal (mPortal)

Submission:

1. Login to SSM4U
2. Click 'MBRS' icon
3. Click 'Approval Management' under 'Administrator' menu
4. Click 'Filing Approval'
5. Enter ID and pin number for digital signature (Post Digicert)
6. Click 'Do Lodgement'
7. Make payment

Fee:

1. Unaudited Financial Statements for private company : RM 20.00
2. Audited Financial Statements for private company : RM 50.00
3. Audited Financial Statements for public company: RM 200.00

More information:

1. Section 259 Companies Act 2016
2. MBRS 2.0 User Manual (mTool) - Financial Statements Companies Act 2016
3. MBRS 2.0 User Manual (mTool) - Financial Statements Companies Act 1965
4. MBRS 2.0 User Manual (mPortal) - Upload & Submission
5. Companies Regulation 2017

Requirement to lodge Financial Statements

According to section 259 of the Companies Act 2016, local companies (public and private) must submit to the Registrar a financial statement for each financial year:

1. Private Company - within 30 days from the Financial Statements and reports are circulated to its members under section 258.
2. Public Company - within 30 days from its Annual General Meeting.

More information:

1. Section 259 Companies Act 2016
2. MBRS 2.0 User Manual (mTool) - Financial Statements Companies Act 2016
3. MBRS 2.0 User Manual (mTool) - Financial Statements Companies Act 1965
4. MBRS 2.0 User Manual (mPortal) - Upload & Submission

Checking query status for lodgement of Exemption Application

1. Login SSM4U

2. Select 'MBRS' icon

3. Click 'Report' menu

4. Select 'Filing History'

5. Fill out the new company registration number and the relevant information

6. Click on 'Search' button

7. Refer to the 'Query' column

Note: The status can be checked based on the date when XBRL file was uploaded.

Preparation and lodgement of EA6 - Extension of time to lodge Annual Return

Preparation:

1. Install MBRS Preparation Tool (mTool)
2. Select 'Exemption Application' as submission type on the introduction page
3. Click 'Create Filing'
4. The filing information template will be displayed
5. Fill out the relevant information
6. Select 'EA6' under type of submission dropdown
7. Upload XBRL file on MBRS Portal (mPortal)

Submission:

1. Login to SSM4U
2. Click 'MBRS' icon
3. Click 'Approval Management' under 'Administrator' menu
4. Click 'Filing Approval'
5. Enter ID and pin number for digital signature (Post Digicert)
6. Click 'Do Lodgement'
7. Make payment

Fee: RM 100.00

More information:

1. MBRS 2.0 User Manual (mTool) - Exemption Application
2. MBRS 2.0 User Manual (mPortal) - Upload & Submission

Note: Please ensure that company complies with the provision under Practice Note 3/2018 for the Clarification on Application for Extension of Time under Companies Act 2016 & FAQ Annual Returns And Financial Reporting before making an application.

Preparation and lodgement of EA5B - Extension of time to lodge financial statements and reports

Preparation:

1. Install MBRS Preparation Tool (mTool)
2. Select 'Exemption Application' as submission type on the introduction page
3. Click 'Create Filing'
4. The filing information template will be displayed
5. Fill out the relevant information
6. Select 'EA5B' under type of submission dropdown
7. Upload XBRL file on MBRS Portal (mPortal)

Submission:

1. Login to SSM4U
2. Click 'MBRS' icon
3. Click 'Approval Management' under 'Administrator' menu
4. Click 'Filing Approval'
5. Enter ID and pin number for digital signature (Post Digicert)
6. Click 'Do Lodgement'
7. Make payment

Fee: RM 100.00

More information:

1. MBRS 2.0 User Manual (mTool) - Exemption Application
2. MBRS 2.0 User Manual (mPortal) - Upload & Submission

Note: Please ensure that company complies with the provision under Practice Note 3/2018 for the Clarification on Application for Extension of Time under Companies Act 2016 & FAQ Annual Returns And Financial Reporting (item 10) before making an application.

Preparation and lodgement of EA5A - Extension of time for circulation of financial statements and reports

Preparation:

1. Install MBRS Preparation Tool (mTool)
2. Select 'Exemption Application' as submission type on the introduction page
3. Click 'Create Filing'
4. The filing information template will be displayed
5. Fill out the relevant information
6. Select 'EA5A' under type of submission dropdown
7. Upload XBRL file on MBRS Portal (mPortal)

Submission:

1. Login to SSM4U
2. Click 'MBRS' icon
3. Click 'Approval Management' under 'Administrator' menu
4. Click 'Filing Approval'
5. Enter ID and pin number for digital signature (Post Digicert)
6. Click 'Do Lodgement'
7. Make payment

Fee: RM 100.00

More information:

1. MBRS 2.0 User Manual (mTool) - Exemption Application
2. MBRS 2.0 User Manual (mPortal) - Upload & Submission

Note: Please ensure that company complies with the provision under Practice Note 3/2018 for the Clarification on Application for Extension of Time under Companies Act 2016 & FAQ Annual Returns And Financial Reporting (item 10) before making an application.

Checking query status for lodgement of Annual Return

1. Login SSM4U

2. Select 'MBRS' icon

3. Click 'Report' menu

4. Select 'Filing History'

5. Fill out the new company registration number and relevant information

6. Click on 'Search' button

7. Refer to the 'Query' column

Note: The status can be checked based on the date when MBRS file was uploaded.

Checking status for lodgement of Annual Return

1. Login SSM4U

2. Select 'MBRS' icon

3. Click 'Report' menu

4. Select 'Filing History'

5. Fill out the new company registration number and relevant information

6. Click on 'Search' button

7. Refer to 'Filing Status' column

Note: The status can be checked based on the date when MBRS file was uploaded.

Preparation and submission of Annual Return for Companies Act 1965

Preparation:

1. Install MBRS Preparation Tool (mTool) 
2. Select 'Annual Return 1965' as submission type on the introduction page
3. Click 'Create Filing'
4. The filing information template will be displayed
5. Select 'AR1965' under type of submission dropdown
6. Fill out the relevant information
7. Upload XBRL file on MBRS Portal (mPortal)

Submission:

1. Login to SSM4U
2. Click 'MBRS' icon
3. Click 'Approval Management' under 'Administrator' menu
4. Click 'Filing Approval'
5. Enter ID and pin number for digital signature (Post Digicert)
6. Click 'Do Lodgement'
7. Make payment

Fee (Companies Act 1965):

1. Private Company : RM 150.00
2. Public Company : RM 350.00
3. Foreign Company : RM 350.00
4. CLBG : RM150.00

More information:

1. MBRS 2.0 User Manual (mTool) - Annual Return Companies Act 1965
2. MBRS 2.0 User Manual (mPortal) - Upload & Submission

Preparation and submission of AR4 - Annual Return for Unchanged Particulars

Preparation:

1. Install MBRS Preparation Tool (mTool)
2. Select 'Annual Return' as submission type on the introduction page
3. Click 'Create Filing'
4. The filing information template will be displayed
5. Select 'AR4' under type of submission dropdown
6. Fill out the relevant information
7. Upload XBRL file on MBRS Portal (mPortal)

Submission:

1. Login to SSM4U
2. Click 'MBRS' icon
3. Click 'Approval Management' under 'Administrator' menu
4. Click 'Filing Approval'
5. Enter ID and pin number for digital signature (Post Digicert)
6. Click 'Do Lodgement'
7. Make payment

Fee:

1. Private Company : RM 150.00
2. Public Company : RM 500.00
3. Foreign Company : RM 500.00

More information:

1. MBRS 2.0 User Manual (mTool) - Annual Return Companies Act 2016
2. MBRS 2.0 User Manual (mPortal) - Upload & Submission
3. Companies Regulation 2017

Note: AR4 is applicable to all companies that do not have changes in the year.

Preparation and submission of AR3 - Annual Return for Foreign Companies

Preparation:

1. Install MBRS Preparation Tool (mTool)
2. Select 'Annual Return' as submission type on the introduction page
3. Click 'Create Filing'
4. The filing information template will be displayed
5. Select 'AR3' under type of submission dropdown
6. Fill out the relevant information
7. Upload XBRL file on MBRS Portal (mPortal)

Submission:

1. Login to SSM4U
2. Click 'MBRS' icon
3. Click 'Approval Management' under 'Administrator' menu
4. Click 'Filing Approval'
5. Enter ID and pin number for digital signature (Post Digicert)
6. Click 'Do Lodgement'
7. Make payment

Fee: RM 500.00

More information:

1. MBRS 2.0 User Manual (mTool) - Annual Return Companies Act 2016
2. MBRS 2.0 User Manual (mPortal) - Upload & Submission
3. Companies Regulation 2017

Note: AR3 is applicable to foreign companies only.

Preparation and submission of AR2 - Annual Return for Companies not Having Share Capital

Preparation:

1. Install MBRS Preparation Tool (mTool)
2. Select 'Annual Return' as submission type on the introduction page
3. Click 'Create Filing'
4. The filing information template will be displayed
5. Select 'AR2' under type of submission dropdown
6. Fill out the relevant information
7. Upload XBRL file on MBRS Portal (mPortal)

Submission:

1. Login to SSM4U
2. Click 'MBRS' icon
3. Click 'Approval Management' under 'Administrator' menu
4. Click 'Filing Approval'
5. Enter ID and pin number for digital signature (Post Digicert)
6. Click 'Do Lodgement'
7. Make payment

Fee: RM 500.00

More information:

1. MBRS 2.0 User Manual (mTool) - Annual Return Companies Act 2016
2. MBRS 2.0 User Manual (mPortal) - Upload & Submission
3. Companies Regulation 2017

Note: AR2 is applicable to companies not having share capital only.

Preparation and submission of AR1 - Annual Return for Companies Having Share Capital

Preparation

1. Install MBRS Preparation Tool (mTool)
2. Select 'Annual Return' as submission type on the introduction page
3. Click 'Create Filing'
4. The filing information template will be displayed
5. Select 'AR1' under type of submission dropdown
6. Fill out the relevant information
7. Upload XBRL file on MBRS Portal (mPortal)

Submission

1. Login to SSM4U
2. Click 'MBRS' icon
3. Click 'Approval Management' under 'Administrator' menu
4. Click 'Filing Approval'
5. Enter ID and pin number for digital signature (Post Digicert)
6. Click 'Do Lodgement'
7. Make payment

Fee:

1. Private Company : RM 150.00
2. Public Company : RM 500.00

More information:

1. MBRS 2.0 User Manual (mTool) - Annual Return Companies Act 2016
2. MBRS 2.0 User Manual (mPortal) - Upload & Submission
3. Companies Regulation 2017

Note: AR1 is applicable to local companies which comprises of both private and public companies.

New business registration requirements

1. The owner or partner must be a Malaysian citizen or permanent resident and must be at least 18 years old.

2. The business must operate in Peninsular Malaysia and Federal Territory of Labuan.

More information :

1. Guideline for Registration of New Business
2. Registration of Businesses Act 1956
3. EzBiz Online

Note : A person who is declared a bankrupt shall obtain permission from Malaysian Department of Insolvency before registering a business at SSM.

Application for name reservation containing gazetted words for a Foreign Company

1. Starting 15 March 2022, all Gazetted Words are not permitted to be used as part of the company name. Therefore, all company name search applications that contained Gazetted Words will be rejected.


2. If the applicant wishes to appeal against the Registrar’s decision, the said applicant may appeal to the Minister of the Ministry of Domestic Trade and Cost of Living (KPDN) within 30 days after the date of the Registrar’s decision.


3. The appeal must be submitted to the nearest SSM Office with :
   1. A written official letter stating the justification of appeal;
   2. A copy of the rejection email notification;
   3. Other supporting document as instructed in the rejection email; and
   4. Appeal application fee: RM300.00.

More information:

1. Guideline On Companies Name
2. Name Search for a Company