Types of Financial Statements Submitted under the Companies Act 1965 via MBRS

More information:

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

Types of Financial Statements & Key Financial Indicator Submitted under the Companies Act 2016 via MBRS

More information:

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

Application to update senior management information for Limited Liability Partnership via e-BOS Portal

1. Log in to SSM4U.
2. Select e-BOS Portal icon and select e-BOS LLP.
3. Click ‘Beneficial Owner’ menu and select ‘Beneficial Ownership Update’.
4. Enter Limited Liability Partnership's registration number (old format) and click ‘Search’.
5. Click ‘Action’ to proceed. The system will display the LLP's name, number and status.
6. In Beneficial Ownership (BO) Details tab:

• Go to List of Changes for Senior Management, click 'Edit' icon to update or edit the senior management information such as designation, address, etc.
• Fill out 'Date of Changes' and 'Date of Data Recorded'.
• Once the senior management has been updated, click 'Update'.

7. In Summary tab, applicant may click 'View PDF' to ensure the information are complete and correct. 
8. In Declaration and Disclaimer tab, applicant shall make declaration and click 'Submit'.
9. Email notification will be sent out to the lodger. 

More information :

1. Electronic Beneficial Ownership System ​(e-BOS)​​
2. FAQ Beneficial Ownership​​ for LLP
3. Case Studies and Illustrations of the Guideline for The Reporting Framework for Beneficial Ownership of Limited Liability Partnerships
4. Guidelines for the Reporting Framework for Beneficial Ownership of Limited Liability Partnerships
5. e-BOS LLP User Manual

Application to Update Beneficial Ownership Information for Limited Liability Partnership via e-BOS Portal

1. Log in to SSM4U.
2. Select e-BOS Portal icon and select e-BOS LLP.
3. Click ‘Beneficial Owner’ menu and select ‘Beneficial Ownership Update’.
4. Enter Limited Liability Partnership's registration number (old format) and click ‘Search’.
5. Click ‘Action’ to proceed. The system will display the LLP's name, number and status.
6. In Beneficial Ownership (BO) Details tab:

• Go to List of Current Beneficial Owner, click 'Edit' icon to update or edit the beneficial ownership information such as designation, address, etc.
• Fill out 'Date of Changes' and 'Date of Data Recorded'.
• Once the beneficial ownership has been updated, click 'Update'.

7. In Summary tab, applicant may click 'View PDF' to ensure the information are complete and correct. 
8. In Declaration and Disclaimer tab, applicant shall make declaration and click 'Submit'.
9. Email notification will be sent out to the lodger. 

More information :

1. Electronic Beneficial Ownership System ​(e-BOS)​​
2. FAQ Beneficial Ownership​​ for LLP
3. Case Studies and Illustrations of the Guideline for The Reporting Framework for Beneficial Ownership of Limited Liability Partnerships
4. Guidelines for the Reporting Framework for Beneficial Ownership of Limited Liability Partnerships
5. e-BOS LLP User Manual

Note: In order to update the criteria of BO, there are 2 processes involved in which applicant will need to cease and add a new BO. 

Types of Annual Returns Submitted under the Companies Act 2016 and 1965 via MBRS

More information:

1. MBRS 2.0 User Manual (mTool) - Annual Return Companies Act 2016
2. MBRS 2.0 User Manual (mTool) - Annual Return Companies Act 1965
3. MBRS 2.0 User Manual (mPortal) - Upload & Submission

Types of Exemption Application Submitted under the Companies Act 2016 via MBRS

More information:

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

Lodgement of unaudited Financial Statements for a Private Company

Any company that elects to be exempted from audit must lodge its unaudited financial statements together with the following documents to the Registrar :

1. Directors' report;
2. Statement by directors stating whether in their opinion the Financial Statements are in accordance with the applicable accounting standards;
3. Statutory declaration by directors; and
4. Audit Exemption Certificate.

The Unaudited Financial Statements shall be lodge through MBRS Portal. Select 'Unaudited' under 'Disclosure of Financial Statements Audit Status' dropdown.

More information :

1. ​Practice Directive 10/2024 – Qualifying Criteria For Audit Exemption For Certain Private Companies In Malaysia
2. Section 251 - Section 252 Companies Act 2016
3. FAQ Audit Exemption

Updating profile information in SSM4U

1. Login SSM4U
2. Click 'View Profile' at User Name
3. Click 'Edit User Profile' to update
4. Tick ( ✓ ) in the declaration 'Check Box'
5. Click 'Update User Profile'
6. Click 'OK' for confirmation

More information: SSM4U User Manual

Checking status for Association

1. User Association: Applicant, i.e.  Company Secretary/Company Agent/Liquidator/Official Receiver/Other Roles (Lodger) and Company Secretary Assistant/Company Agent Assistant/Liquidator/Official Receiver/Other Roles (Maker) can check the association status at 'Create User Association' sub-menu.

2. Company Association between company agent (Lodger) and foreign company:
   1. The applicant will receive an email notification that the application has been sent to SSM for verification and the request status will shows 'Pending for SSM approval'.
   2. The application record will be displayed in the 'Pending Record' column on the 'Company Association Request' page.
   3. Applicant will receive a confirmation email once the application is approved.
   4. The 'Association Record' will be displayed at the 'Accepted Record' column in the 'Company Association Request' menu.

3. Company Association between liquidator/official receiver/other roles (Lodger) and company with winding up and dissolved status:
   1. The applicant will receive an email notification that the application has been sent to SSM for verification and the request status will shows 'Pending for SSM approval'.
   2. The application record will be displayed in the 'Pending Record' column on the 'Company Association Request' page.
   3. Applicant will receive a confirmation email once the application is approved.
   4. The 'Association Record' will be displayed at the 'Accepted Record' column in the 'Company Association Request' menu.

More infomation: MBRS 2.0 User Manual (mPortal)

Application for Company Secretary (Lodger) role

1. Login SSM4U

2. Select 'MBRS' icon

3. Go to 'User Details'

4. Select 'Company Secretary (Lodger)' under 'Roles' column

5. Insert Practising Certificate number

6. Upload the PC in PDF format which should be less than 25mb

7. Click 'Submit'

More informantion: MBRS 2.0 User Manual (mPortal)

Note:

1. The application is auto-approved provided that Practising Certificate (PC) is valid. If the PC is invalid, the error ‘Invalid Practicing Certificate Number’ will be displayed.
2. If a secretary has yet to possess PC, that secretary should make a new application on e-secretary.

Application for 'Maker' roles

1. Login SSM4U.

2. Select 'MBRS' icon.

3. Go to 'User Details'.

4. Select 'Company Secretary Assistant (Maker)' under 'Roles' column.

5. Click 'Submit'.

The application is auto-approved.

More information: MBRS 2.0 User Manual (mPortal)

Note: This procedure is applicable for roles application as Company Agent Assistant (Maker), Liquidator (Maker), Official Receiver (Maker) and Other Role (Maker).

Functions of external user roles

1. Maker role:
   1. Download the mTool - The Maker needs to download the mTool to prepare the XBRL file that is required to be submitted as a filing in the mPortal
   2. Upload filing - The Maker would fill in appropriate details as per filing requirements for a lodgement purpose in the mTool
   3. View historical record - Maker also has a facility to view all his historical filings and statuses.


2. Lodger role:
   1. Review the file uploaded by Maker
   2. Digitally sign the uploaded document
   3. Make payment for the uploaded filing
   4. Do final submission to SSM for completion of filing for a company uploaded by Maker
   5. Create user Association
   6. Apply for rectification application.

More information:

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

Creating association between lodger and maker on MBRS Portal

1. Login SSM4U.

2. Select 'MBRS' icon.

3. Go to the 'User Management' menu and click 'Create User Association'.

4. Fill out the Maker information such as MyKad type and MyKad number.

5. Click 'Fetch Data'. The name, email address and phone number information will be displayed automatically.

6. Click 'Submit'.

Lodger can activate and deactivate the association as follows:

1. Click on 'Edit' box.
2. Select option 'Yes' or 'No' at 'In Active' column.
3. Click 'Save' at 'Edit' column.

More information : Manual Pengguna MBRS - Association between Lodger and Maker

Note :

1. Only lodger can create an association with maker.
2. The association between lodger and maker is important during the document submission process. This is because a maker can only upload documents for a company to which an associated lodger is already associated to.
3. This process is the same for company secretary (lodger/maker) and company agent (lodger/maker), but a company secretary (lodger) cannot be associated with company agent assistant (maker) and vice versa. An email notification will be sent out to the maker once the association is successfully done with the lodger.

Creating association between Company Agent (Lodger) and a Foreign Company on MBRS Portal

1. Login SSM4U.

2. Select 'MBRS' icon.

3. Go to the 'User Management' menu and click 'Create User Association'.

4. Fill in the required details and upload the certificate of association with a maximum size of 1MB

5. Select option 'Individual' or 'Corporate Body'

6. Enter the 'Start Date' and 'End Date' to determine the association period with the selected company

7. Click 'Submit'

8. Applicant will receive an email notification that the application has been sent to SSM for verification and the request status shows 'Pending for SSM approval'

9. The application record will be displayed in the 'Pending record' column on the 'Company Association Request' page

10. Applicant will receive a confirmation email once the application is approved

11. The application record will be displayed in the 'Accepted Record' column on the 'Company Association Request' menu.

More information: MBRS User Manual - Association between Lodger and Foreign Company

Mandatory requirements for new company secretary (lodger) to possess Practising Certificate

A new company secretary (lodger) must have a valid Practising Certificate for the purpose of submitting documents on the MBRS portal.

1. Login SSM4U.

2. Click 'MBRS' icon.

3. Click 'Administrator' under 'Company Lodger User Roles'.

4. Click 'Practising Certificate'.

5. Insert PC number and upload PC (pdf).

6. Click Submit.

More information:

1. MBRS 2.0 User Manual (mPortal)
2. ​​Section 241 Companies Act 2016
3. Guidelines Relating To Practising Certificate For Secretaries Under Section 241 Of The Companies Act 2016