Financial Statements rectification filing application under Companies Act 2016

1. Preparation:

1. Install MBRS Preparation Tool (mTool)
2. Select 'Financial Statement' in submission type di main page.
3. Click 'Create Filing'
4. The filing information template will be displayed
5. Select 'Rectification Filing' under 'Application of Submission' dropdown
6. Fill out the relevant information and generate zip file

2. Submission:

1. Login to SSM4U
2. Click 'MBRS' icon
3. On the mportal (maker) screen, follow the steps:
   1. Click ‘Rectification Application and Filing Submission’ under ‘Filing Process’ menu
   2. Select either ‘Standard Rectification’ or ‘Filing Information Rectification’ under ‘Type of Rectification’
   3. Select ‘Rectification Filing’ under ‘Application of Submission’
   4. Insert accounting period under ‘Start date and ‘End Date’ column
   5. Complete the reason(s) for rectification
   6. Upload Form Section 602(1) Companies Act 2016, Statutory Declaration and Rectified Financial Statements (XBRL zip file)
4. On the mportal (lodger) screen, follow the steps:
   1. Click 'Approval Management' under 'Administrator' menu
   2. Click ‘Rectify Filing Approval’
   3. Enter ID and pin number for digital signature (Post Digicert)
   4. Click 'Do Lodgement'
   5. Make payment

Fee :

1. Rectification Application : RM 300.00
2. Lodgement of Financial Statement :
   1. Private Company :
      1. Unaudited Financial Statement : RM 20.00
      2. Audited Financial Statement : RM 50.00
   2. Public Company :
      1. Audited Financial Statement : RM 200.00
   3. Foreign Company :
      1. Financial Statement : RM 200.00

More information:

1. MBRS 2.0 User Manual (mTool) - Financial Statements Companies Act 2016
2. MBRS 2.0 User Manual (mPortal) - Upload & Submission
3. Companies Regulations 2017