Quick answer: A director or member can apply to SSM to strike off a company that is not carrying on business under section 549(a) of the Companies Act 2016. The company must have no assets or liabilities, no outstanding tax or government liabilities, no charges, penalties or legal proceedings, and a members' resolution is needed. Tax clearance is needed if the company has operated. The fee is RM100, and once SSM publishes the notice in the gazette the company is dissolved.
- Applicant: a director or member, through SSM's Corporate Registry System.
- No assets or liabilities, and no outstanding tax or government liabilities.
- Tax clearance is needed if the company has operated.
- Fee RM100. Withdrawal RM500. Objection RM300.
- After the gazette, the company is dissolved, and reinstatement can be sought within seven years.
Conditions Under Section 549(a)
| Condition | Detail |
|---|---|
| Members' resolution | Under section 290, enclosed with the application |
| Assets and liabilities | None. If not yet operating, declare no transactions and no bank account, with the latest statement if one exists |
| Charges | No outstanding charges in the Register of Charges |
| Penalties | No outstanding penalties or offers of compound |
| Tax and government liabilities | None outstanding. Tax clearance is needed if the company has operated |
| Legal proceedings | None in Malaysia or abroad, and none known to be impending |
| Capital and dividends | No return of capital to shareholders, and no dividends declared or paid per the last audited financial statements lodged |
| Company type | Not a holding company and not a guarantor corporation |
Documents
Members' resolution under section 290. Management accounts, or declarations and the latest bank statement if the company is not operating. Evidence of disposal or settlement, if earlier audited accounts showed assets or liabilities. Tax clearance, if the company has operated. Registered-post records if a shareholder cannot be traced. Dormant subsidiaries need consent letters from the holding company or all shareholders, and companies limited by guarantee need the latest audited financial statements.
Process and Fees
| Step or item | Detail |
|---|---|
| Application | Prescribed declaration and application through the Corporate Registry System, with documents uploaded at submission. Fee RM100 |
| Notice | SSM issues a notice under section 551(1) |
| Withdrawal | Within 60 days of the notice, fee RM500 |
| Objection | Within 60 days of the notice, fee RM300. The Registrar may suspend the process for up to one year |
| Result | On gazette publication the company is dissolved |
| Reinstatement | An aggrieved person may apply to Court within seven years |
| Records | Keep records for seven years after striking off |
Companies in Winding Up: Section 549(d)
A separate route under section 549(d) applies to a company that is already being wound up, for example where the liquidator has defaulted. Shareholders or liquidators apply depending on the ground, and the fee is also RM100. It does not replace the 549(a) route for a company simply not trading.
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Mistakes
Applying with tax still outstanding
Outstanding tax or government liabilities block the application.
Distributing capital first
A return of capital to shareholders is a bar.
Discarding records
Keep them for seven years after striking off.
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Frequently Asked Questions
Quick answers.
Who can apply to strike off a company?
A director or member, under section 549(a).
When can a company be struck off?
When it is not carrying on business or not in operation, and the conditions are met.
Does the company need to be debt-free?
Yes. No assets or liabilities and no outstanding tax or government liabilities.
Is tax clearance needed?
Yes, if the company has operated.
What is the application fee?
RM100.
Can the application be withdrawn?
Yes, within 60 days of the section 551(1) notice, for RM500.
Can someone object?
Yes, within 60 days of the notice, for RM300.
What happens after the gazette?
The company is dissolved.
Can a struck-off company be reinstated?
An aggrieved person may apply to Court within seven years.
Can SSM strike off a company on its own?
The Registrar may act where there is reasonable cause to believe the company is not carrying on business.
What if the company is already being wound up?
Section 549(d) provides a separate route for specified cases.
Can you handle a strike-off?
Yes. We prepare the accounts and the application.
Sources
Official sources
- SSM, Guidelines on striking off under section 549(a)
- SSM, Guidelines on striking off under section 549(d)
- SSM, Company Directors' Responsibilities booklet
This page is general information, not legal advice. Agencies change their requirements, so confirm the current rules with LHDN, the Royal Malaysian Customs Department and SSM, or with us, before you act. Checked November 2026.
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