Quick answer: A dormant company still has filing duties. With SSM it lodges its annual return within 30 days after the anniversary of incorporation and its financial statements within 30 days after they are circulated to members. With LHDN, a dormant company or one that has not started business still files the income tax return, though it does not need to submit Form CP204. SSM does not allow the business type to be listed as dormant in the annual return.
- Annual return: within 30 days after the incorporation anniversary.
- Financial statements: within 30 days after circulation to members for a private company.
- LHDN return is still filed by dormant companies.
- No CP204 for a dormant or not-yet-started company.
- The annual return cannot list the business as dormant.
SSM Obligations
| Item | Rule |
|---|---|
| Annual return | Within 30 days after the anniversary of incorporation |
| Financial statements (private company) | Within 30 days after circulation to members |
| Who lodges | Only a licensed company secretary or company's agent, through MBRS |
| Fees | Annual return RM150. Financial statements RM50 if audited, RM20 if not audited |
How the Business Is Described
SSM's FAQ says a company cannot list its business type as dormant in the annual return. It must state the nature of business it registered. If it is not carrying on business, the directors' report attached to the financial statements states its principal activities, and may state that it carried on no business activities during the year.
Annual Return Substitute
SSM's FAQ says a signed statement from a director or the company secretary confirming no changes can be used instead of the annual return for that year, under section 68(6). Confirm that it fits your company's circumstances before relying on it.
LHDN Obligations
| Item | Rule |
|---|---|
| Income tax return | Dormant companies and those that have not started business file the return |
| CP204 estimate | Not required for a dormant company or one that has not started operations |
| Return due date | Within 7 months after the close of the accounting period |
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What the Sources Do Not State
The SSM pages reviewed do not state late-lodgement penalty amounts, and do not set out exempt private company eligibility. The Part M FAQ also does not state an audit exemption threshold. Check the Companies Act 2016 before you decide on audit or exemption.
Mistakes
Stopping all filings because there is no trading
Both SSM and LHDN filings continue.
Writing dormant as the business type
SSM does not allow it in the annual return.
Leaving the company secretary out
Only a licensed secretary or agent can lodge.
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Accounts and filings
- Keep your accounting records and prepare year-end financial statements.
- Help with the tax and statutory filings that follow from your accounts.
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- Run payroll and prepare the monthly and yearly payroll filings.
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Accounting, payroll and company set-up under one roof
- We also handle company incorporation and expatriate pass applications, so your accounts, payroll and structure stay aligned.
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Frequently Asked Questions
Quick answers.
Does a dormant company still file an annual return?
Yes, within 30 days after the anniversary of incorporation.
Does it file financial statements?
Yes, for a private company within 30 days after circulation to members.
Can it list the business as dormant?
No. The annual return must state the registered nature of business.
How is the lack of trading shown?
In the directors' report, which states principal activities or that no business was carried on.
Does it file a tax return?
Yes. LHDN says dormant companies and those not yet started file the return.
Does it submit CP204?
No, a dormant company or one that has not started operations does not need to.
When is the tax return due?
Within 7 months after the close of the accounting period.
Who lodges with SSM?
A licensed company secretary or company's agent.
What are the SSM fees?
Annual return RM150. Financial statements RM50 if audited and RM20 if not audited, for a private company.
Is there a simplified annual return?
SSM's FAQ describes a signed no-change statement under section 68(6) as a substitute for that year.
What is the penalty for late lodgement?
The SSM pages reviewed do not state amounts. Check the Companies Act 2016.
Can you keep a dormant company compliant?
Yes. We prepare the accounts and arrange the filings.
Sources
Official sources
- SSM, Annual submission (annual return and financial statements)
- SSM, Companies Act 2016 FAQ Part M
- LHDN (HASiL), Company tax payment
- LHDN (HASiL), Taxpayer responsibilities for companies
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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