What is an Annual Return and How to File it?
If you are not familiar with annual returns and how to file them, you have come to the right place. As in this article, you will get all of the essential information about it.
1. What is an Annual Return?
The Companies Commission of Malaysia makes it compulsory for every company in Malaysia to file an annual return. Generally, it is the responsibility of the company secretary to file an annual return. An annual return means the summary of your company’s profile that contains all of the important information about your business. Such information includes business address, office address, primary business activities, and general information about the directors and shareholders.
Malaysian law mandates organizations that offer various types of services to file their annual return. If the companies fail to file the annual return, they can face serious legal consequences, such as heavy penalties and even sanctions. Accounting firms in Malaysia help companies to file an annual return to ensure the smooth functioning of the business.
Hiring the services of a professional accounting firm in Malaysia has become necessary in most situations because an annual return is not a simple income tax return. In fact, it has different requirements and registration steps for various types of corporate entities. With the help of a competent and qualified company secretary and accounting firm, you will be able to streamline the process of filing the annual return.
2. When to File the Annual Return?
On the other hand, section 68 of the Companies Act 2016 makes it mandatory for Malaysian companies to lodge their annual return with the Registrar of Companies (ROC) every year within a month from the anniversary of the incorporation date of the company. Therefore, the submission of the annual return is directly associated with the company’s incorporation date.
If you have hired a professional and competent company secretary, you should have no issue in following these deadlines because typically, it is the responsibility of the company secretary to file an annual return and make sure the company is in compliance with any other legal rules and regulations.
3. What is included in the Annual Return?
Under the Companies Act 2016, organizations in Malaysia have to submit the following things with their annual return:
- Name, registration number, and registered office address of the company.
- Type of company.
- If the official records of the company are not kept at the registered address, then the other address must be provided.
- Comprehensive details about all of the company directors, managers, shareholders, and secretaries.
- Details about the shares held by particular company shareholders.
- The entire process is digitalized, so companies can easily submit the forms and obtain a declaration from the MyCoID 2016 portal.
4. Penalties
The Companies Act 2016 has greatly increased sanctions and penalties. If the company directors breach the Act, they can face up to 5 years of prison time or a fine of RM3 million or both.
5. Where to File an Annual Return?
2025 Update: MBRS 2.0 Mandatory for Annual Return Filing
Starting June 2025, all Malaysian companies must submit their Annual Returns through the My Government Reporting System (MBRS) 2.0. This update streamlines reporting via XBRL (eXtensible Business Reporting Language) and replaces manual filings entirely.
What’s New:
Filing must be done using MBRS mTool (offline tool for form generation)
All submissions require digital signature (e.g., eSignCloud)
No more physical forms or over-the-counter filing
Directors and company secretaries must be registered users on the MBRS portal
Tip: Familiarise yourself with MBRS early to avoid delays or rejections in 2025.
Annual Return Fee Breakdown (As of 2025)
| Company Type | Annual Return Fee |
|---|---|
| Private Company (Sdn Bhd) | RM150 |
| Public Company | RM500 |
Failing to file your Annual Return for 3 consecutive years may lead to company strike-off by SSM.
Annual Return Filing Timeline & Process (2025)
| Step | Action | Estimated Time |
|---|---|---|
| 1 | Update company details via MBRS mTool | 1 working day |
| 2 | Generate XBRL file & validate | 1 working day |
| 3 | Upload to MBRS portal | 1 working day |
| 4 | Digital signature by Company Secretary & Director | 1 working day |
| 5 | Payment & submission confirmation | Immediate after upload |
| ✅ | Total Estimated Time | 3–5 working days |
Late Filing Penalties (Private & Public Companies)
Failing to file your Annual Return within the stipulated 30-day period from your incorporation anniversary may result in administrative penalties and statutory fines.
Late Lodgement Administrative Penalties (Private Company)
| Delay After Due Date | Additional Penalty Fee |
|---|---|
| More than 7 days – 3 months | RM50 |
| 3 – 6 months | RM100 |
| 6 – 12 months | RM150 |
| Over 12 months | RM200 |
Sample Checklist: Documents Required for Annual Return Filing
✅ Company Number
✅ Company Name
✅ Registered Office Address
✅ Principal Business Activities
✅ Shareholding Structure
✅ Company Secretary’s Information
✅ Digital Signature Tokens (from certified provider)
✅ Updated Financial Statements (if submitting together)
Mistakes to Avoid When Filing Your Annual Return
Submitting after the 30-day deadline
Using an outdated version of mTool
Not validating your XBRL files properly
Forgetting to apply the digital signature
Failing to appoint a certified company secretary
In a Nutshell
It is quite evident that filing an annual return is a critical responsibility of any company operating in Malaysia because not complying with this legal requirement can result in heavy penalties for the entire organization.
Therefore, it is highly important that you follow the procedures and deadlines discussed above to make sure you do not run into any kind of legal trouble and can run your business smoothly and efficiently.
For more information, feel free to get in touch with us.
Need Help Filing Your Annual Return?
ShineWing TY Teoh offers:
- End-to-end MBRS filing support
- Registered company secretaries
- Annual compliance health check
- Guidance on digital signatures and XBRL
Book a free consultation today
