This page is educational, not a substitute for checking your company's actual status with SSM. Confirm your specific circumstances before assuming an exemption applies.
Groups that generally have no MBRS obligation
Registered under the Registration of Businesses Act
Sole proprietors and conventional partnerships registered under the Registration of Businesses Act 1956 are not companies under the Companies Act 2016, and don't file Annual Returns or Financial Statements through MBRS.
A separate framework
LLPs are registered and regulated under the Limited Liability Partnerships Act 2012, with their own SSM filing obligations distinct from the Companies Act 2016 / MBRS framework companies use.
No SSM presence, no filing
A foreign company with no branch or subsidiary registered in Malaysia has no SSM filing obligation at all. Once it registers a branch, that changes — see our foreign companies guide.
No ongoing obligation
A company that has been formally struck off the register or dissolved no longer has an ongoing MBRS filing obligation, though this status must come from SSM itself, not simply ceasing to trade.
Commonly confused cases that DO have an obligation
Still file
Simply not trading doesn't exempt a company from lodging Annual Returns and Financial Statements. See SMEs and dormant companies.
Filing obligation continues
Applying for audit exemption doesn't pause the Annual Return or Financial Statement deadline while the application is pending. See audit exemption.
How to verify your own position
Check your company's actual registration type and status directly through SSM's e-Info or MyData SSM services, or confirm with a licensed company secretary, rather than assuming based on how your business is described informally.
Frequently Asked Questions
Do sole proprietors need to file MBRS?
No — sole proprietorships registered under the Registration of Businesses Act are not companies under the Companies Act 2016, and file no Annual Return or Financial Statements through MBRS.
Are LLPs required to use MBRS?
LLPs are registered under a separate framework (the Limited Liability Partnerships Act 2012) with their own SSM filing requirements, distinct from the MBRS system companies use.
If my company hasn't started trading yet, do we still file?
Generally yes, once incorporated — a company's filing obligations begin from incorporation and its first financial year, regardless of whether trading has actually started. See our new companies guide.