Private and public companies
Every company incorporated under the Companies Act 2016 lodges an Annual Return and Financial Statements through MBRS — there's no general size exemption from the filing obligation itself.
Still on the hook
A company with no trading activity still must lodge Financial Statements and an Annual Return. See our SMEs and dormant companies guide.
Registered branches
Foreign companies registered to operate in Malaysia have their own MBRS obligations, distinct from a Malaysian subsidiary's. See our foreign companies guide.
From the first financial year
A newly incorporated company's first Annual Return and Financial Statements follow specific first-year timing rules. See our new companies guide.
If you're not sure your organisation falls into any of these categories — for example, if you're a sole proprietor, a partnership, or an unregistered business — see our who doesn't need to file guide before assuming an obligation applies.
Frequently Asked Questions
Do dormant companies need to file MBRS Financial Statements?
Yes — dormant status doesn't remove the annual filing obligation. See our SMEs and dormant companies guide for what's typically simplified for a dormant company's filing.
Do foreign companies with a Malaysian branch file the same way as local companies?
They have their own registration and filing obligations as a registered foreign company, distinct from a locally incorporated subsidiary — see our foreign companies guide for the detail.
Does a company with no revenue this year still need to file?
Yes — having no revenue doesn't remove the Annual Return or Financial Statement obligation, though the content of the filing may be minimal.