Companies with overdue Annual Returns or Financial Statements & Reports should review their outstanding lodgements promptly.
The Companies Commission of Malaysia (SSM) is currently providing a late lodgement fee waiver for eligible submissions made through MBRS 2.0 from 1 July 2026 to 31 August 2026.
The waiver is subject to SSM’s eligibility conditions and should not be treated as a general waiver for all overdue company filings.
What You Need to Know
1. The Waiver Ends on 31 August 2026
SSM has announced a waiver period from:
1 July 2026 to 31 August 2026
Eligible documents must be lodged through the Malaysian Business Reporting System (MBRS 2.0) within the applicable waiver period.
Companies with outstanding submissions should therefore avoid waiting until the final day to complete their lodgement.
2. Which Documents Are Covered?
The waiver applies to eligible late lodgements involving:
- Annual Returns (AR)
- Financial Statements & Reports (FS)
MBRS is SSM’s XBRL-based submission platform for Annual Returns, Financial Statements & Reports and certain exemption applications.
3. Not Every Overdue Lodgement Qualifies
The waiver is subject to specific eligibility requirements.
According to SSM’s official information, eligibility is determined based on the relevant statutory lodgement due date under the Companies Act 2016.
The waiver covers eligible late lodgement periods of:
More than 7 days up to 3 months, in accordance with Practice Directive 1/2017.
Therefore, a company should not assume that an overdue Annual Return or Financial Statements & Reports will automatically qualify.
What Does This Mean for Companies?
If your company’s Annual Return or Financial Statements & Reports are already overdue and remain outstanding, this waiver may provide an opportunity to reduce the applicable late lodgement fee — provided the submission falls within SSM’s stipulated eligibility conditions.
However, the waiver concerns qualifying late lodgement fees. It should not be interpreted as:
- an extension of the original statutory lodgement deadline;
- automatic eligibility for every overdue filing; or
- a blanket waiver of every penalty, compound or other consequence that may arise from non-compliance.
Each company’s filing position should be reviewed individually.
What Should Companies Do?
Companies with outstanding Annual Returns or Financial Statements & Reports should:
- Check which statutory documents remain outstanding.
- Confirm the original lodgement due date.
- Determine whether the period of delay falls within SSM’s eligibility conditions.
- Check the position with the company’s company secretary.
- Arrange for the eligible documents to be prepared and lodged through MBRS 2.0 as soon as possible.
With the waiver ending on 31 August 2026, companies should allow sufficient time for document preparation, review, XBRL preparation and submission rather than leaving the process until the deadline.
Important Deadline
MBRS 2.0 Late Lodgement Fee Waiver Period:
1 July 2026 – 31 August 2026
Eligibility remains subject to the conditions stipulated by SSM.
📎 Official SSM Reference:
https://www.ssm.com.my/Lists/Announcement/AnnouncementDetails.aspx?ID=467
Need Assistance?
If you require further clarification or professional assistance, feel free to contact Wellpoint Corporate Group.
For further enquiries, please contact:
Customer Success | Jocelyn
012-693 5428
