Financial statements: when a Sdn Bhd must circulate them and lodge them with SSM
Circulate the financial statements to members within 6 months of the financial year end, then lodge them with SSM within 30 days of circulating.
At a glance
SSMCirculate financial statements to members
- Due
- Within 6 months after the financial year end
- Grace period
- SSM can extend this if you apply before the 6 months end.
- If late
- Fine up to RM50,000 (Companies Act 2016 s.258(3))
- Official source
- ssm.com.my
SSMLodge financial statements with SSM (latest date)
- Due
- Within 30 days after circulating the financial statements
- Grace period
- Due 30 days after you actually circulate them. This is the latest possible date, if you circulate on the last allowed day.
- If late
- RM50 to RM200 late penalty (SSM Practice Directive 1/2017)
- Official source
- ssm.com.my
The two deadlines
Circulation to members: within six months of the financial year end (Companies Act 2016 s.258(1)(a)). Lodgement with SSM: within 30 days from the day they are circulated (s.259(1)(a)).
For a financial year ending 31 December 2025, the latest circulation date is 30 June 2026. If you circulate on that day, the latest lodgement date is 30 July 2026. Circulate earlier and the lodgement deadline moves earlier too.
Can I get more time?
Yes, if you apply before the deadline. Since 1 April 2024 a private company can apply to the Registrar to extend the six-month circulation period (s.258(1A), added by Act A1701), and an extension of the lodgement period can also be applied for before it runs out (s.259(2)).
Penalties and fees
Late lodgement carries SSM's late penalty of RM50 to RM200 depending on how late (SSM Practice Directive 1/2017), on top of the lodgement fee: RM50 for audited statements, RM20 for unaudited ones.
Not circulating on time is an offence with a fine of up to RM50,000 plus up to RM500 a day (s.258(3)). Not lodging: up to RM50,000 plus up to RM1,000 a day (s.259(3)).
Exempt private companies
An exempt private company can lodge a certificate instead of the financial statements, within the same 30 days (s.260).
The tax return is due a month later than the latest lodgement date: see the Form C deadline.
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Sources
Not tax advice. MyBizCalendar is a reminder tool, not a tax agent: we explain the published rules and never handle anyone's filing. Check the official source before you rely on a date. Checked against the official sources on 22 September 2026.