Starting a business in Malaysia is relatively straightforward, but staying compliant is where many entrepreneurs — especially those new to the Malaysian regulatory landscape — face challenges. Many business owners mistakenly believe that registering a company completes the process. In reality, true business stability begins after incorporation, when ongoing compliance responsibilities take over. 在马来西亚创业并不复杂，但真正的重点在于“合规经营”。许多老板以为公司注册完成后就万事大吉，但真正麻烦的是之后的日常与年度合规要求。
Missing or delaying statutory filings, contributions, or annual submissions may lead to penalties, business disruption, or even the freezing of your company operations. To help you operate with confidence, here is a structured checklist of key compliance requirements for Malaysian Sdn Bhd companies. 一旦错过或延迟申报 EPF、SOCSO、PCB、税务或财务报表，你的公司可能被罚款，甚至面临业务冻结风险。为了帮助企业主安心经营，我们整理了这份清晰、有结构的马来西亚有限公司合规清单。
Why Compliance Matters in Malaysia 为什么合规非常重要？
Operating a Private Limited Company (Sdn Bhd) involves fulfilling legal responsibilities imposed by government bodies such as SSM, LHDN, EPF, and SOCSO. Failure to comply may cause: 马来西亚的监管体系由多个政府部门组成，例如SSM, LHDN, EPF, 和 SOCSO。不合规可能导致：
Financial penalties 高额罚款
Compliance investigations 业务审查
Suspension of business transactions 银行或系统冻结
Reputational damage 商誉受损
Many foreign entrepreneurs — especially from China — may find Malaysia’s rules very different from those back home. Having proper guidance is crucial. 许多第一次来马创业的中国老板会发现这里的法规与国内完全不同，因此必须有人协助把关，避免踩雷。
Monthly Compliance Requirements 每月必做的合规项目
Employee-Related Contributions 与员工相关的政府缴费
Every month, companies must fulfil these statutory deductions: 每个月必须提交：
EPF (Employees Provident Fund) – Retirement contribution 公积金
SOCSO – Social security protection 社会保障
EIS (Employment Insurance System) 就业保险
PCB (Monthly Tax Deduction) – Employee income tax deductions 每月税务扣缴（员工个人所得税）
Late submissions can trigger penalties and unnecessary audits. 延迟提交会产生罚金和合规风险。
| Compliance Item 合规事项 | Deadline 截止日期 | Description 说明 |
|---|---|---|
| Monthly Corporate Tax Instalments 公司税每月分期付款 | By 15th of each month (starting Month 7 of assessment year) 从课税年度第6个月开始，每月15日前 | Pay estimated tax via instalments 按估计税额分期缴税 |
| EPF Contributions 公积金供款 | By 15th of each month 每月15日前 | Employer + employee EPF remittance 包括雇主与员工供款 |
| SOCSO & EIS Contributions 供款 | By 15th of each month 每月15日前 | Employer + employee SOCSO/EIS remittance 员工与雇主共同缴纳 |
| PCB (MTD) Payroll Tax 每月税务扣缴 | By 15th of each month 每月15日前 | Monthly tax deduction submitted to LHDN 为员工代扣个人所得税 |
Annual Compliance Requirements 每年必做的合规项目
Financial Statements & Tax Filing 财务与税务
Each year, an Sdn Bhd must complete: 每个 Sdn Bhd 每年必须完成：
Annual Financial Statements 年度财务报表
Tax Filing to LHDN 税务申报（LHDN）
Annual Return Submission to SSM 年度申报
These submissions ensure transparency, accuracy, and legal operation of your company. 这些都是维持公司合法运作的重要要求。
| Compliance Item 合规事项 | Deadline 截止日期 | Description 说明 |
|---|---|---|
| Business License Renewal 营业执照续期 | Depends (yearly or multi-year) 依州属或监管机构（每年或数年一次） | Renew licenses based on authority requirements 依申请执照的规定续期。 |
| Tax Estimates (CP204) 税务估算 |
| Submit/adjust estimated tax payable 提交估计税额并按月分期付款 |
| Employer Tax Statements (PCB) 雇主税务表格 |
| Report employee remuneration & PCB deductions 报告薪酬与 PCB扣税情况。 |
| Financial Statements + Director's Report 财务报表＋董事报告 |
| Prepare, audit and lodge annual financial reports 包含审计报告与董事报告 |
| Annual Return (SSM) 周年申报表 | Within 30 days from incorporation anniversary 成立周年日起30天内 | Update company information with SSM 更新公司资讯并提交 SSM |
| Corporate Tax Return (Form C) 公司所得税申报 | Within 7 months after assessment year end 课税年度结束后7个月内 | Declare actual tax payable and settle balance 提交实际税务并补缴或申请退税。 |
Why First-Time Foreign Entrepreneurs Need Extra Guidance 为什么外国企业尤其需要协助？
For newcomers entering the Malaysian market, local compliance can feel unfamiliar. Requirements, schedules, and government forms differ significantly from China’s system. Without proper support, costly mistakes may occur.
对于第一次来到马来西亚创业的中国商人，本地制度、流程、时限与国内完全不同。不熟悉法规容易导致误报、漏报甚至罚款。
A knowledgeable advisor helps ensure your business remains compliant and avoids common pitfalls.
因此，专业顾问的协助至关重要，可帮助企业避免常见错误。
Stay Compliant, Stay Protected 合规经营，就是企业最好的保护
Running a business is challenging enough — let alone managing multiple monthly and annual responsibilities. Keeping your Sdn Bhd compliant safeguards your operations and allows you to focus on growth. 创业者应该把时间专注在业务增长，而不是担心每月和每年的申报期限。确保公司保持合规，就是保护企业持续运作的第一步。
Need guidance? Professional support helps ensure you never miss a deadline and always meet government obligations. 如需专业协助，让我们帮你从容经营企业。