简介
- 不活跃公司是指已停止交易或未积极开展业务活动的注册公司。尽管仍合法注册，不活跃公司不产生收入，也没有除维持注册所需外的重大开支。
相关政府部门
- 马来西亚公司委员会（Suruhanjaya Syarikat Malaysia, SSM）
执照名称（马来文）
- Syarikat Tidak Aktif
详细信息
- 公司被视为不活跃，指其没有重大商业交易，除符合法规所需的开销外，例如申报费、审计费及秘书费用。
- 不活跃公司通常被保留以备未来商业活动或持有资产。
- 即使公司处于非活跃状态，也必须履行法律义务，包括提交年度申报表及审计财务报表（如适用）。
重要规定
- 公司需通知SSM其不活跃状态的意图。
- 不活跃公司的状态必须在年度财务报表中披露。
- 必须遵守法规义务，例如报税及提交年度申报表，即使处于不活跃状态。
- 不活跃状态不免除公司履行《2016年公司法令》或其他相关法律的义务。
违规罚款与处罚
- 未在不活跃状态期间提交年度申报表或财务报表可能导致：
- 罚款：公司及董事每人最高罚款RM 50,000；
- 可能注销：SSM可对公司进行注销处理。
- 虚报公司不活跃状态可能引发法律诉讼及额外处罚。
顾问
Jeffrey Eh Hao Yih , 商业技术顾问
Jeffrey擅长为企业提供专业指导，帮助客户应对业务挑战。他在战略商业规划、优化运营及提升生产力方面经验丰富。此外，他还提供多样化的商业技术服务，帮助传统企业实现数字化转型。
Commonly Asked Question
An SSM dormant company is a registered company with no business activity or income during a financial year. Conzlab can help you check if your company qualifies as dormant and guide you with SSM compliance.
A dormant company must still file annual returns and may qualify for audit exemption. Conzlab guides you through all SSM compliance requirements for dormant companies.
A dormant company can apply for strike off with SSM if it is no longer needed. Conzlab helps with the full process of closing or striking off a dormant company under SSM regulations.
Yes. Under Practice Directive 3/2017, a dormant private company (Sdn. Bhd.) can apply for audit exemption if it meets the conditions set by SSM.
Yes. Even if the company is dormant, it must still file the Annual Return every year and submit financial statements unless exempted by SSM.
Yes. Under Practice Directive 3/2017, a dormant private company (Sdn. Bhd.) can apply for audit exemption if it meets the conditions set by SSM.
Yes. You can resume business anytime by updating the company’s financial records and informing SSM and LHDN that the company is now active.
You don’t need a special form. The company’s financial statements should clearly show no business activities, and your Company Secretary can state the dormant status in filings with SSM.
You still pay for:
- Company Secretary fee (about RM60–RM200/month)
- SSM Annual Return filing fee (RM150 per year)
- Accounting or tax filing service fee, if applicable
- A Dormant Company still exists legally but is inactive.
- A Struck-Off Company has been removed from SSM’s register and no longer exists legally.