描述
- 有限责任合伙企业 (LLP) 是一种 结合了传统合伙企业的灵活性 和 有限公司有限责任优势 的混合型商业结构。在马来西亚注册LLP 受 2012 年有限责任合伙法 (Limited Liability Partnerships Act 2012) 监管，并由 马来西亚公司委员会 (SSM) 负责管理。
- 这种商业结构 特别适合初创企业 (Startups)、中小型企业 (SMEs) 以及专业服务公司（例如会计、法律和咨询企业），因为它既能 为合伙人提供法律保护，又比 私人有限公司 (Sdn. Bhd.) 更加简化合规程序。
相关政府部门
-
马来西亚公司委员会 (SSM) / Suruhanjaya Syarikat Malaysia
执照名称（马来文）
- Pendaftaran Perkongsian Liabiliti Terhad (PLT)
详细信息
- LLP 受 2012 年有限责任合伙法 监管
- 适用于 中小型企业 (SMEs)、初创公司和专业公司
- 具有 独立法人地位，合伙人享有 有限责任
- 需要至少 两 (2) 名合伙人（个人或法人均可）
- 必须在 SSM 注册 并提交 LLP 合伙协议
- 每年需要提交 偿付能力声明 并保持财务记录
重要规则
- 至少两名合伙人 – LLP 必须始终至少有 两名合伙人
- 公司名称审批 – LLP 名称必须 先获得 SSM 批准 才能注册
- 注册办公地址 – LLP 必须 拥有有效的马来西亚注册地址
- 遵守 2012 年 LLP 法案 – 必须按照 LLP 法案的规定运营
- 税务要求 – LLP 按公司税率缴税，但合伙人需按个人所得税缴纳利润份额
- 年度申报 – LLP 必须每年提交偿付能力声明 以保持合规
违规与惩罚
- 未按规定注册 LLP – 罚款最高可达 RM50,000
- 未遵守 LLP 法案 – 罚款最高 RM100,000 或 最高 5 年监禁
- 未按时提交年度申报 – 罚款 每天 RM500
- 欺诈性商业活动 – LLP 可能会被解散，合伙人将面临法律诉讼
顾问
Jeffrey Eh Hao Yih, Director & Business Tech Advisor
Jeffrey has been providing expert guidance for businesses dealing with ongoing challenges. With his expertise, he works alongside clients to help coordinate general operational planning, corporate record updates, and routine statutory filing timelines. Additionally, Jeffrey offers diverse business technology services to help digitize traditional businesses effectively.
常见问题
An LLP (Limited Liability Partnership) is a business structure that combines the flexibility of a partnership with the limited liability of a company.
It is governed by the Limited Liability Partnerships Act 2012 and registered with SSM (Suruhanjaya Syarikat Malaysia).
- Limited liability – partners are not personally liable for business debts
- Flexible management – no strict company structure needed
- Less compliance compared to Sdn. Bhd.
- Separate legal entity – LLP can own assets and enter contracts in its own name
An LLP must have:
- At least 2 partners (individuals or body corporates)
- At least 1 compliance officer who is a Malaysian citizen or permanent resident and ordinarily resides in Malaysia
- Check and reserve name with SSM
- Submit incorporation form via MyLLP Portal
- Provide details of partners, registered address, and business nature
- Pay the registration fee
- Name of LLP
- Details of partners and compliance officer
- Registered business address
- Nature of business
- Partner agreement (optional but recommended)
Usually 1–3 working days, depending on name approval and completeness of the application.
No. An LLP does not require a company secretary, but must have a compliance officer to handle filings and legal requirements with SSM.
Yes. Every LLP must submit an Annual Declaration within 90 days from the end of its financial year, stating whether it can pay its debts.
Yes. Existing partnerships or private limited companies can convert to LLP, provided they meet the requirements and follow SSM’s conversion process.
| Feature | LLP | Sdn. Bhd. |
|---|---|---|
| Legal status | Separate legal entity | Separate legal entity |
| Ownership | Partners | Shareholders |
| Liability | Limited to contribution | Limited to share capital |
| Compliance | Lower | Higher |
| Secrecy requirement | No secretary | Must have secretary |
| Tax filing | Partnership tax | Company tax |