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Q：
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What is a Foreign Company in Malaysia?
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A：
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Section 2 of the Companies Act 2016 defines a foreign company as any entity, including a company, corporation, society, or association, that has been formed or registered in a country other than Malaysia. This also includes unincorporated bodies that, under the laws of their home country, have legal standing to initiate or face legal action and do not maintain their principal office or main business location in Malaysia.
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Q：
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Do foreign companies in Malaysia have an obligation to submit annual returns?
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A：
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Yes, foreign companies doing business in Malaysia must file an annual return with the Companies Commission of Malaysia (CCM) within 30 days following the anniversary of their Malaysian branch’s registration date.
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Q：
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What does the annual return include?
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A：
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The annual return includes the company's name, registered office address, nature of business, shareholding structure, details of directors and officers, auditors and registered agent in Malaysia.
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Q：
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Must foreign companies submit audited financial statements？
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A：
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Yes, they must file their audited financial statements together with that of their parent company with the CCM within two months after their parent company’s Annual General Meeting.
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Q：
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Do foreign companies have any obligations to file annual tax returns in Malaysia?
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A：
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Yes, foreign companies in Malaysia are subject to the filing of Corporate Tax Return (Form C) within 7 months (manual filing) or 8 months (e-filing) from its financial year end.
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FAQ
