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Dissolution of Limited Liability Partnership (LLP)

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中文版本

Dissolution of Limited Liability Partnership (LLP)
If you're looking to wind up your LLP in Malaysia, it's important to understand the requirements under the Limited Liability Partnerships Act 2012.

 Legal Provisions   

  • Section 50: Governs voluntary winding-up by partners.

  • Section 51: Grants the Registrar power to strike off an LLP. Note: Currently, there is no application process or guideline for strike-off under this section.

 How to Submit the Application?   

  • Platform: Online submission via SSM4U Portal

  • Eligibility: Must be a Partner of the LLP and registered as a Verified User or Verified Professional User.

  • A Compliance Officer who is also a Partner may also apply.

 How Much Fees Charges by SSM?

  • Application Fee: RM100

  • Extension of Time (if needed): RM50

  • Withdrawal of Application: RM100

 Extension of Time

  • Must be requested within 7 days from the end of the initial notice period.

  • Registrar may grant an extension up to 30 days from the 7-day deadline.

 Can the Application Be Withdrawn?

Yes. The applicant may withdraw the application before the Registrar issues the declaration of dissolution by submitting a written explanation. Withdrawal fee: RM100.

 ⚠️ Objections

Any partner or creditor can file an objection within 30 days of:

  • The date of notice to partners, or

  • The publication date in newspapers (whichever is later).


Objections must be submitted in writing to:

Director  

Registration Services Division (Insolvency Section)  

Suruhanjaya Syarikat Malaysia (SSM)  

Level 19, Menara SSM@Sentral  

No. 7, Jalan Stesen Sentral 5  

Kuala Lumpur Sentral, 50623 Kuala Lumpur  

Email: enquiry@ssm.com.my  

 Supporting Documents Required

  1. LHDN No-Objection Letter

  2. Notice to Partners (under Section 50(4)) with proof of receipt

  3. Newspaper Publications – both BM & English versions

  4. Statutory Declaration (under Section 50(3)), attested by a Commissioner for Oaths

  5. Online Forms:

    1. VW101 (Notification of Declaration of Dissolution)

    2. VW107 (Notice of Completion of Distribution) – to be submitted within 14 days after surplus distribution (required even if there are no assets)

 Important Notes:

  • Application must be submitted within 7 days from the later of:

    • Notice sent to partners, or

    • Newspaper advertisement date


  • VW101 and VW107 are online templates – no hardcopy submission required


  • Samples for notices and statutory declaration can be found in SSM’s guideline appendices.

📞 Need help with LLP dissolution in Malaysia?

Let our team assist you from preparation to submission✅


👉 Contact us today for a consultation.


Info are refer from Malaysia Official SSM Website:

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Company Striking-Off in Malaysia

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Company Striking-Off in Malaysia
Striking off a company is a common way to formally close an inactive business in Malaysia. It's a cost-effective alternative to winding up and is governed under Section 550 of the Companies Act 2016. However, not every company qualifies. Here's a full breakdown of what you need to know:

 Key Eligibility Criteria  

  1. Company Status & Operations

    1. Ceased Operations: Business must have completely stopped.

    2. No Assets or Liabilities: Company should not hold assets or owe any liabilities.

    3. No Outstanding Debts: Must settle all dues with:

      1. Companies Commission of Malaysia (SSM)

      2. Inland Revenue Board (LHDN)

      3. EPF, SOCSO, HRDF, and other relevant authorities


  1. Shareholder & Legal Requirements

    1. Shareholder Consent: Majority shareholders must agree to the striking off.

    2. No Legal Proceedings: Company must not be involved in any local or international court cases.

    3. No Registered Charges: No pending charges with SSM.


  1. Other Conditions

    1. Company information at SSM must be up to date

    2. All company bank accounts must be closed

    3. No return of capital to shareholders prior to striking off

    4. Not a holding/subsidiary company

    5. Not a housing developer or "Guarantor Corporation"

    6. Obtain waiver letters from directors/creditors (if applicable)

 The Striking-Off Process 

  1. Preparation by Company Secretary:

    1. Cover letter to SSM

    2. Directors’ declaration

    3. Shareholders’ resolution

    4. Latest management accounts

    5. Relevant supporting documents

  2. Submission:

    1. Application submitted to SSM

  3. Publication:

    1. SSM will publish a Notice in the Gazette

    2. If no objections arise, the company will be officially struck off the register


 ⚠️ Important Considerations：

  1. Reinstatement Risk: SSM may reinstate the company within 7 years if there’s evidence of continued business activity.


  1. Cost-Effective: Generally cheaper than voluntary liquidation.


  1. Director’s Liability: Directors may still be liable for offences committed before dissolution.


  1. Tax Clearance: Required from LHDN (may be waived for dormant companies)


📞 Need assistance with company strike-off in Malaysia?

Our experienced team can guide you from assessment to application.


👉 Contact us today for a consultation.

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Malaysia Income Tax – Types of Tax Return Forms

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Malaysia Income Tax - Types of Tax Return Forms

Malaysia Income Tax - Types of Tax Return Forms


马来西亚收入税务申报 - 各个种类

马来西亚收入税务申报 - 各个种类

Highlights of Penghargaan untuk Rakyat Malaysia (As at 23 July 2025)

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23.07.2025【大马最新惠民措施亮点】

Highlights of Penghargaan untuk Rakyat Malaysia (As at 23 July 2025)


在7月23号，我国首相安华宣布了大马最新惠民措施，一起来看看有哪些重点！

On 23 July 2025, our Prime Minister Anwar Ibrahim announced Malaysia’s latest people-friendly measures. Let’s take a look at the key points! 


 📌 RM100 一次性现金补贴 RM100 One-off Cash Voucher

✅ 年满18岁的大马公民可领取

✅ 可在全国约 4,100 家参与商店使用

✅ 用于购买生活日用品

🎯 For all Malaysians aged 18+, usable at ~4,100 stores for daily essentials


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 📌 9月15日特别公共假期 Public Holiday on 15 Sept 2025

✅ 政府宣布9月15日为特别公共假期

✅ Federal holiday declared nationwide on 15 September 2025

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 📌 高速公路收费不上调！Toll Fee Remain !

✅ 政府将承担差价，人民不受影响

✅ Gov absorbs rate hikes to keep toll rates unchanged

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 📌 电费平均下调 14% Electricity Tariff Reduction

✅ 全国 85% 用户将享有更低电费

✅可在本月月底电费单中查看

✅ ~85% of users to see ~14% lower bills from this month onwards

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 📌 RON95 调降至 RM1.99/L RON95 Price Fixed at RM1.99/L

✅ 仅限持有 MyKad 的大马公民车主

❌ 外籍车主不享此补贴 – foreigners excluded

✅ Only applicable to Malaysians with MyKad

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To view more info, visit Prime Minister's Office of Malaysia Official Website 

Untuk melihat maklumat lanjut, layari Laman Web Rasmi Pejabat Perdana Menteri Malaysia 

https://www.pmo.gov.my/ms/2025/07/pengumuman-penghargaan-untuk-rakyat-malaysia-oleh-yab-perdana-menteri/

How to Set Up a Company in Malaysia (2025 Guide) – For Locals & Foreigners

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How to Set Up a Company in Malaysia (2025 Guide) – For Locals & Foreigners
Starting a business in Malaysia 🇲🇾? Whether you’re a local entrepreneur or an international investor, here’s your step-by-step guide to legally registering a company in Malaysia.

Step 1: Choose Your Business Structure

The most common type for SMEs and startups is:
 ✅ Sdn Bhd (Private Limited Company) – suitable for locals & foreigners.

Other options include:

  • Sole Proprietorship

  • Partnership

  • LLP (Limited Liability Partnership)

Step 2: Check Company Name Availability

Use the SSM (Suruhanjaya Syarikat Malaysia) portal or Let Company Secretary assist to check if your desired name is available.

Step 3: Prepare Company Details


You’ll need:

  • At least 1 director (aged 18+, residing in Malaysia)

  • At least 1 shareholder

  • Registered business address in Malaysia

  • Company secretary (must be licensed or qualified)

Step 4: Submit Incorporation with SSM

Submit these documents online via MyCoID:
 📌 Name application
 📌 Constitution (optional)
 📌 Directors/shareholders details
 📌 Statutory declaration

💰 Payment to SSM: RM1,010 (SSM registration fee for Sdn Bhd)

Step 5: Receive Incorporation Certificate

If everything is in order, you’ll get a Certificate of Incorporation (Form Section 17) within 1–3 working days. (HBA Service)

Step 6: Post-Incorporation Requirements

After registering, don’t forget to:
 🔸 Appoint a Company Secretary (within 30 days)
 🔸 Open a corporate bank account
 🔸 Register for tax (Income Tax, SST if applicable)
 🔸 Register for EPF, SOCSO, EIS (if hiring employees)
 🔸 Apply for business licenses (if required by your industry)

For Foreigners: What You Need to Know

  • You can own 100% equity in many industries

  • You’ll need a local resident director (can be a nominee)

  • Consider applying for a work permit (DP10) or MM2H visa if you want to reside in Malaysia

  • Certain sectors may require local Bumiputera participation

Why Choose Us?

🇲🇾 We’re a local licensed firm with 11+ years experience
 ✅ Helped over 700+ companies register in Malaysia
 ✅ Fast, Transparent & Professional
 ✅ One-stop solution: Incorporation + Accounting + Audit + Tax + Payroll

 Need Expert Help to Start Your Company in Malaysia?    

Click the 【Contact Us】 today – and let us handle everything for you!


CONTACT US

e-Invoice New Timeline Announced by LHDN (as of 5 June 2025)

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📣 好消息！原本在2025年全面推行的电子发票（e-Invoice）将延后，特别对中小企业和微型商家提供更宽松的时间安排！

From 1 January 2025, under LHDN's new audit framework, all written employment contracts must be stamped with RM10 stamp duty, or companies may face penalties! This includes full-time, part-time, contract-based, local, and foreign employees.


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📌 Key Highlights 重点整理：

🔹 年收入 / 营业额 Sales & Revenue below RM500,000

❌ 暂时豁免 e-Invoice Exempted from e-Invoice implementation for now.


🔹 年收入 / 营业额 Sales & Revenue between RM1 million and RM5 million

⏳ 实施时间延后至 1 Jan 2026 Implementation postponed to 1 January 2026.


🔹 年收入 / 营业额 Sales & Revenue below RM1 million

⏳ 实施时间延后至 1 July 2026 Implementation postponed to 1 July 2026.

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📌 新成立公司也有不同的起步时间 Different implementation dates for new companies:


✅ 成立于 2023–2025 年，且营业额 > RM500,000：

➡️ 1 July 2026 起实施

Established in 2023–2025 and revenue > RM500K: start from 1 July 2026.


✅ 如果你公司是 2026 年或之后成立：

If Company established in 2026:

➡️ 若营业额超过 RM500,000 ➜ 2026年7月1日

Start from 1 July of the year when revenue exceeds RM500K.


➡️ 若刚开始营业额不到 RM500,000 ➜ 等到哪一年营业额突破 RM500,000，从那年的 “下一年1月1日” 开始才需要用电子发票！

Start from 1 Jan of the following year when revenue exceeds RM500K.

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📌 6个月的过渡宽限期内可 During the 6-month grace period:


✅ 使用合并电子发票（Consolidated e-Invoice）

✅ 商品描述可灵活填写

✅ 即使客户要求，也可以只发 Consolidated 版本

✅ 暂时不会罚款，只要依规执行


📌 重要提醒 Important Reminder: 

自 1 Jan 2026 起，若单笔交易超过 RM10,000，不能再开 Consolidated e-Invoice，必须开个别的电子发票！

From 1 Jan 2026, if any single transaction exceeds RM10,000, you must issue individual e-Invoices.


📌 For more information: 

LHDN 官方发电子发票手册 

www.hasil.gov.my/media/0xqitc2t/lhdnm-e-invoice-general-faqs.pdf

LHDN Official e-Invoice handbook 

www.hasil.gov.my/media/0xqitc2t/lhdnm-e-invoice-general-faqs.pdf

Stamping on Employment Contract

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2025年 雇佣合同需要盖章！

Stamping on Employment Contract


根据LHDN在【2025年1月1日】实施的新审计框架，所有公司员工合约都要盖章缴印花税，不做还会罚款！

From 1 January 2025, under LHDN's new audit framework, all written employment contracts must be stamped with RM10 stamp duty, or companies may face penalties! This includes full-time, part-time, contract-based, local, and foreign employees.


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📌 适用文件范围 Document Scope

✅ 所有书面就业合约（全职 / 兼职 / 固定期 / 本地 / 外籍员工）

All written employment contracts (full-time, part-time, contract, local or foreign staff)

❌ 实习合约（internship）暂不包括

Internship contracts are excluded for now

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📌 审计时期 Audit Timeline

从 2022年1月1日 至 2025年 

From 1 January 2022 to 2025

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📌 印花税费用 Stamp Duty Charges

▶️每份合约 RM10

RM10 per contract


▶️超过30天未盖章：罚款 RM100！

RM100 penalty if unstamped after 30 days


▶️Do Stamping Here: https://stamps.hasil.gov.my/stamps/

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📌 宽限 & 豁免政策 Grace Period & Possible Exemptions

1️⃣ 2022.01.01 – 2024.12.31 签署的合约 👉 或可获“一般豁免”，不罚款

 2022.01.01 – 2024.12.31 contract may be granted general exemption, no penalty


2️⃣ 2025.01.01 – 2025.04.30 签署的合约 👉 仍可能被罚，但 LHDN 表示“会考虑豁免”

2025.01.01 – 2025.04.30 contract might still be fined, but LHDN may consider exemption


3️⃣ 2025.05.01 起签署的合约 👉 严格执行盖章 + 罚款，不能再拖！

2025.01.01 – 2025.04.30 contract Strict enforcement starts from 1 May 2025, no more delays! ⚠️


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FAQ💬

Q1: 公司没有employment contract, 只有offer letter, 要不要stamping?

A: 如果只有offer letter, 有签名，就需要stamping。

If your company only has a signed offer letter (no formal employment contract), it still requires stamping.


Q2: Subcon contract需要stamping吗？

A: 需要。

Yes, subcontractor agreements also require stamping.


Q3: 2022之前的employment contract需要stamping吗？

A: 不需要。

No. Only contracts signed on or after 1 January 2022 require stamp duty.


Q4: 需要做2份stamping，1份给employer, 1份给employee? total RM20?

A: 只需要stamping original document。

No. You only need to stamp the original document (RM10), not both copies.


Q5: 员工辞职了需要重新stamping?

A: 不需要。

No need to restamp after resignation. Once stamped at signing, it's valid.

FOR LHDN OFFICER CONTACT: https://www.hasil.gov.my/en/contact-us/customer-care-officer/

Payments Subject To & Exempted From Socso/Eis Contributions

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需要和不需要缴纳SOCSO/EIS的薪资项目

Payments Subject To & Exempted From Socso/Eis Contributions


在马来西亚，雇主必须为其雇员缴纳 SOCSO（社会保障机构）和 EIS（就业保险制度）供款。但并非所有支付给员工的款项都需缴纳这些供款。以下是简单清晰的分类说明，帮助您厘清应缴与免缴项目。

In Malaysia, employers are required to contribute to SOCSO (Social Security Organization) and EIS (Employment Insurance System) on behalf of their employees. But not all payments made to employees are subject to these contributions. Here’s a simple breakdown to help clarify what’s included and excluded.


📌 需要缴纳SOCSO/EIS的薪资项目 Payments Subject to SOCSO/EIS Contribution
根据马来西亚法律，“工资”在供款定义中，是指雇主以金钱形式支付给雇员的所有报酬，包括：
Under Malaysian law, "wages" for contribution purposes refers to all remuneration payable in money by an employer to an employee. This includes:

  • 基本薪资（Basic Salaries）

  • 加班费（Overtime Payments）

  • 佣金（Commissions）

  • 有关休假的付款（如年假、病假工资）Payments in Respect of Leave

  • 服务费（Service Charges）

上述款项将被计入每月 SOCSO 和 EIS 的扣款计算中。

These payments are included in the calculations for monthly SOCSO and EIS deductions.


❌ 不需要缴纳SOCSO/EIS的薪资项目 Payments Exempted From SOCSO/EIS Contribution
某些款项不被视为“工资”，因此不需要计算在供款范围内，包括：
Certain payments are NOT considered "wages" and, therefore, are excluded from the contribution calculations. These include:

  • 退休金或公积金供款：雇主为雇员缴纳的退休金或EPF不计入SOCSO/EIS。
    Pension or Provident Fund Contributions: Any contributions made by the employer towards a pension or provident fund are exempt.


  • 差旅津贴（Travelling Allowances）：用于报销交通费用的津贴豁免。
    Travelling Allowances: Any allowances given to cover travel expenses are not subject to contributions.


  • 离职或退休酬金（Gratuity）：在雇员离职或退休时支付的酬金不需供款。
    Gratuity on Discharge or Retirement: Payments made upon discharge or retirement are not included.


  • 费用报销（Expense Reimbursements）：如工作相关的餐饮、交通等实际支出报销。

Expense Reimbursements: Any payments made to cover expenses incurred by the employee in the course of their duties are exempt.

  • 年终花红（Annual Bonuses）：不属于SOCSO/EIS工资范畴。
    Annual Bonuses: These are not included in the wage calculations for SOCSO/EIS.


  • 节庆礼金（Gifts）：例如开斋节或圣诞节的现金礼物。
    Gifts: For example, cash payments for festive holidays like Hari Raya or Christmas.

💡 为什么你必须知道这些？ Why It’s Important to Know?

清楚了解什么是“工资”以及哪些款项被豁免供款，有助于确保雇主与雇员都符合法律规定，避免因计算错误导致的误解或争议。

在 HBA，我们致力于为客户提供关于 SOCSO 和 EIS 供款的清晰说明与指导。如果您在薪资处理方面需要协助，欢迎随时联系 HBA 的专业团队！


Understanding the differences between what constitutes "wages" and what is exempt from contributions ensures that both employers and employees are in compliance with Malaysian employment laws. It also helps to avoid any confusion or disputes related to the calculation of deductions for SOCSO and EIS. 

At HBA, we are committed to providing clarity and guidance on matters like SOCSO and EIS contributions. If you have any further questions or need assistance with payroll processing, feel free to reach out to our team of experts.

Payments Subject to & Exempted from EPF Contributions

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雇员缴付EPF的薪资全面指南

Payments Subject to EPF Contributions: A Comprehensive Guide


作为雇主，了解哪些付款项目需要缴纳EPF是非常重要的。本指南将为您列出需缴纳与免缴EPF的薪资项目，帮助您更准确地进行薪资处理。

As an employer, it’s crucial to know which payments are subject to EPF deductions. This guide outlines the payments that fall under EPF contributions and those that are exempt, helping you ensure accurate payroll processing.


📌 需要缴纳EPF的薪资项目 Payments Subject to EPF Contribution
 一般而言，任何被视为“工资”的金钱付款，都需要缴纳EPF。这些项目包括：
Generally, any monetary payment that is considered as “wages” is subject to EPF contributions. These payments include:

  • 基本薪资 (Salaries)

  • 未使用年假或病假所支付的薪资 (Payments for Unutilized Annual or Medical Leave)

  • 花红（Bonus）

  • 津贴（Allowance）（部分特定津贴除外）

  • 佣金（Commission）

  • 奖励金（Incentive）

  • 薪资补发（Arrears of wages）

  • 产假期间的薪资 (Wages for Maternity Leave)

  • 进修假期间的薪资 (Wages for Study Leave)

  • 半天假期的薪资 (Wages for Half Day Leave)

  • 其他合约规定或应支付的款项 (Other Contractual Payments (or otherwise))

以上项目都会被纳入雇主与雇员每月EPF供款的计算中。

These payments are included in the calculation of monthly EPF deductions for both employees and employers.

❌ 无需缴EPF的薪资项目 Payments Exempted From EPF Contribution
 某些付款项目并不被EPF视为工资，因此无需缴纳EPF，包括：
Certain payments are *not* considered as wages by EPF and are therefore exempt from deductions. These include:


  • 服务费（例如小费）：任何形式的小费或服务费无需缴纳EPF。

Service Charges (Tips, etc.) : Any tips or service charges are not subject to EPF deductions.

  • 加班费（Overtime Payments）：加班工资被豁免。

Overtime Payments: Payments for overtime work are excluded.

  • 酬金（Gratuity）：员工在服务期满或主动离职时获得的款项免缴EPF。

Gratuity: Payments made to employees at the end of their service period or upon voluntary resignation are exempt.

  • 退休金（Retirement Benefits）：员工退休时获得的福利无须缴纳EPF。

Retirement Benefits: Any benefits provided upon retirement are not subject to EPF.

  • 解雇赔偿金（Termination Benefits）：解除雇佣关系时支付的赔偿金免缴EPF。

Termination Benefits: Any benefits given upon termination of employment are exempt.


  • 差旅津贴（Travel Allowance）：不会计入EPF工资计算。

Travel Allowances: Travel allowances are not included in the wage calculations for EPF.

  • 代通知金（Payment in Lieu of Notice）：无需缴纳EPF。

Payment in Lieu of Notice of Termination: This payment is exempt from EPF contributions.

  • 董事费（Director’s Fee）：支付给董事的费用不须缴纳EPF。

Director’s Fee: Fees paid to directors are not subject to EPF deductions.

  • 节庆礼金（Gifts）：例如开斋节或圣诞节的现金礼物豁免EPF。

Gifts: This includes cash payments for holidays like Hari Raya or Christmas.


💡 为什么你必须知道这些？ Why It’s Important to Know?

了解哪些薪资项目需要缴纳EPF，哪些则无需，是雇主与雇员的重要责任。正确计算并缴纳EPF，不仅可以确保公司符合法律，也保障员工未来的退休福利。

在 HBA，我们专业协助企业处理EPF供款及其他薪资相关事务。如果您在公司薪资处理上需要协助，欢迎联系我们的专家团队，我们乐意为您提供最实用的支持！

Understanding which payments are subject to EPF contributions and which are exempt is essential for both employers and employees. By ensuring that the correct amounts are deducted, businesses remain compliant with Malaysian labor laws, while employees can enjoy the full benefits of their EPF savings.

At HBA, we are here to help guide you through the complexities of EPF contributions and other payroll matters. If you need assistance with your company’s payroll processing, don’t hesitate to reach out to our team of experts.

🌄 HBA Small Trip to Genting Highlands – March 2025

WEBSITE BLOG

🌄 HBA Small Trip to Genting Highlands – March 2025

In March 2025, our team took a refreshing 3D2N getaway to Genting Highlands — a well-deserved break filled with laughter, cool weather, and memorable bonding moments! ☁️🎢🎉


Although a few members couldn’t join us due to their schedules, the spirit of HBA remained strong. Those who went had a fantastic time exploring, relaxing, and creating joyful memories together.


From scenic views to fun activities and cozy catch-ups, this small trip reminded us how valuable team connection is — inside and outside the office. 💬❤️