The exemption of late lodgement fees for filings submitted through the MBRS 2.0 system has been extended by the Companies Commission of Malaysia (SSM). The new exemption period covers lodgements made between 1 September and 30 September 2026.

This exemption applies to two types of documents. The first is the Annual Return. The second is the Financial Statements and Reports. Companies that have missed their filing deadline under the Companies Act 2016 may qualify for this waiver during the exemption period.

There is a limit to who can benefit. The exemption only covers lodgements that are late by more than 7 days but not more than 3 months, based on the timeline set out in Practice Directive 1/2017.

This is not the first time SSM has extended this exemption. Businesses that missed an earlier filing deadline can use this window to settle their outstanding lodgement without paying a late fee, as long as it is done before 30 September 2026.

If you wish to focus on running and growing your business, our CFO advisory team can take care of your accounting, payroll, tax planning, e-stamping, corporate secretarial and compliance matters for you. Feel free to WhatsApp us at 010-246 2151.