STRIKING OFF A COMPANY (SDN. BHD.) 注销公司(私人有限公司,Sdn. Bhd.)
STRIKING OFF A COMPANY (SDN. BHD.)
If a company has ceased business operations due to financial, commercial, or other strategic reasons, it is advisable to apply for a strike-off with the Companies Commission of Malaysia (SSM) in accordance with Section 550 of the Companies Act 2016.
Failure to take timely action may result in ongoing statutory obligations, penalties, and unnecessary compliance costs, even if the company is no longer operating.
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2. When a Company Should Consider Strike-Off
A company may apply to be struck off if it meets the following conditions:
• The company has ceased carrying on business or is not in operation
• The company has no intention to resume business
• The company has no outstanding assets or liabilities
• The company has no outstanding charges registered with SSM
• The company does not have any pending legal proceedings
• All tax matters with LHDN are settled or confirmed as inactive
• All statutory filings are brought up to date (or resolved with SSM)
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3. Importance of Prompt Action
Even if a company is dormant or inactive, it is still legally required to:
• Maintain a registered office
• File annual returns
• Prepare financial statements
• Hold directors responsible for statutory compliance
Delays in striking off may result in:
• Late filing penalties
• Compounding offences against directors
• Accumulation of professional and compliance costs
Prompt action helps directors minimize legal exposure and financial burden.
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4. Strike-Off Procedure (Summary)
Step 1: Internal Confirmation
• Directors resolve that the company has ceased operations and has no intention to continue
• Shareholders are informed and consent is obtained where necessary
Step 2: Compliance Review
• Settle or confirm nil status for:
o LHDN (tax clearance or inactive confirmation)
o EPF, SOCSO, EIS (if applicable)
o Bank accounts (closed)
o Creditors and debtors (fully settled)
Step 3: Submission to SSM
• Submit an application for strike-off under Section 550
• Supporting declarations by directors confirming eligibility conditions
Step 4: SSM Review and Gazette Notice
• SSM will issue a public notice
• If no objection is received within the stipulated period, SSM will proceed with the strike-off
Step 5: Company Struck Off
• The company is officially dissolved and removed from the SSM register
• Directors’ statutory obligations for the company cease
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5. Director’s Responsibility
Directors remain responsible for ensuring that:
• The information provided is accurate and complete
• All liabilities are fully resolved before application
• No business activities are carried out after the strike-off application
Providing false or misleading information may result in legal consequences.
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6. Recommendation
If your company has ceased operations, it is strongly recommended to initiate the strike-off process as soon as possible. Early action helps avoid unnecessary penalties, protects directors from future compliance issues, and ensures proper closure of the company.
Professional advice may be sought to ensure the process is carried out correctly, efficiently, and in compliance with Malaysian law.
注销公司(私人有限公司,Sdn. Bhd.)
1. 当公司因财务、商业或其他战略原因而停止经营时,建议根据《2016 年公司法》第 550 条,向马来西亚公司委员会(SSM)申请注销公司(Strike-Off)。
如未能及时采取行动,即使公司已不再运营,仍可能产生持续的法定责任、罚款及不必要的合规成本。
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2. 何时应考虑注销公司
公司在符合以下条件时,可申请注销:
* 公司已停止经营或不再运营
* 公司无意恢复经营
* 公司无任何未清资产或负债
* 公司在 SSM 无任何未清登记抵押/押记
* 公司不存在任何未决法律诉讼
* 与内陆税收局(LHDN)的所有税务事项已结清或确认处于不活跃状态
* 所有法定申报已更新完成(或已与 SSM 解决)
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3. 及时行动的重要性
即使公司处于休眠或不活跃状态,法律仍要求其:
* 维持注册地址
* 提交年度申报
* 编制财务报表
* 由董事承担法定合规责任
延迟注销可能导致:
* 逾期申报罚款
* 对董事的复合处罚
* 专业费用及合规成本的累积
及时采取行动有助于董事降低法律风险与财务负担。
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4. 注销流程(摘要)
步骤一:内部确认
* 董事会决议确认公司已停止运营且无意继续
* 在需要时通知股东并取得同意
步骤二:合规审查
* 结清或确认以下事项为“零状态”:
o LHDN(税务清算或不活跃确认)
o 公积金(EPF)、SOCSO、EIS(如适用)
o 银行账户(已关闭)
o 债权人及债务人(已全部结清)
步骤三:向 SSM 提交申请
* 根据第 550 条提交注销申请
* 董事提交支持性声明,确认符合资格条件
步骤四:SSM 审核及宪报公告
* SSM 发布公众公告
* 若在规定期限内未收到异议,SSM 将继续办理注销
步骤五:公司正式注销
* 公司被正式解散并从 SSM 注册册中移除
* 董事对该公司的法定责任终止
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5. 董事责任
董事仍须确保:
* 所提供的信息真实、准确且完整
* 在申请前已完全解决所有负债
* 提交注销申请后不再从事任何经营活动
提供虚假或误导性信息可能引发法律后果。
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6. 建议
若公司已停止运营,强烈建议尽快启动注销程序。及早行动可避免不必要的罚款,保护董事免于未来的合规问题,并确保公司得到妥善结业。