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SSM – Extension of Period for Waiver of Late Lodgement Fees of Audited Financial Statements and Reports (“AFS”) via MBRS 2.0 (“Waiver of Late Lodgement Fees of AFS Extension”)

  • October 10, 2025
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  • October 10, 2025

Key Update: Waiver of Late Lodgement Fees of AFS Extension
Extension Period: 1 October 2025 – 30 November 2025
SSM Announcement Date: 26 September 2025

Companies Commission of Malaysia (“SSM)” had on 26 September 2025 issued an announcement on the extension of period for waiver of late lodgement fees (pursuant to Practice Directive 1/2017) for AFS under the Companies Act 2016 via the Malaysian Business Reporting System (MBRS 2.0) after the mandatory implementation period of Phase 3 ends on 30 September 2025. The extension of period for waiver of late lodgement fees is from 1 October 2025 to 30 November 2025 (“Waiver Period Deadline”).

Please refer to SSM announcement on the Waiver of Late Lodgement Fees of AFS Extension   and the Frequently Asked Questions FAQ document on the official SSM website at www.ssm.com.my for further details.

Illustration of the Waiver of Late Lodgement Fees of AFS Extension (1 October 2025 – 30 November 2025)

Financial Year EndCirculation DeadlineFiling DeadlineWaiver Period Deadline
31 December 202430 June 202530 July 202530 October 2025
31 January 202531 July 202530 August 202530 November 2025
28 February 202531 August 202530 September 2025
31 March 202530 September 202530 October 2025

Next Steps for Your Compliance

a) Ensure your AFS is ready for submission via MBRS 2.0 within the timeline provided to you by the Company Secretary
b) Take advantage of the fee waiver window (1 October 2025 – 30 November 2025), where applicable.
c) Contact our team for the assistance and obtain service quotation for preparing and generating the AFS in XBRL format under MBRS 2.0, where needed.
d) Refer to our DMC Insights for statutory compliance for Financial Statements and penalty under Companies Act 2016.

Disclaimer

The information provided herein is for general information purposes. While we strive to ensure the accuracy of the information, we make no warranties or representations about the completeness, accuracy and usefulness of this information. We assume no responsibility or liability for any errors or omissions in the content of this document. You are advised to refer to the website link(s) provided, where applicable or the regulatory body mentioned herein and/or contact us directly, contact@datamet.com.my.

SSM – Extension of Period for Waiver of Late Lodgement Fees of Audited Financial Statements and Reports (“AFS”) via MBRS 2.0 (“Waiver of Late Lodgement Fees of AFS Extension”)

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