SSM MBRS 2.0 Late Lodgement Fee Waiver Extended to 30 September 2026

Practical guide to the MBRS 2.0 waiver in Malaysia and what it means for your filings

The Companies Commission of Malaysia (SSM) has extended its temporary waiver of late lodgement fees for eligible submissions through the Malaysian Business Reporting System (MBRS 2.0) until 30 September 2026.

The waiver covers eligible Annual Returns and Financial Statements and Reports that are more than seven days but no more than three months late, in accordance with Practice Directive 1/2017. Importantly, the waiver does not extend the statutory filing deadlines imposed under the Companies Act 2016.

Deadline: 30 September 2026
Applies to: Eligible Annual Returns and Financial Statements and Reports filed through MBRS 2.0
Eligibility: More than 7 days and up to 3 months late, subject to SSM’s conditions
Statutory deadlines extended? No

Importantly, the waiver removes eligible late lodgement fees. It does not extend the statutory filing deadlines under the Companies Act 2016.

Key dates and what the MBRS 2.0 waiver in Malaysia means

SSM initially granted the 2026 late lodgement fee waiver from 1 July to 31 August 2026 for companies affected during the MBRS 2.0 peak filing period.

On 30 August 2026, SSM announced that the waiver would be extended through 30 September 2026.

For businesses reviewing outstanding statutory filings, the key date is therefore:

• Current waiver deadline: 30 September 2026
• Filing system: MBRS 2.0
• Documents covered: Annual Returns and Financial Statements and Reports
• Eligibility period: filings more than seven days late but no more than three months late, based on the statutory lodgement deadline
• Statutory filing deadlines extended: No

Scope and eligibility

The current SSM waiver covers the following documents lodged through MBRS 2.0:

• Annual Returns
• Financial Statements and Reports

Eligibility is determined by reference to the statutory lodgement deadline under the Companies Act 2016.

According to SSM, the waiver applies where the delay exceeds seven days but does not exceed three months, in accordance with Practice Directive 1/2017.

The waiver should not be interpreted as an additional three months to comply with the Companies Act 2016. The underlying statutory deadline remains unchanged.

Companies should confirm the original due date of each outstanding submission before relying on the waiver.

SSM MBRS page

MBRS 2.0 in brief

The Malaysian Business Reporting System, or MBRS, is SSM’s XBRL-based platform for digitally submitting statutory company information.

MBRS supports submissions including:

• Annual Returns
• Financial Statements and Reports
• Exemption applications relating to Financial Statements and Annual Returns

Companies and company secretaries should ensure that documents are prepared using the applicable MBRS requirements and that any validation issues are resolved before submission.

Late lodgement fees vs statutory deadlines: how the waiver works

The distinction between a late lodgement fee waiver and a statutory filing extension is important.

The current MBRS 2.0 waiver does not change the deadlines imposed under the Companies Act 2016.

For example:

• Annual Returns for Malaysian companies must generally be lodged with SSM within 30 days of the company’s incorporation anniversary.
• A private company generally must lodge its Financial Statements and Reports within 30 days after they are circulated to members.
• A public company must generally lodge its Financial Statements and Reports within 30 days after its Annual General Meeting.

The waiver affects only eligible late lodgement fees for submissions that meet SSM’s specified conditions.

Companies that are already late should not assume the waiver removes other compliance obligations or consequences under the Companies Act 2016.

Practical steps before the 30 September 2026 deadline

With the current waiver ending on 30 September 2026, companies should promptly review their filing position.

1. Review outstanding submissions

Identify any outstanding Annual Returns, Financial Statements, and Reports, and confirm their original statutory due dates.

2. Check whether the filing qualifies

Determine whether the submission is more than seven days but no more than three months late based on the applicable statutory lodgement deadline.

3. Prioritise filings approaching the three-month limit

Where several submissions remain outstanding, prioritise those closest to the end of the eligible period.

4. Validate MBRS 2.0 documents early

Resolve XBRL preparation, taxonomy or validation issues before the deadline rather than waiting until the final filing days.

5. Keep records supporting eligibility

Maintain clear records of the statutory due date, filing date and basis on which the company relied on the waiver.

6. Do not delay current filings

The waiver should not become part of the company’s normal compliance timetable. Current and future statutory submissions should continue to follow the deadlines prescribed under the Companies Act 2016.

How InCorp Malaysia can help

Companies managing multiple statutory filings or clearing a compliance backlog may benefit from reviewing their MBRS 2.0 position before the waiver expires.

InCorp Malaysia can assist with:

• MBRS 2.0 preparation, conversion and filing
• XBRL tagging and validation
• Annual Return and Financial Statements filing support
• Review of outstanding statutory submissions
• Compliance calendars and filing processes
• Ongoing company secretarial and corporate compliance support

Talk to our team to review your filing requirements before the 30 September 2026 waiver deadline.

About InCorp Malaysia

InCorp Malaysia, an Ascentium Company, is a trusted corporate service provider offering end-to-end business solutions, including company incorporation, compliance, accounting, taxation, Labuan IBFC and ESG advisory. With deep local expertise and a strong regional network, we help businesses navigate Malaysia’s evolving regulatory landscape. Contact us to learn more.