OUR SERVICES
Tax Compliance & Advisory
Corporate & personal tax computations
Filing & submission (Form C, B, BE, P, etc.)
Handling LHDN queries & audits
Dormant company release letters
Estimated chargeable income (Form CP204)
Tax refund follow-ups
Strategic tax planning & optimization
OUR SERVICES
Licensing & Compliance
OUR SERVICES
Licensing &
Compliance
OUR SERVICES
Licensing &
Compliance
Licenses & Permits
F&B Sector
Premise/Food License
- Purpose: Authorizes food business operations at municipal level.
- Importance: Mandatory for legal operation; without it, the premise can be shut down.
- Key Considerations: Must renew annually and comply with local council hygiene inspections.
- Issued by: Local councils (MBPJ, MPS, MBSJ).
- Validity: Typically 1 year, renewable annually.
Halal Certification (JAKIM)
- Purpose: Confirms food/products comply with Islamic law. Requires site inspections and raw material verification.
- Importance: Essential for Muslim consumer trust and market access.
- Key Considerations: Strict documentation of supply chain; non-compliance may result in revocation.
- Issued by: JAKIM (Department of Islamic Development Malaysia).
- Validity: Usually 2 years, renewable.
MeSTI (MOH) MeSTI
- Purpose: Ensures food hygiene, safety assurance, and traceability system in place.
- Importance: Demonstrates compliance with national food safety standards.
- Key Considerations: Requires documented SOPs and staff training; failure may affect business license renewal.
- Issued by: Ministry of Health Malaysia (MOH).
- Validity : 3 years, renewable.
HACCP MS 1480 (MOH)
- Purpose : Hazard Analysis & Critical Control Point system for food safety compliance.
- Importance: Internationally recognized standard; critical for export markets.
- Key Considerations: Requires continuous monitoring and audit; lapses may lead to suspension.
- Issued by: Ministry of Health Malaysia (MOH).
- Validity: 3 years, renewable.
Staff Food Handling Certificate
- Purpose: Confirms staff have completed mandatory food safety and hygiene training.
- Importance:
- Required for all food handlers in Malaysia.
- Without it, staff cannot legally work in food preparation or service.
- Builds consumer confidence and ensures compliance with health regulations.
- Key Considerations:
- Must attend the Kursus Latihan Pengendali Makanan approved by Ministry of Health.
- Training covers hygiene, safe food preparation, contamination prevention.
- Certificate is permanent, but staff must continue to follow hygiene standards.
- Must attend the Kursus Latihan Pengendali Makanan approved by Ministry of Health.
- Issued by: Ministry of Health Malaysia (MOH) approved training providers.
- Validity: Permanent, unless revoked for non‑compliance.
Construction Sector
CIDB – G7 License CIDB
- Purpose: Highest contractor grade, allows unlimited project value.
- Importance: Essential for bidding on large-scale projects.
- Key Considerations: Requires strong financials and track record; renewal depends on compliance.
- Issued by: CIDB (Construction Industry Development Board).
- Validity: 3 years, renewable.
CIDB Integrity & Ethics Course Certificate
- Purpose: Confirms contractor passed integrity and ethics training/exam.
- Importance: Builds credibility and compliance reputation.
- Key Considerations: Must be completed before certain tenders; permanent record.
- Issued by: CIDB.
- Validity: Permanent.
ISO 9001 Certification
- Purpose: Quality management system compliance.
- Importance: International recognition; improves competitiveness.
- Key Considerations: Requires annual surveillance audits; lapses may suspend certification.
- Issued by: Accredited certification bodies (Standards Malaysia).
- Validity: 3 years, renewable.
CIDB 3-Star Scoring
- Purpose: Contractor performance rating system.
- Importance: Higher rating improves tender opportunities.
- Key Considerations: Performance audits required; poor results may lower rating.
- Issued by: CIDB.
- Validity: Reviewed periodically (approx. 3 years).
MOF Certificate (Sijil Akuan Pendaftaran Syarikat)
- Purpose: Required for government project tenders.
- Importance: Without it, company cannot participate in government contracts.
- Key Considerations: Renewal requires tax compliance and updated records.
- Issued by: Ministry of Finance Malaysia.
- Validity: 3 years, renewable.
CIDB Staff Green Card
- Purpose: Safety and competency card for construction workers.
- Importance: Mandatory for site access; proves worker has basic safety training.
- Key Considerations: Must attend CIDB safety induction course; card is personal and non-transferable.
- Criteria:
- Malaysian or foreign construction worker
- Completion of CIDB safety induction
- Valid identification (IC/passport)
- Registration with employer/company
- Issued by: CIDB (Construction Industry Development Board).
- Validity: 2 years, renewable.
AI/Fintech/IoT/ Cybersecurity Sector
MDEC Approval Letter
- Purpose: Approval for use of names like “Cyber” and ICT branding.
- Importance: Ensures branding complies with national ICT policy.
- Key Considerations: Must apply before company registration; misuse may lead to rejection.
- Issued by: Malaysia Digital Economy Corporation (MDEC).
- Validity: Permanent unless revoked.
Malaysia Digital (MD) Status
- Purpose: Recognition as a digital company.
- Importance: Enables access to incentives, talent facilitation, and market support.
- Key Considerations:
- Must have a digital/ICT‑related business model (technology, innovation‑driven).
- Application requires company registration documents, business profile, and financial records.
- Review process may request additional information or interviews.
- Advantages:
- Access to government incentives and grants.
- Easier hiring of foreign digital talent.
- Enhanced visibility in digital economy.
- Priority support from MDEC.
MSC Malaysia Status (Legacy)
- Purpose: Previous framework for ICT companies, now transitioned to MD Status.
- Importance: Provided tax incentives and ICT branding privileges.
Digital Market Operation Approvals
Applicable Areas: E-commerce, Fintech, Cloud services, Data centers, Digital content creation.
Key Considerations
- Must comply with MDEC guidelines for digital trade.
- May require additional sectoral approvals (e.g., Bank Negara for fintech).
- Application requires company registration documents, business profile, and financial records.
Manufacturing & High Technology
MIDA Approval Letter (Exemption)
- Purpose: Grants exemption from manufacturing license requirement.
- Importance: Reduces regulatory burden for certain industries.
- Key Considerations: Must meet exemption criteria; subject to review.
- Issued by: Malaysian Investment Development Authority (MIDA).
- Exemption Criteria:
- Paid‑up capital below RM2.5 million
- Fewer than 75 full‑time employees
- Annual turnover below RM50 million
- Certain small‑scale or non‑sensitive industries
- Validity: Permanent unless conditions change.
MIDA Certification (Manufacturing License)
- Purpose: Confirms compliance with manufacturing license requirements.
- Importance: Mandatory for regulated manufacturing sectors.
- Key Considerations: Requires detailed production plans; non-compliance may lead to suspension.
- Issued by: MIDA.
- Non‑Exemption Criteria
- Paid‑up capital RM2.5 million or above
- 75 or more full‑time employees
- Annual turnover RM50 million or above
- Industries classified as regulated or sensitive
- Validity: Permanent unless revoked.
Foreign Investor Operation Licensing
WRT License
- Wholesale, Retail, Trade (WRT) License
- Purpose: Required for foreign-owned businesses (>50% foreign shareholding) in distributive trade.
- Importance: Enables legal operation and access to Employment Passes.
- Key Considerations: Application takes 2–3 months; must renew before expiry.
- Issued by: Ministry of Domestic Trade (KPDN).
- Applicable Sectors:
- Retail and wholesale
- Import and export
- Food and beverage
- Franchise
- E-commerce
- Validity: 1–3 years, renewable.
Unregulated Services Sector (USS) License
- Purpose: Required for foreign-owned service businesses (>50% foreign shareholding)
- Importance: Allows legal operation in service industries.
- Key Considerations: No fixed capital requirement; application review focuses on business nature and ownership.
- Applicable Sectors:
- Professional services
- IT and technology
- Education and training
- Engineering and consultancy
- Other service-based businesses
- Issued by: Ministry of Investment, Trade and Industry (MITI).
- Validity: Ongoing, subject to compliance.
Company Audit & Taxation Compliance
SST Certification
- Purpose: Sales & Service Tax registration.
- Importance: Mandatory for taxable businesses; non-compliance leads to penalties.
- Key Considerations: Must file returns on time; late filing incurs fines.
- Criteria:
- Annual taxable turnover exceeds RM500,000.
- Business involves taxable goods (e.g., electronics, furniture).
- Business provides taxable services (e.g., F&B, professional services, logistics).
- Importers of taxable goods must register regardless of turnover.
- When to Register:
- Within 30 days after exceeding the RM500,000 threshold.
- Before commencing taxable business activities.
- Immediately for importers of taxable goods.
- Issued by: Royal Malaysian Customs Department.
- Validity: Permanent, subject to compliance.
Management Accounts
- Purpose: Internal compliance reporting.
- Importance: Provides financial transparency for management.
- Key Considerations: Should be prepared monthly/quarterly/yearly; errors affect decision-making.
- Criteria:
- Prepared by in‑house finance team or outsourced firm.
- Must cover income, expenses, assets, liabilities.
- Should align with Malaysia accounting standards.
- Issued by: Prepared by company/outsourced to third party accounting firm.
- Validity: Annual.
Audited Report
- Purpose: Statutory audit for financial compliance.
- Importance: Required for SSM submission; builds investor confidence.
- Key Considerations: Must be audited by licensed auditors; late submission incurs penalties.
- Criteria:
- Applicable to all private limited companies in Malaysia unless they meet audit exemption criteria.
- Must follow Companies Act 2016 requirements.
- Prepared after financial year end.
- Issued by: External auditors.
- Validity: Annual.
Tax Report & Filing
- Purpose: Corporate tax compliance.
- Importance: Mandatory for all companies; ensures proper tax contribution.
- Key Considerations: Must submit before deadline; errors may trigger audits.
- Criteria:
- All companies must file Form C annually.
- Must comply with Income Tax Act 1967.
- Estimated tax (CP204) must be filed within 3 months of financial year start.
- Issued by: Inland Revenue Board of Malaysia (LHDN).
- Validity: Annual.
Incorporation & Annual Compliance
Incorporation Form & Certificate
- Section 14 – Incorporation Application
- Form Content: Company name, proposed business nature, registered address, directors and shareholders’ basic details.
- Purpose: To submit the incorporation application and initiate the registration process.
- Importance: First step for legal establishment; without this form, registration cannot proceed.
- Key Considerations: Ensure company name complies with SSM rules; directors and shareholders’ details must be accurate.
- Section 15 – Certificate of Incorporation
- Form Content: Official certificate issued by SSM showing company name, registration number, and incorporation date.
- Purpose: Confirms legal incorporation and corporate personality.
- Importance: Legal basis for business operations, opening bank accounts, and signing contracts.
- Key Considerations: Once issued, the company is bound by the Companies Act and must comply annually.
- Section 17 – Company Constitution
- Form Content: Internal governance document defining shareholder rights, director duties, and meeting procedures.
- Purpose: Establishes internal management and decision-making framework.
- Importance: Essential for governance and shareholder protection.
- Key Considerations: Custom constitution must be filed if not adopting the standard; amendments require special resolution.
- Section 58 – Notification of Change (Directors, etc.)
- Form Content: Details of changes in directors, company secretary, or shareholders.
- Purpose: To notify SSM of management or ownership changes.
- Importance: Ensures company records remain current and avoids liability.
- Key Consideration: Must be filed within 30 days of change; late submission may incur penalties.
Annual Return – Yearly Company Update
- Form Content: Updated company particulars including registered address, shareholders, directors, secretary, shareholding structure, and financial summary.
- Purpose: To file annual updates ensuring company records with SSM remain current.
- Importance: Statutory requirement; failure may result in fines or striking off.
- Key Considerations: Must be filed within 30 days after anniversary of incorporation; accuracy is critical.
- Issued by: Companies Commission of Malaysia (SSM).
- Validity Annual.
Beneficial Owner Declaration
- Form Content: Names, ID/passport numbers, shareholding percentage, and control details of ultimate beneficial owners (UBO).
- Purpose: To disclose individuals who ultimately own or control the company, enhancing transparency.
- Importance: Ensures compliance with anti-money laundering and counter-terrorism financing laws.
- Key Considerations: Must be updated within 30 days of change; false or omitted declarations may incur criminal liability.
- Issued by: Companies Commission of Malaysia (SSM).
- Validity: Ongoing, must be kept current.
Audited Report Submission
- Purpose: Ensures company records are updated and compliant with Companies Act 2016.
- Importance: Mandatory for all registered companies; non-compliance may lead to fines or deregistration.
- Key Considerations: Must be filed within statutory deadlines; requires accurate shareholder and director information.
- Issued by: Companies Commission of Malaysia (SSM).
- Validity: Annual/ongoing
Business & Signboard License
Majlis License (MBPJ/MPS/MBSJ)
- Purpose: Local business operation approval.
- Importance: Without it, business cannot legally operate.
- Key Considerations: Must renew annually; requires premise inspection.
- Criteria:
- Valid premise license from local council.
- Premise must comply with zoning and safety rules.
- Business signage must follow DBP language approval.
- Application must include tenancy agreement or proof of ownership.
- Issued by:
- Each license is issued by the respective local council
- MBPJ – Petaling Jaya City Council
- MPS – Selayang Municipal Council
- MBSJ – Subang Jaya City Council
- Validity: 1 year, renewable.
- Each license is issued by the respective local council
Dewan Bahasa Approval
- Purpose: Ensures Malay language compliance on signage.
- Importance: Mandatory for signboard approval.
- Key Considerations: Must submit wording for approval; incorrect language may delay license.
- Criteria:
- Malay wording must be clear and correct.
- Malay text must be larger than other languages.
- Company name and description must follow DBP rules.
- Issued by: Dewan Bahasa dan Pustaka.
- Validity: Permanent unless signage changes.
Signboard License
- Purpose: Legal approval for business signage.
- Importance: Required for displaying company name and branding.
- Key Considerations: Must comply with design and language rules; annual renewal required.
- Criteria:
- Premise license must be valid.
- Signboard design must match submitted sample.
- Malay wording must be approved by DBP.
- Application must be filed with local council.
- Issued by: Local councils (MBPJ, DBKL, etc.).
- Validity: 1 year, renewable.
Working Permit
Employment Pass (EP)
- Purpose: Work permit for foreign employees, categorized by role/salary.
- Importance: Mandatory for legal employment of foreigners.
- Categories:
- EP Category I — Salary ≥ RM10,000/month, contract up to 5 years
- EP Category II — Salary RM5,000–RM9,999/month, contract up to 2 years
- EP Category III — Salary RM3,000–RM4,999/month, contract up to 1 year
- Key Considerations: Must align with qualifications and salary thresholds; renewal requires employer sponsorship.
- Position must match qualifications and experience
- Foreign‑owned companies require WRT/USS license
- Renewal requires active business operations and tax compliance
- Issued by: Immigration Department of Malaysia.
- Validity: 1–5 years depending on category; renewable.
Professional Visit Pass (PVP)
- Purpose: Allows foreign experts to work temporarily without being employed locally.
- Importance: Suitable for installation, commissioning, training, and technical support.
- Key Considerations:
- Maximum validity 12 months
- Applicant remains employed by overseas company
- Not eligible for dependents
- Requires project justification
Validity: Up to 12 months, non‑renewable
Temporary Employment Pass
- Purpose: Allows hiring of foreign workers for approved sectors.
- Importance: Mandatory for non‑professional foreign labor.
- Key Considerations:
- Only approved nationalities
- Requires quota approval
- Annual medical screening (FOMEMA)
- Not applicable for managerial/professional roles
Validity: 1 year, renewable up to 10 years
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Contact Us
We would love to speak with you.
Feel free to reach out using the below details.
Services
Quick Links
Get in Touch
- Contact: +6012 397 3885
- General Inquiry: info@abtcorporate.com.my
Address:
Penthouse A-18-11, Tropicana Avenue, Persiaran Tropicana, Tropicana Golf & Country Resort, 47410, Petaling Jaya, Selangor
Services
Quick Links
Get in Touch
- Office: +603 7611 3885
- Direct: +6012 397 3885
- General Inquiry: info@abtcorporate.com.my
Address:
Penthouse A-18-11, Tropicana Avenue, Persiaran Tropicana, Tropicana Golf & Country Resort, 47410, Petaling Jaya, Selangor
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