On 3 February 2026, Suruhanjaya Syarikat Malaysia (SSM) issued a notice on the waiver of late submission penalties for certain statutory documents submitted via the MBRS System 2.0.
Pursuant to Practice Directive 2017, the waiver applies to the following documents:
- Annual Returns
- Financial Statements and Reports
Waiver Period
The waiver is applicable for submissions made from 31 January 2026 until 31 March 2026.
Scope of Waiver
The waiver covers late submissions with delays of:
- More than seven (7) days; and
- Up to three (3) months from the original due date of submission.
This special waiver is granted in view of the peak period implementation of MBRS 2.0 and applies only to affected companies within the specified timeframe.
Companies are encouraged to take this opportunity to regularise any outstanding submissions within the waiver period.
** Last updated on 13.2.2026
https://www.maicsa.org.my/media/10974/technical_announcement_260204_1.pdf
(201706002678 & AF 002133)