“My company was incorporated six months ago but has had no transactions. Do I still need to keep accounting records?”
Yes.
Under the Companies Act 2016, a company has statutory obligations to maintain accounting records for as long as it remains incorporated and in existence.
No Revenue Does Not Mean No Obligations
A company with no business activity or revenue may generally be considered a dormant company.
Dormant status may allow certain requirements to be simplified, subject to the applicable rules and conditions. However, it does not automatically eliminate the company’s statutory and tax obligations.
The company may still need to consider matters such as:
- Maintaining appropriate accounting records;
- Preparing the relevant financial statements or reporting documents;
- Filing the necessary documents with the Companies Commission of Malaysia (SSM); and
- Meeting the applicable requirements of the Inland Revenue Board of Malaysia (LHDN).
The precise requirements may depend on the company’s circumstances and the exemptions available under the applicable legislation.
No business activity does not mean that the company is treated as if it does not exist.
In simple terms:
Incorporation may be completed in one day, but maintaining a company is an ongoing responsibility.
Business owners should review their dormant company’s obligations regularly and obtain professional advice where necessary to ensure that the required filings and records remain up to date.
CCS | Beyond Numbers
马来西亚会计冷知识：公司注册后没营业，也要履行法定义务
“我的公司注册半年了，一笔生意都没有做，还需要做账吗？”
答案是：
需要。
根据《2016 年公司法令（Companies Act 2016）》，只要公司仍然注册存在，就有维持会计记录的法定义务。
没有收入，不代表没有义务
如果公司没有营业活动，也没有收入，一般可能被视为 Dormant Company（休眠公司）。
休眠公司的某些要求可能根据适用的法律规定及相关条件获得简化，但这并不代表公司可以完全没有义务。
公司仍然需要考虑以下事项：
- 保存适当的会计记录；
- 准备相关的财务报表或申报文件；
- 向马来西亚公司委员会（SSM）提交所需文件；以及
- 履行马来西亚内陆税收局（LHDN）所规定的相关要求。
实际需要履行的程序，会根据公司的具体情况以及适用法律下的豁免规定而有所不同。
没有营业，不代表公司可以被当作不存在。
简单来说：
公司可以很快注册成立，但维持公司的责任是长期的。
企业老板应定期检查休眠公司的法定及税务义务，并在有需要时寻求专业意见，确保相关记录及申报仍然完整、准确和及时。
CCS | Beyond Numbers
