THE LEGITIMACY OF e-INFO OF THE CCM

Kindly be informed that the Companies Commission of Malaysia (SSM) will fully implement their e-info services beginning 1 March 2009. Therefore, members are encouraged to use the e-info services to do name / company search to save times and cost.

In addition, SSM had also notified that the information printed via the e-info services is official and legitimate because the information is extracted from SSM data information software, which similar to the information obtained over the counter at the SSM before.

The printed copy will be in black and white and carry the e-info logo as well as the date the information printed. Meanwhile the copy obtained over the counter carries SSM's logo.

CHANGE OF FINANCIAL YEAR

The Companies Commission of Malaysia (SSM) had on 31 December 2008 issued Practice Note. 2/2008 on the Change of Financial Year. The Practice Note provides serves to inform stakeholders on the calculated actions that can be taken following the change in the financial year end of a company.

Furthermore, this Practice Note also serves to reiterate SSM's stand that although a company has the right to decide it's financial year, a company intending to change it�s financial year must however, strictly adhere to the provisions of Sections 143 and 169 of the Companies Act 1965.

CONFIRMATION ON THE LATEST SHAREHOLDING STRUCTURE

The Companies Commission of Malaysia (SSM) had on 10 July 2009 issued Practice Note. 3/2009 informs that a Letter of Confirmation on the latest shareholding structure / composition of a company issued by a company secretary can be sufficient evidence as to the latest shareholding structure / composition of a company.

As such, Ministries, Government agencies or ant third party requiring evidence and / or confirmation of the latest shareholding structure / composition of a company may rely on the Letter of Confirmation of the latest shareholding structure of the company issued by the company secretary.

LODGEMENT OF ANNUAL RETURNS & AUDITED FINANCIAL STATEMENTS

The Companies Commission of Malaysia (SSM) has on 13 June 2008 issued a Practice Note No. 1/2008 on SSM's stance for annual returns to be lodged together with audited financial statements.

Henceforth, annual returns with respect to AGMs held in the calendar year 2008 and thereafter would only be accepted for lodgement by the Registrar if they are accompanied with a copy the relevant audited financial statements or, where applicable, a duly signed certificate relating to exempt private company.

EMPLOYER'S DUTY TO FILE BORANG E

Notis Tindakan Pendakwaan Bagi Majikan Yang Gagal Mengemukakan Borang E
- Perkara 2(iii) Issues to be discussed in the filling programme working group dialogue (DESIRE 05/2008)

Harap maklum Borang E dikeluarkan kepada majikan yang aktif mengikut rekod yang ada dalam sistem komputer LHDNM. Bagi majikan yang gagal mengambilkan borang tersebut, notis tindakan pendakwaaan telah dikeluarkan mengikut status yang terdapat dalam pangkalan data LHDNM.

Majikan yang menerima borang sepatutnya telah mengisi dan mengembalikan borang tersebut dalam tempoh yang ditetapkan walaupun tidak lagi aktif / tiada perkerja. Sebagai konsensi, tindakan pendakwaaan bagi kes yang belum diselesaikan akan ditarik balik bagi majikan yang tiada pekerja / tidak aktif (dorman) atau dalam proses pembubaran. Majikan hendaklah membuat pengesahan memlalui surat yang ditandatangani oleh pengarah / pemilik perniagaan telah tamat / dibubarkan dan sebagainya.

Sebagai peringatan majikan yang mempunyai pekerja atau yang menerima Borang E bagi sesuatu tahun saraan hendaklah mengemukakannya kepada LHDNM dalam tempoh yang ditetapkan. Majikan juga hendaklah memaklumkan kepada LHDNM jika perniagaaan tidak lagi aktif atau syarikat telah dibubarkan supaya maklumat tersebut dapat dikemaskini.