Section 165. Annual return by company having a share capital. (COMPANIES ACT 1965 (REVISED - 1973) - ACT 125)
(1) Every company having a share capital shall make a return containing the particulars referred to in Part l of the Eighth Schedule and accompanied by such copies of documents as are required to be included in the return in accordance with Part ll of that Schedule and such of the certificates and other particulars prescribed in that Part as are applicable to the company.
(2) The return shall be in accordance with the form set out in Part II of the Eighth Schedule or as near thereto as circumstances admit and shall be made up to the date of the annual general meeting of the company in the year or a date not later than the fourteenth day after the date of the annual general meeting.
(3) In the case of a company keeping a branch register the particulars of the entries in that register shall, so far as they relate to matters which are required to be stated in the return, be included in the return made next after copies of those entries are received at the registered office of the company.
(4) The annual return signed by a director or by the manager or secretary of the company shall be lodged with the Registrar within one month or in the case of a company keeping pursuant to its articles a branch register in any place outside Malaysia within two months after the annual general meeting.
Annual return by company not having a share capital
(5) A company not having a share capital shall, within one month after each annual general meeting of the company, lodge with the Registrar a return in the prescribed form containing the particulars referred to in subsection (6) and made up to the date of the annual general meeting or a date not later than the fourteenth day after the date of the annual general meeting.
(6) The return of a company not having a share capital shall contain-—
(a) the address of the registered office of the company;
(b) in a case in which the register of members is, under this Act, kept elsewhere than at that office, the address of the place where it is kept;
(c) particulars of the total amount of the indebtedness of the company in respect of all charges, whether required be registered with the Registrar or not;
(d) all such particulars with respect to the persons who, on the day to which the return is made up, are the directors, managers or secretaries of the company as are required to be contained in the register of directors, managers and secretaries;
(e) the name and address of the auditor of the company; and
(f) such other matters relating to the accounts of the company and to the unclaimed moneys held by the company as are prescribed.
(7) If a company fails to comply with this section, the company and every officer of the company who is in default shall be guilty of an offence against this Act.
Penalty: Two thousand ringgit. Default penalty.