Moving office feels like a property decision. For a Malaysian Sdn Bhd it is also a compliance event, and it often happens in parallel at five or six agencies that do not talk to each other. SSM wants to know if the registered office moved. LHDN wants your new correspondence address. The local council licence belongs to the old shop lot and does not follow you. RMCD, CIDB, KPDN, ESD, EPF, SOCSO and your bank each keep their own copy of the old address. This guide explains which address is which, the deadlines and penalties the law actually attaches to each one, and the order to do things in so that a move does not quietly suspend a licence or bounce a tax notice.
Quick answer (as at October 2026): A Malaysian company has a registered office (its statutory address, often the company secretary's office) and a business address (where it actually operates). Only a change of registered office triggers the Companies Act 2016 section 46(3) notice to SSM, due within 14 days; breaching section 46 carries a fine of up to RM50,000. If the place where your statutory records are kept changes, section 47(3) also requires notice within 14 days. Separately, section 89 of the Income Tax Act 1967 gives you 3 months to tell LHDN about a change of address. Council premise licences are tied to the premises, so a move normally means a fresh application.
Two addresses, two legal jobs
Most foreign founders first meet the distinction when the company secretary asks, "Is the registered address changing, or just the business address?" The two are separate in law and usually in practice too.
| Registered office | Business address | |
|---|---|---|
| What it is | The address "to which all communications and notices may be addressed" (CA 2016 s.46(1)) | Where the company actually trades: office, shop, warehouse, factory |
| Where it usually is | The company secretary's office, for most foreign-owned companies | Your own premises |
| Legal duties | Must be in Malaysia and open to the public during ordinary business hours (s.46(2)); statutory records kept there unless SSM is notified otherwise (s.47) | Company name and registration number must be displayed there (s.30(1)(b)) |
| Change notice to SSM | 14 days (s.46(3)) | No separate statutory clock for a Sdn Bhd. Update it in SSM records at the same time so the company profile matches |
| Who else follows it | Courts, SSM, anyone serving legal documents | Council licence, LHDN, RMCD (SST), CIDB, KPDN, ESD, EPF, SOCSO, banks, customers |
The practical point: when you move into a new office, the registered office usually does not change, because it sits with the secretary. What changes is the business address, and that is the one that licences and permits track. On the other hand, if you change company secretary, the registered office often moves even though you never moved desks, because the old secretary's address goes with them. Both situations need a change of registered office address with SSM only in the second case. Getting this wrong in either direction is the most common error we see.
What the Companies Act 2016 actually requires
We read the relevant sections directly from SSM's consolidated text of Act 777. Three provisions do the work:
| Section | Duty | Deadline | Penalty (company and every officer) |
|---|---|---|---|
| s.46(1)–(2) | Keep a registered office in Malaysia at all times, open and accessible to the public during ordinary business hours | Continuous | Fine up to RM50,000 (s.46(4)) |
| s.46(3) | Notify the Registrar of any change in the address of the registered office | 14 days from the change | |
| s.47(2)–(3) | Notify SSM where statutory records (registers, accounting records, board minutes) are kept somewhere other than the registered office, and of any change to that place | 14 days from the change | Fine up to RM10,000, plus up to RM500 per day for a continuing offence (s.47(4)) |
| s.30(1) | Display the registered name and registration number at the registered office, every place of business and every place where books are kept | From the first day at the new premises | Offence under s.30(5) |
Note what section 47 adds. Many companies move their accounting records with the finance team, often to the new office or an outsourced accountant, without realising that the place where records are kept is itself notifiable. Members' minutes and resolutions (s.47(1)(e)) cannot be moved away from the registered office at all.
The filing itself is simple. SSM's prescribed notification for section 46(3) states only the new address and the effective date of the change. It is lodged by the company secretary after a directors' resolution approving the move. That is why a straightforward request to change company address in Malaysia on SSM's register is usually finished within a few working days of the board signing. The deadline runs from the date of the change itself, not from the date someone remembers to tell the secretary. Our guide to SSM's 14-day and 30-day filing clocks sets out how this fits with the other post-incorporation changes.
LHDN: three months, and the form most people miss
Section 89 of the Income Tax Act 1967 requires every person chargeable to tax who changes address in Malaysia to notify the Director General in writing within three months. LHDN's own return-form notes put the penalty for failing to do so without reasonable excuse at a fine of RM200 to RM20,000, imprisonment of up to six months, or both.
For companies, LHDN's Update Company Information page (last updated 15 June 2026) says three things:
- Inform LHDN "immediately" when the correspondence address or business registered address, contact number, company name or tax agent changes.
- To change the correspondence address, use Form CP600B (Change of Address Application Form) or an official company letter.
- Send the notification to the LHDN branch that handles your tax file.
Why it matters more than it looks: LHDN still sends assessments, audit letters and CP204 reminders to the address on file. A notice that goes to the old office is still a notice served. The appeal and response windows run whether or not anyone read it. If the move coincides with a change of tax agent, update both together.
The council licence does not move with you
This is where office moves actually hurt. A local authority business or premise licence (DBKL, MBPJ, MBSA, MBSJ, MPKJ and so on) licenses a particular premises for a particular activity. It is not a licence for the company to trade anywhere. When you relocate:
- Moving within the same council area normally still means a new application for the new premises, with that unit's documents: tenancy agreement, floor plan, Bomba where required, and photos of the new signage.
- Moving to a different council area means a completely new application to a different authority, under that authority's own by-laws and fees.
- The signboard (advertisement) licence is separate and also tied to the site. In KL, signboards need language approval before the council will license them.
- Cancel or surrender the old licence so you are not billed for, or held liable at, premises you have left.
For council-by-council requirements, see our guide to business premise licences in Malaysia. For Kuala Lumpur specifically, see the DBKL business licence guide.
The full checklist: who else holds your old address
| Agency / party | What to update | How | Deadline / note |
|---|---|---|---|
| SSM | Registered office (if moved); place where records are kept; business address on profile | Company secretary lodges after directors' resolution | 14 days (s.46(3), s.47(3)) |
| LHDN | Correspondence / business address | Form CP600B or official letter to the branch handling your file; MyTax profile | 3 months (ITA s.89) |
| Local council | Premise/business licence and signboard licence | New application for the new premises; surrender the old one | Before trading at the new premises |
| RMCD (SST) | Address of place of business on your sales or service tax registration | Notify RMCD in writing; amend particulars on MySST | RMCD's Service Tax registration guide lists a change of business address as a notifiable amendment |
| MyInvois / ERP | Supplier address on e-invoices | Update master data in your e-invoicing system | From the first invoice issued after the move |
| CIDB (contractors) | Company particulars in CIMS | Update after SSM records change | Changes in particulars must be notified within 30 days |
| KPDN (WRT, direct selling, etc.) | Licence particulars | Amendment through BLESS / the licensing division | Some licences require prior approval for changes; check yours |
| ESD / Immigration | Company profile for Employment Pass and other expatriate files | ESD portal company profile | Before the next EP application or renewal |
| EPF / SOCSO / HRD Corp | Employer address | Employer portals (i-Akaun Majikan, ASSIST, eTRIS) | Promptly, so contribution notices reach you |
| Banks | Company address on the account mandate | Board resolution plus bank's change form | Required for KYC refresh; mismatches delay transactions |
| Customers / contracts | Notice clauses in contracts, letterhead, website, invoices | Written notice as each contract's notice clause requires | s.30(2) applies to letters, websites and invoices |
Two items on that list are easy to underestimate. Contracts: most commercial agreements specify the address where formal notices must be delivered. If you move without serving a change-of-address notice, the counterparty can usually keep serving notices at the old address, and they will be valid. The tenancy itself: the new tenancy agreement must be stamped with LHDN, within 30 days of signing under the usual rule. An unstamped tenancy is not admissible in evidence until stamped, and late-stamping penalties apply.
Order of operations for a clean move
- Before signing the new tenancy: confirm the zoning and the council's permitted use for your activity, and whether a premise licence or Bomba certificate will be needed.
- Decide which addresses change: registered office (yes or no), records location (yes or no), business address (yes). Tell your company secretary.
- Board resolution fixing the effective date. This date starts the 14-day SSM clock and the 3-month LHDN clock.
- Lodge with SSM within 14 days, then download the updated company profile. Most other agencies will ask for it.
- Submit the council licence application for the new premises, with new signage that carries the company name and registration number.
- Update LHDN, RMCD, CIDB/KPDN, ESD, EPF/SOCSO and the bank using the SSM profile as supporting evidence.
- Serve change-of-address notices on key customers, suppliers and landlords under each contract's notice clause, and update the letterhead, website and invoice templates.
- Close out the old premises: surrender the old licence and keep a mail redirect for at least a few months.
Common mistakes, and what they cost
- Filing a registered-office change when only the business address moved. Now SSM shows the new unit as the place for service of legal documents, but nobody there is set up to receive and log them. Worse, it is no longer where the registers are kept.
- Changing secretary and forgetting the address. The outgoing secretary's address stays on the register as your registered office, and documents keep going there. Treat every change of secretary as a possible section 46(3) event too.
- Assuming the licence moves. Trading at a new address under a licence for the old one is trading without a licence at the new one.
- Missing LHDN. Three months feels long, but tax notices go to the old address from day one.
- Mismatched addresses across agencies. ESD, banks and CIDB compare your SSM profile with what they hold. A mismatch is a common reason applications get queried and slowed down.
How ONEKEY BIZ handles a move
We start with a scope check: which of the three addresses actually change. Then we draft the directors' resolution with the right effective date, lodge the SSM notice within the 14-day window and give you the updated profile. We also hand over a checklist of every agency, licence and portal that still holds the old address. Where a new council licence is needed, we prepare the application for the new premises in parallel so there is no gap in trading. To start, message us on WhatsApp at +60 12-321 1349 or contact us.
Frequently asked questions
What is the difference between registered address and business address in Malaysia?
The registered office is the company's statutory address under section 46 of the Companies Act 2016: legal notices can be served there, it must be in Malaysia and open to the public during ordinary business hours, and the statutory records are kept there unless SSM has been told otherwise. For most foreign-owned companies it is the company secretary's office. The business address is where the company actually trades. It is the address council licences, LHDN, SST, CIDB, ESD and banks follow. Only a change of registered office triggers the 14-day section 46(3) notice to SSM.
How long do I have to notify SSM of a change of company address?
Fourteen days from the date of the change, under section 46(3) of the Companies Act 2016, for the registered office. If the place where your registers or accounting records are kept changes, section 47(3) also requires notice within 14 days. The company secretary lodges the notification after a directors' resolution. A breach of section 46 carries a fine of up to RM50,000 for the company and every officer in default. A breach of section 47 carries up to RM10,000, plus RM500 a day if it continues.
How do I change the company address with LHDN?
Use Form CP600B (Change of Address Application Form) or an official company letter. Send it to the LHDN branch that handles your tax file. Section 89 of the Income Tax Act 1967 requires notice in writing within three months of the change. LHDN's return-form notes put the penalty for failing to notify without reasonable excuse at RM200 to RM20,000, up to six months' imprisonment, or both.
Does my business licence move with the company when we relocate?
No. A local council business or premise licence covers a particular premises for a particular activity. Moving, even within the same council area, normally means a new application for the new premises, and the signboard licence is separate. If your activity cannot legally run without a licence, do not give up the old premises until the new application is approved or at least submitted.
Can a virtual office be used as the registered address in Malaysia?
Yes, as long as it is in Malaysia, open and accessible to the public during ordinary business hours as section 46(2) requires, and the statutory records can be kept or accessed there. It usually cannot serve as the business address where a council premise licence or an inspection by an agency is required, because those regimes license a real operating premises.
Related services
We handle the process described in this article end-to-end.
- Change of Registered Office AddressNotify SSM of a new registered office address (Section 46).
- Sdn. Bhd. Company Incorporation in MalaysiaRegister a private limited company (Sdn. Bhd.) with SSM end-to-end.
- Annual Return Filing (Section 68) for Sdn. Bhd.Lodge your company’s yearly annual return with SSM on time.
Sources & references
This article is general information only, not legal, tax or immigration advice. Policies, thresholds and official fees are set by the relevant Malaysian authorities and may change. Talk to our consultants about your specific situation.