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Mandatory Beneficial Ownership framework under Companies (Amendment) Act 2024: 20% ownership thresholds, register maintenance, and SSM E-BOS submissions.

The New Beneficial Ownership Legal Mandate

Under the Companies (Amendment) Act 2024 which came into full enforcement, all Malaysian incorporated companies must identify, verify, and maintain an up-to-date Register of Beneficial Owners (RBO) and lodge beneficial owner data via SSM's electronic Beneficial Ownership System (e-BOS).

Who is a Beneficial Owner (BO)?

A natural person who ultimately owns or controls a company, meeting any of the following criteria:

  • Holds directly or indirectly not less than 20% of the company's shares.
  • Controls directly or indirectly not less than 20% of voting rights.
  • Has the right to exercise significant influence or control over the board of directors or management policies.

Director & Secretarial Duties

Company officers must issue Section 56 notices to shareholders, record verified BO particulars within 14 days, and submit updates to SSM within 14 days of any change. Non-compliance is an offence carrying fines up to RM50,000 or imprisonment.