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Our Services
AUDIT
CORPORATE SERVICES
Corporate Finance
INCOME TAX
SERVICES FOR NON-RESIDENTS
ACCOUNTING SERVICES
PAYROLL
Value Added Tax (VAT)
SERVICE TAX
TAX DEDUCTED AT SOURCE (TDS)
FRINGE BENEFIT TAX (FBT)
CORPORATE GOVERNANCE SERVICES
LIMITED LIABILITY PARTNERSHIPS
ACT 2012
1. Short title and commencement
2. Interpretation
3. Separate legal personality and capacity
4. Non-applicability of partnership law
5. Appointment of the registrar of limited liability partnerships etc.
6. Formation of limited liability partnerships
7. Carrying on business with less than minimum partners
8. Partnership for professional practice
9. Limited liability partnership agreement
10. Application for registration
11. Registration of limited liability partnerships
12. Power to refuse registration
13. Name of limited liability partnership
14. Reservation of names
15. Change of name of limited liability partnership
16. Power of registrar to require change of names
17. Registration of changes in particulars
18. Registered office
19. Registers and documents to be kept at registered office
20. Publication of names
21. Limited liability of partners
22. Liability of partners when limited liability partnership is insolvent
23. Power of partner to bind the limited liability partnership
24. Cessation of partnership interest
25. Bankruptcy of partner
26. Assignment of interests
27. Compliance officer
28. Disqualification to act as a compliance officer
29. Conversion from conventional partnership to limited liability partnership
30. Conversion from private company to limited liability partnership
31. Statements to be lodged
32. Registration of conversion
33. Effect of registration
34. Pending proceedings
35. Continuance of conviction, ruling, order or judgment
36. Existing agreements
37. Existing contracts, etc.
38. Continuance of employment
39. Existing appointment, authority or power
40. Non-application of sections 33 to 39
41. Liabilities and obligations of partners before conversion
42. Notice of conversion in invoices and correspondence
43. Existing statutory books, registers, records, etc.
44. Foreign limited liability partnerships
45. Registration of foreign limited liability partnerships
46. Requirements of foreign limited liability partnerships
47. Cessation of business in Malaysia
48. Liquidation or dissolution of foreign limited liability partnerships in place of incorporation, establishment or origin
49. Receivership and winding-up by the court
50. Voluntary winding-up
51. Power of registrar to strike-off limited liability partnerships from the register
52. Revocation of dissolution
53. Power of registrar to represent dissolved limited liability partnerships in certain circumstances
54. Outstanding assets of dissolved limited liability partnerships to vest in registrar
55. Provision of information
56. Power to conduct inspection
57. Power of investigation
58. Search and seizure with warrant
59. Search and seizure without warrant
60. Access to computerized data
61. Warrant admissible notwithstanding defects
62. List of things seized
63. Release of things seized
64. Power to require attendance of person acquainted with case
65. Examination of person acquainted with case
66. Admissibility of statements in evidence
67. No cost or damages arising from seizure to be recoverable
68. Annual declaration
69. Accounting and other records to be kept
70. Registers
71. Rectification of registers
72. Relodging of lost registered documents
73. Service for electronic lodgement of documents
74. Issuing documents electronically
75. Information certified by registrar admissible in evidence
76. Service of documents on limited liability partnerships
77. Power to issue guidelines, practice notes, etc.
78. Power to take action
79. Fees
80. Offence of false and misleading statements
81. Offence for improper use of the words "Perkongsian liabiliti terhad"
82. Destruction, concealment, mutilation and alteration of records
83. Obstruction
84. Tipping-off
85. Offences by body corporate
86. General penalty
87. Compounding of offences
88. Institution of prosecution
89. Protection against suit and legal proceedings
90. Protection to certain partners, officers or employees who make disclosures
91. Power to make regulations
92. Power to amend schedules
FIRST SCHEDULE
SECOND SCHEDULE
THIRD SCHEDULE
