In what language must accounting records be kept in Malaysia?
Books and records should be in Malay or English. If original documents are in another language, such as Chinese, keep them, and expect to provide a written translation at the company's cost if LHDN asks. Financial statements lodged with SSM need a certified translation if not in Malay or English.
Tax records. LHDN's Public Ruling 4/2000 says records and books of accounts should be written in the national language (Malay) or English. If they are in another language, the company must provide a written translation, at its own expense, when the Director General of Inland Revenue asks for one.
Company filings. Section 259(1)(c) of the Companies Act 2016 says financial statements lodged with SSM that are in a language other than Malay or English must have a translation annexed, certified as correct in the manner the Registrar decides. Amounts are quoted in Malaysian currency.
In practice:
- Ledgers, financial statements and internal reports should be in English or Malay
- Supplier invoices and contracts in Chinese, Japanese or other languages can be kept as they are, since you cannot change what a supplier issued
- Keep a short English or Malay summary or translation for important foreign-language documents, particularly contracts and overseas invoices
- Foreign-owned companies that report to a parent abroad can still prepare Malaysian statutory books in English and handle group reporting separately
A clear translation prepared in advance avoids delay if LHDN or another regulator requests documents. Ask your accountant whether a certified translation is needed for formal matters.
Legal basis
- Income Tax Act 1967, s.82
- Companies Act 2016, s.245
Sources
Applies to 2026 · Last reviewed 29 October 2026
General information for business owners, not legal, tax or professional advice. Rules change, so check the sources or ask a licensed professional before you act.
Related questions
- Where must a company keep its accounting records, and can they be kept abroad?Records must be kept at the registered office or another place the directors choose, and the directors must be able to inspect them at all times. Records of overseas operations may be kept abroad, but must be sent to Malaysia and be available to directors.
- What is the difference between bookkeeping and accounting in Malaysia?Bookkeeping is the day-to-day recording of transactions: sales, purchases, payments and receipts. Accounting uses those records to prepare financial statements, interpret results and support decisions and tax filing. Good bookkeeping comes first, because accounts can only be as reliable as the entries beneath them.
- Is a Sdn Bhd legally required to keep accounting records?Yes. Section 245 of the Companies Act 2016 requires every company, including its directors and managers, to keep accounting and other records that explain its transactions and financial position. This applies even to a new, dormant or loss-making company.
- How long must a Malaysian company keep its accounting records?A company must keep accounting records for seven years after the transactions they record were completed. For tax, documents must be kept for seven years from the end of the relevant year of assessment. Use whichever period ends later.
- What documents should a Malaysian company keep for bookkeeping?Keep every document that proves a transaction: sales and purchase invoices, receipts, bank statements, contracts, payroll records, and records of assets and loans. If a transaction is not supported by a document, it is hard to defend in an audit or tax review.