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Annual Audit Filing (PND 50)

Annual Audit Filing (PND 50)

Annual Audit Filing (PND 50)


This is filed with the Revenue Department (RD) and Department of Business Development (DBD). A year-end Audit of the company accounts and preparation of the company’s Financial Statements are required by the RD and DBD. As long as the company is an existing registered limited company, public company, juristic person and registered partnership whether actively in business or not (trading or not trading) the Annual Audit should be filed and submitted mandatorily. The deadline for filing and remittance of payment is within 150 days after the closing of the accounting period (or company books of accounts). Failure to do so will incur penalties and summons from the relevant government authorities.


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