1. Subsection 234(3) Companies Act

1. Subsection 234(3) Companies Act 1965 (Act 125)

(3) The statement shall be submitted within fourteen days after the date of the winding up order or within such extended time as the Official Receiver or the liquidator or the Court for special reasons specified, and the Official Receiver or the liquidator shall within seven days after its receipt cause a copy of the statement to be filed with the Court and lodged with the Registrar, and in the case of a company which is an insurer, whether or not its licence under the Insurance Act 1996 is revoked, National Bank of Negara Malaysia, and where the Official Receiver is not the liquidator shall cause a copy to be lodged with the Official Receiver.
Form 61
(Statement of affairs)
Likuidation Section
• Kes penggulungan syarikat terlalu banyak dimana Pegawai Penerima telah dilantik sebagai pelikuidasi syarikat.

• Kelewatan pegawai syarikat menghantar Borang 61.

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2. Subseksyen 280(1) Akta Syarikat 1965 (Akta 125)

(1) A liquidator or provisional liquidator shall, within fourteen days after his appointment, lodge with the Registrar and with the Official Receiver notice in the prescribed form of his appointment and of the situation of his office and in the event of any change in the situation of his office shall, within fourteen days after the change, lodge with the Registrar and with the Official Receiver notice in the prescribed form of the change.
Form 70
(Notice of appointment and situation of office or liquidator)
Bahagian Likuidasi
• Kes penggulungan syarikat terlalu banyak dimana Pegawai Penerima telah dilantik sebagai pelikuidasi syarikat.

• Borang 70 tidak difailkan bagi kes-kes di bawah tahun 2000 yang menyebabkan Pegawai Penerima didenda sekiranya borang tersebut difailkan sekarang.

• Kebanyakkan kes lama mempunyai baki kredit yang tidak mencukupi untuk membayar penalti yang dikenakan oleh pihak Suruhanjaya Syarikat Malaysia (SSM).

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3. Subseksyen 280(1) Akta Syarikat 1965 (Akta 125)

(1) A liquidator or provisional liquidator shall, within fourteen days after his appointment, lodge with the Registrar and with the Official Receiver notice in the prescribed form of his appointment and of the situation of his office and in the event of any change in the situation of his office shall, within fourteen days after the change, lodge with the Registrar and with the Official Receiver notice in the prescribed form of the change.
Borang 73
(Notice of change in situation of office of liquidator)
Bahagian Likuidasi
• Kes penggulungan syarikat terlalu banyak dimana Pegawai Penerima telah dilantik sebagai pelikuidasi syarikat.

• Borang 73 tidak difailkan menyebabkan Pegawai Penerima didenda sekiranya borang tersebut difailkan sekarang.


• Kebanyakkan kes lama mempunyai baki kredit yang tidak mencukupi untuk membayar enalty yang dikenakan oleh pihak Suruhanjaya Syarikat Malaysia (SSM).

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4. Subseksyen 280(3) Akta Syarikat 1965 (Akta 125)

(3) A liquidator or provisional liquidator shall, within fourteen days after his resignation or removal from office, lodge with the Registrar and with the Official Receiver notice thereof in the prescribed form.
Borang 74
(Notice by liquidator of resignation or removal from office)
Bahagian Likuidasi
• Lewat menerima Perintah bersih penggantungan mutlak daripada pihak peguam pempetisyen.

• Lewat menerima Perintah bersih Pembubaran dan Pelepasan oleh Pegawai Penerima daripada Mahkamah.


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5. Subseksyen 281(1) Akta Syarikat 1965 (Akta 125)

(1) Every liquidator shall, within one month after the expiration of the period of six months from the date of his appointment and of every subsequent period of six months and in any case within one month after he ceases to act as liquidator and forthwith after obtaining an order of release, lodge with the Registrar and the Official Receiver, and in the case of a company which is an insurer, whether or not its licence under the Insurance Act 1996 is revoked, Bank Negara Malaysia, in the prescribed form and verified by statutory declaration an account of his receipts and payments and a statement of the position in the winding up.

Penalty: One thousand ringgit. Default penalty.
Borang 75
(Liquidator’s account of receipts and statement of the position in the winding up)
Bahagian Likuidasi
• Borang 75 tidak difailkan setiap 6 bulan kerana terlalu banyak kes.

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