What is a Limited Liability Partnership (PLT.)?

A Limited Liability Partnership (PLT.) is a business structure introduced under the Limited Liability Partnerships Act 2012. It combines features of both companies and traditional partnerships and is regulated by the Companies Commission of Malaysia (SSM).
Each PLT. must have at least one compliance officer, who must be either:

A Malaysian citizen or permanent resident and one of the partners, OR

A licensed company secretary recognized under the Companies Act 2016.
Benefits of a Limited Liability Partnership (PLT.)

Limited Liability Protection – Partners are not personally liable for business debts.

Lower Tax Rate – Taxed at a fixed corporate tax rate instead of personal tax rates.

No Audit Requirement – Unlike Sdn. Bhd., a PLT. does not require annual audits.

Separate Legal Entity – The business can own assets, enter contracts, and operate independently.

Perpetual Existence – A PLT. continues to exist unless legally dissolved.

Since PLT. was introduced in 2013, SSM allows traditional partnerships and Sdn. Bhd. companies to convert into a PLT.. It is a popular choice for SMEs and professionals looking for a flexible and cost-effective business structure.

有限合伙企业 (PLT.) 

何为有限合伙企业(PLT.)

有限合伙企业 (PLT.) 是2012年有限合伙企业法案下的一种商业模式，结合了公司和传统合伙企业的特点。有限合伙企业 (PLT.) 是由马来西亚公司委员会(Suruhanjaya Syarikat Malaysia) 与2012年有限合伙企业法案监管。

每间有限合伙企业 (PLT.) 都需要至少一位法定负责人（必须是马来西亚公民或永久居民的合伙人或是在2016年公司法令认可的公司秘书。

有限合伙企业(PLT.) 的好处在于对合伙人的有限债务保护，较低的所得税率，无需审计报告，独立的法人地位和可永续存在经营等。这些好处使到有限合伙企业 (PLT.) 受到中小型企业业主欢迎。

由于有限合伙企业是2013年才正式在马来西亚实行，马来西亚公司委员会允许传统合伙企业及私人有限公司 (Sdn. Bhd.) 转换成有限合伙企业 (PLT.) 。