The Duties, Responsibilities, and Obligations of Compliance Officers and Partners in a LLP

Under Limited Liability Partnerships Act 2012

• Registering changes in registered particulars of the LLP with the Registrar as and when it occurs - s 17

• Keeping registers and statutory documents at the registered office of the LLP - s 19

• Publishing the LLP’s name and the registration number outside its registered office and place of business - s 20

• Where no compliance officer is appointed, all partners shall be deemed the compliance officer of the LLP - s 27(6)

• The compliance officer shall be personally liable for all penalties, including administrative penalties imposed on LLP for non-compliance with the LLP Act unless proved otherwise - s 27(7)

• Keeping complete accounting records of the business of the LLP - s 69(1)

Under Limited Liability Partnerships Regulations 2012

• Lodging or submitting of documents on behalf of the partners or the LLP - r 6(1)

Under Income Tax Act 1967

• Provide estimates of tax payable and make instalment payments to Inland Revenue Board of Malaysia - s 107C

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