Started a small home-based food business, when do I need to register with SSM and LHDN?

Congrats on the growth! From experience: register with SSM sooner rather than later, it's simple via the EzBiz online portal and being registered actually helped me get a stall spot and bank facilities. For food specifically, also check if you need typhoid injection and food handling stuff if you ever sell at markets or to shops, local council (majlis) rules. Tax-wise, keep records and declare, LHDN has been cracking down on online sellers and the last thing you want is a backdated tax bill. It sounds scary but registering is mostly a formality that protects you. I'd suggest a quick consult with an accountant once, they'll set you up properly for a small fee. Better safe than sorry.

I started exactly like you, selling frozen murtabak from home. Once it's a real ongoing business (not just occasional), you should register with SSM as a sole proprietor, it's cheap, around RM30-60 a year, and honestly it's low risk and opens doors, some customers and consignment shops ask for it. On tax: yes, business income is taxable and you should declare to LHDN, but you only pay tax if your total income exceeds the threshold after reliefs. Keep simple records of sales and costs from day one, that habit saved me a lot of headache. Registering also lets you open a proper business bank account which looks more legit. Do consult a small-business advisor or LHDN directly for your exact numbers though.