A taska is a child care centre for children under four, registered with JKM under the Child Care Centre Act 1984. A tadika is a kindergarten for ages four to six, registered with KPM under the Education Act 1996. A taska certificate cannot be transferred (s11(2)), and KPM must be told in writing when a tadika changes owner.
Key takeaways
- A taska certificate is issued in the applicant's name, cannot be transferred and is valid for 60 months (Act 308, s11).
- Changes to the particulars on a taska certificate must be notified to JKM in writing within 14 days (Act 308, s11(4)).
- KPM's 2021 guideline requires a tadika change of ownership to be notified in writing, and governor changes need the Registrar General's permission.
- KPM's guideline says a tadika must be owned and operated by Malaysian citizens, which limits Singapore-based buyers.
- In Johor Bahru the city council licence depends on JKM or KPM, Bomba and, for residential premises, planning approvals.
What is the difference between a taska and a tadika?
A taska is a child care centre registered with the Department of Social Welfare (JKM) under the Child Care Centre Act 1984 (Act 308); a tadika is a kindergarten registered with the Ministry of Education (KPM) under the Education Act 1996 (Act 550).
The two laws are drafted to stay apart. Act 308 does not apply to a kindergarten registered under Act 550 (s3(1)(c)), and the pre-school chapter of Act 550 does not apply to a registered child care centre (s25). So the first question about any Johor Bahru preschool for sale is which regime it sits under, or whether it holds both registrations because a taska and a tadika share one building.
This split is the main difference from Singapore; our guide to who regulates education businesses in Singapore covers the Singapore side only. This guide is also available in Bahasa Melayu.
| Point | Taska (child care centre) | Tadika (private kindergarten) |
|---|---|---|
| Law | Act 308 and the Child Care Centre Regulations 2012 | Act 550 and the National Pre-school Curriculum regulations |
| Agency | JKM, through the district social welfare office (PKMD) | KPM Private Education Division, through JPN Johor |
| Who it covers | Four or more children under four, from more than one household, cared for for reward (s2); JKM may allow older children (s24) | Pre-school education for ages four to six, given to ten or more pupils (s2) |
| Categories | Home based (fewer than 10 children); workplace, community and institution based (10 or more) (s5) | No categories in the Act |
| Ownership | A company operator needs at least one Malaysian citizen director with the PERMATA course (reg 8) | Malaysian citizens only; a company owner needs at least 30% bumiputera equity (KPM guideline) |
| Certificate | In the applicant's name, not transferable, valid 60 months (s11) | Issued to the board chairman or person managing it (s82); five years under KPM's guideline |
| Curriculum | Daily activity schedule approved by JKM (reg 39) | National Pre-school Curriculum is compulsory; extra curriculum needs written approval (s22) |
| Other approvals | Council, Bomba and health office support (JKM 2020 guide) | Council, Bomba and health office approval (KPM FAQ) |
What happens to a taska's JKM registration when the owner changes?
The certificate cannot be handed over: Act 308 s11(2) says it is issued in the applicant's name and is not transferable to any other person.
- A new operator (a business purchase, or a seller who is a sole proprietor or partnership) needs its own registration before it runs the centre. Operating or taking part in managing an unregistered centre is an offence under s6: a fine of up to RM10,000, up to two years' imprisonment, or both, and up to RM20,000 or five years for a repeat offence. The seller surrenders its certificate within one month of ceasing to operate (s11(6)).
- A company operator whose shares you buy stays the registered person. Any change in the particulars on the certificate must be notified to JKM in writing within 14 days (s11(4)), on Form C (reg 5(5)). The board must still include at least one Malaysian citizen director who has passed the PERMATA Early Child Care and Education Course (reg 8(3)).
Neither Act 308 nor the 2012 Regulations deals expressly with a change of shareholders, so ask the district PKMD what it wants filed before you sign.
What happens to a tadika's KPM registration when the owner changes?
KPM expects to be told in writing, and changes to the board of governors need its permission first.
Act 550 has no section on transferring a kindergarten's registration. The certificate is issued to the chairman of the board of governors or the person managing the tadika (s82), every governor and employee is individually registered (s88), and a governor who leaves is reported within 21 days (s94(1)). Moving or altering the premises needs prior approval (s83).
KPM's 2021 tadika guideline adds that a change of ownership must be notified in writing to the Registrar General with the transfer documents (para 5.8), and a change of governors needs the Registrar General's permission (para 7.7). KPM also publishes Form BPS VIII for selling, disposing of or redeveloping a private education business. It asks for the buyer's shareholders, their nationality and its equity split, and it covers changes of directors or equity, so it matters for share deals too. Confirm the order of filings with the private education unit at JPN Johor.
Share purchase or business purchase: what changes for the registration?
A share purchase keeps the existing registrations but brings filings for new directors and governors; a business purchase needs registrations in the buyer's name.
| Item | Share purchase | Business purchase |
|---|---|---|
| Taska (JKM) | Company stays the operator; notify changed particulars within 14 days; keep a qualifying Malaysian director | Certificate cannot move; buyer registers before taking over; seller surrenders within one month |
| Tadika (KPM) | Governor changes need permission (Form BPS XII); director or equity changes go on Form BPS VIII | Sale filed on Form BPS VIII; new owner must meet KPM's ownership rules; ask JPN Johor whether a fresh registration is needed |
| Council licence | Stays with the company; check whose name it is in | Expect to apply in the buyer's name; ask the council whether its licence can be transferred |
Either way, make completion conditional on the JKM, KPM and council filings being accepted, or state who carries the risk if they are not.
What should a due diligence checklist cover for a JB taska or tadika?
Start with the registration, then check the people, premises and records, each of which is a condition of registration.
- Certificate: name, address, category, conditions and expiry. KPM asks for a tadika renewal at least three months before expiry (para 27.2).
- Ratios: for a taska, one carer to 3 children under one, 5 aged one to three, and 10 aged three to four (Third Schedule); for a tadika, one teacher to 25 pupils plus two per class (para 16.1).
- Curriculum: since 1 January 2026, any curriculum a tadika adds to the national one, including a franchise programme, needs the Registrar General's written approval rather than a notification (P.U. (A) 471/2025).
- Fees: a tadika's fees and fee structure need the Registrar General's approval (para 21). Compare the approval with what parents actually pay.
- Records: taska admission and attendance registers, health record cards and authorised collectors (reg 37), plus fire drill records (reg 35).
- CCTV: JKM's 2020 guide asks for proof of CCTV in every taska except home based ones.
- Enforcement: any JKM written directions (s15) or temporary closure orders (s16), and KPM inspection findings.
Which council licence and Bomba approvals apply in Johor Bahru?
The city council issues the business premises and signboard licences, and it asks for agency letters first.
Majlis Bandaraya Johor Bahru (MBJB) lists, for a taska, a JKM letter, a Bomba letter and temporary planning permission if residential premises are used; for a tadika, Bomba, the Johor education department and the same temporary permission. MBJB licences are renewed yearly; its 2027 renewal window runs from 1 October to 31 December 2026. Majlis Bandaraya Iskandar Puteri (MBIP) asks for an MBIP comment letter, the relevant JKM or JPN Johor registration certificate and, in housing areas, a neighbours' support letter, and the applicant must be a registered director or manager of the company.
Check planning too. The PLANMalaysia guideline for taska and tadika (2012) allows them on residential lots only where dedicated sites cannot meet local demand, and then on conditions, including written consent from neighbouring owners within 20 metres and, for terrace houses, corner lots only. KPM's tadika guideline repeats the corner lot rule (para 4.3).
Under reg 35, a taska operator must also follow Bomba's fire prevention advice and, unless home based, hold an evacuation exercise every three months and an annual fire drill, with records. Confirm current requirements with Bomba Johor.
What staff rules matter when you take over?
Both regimes vet individual staff and reserve key roles for Malaysian citizens, so check every person, not just headcount.
- Taska: managers and supervisors must be Malaysian citizens aged 18 or over who have passed the PERMATA course (regs 10, 12). Registered child care providers must meet the same tests and be registered with JKM (regs 14, 16); a provider without the course must pass and register within 12 months. Staff changes are reported to JKM within 14 days (reg 9(3)).
- Tadika: the head teacher must be a Malaysian citizen aged at least 25 with a diploma in early childhood or preschool education, and a change needs permission (para 8). Teachers must be Malaysian citizens aged at least 21 with a diploma, registered or holding a permit to teach (Act 550 ss103, 114).
Take Malaysian employment law advice on how staff contracts move in a business sale.
How long do JKM and KPM approvals take?
Both publish service times for new registrations, but neither publishes one for a change of owner.
JKM's 2020 guide says a taska registration is processed within 21 working days of a complete application, and that renewal should start three months before expiry. KPM's 2021 guideline sets internal times once a tadika application is complete: 3 days for the premises verification visit, 7 days for a presentation if needed, and 7 days to issue the approval and certificate. Neither includes the time to obtain council, Bomba and health approvals, and neither MBJB nor MBIP publishes a processing time for these licences on its licensing pages.
What should a Singapore-based buyer check first?
Check the ownership and citizenship rules before spending on due diligence, because for a tadika they may rule you out as owner.
- Company: a Malaysian private company registered with SSM needs at least one director, and its minimum directors must ordinarily reside in Malaysia (Companies Act 2016, s196).
- Taska: a company operator needs at least one Malaysian citizen director with the PERMATA course (reg 8(3)). Act 308, the 2012 Regulations and JKM's 2020 guide publish no foreign shareholding limit; confirm with JKM before you structure the deal.
- Tadika: KPM's guideline says a tadika must be owned and operated by Malaysian citizens only (para 5.1), a company owner needs at least 30% bumiputera equity (para 5.4), and governors must be Malaysian citizens (para 7.1). Act 550 also lets the Registrar General refuse to register a non-citizen governor (s90(1)(d)). Speak to KPM or JPN Johor first.
How Edugrow helps buyers and sellers in Johor Bahru
Edugrow advises on the sale and purchase of education businesses in Johor Bahru. Our current Malaysia listing, a public speaking and communication enrichment business under code EG174, is on our businesses for sale page. To hear about taska, tadika and enrichment opportunities in JB, register as a buyer. If you own a JB centre and are weighing a sale, read how we run a confidential sale and ask us about the JKM, KPM and council steps involved. More guides for Malaysian owners are on our Malaysia hub.
Frequently asked questions
Can a taska registration be transferred to a new owner?
No. Section 11(2) of the Child Care Centre Act 1984 says the certificate is issued in the applicant's name and is not transferable. If the operator changes, the new operator must be registered before it runs the centre, and the old certificate is surrendered within one month of ceasing. If you buy the shares of a company operator, the company stays registered but must notify changed particulars within 14 days.
Who registers a tadika in Johor?
Private kindergartens are registered under the Education Act 1996 with KPM's Private Education Division. KPM's FAQ says establishment approval comes first, through the MOEIS system and the state education department, and registration is then made with the state education department, which for Johor Bahru is JPN Johor. Islamic kindergartens with a religious curriculum register with the state religious authority instead.
Must a private tadika follow the KSPK curriculum?
Yes. Section 22 of the Education Act 1996 requires every kindergarten to use the National Pre-school Curriculum. Any additional curriculum, such as a franchise or enrichment programme, needs the Registrar General's written approval before it is used. Since 1 January 2026 the curriculum regulations require that written approval instead of a notification, under P.U. (A) 471/2025.
Can a Singaporean own a tadika in Johor Bahru?
KPM's 2021 guideline for private kindergartens says a tadika must be owned and operated by Malaysian citizens only, that a company owner needs at least 30% bumiputera equity, and that governors must be Malaysian citizens. A Singapore-based buyer should raise this with KPM's Private Education Division or JPN Johor before spending money on due diligence.
Can a taska and a tadika run in the same building?
Yes, on conditions. KPM's tadika guideline allows a tadika in the same premises as a taska where both have the same owner, with separate classrooms, separate management files and an orderly flow of children. Each still needs its own registration: the taska with JKM under Act 308 and the tadika with KPM under Act 550.
How long is a taska registration valid?
A taska certificate of registration is valid for 60 calendar months under section 11(3) of the Child Care Centre Act 1984, and regulation 5(2) of the 2012 Regulations requires renewal every 60 months. JKM's 2020 registration guide asks operators to start the renewal three months before the certificate expires.
Sources
- Child Care Centre Act 1984 (Act 308), Laws of Malaysia online, updated text as at 1 December 2011: ss2, 3(1)(c), 5, 6, 11, 12, 15, 16, 24
- Child Care Centre Regulations 2012, P.U. (A) 377/2012: regs 5, 6, 8, 9, 10, 12, 14, 16, 18, 27, 35, 37, 39 and Third Schedule
- Education Act 1996 (Act 550), Laws of Malaysia online, updated text as at 1 July 2020: ss2, 20, 22, 25, 82, 83, 88, 90, 94, 103, 114
- Education (National Pre-school Curriculum) (Amendment) Regulations 2025, P.U. (A) 471/2025, in force 1 January 2026
- Companies Act 2016 (Act 777), Laws of Malaysia online, updated text as at 31 January 2025: s196
- JKM, Panduan Permohonan Pendaftaran Taman Asuhan Kanak-Kanak (TASKA), Bahagian Kanak-Kanak, 2020
- KPM Bahagian Pendidikan Swasta, Garis Panduan Penubuhan, Pendaftaran dan Pengoperasian Tadika Swasta (2021)
- KPM Bahagian Pendidikan Swasta, downloads: Forms BPS VI (premises), BPS VIII (sell, dispose of or redevelop an IPS), BPS XII (change of head teacher or governors)
- KPM Bahagian Pendidikan Swasta, Soalan Lazim (registration, establishment approval, premises approvals, penalties)
- MyGOV portal, Private Kindergarten and Childcare Centre (TASKA) pages
- Majlis Bandaraya Johor Bahru, Pelesenan and Dokumen Sokongan dan Syarat Tambahan (items 18 Tadika and 19 Taska)
- Majlis Bandaraya Johor Bahru, Pembaharuan Lesen Perniagaan dan Iklan 2027
- Majlis Bandaraya Iskandar Puteri, Panduan Permohonan Lesen Premis Perniagaan dan Iklan (Taska/Pusat Jagaan/Tadika supporting documents)
- PLANMalaysia (JPBD Semenanjung Malaysia, KPKT), Garis Panduan Penubuhan Tadika dan Taska GP027 (2012)
This guide is general information about buying and selling education businesses in Malaysia, not legal, tax or financial advice. Rules change, so confirm the current position with the relevant agency or a professional adviser before acting.
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