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Transfer Pricing Audit Framework

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The Malaysian Inland Revenue Board ("MIRB") published the following updated Tax Audit Frameworks on December 15, 2019:-


  • Tax Audit Framework 2019;

  • Petroleum Tax Audit Framework 2019; and

  • Transfer Pricing Audit Framework 2019.

The Transfer Pricing Audit Framework 2019 ("2019 TP Framework") is effective as of 15 December 2019 and replaces the Transfer Pricing Audit Framework 2013, issued on 1 April 2013. 


马来西亚税务局("MIRB")于2019年12月15日公布了以下更新的税务审计框架:-


  • 2019年税务审计框架;

  • 2019年石油税审计框架;以及

  • 2019年转让定价审计框架。

2019年转让定价审计框架自2019年12月15日起生效,以取代2013年4月1日发布的2013年转让定价审计框架。 


As a result of the 2019 TP Framework (which is now only available in the Bahasa Malaysia version), several significant changes were incorporated, which are briefly outlined below:


Years of Assessment Covered

It is clarified in the 2019 TP Framework that transfer pricing audits may cover a period of up to seven years in accordance with Section 91(5) of the Income Tax Act 1967, which provides the Director-General with a seven-year time limit in which to issue an initial or supplemental assessment in respect of Transfer Pricing Adjustments.


Required Documents to Be Furnished Before the Start of a Field Audit

The taxpayer was formerly expected to submit PowerPoint slides with information about the business during the opening audit meeting. According to the 2019 TP Framework, the PowerPoint slides must now be delivered to the MIRB at least seven calendar days before the audit visit to be considered valid.


A more condensed timetable for the delivery of documents and information

An IRB request for documentation and information is typically followed up by a 21-day response period, which is standard practice in transfer pricing audits. There has been a reduction in the time frame to 14 days.


A taxpayer's failure to respond by the deadline may result in the MIRB proceeding with the audit in any manner it deems suitable.


Responses to MIRB's proposed transfer pricing adjustments must be submitted by a stricter deadline

In the past, taxpayers were granted a 21-day timeframe to file an objection to the MIRB's proposed transfer pricing adjustments. With the 2019 TP Framework, this period has been reduced to 18 days.


Disclosure of Information voluntarily

Taxpayers are given detailed instructions on how to make a voluntary disclosure of transfer pricing non-compliance to avoid penalties.


Offences and Penalties 

The Concessionary Penalty Rates have been revised as well.


2019年转让定价审计框架(目前只有马来文版本),纳入了几个重大的变化,下面简要讲解:


涵盖的评估年份

根据1967年所得税法第91(5)条的规定,2019年转让定价审计框架明确了转让定价审计可以涵盖长达7年的时间,该条规定总监有7年的时间限制来发布有关转让定价调整的初始或补充评估。


实地审计开始前需提供的文件

之前,纳税人应在审计会议前提交载有企业信息的 PowerPoint 幻灯片。根据2019年转让定价审计框架,PowerPoint 幻灯片现在必须在审计访问前至少7个日历日交付给马来西亚税务局,才能被视为有效。


交付文件和资料的时间表缩短

马来西亚税务局对文件和信息的要求通常会有21天的回复期,这是转让定价审计一路来的标准做法。然而如今,该时间框架已被缩短至14天。


如果纳税人未能在截止日期前作出回应,可能会导致马来西亚税务局只能以其认为合适的方式进行审计。


对MIRB提出的转让定价调整的答复必须在更严格的期限内提交

在过去,纳税人有21天的时间框架来提交对马来西亚税务局提议的转让定价调整的反对意见。随着2019年TP框架的出台,这一期限被缩短为18天。


自愿披露信息

纳税人获得详细的说明,针对如何自愿披露不符合转让定价,以避免处罚。


违法行为和处罚 

优惠的处罚率也进行了修订。




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