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Documents relating to Transfer Pricing in Malaysia

Updated: Sep 8, 2022

Updates on Malaysia Transfer Pricing Guidelines 2012

The Malaysian Transfer Pricing Guidelines 2012 have been updated by the Inland Revenue Board (IRB) of Malaysia to reinforce the existing standards based on current international taxation requirements.

Updates on Malaysia Transfer Pricing Guidelines 2012

Updates on Malaysia TP Guidelines 2012
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Malaysia Transfer Pricing Guidelines 2003

The IRB Transfer Pricing Guidelines seek to provide all MNEs with information on existing domestic legislation, methodologies acceptable to IRB that can be used in determining arm’s length price and administrative regulations, including the types of records and documentation expected from taxpayers involved in transfer pricing arrangements.

However, this document was replaced by the 2012 Transfer Pricing Guidelines.

Malaysia Transfer Pricing Guidelines - 02 July 2003

TP Guidelines
Download PDF • 784KB

Malaysia Transfer Pricing Guidelines 2012

This document replaces the 2003 Transfer Pricing Guidelines.

Prepared by the IRBM Multinational Tax Department, the Guidelines are intended to help explain administrative requirements on Section 140A of the Income Tax Act, 1967 and the Income Tax (Transfer Pricing) Rules, 2012.

Malaysia Transfer Pricing Guidelines - 20 July 2012

Malaysian TP Guidelines 2012
Download PDF • 891KB
Transfer Pricing Tax Audit Framework 2019

A transfer pricing audit is an approach by the IRBM to educate and provide exposure to the taxpayer on his duties and responsibilities under the provision of the ITA.

To Read More:

Transfer Pricing Tax Audit Framework - 15 December 2019

TP Tax Audit Framework 2019
Download PDF • 891KB
Income Tax (Transfer Pricing) Rules 2012 - P.U.(A) 132

The TP Rules require Malaysian entities entering transactions with associated persons to prepare contemporaneous TP documentation.

To Read More:

Income Tax (Transfer Pricing) Rules 2012 - P.U.(A) 132 - 11 May 2012

P.U.(A) 132
Download PDF • 280KB
Frequently Asked Questions

Here are some comments from CTIM and IRBM in response to some issues and inquiries.

Malaysia Transfer Pricing Frequently Asked Questions (FAQ)

Download PDF • 560KB

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