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
.
Download • 1.42MB
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
.pdf
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
.pdf
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 Audit Framework
Transfer Pricing Tax Audit Framework - 15 December 2019
TP Tax Audit Framework 2019
.pdf
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:
What is Contemporaneous TP Documentation?
Income Tax (Transfer Pricing) Rules 2012 - P.U.(A) 132 - 11 May 2012
P.U.(A) 132
.pdf
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)
TP FAQ
.pdf
Download PDF • 560KB
Our website's articles, templates, and material are solely for reference. Although we make every effort to keep the information up to date and accurate, we make no representations or warranties of any kind, either express or implied, regarding the website or the information, articles, templates, or related graphics that are contained on the website in terms of its completeness, accuracy, reliability, suitability, or availability. Any reliance on such information is therefore strictly at your own risk.Keep in touch with us so that you can receive timely updates |
要获得即时更新，请与我们保持联系
1. Website ✍️ https://www.ccs-co.com/
2. Telegram ✍️ http://bit.ly/YourAuditor
3. Facebook ✍
4. Blog ✍ https://lnkd.in/e-Pu8_G
5. Google ✍ https://lnkd.in/ehZE6mxy
6. LinkedIn ✍ https://www.linkedin.com/company/74734209/admin/