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Income Tax (Transfer Pricing) Rules 2012: Introduction to Transfer Pricing

Updated: Sep 8, 2022

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4(1) A person who enters into a controlled transaction shall prepare a contemporaneous transfer pricing documentation.

4(2) The contemporaneous transfer pricing documentation shall include records and documents that provide a description of the following matters:

(a) organizational structure, including an organization chart covering persons involved in a controlled transaction;

(b) nature of the business or industry and market conditions;

(c) the Controlled Transaction;

(d) strategies, assumptions and information regarding factors that influenced the setting of any Pricing Policies

(e) Comparability, Functional and Risk Analysis;

(f) selection of the Transfer Pricing Method;

(g) application of the transfer pricing method;

(h) documents that provide the foundation for or otherwise support or were referred to in developing the transfer pricing analysis;

(i) index to documents; and

(j) any other information, data or document considered relevant by the person to determine an arm’s length price.

4(3) For the purpose of this rule—

"Contemporaneous Transfer Pricing Documentation" means transfer pricing documentation which is brought into existence—

(a) when a person is developing or implementing any controlled transaction; and

(b) wherein a basis period for a year of assessment the controlled transaction is reviewed and there are material changes, the documentation shall be updated prior to the due date for furnishing a return for that basis period for that year of assessment.

第4规则 - 同期转让定价文件

4(1) 进行受控交易的人士应准备一份同期转让定价文件。

4(2) 同期转让定价文件应包括对以下事项进行描述的记录和文件:

(a) 组织结构,包括涵盖参与受控交易的人员的组织图;

(b) 业务或行业的性质和市场条件;

(c) 受控交易;

(d) 关于影响任何定价政策制定因素的战略、假设和信息;

(e) 可比性、功能和风险分析;

(f) 转让定价方法的选择;

(g) 转让定价方法的应用;

(h) 为转让定价分析提供基础或以其他方式支持或在制定转让定价分析时参考的文件;

(i) 文件的索引;以及

(j) 该人士认为与确定正常价格有关的任何其他信息、数据或文件。

4(3) 在本规则中:-

"同期转让定价文件 "是指在下列情况下产生的转让定价文件:-

(a) 当一个人士正在制定或实施任何受控交易时;和

(b) 在某一评估年度的基础期,对受控交易进行审查并有重大变化时,该文档应在该评估年度的该基础期的申报截止日期前更新。

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