最低转让定价文件模板

发布日期：2022年11月11日

马来西亚转让定价指南（“TP 指南”）的目的，是解释《1967年所得税法》（“ITA”）第140A条及《2012年转让定价规则》的相关规定。该指南适用于关联方之间的交易，须遵循独立交易原则（arm’s length principle）。

马来西亚内陆税收局（IRBM）发布了最低转让定价文件（TPD）模板，以协助不符合转让定价指南第1.3.1段范围的纳税人。 第1.3.1段规定，符合以下条件的纳税人需准备当期（contemporaneous）转让定价文件：

不符合上述条件的纳税人，可根据转让定价指南第11.2.4(a)、(c)及(d)段，选择准备最低转让定价文件（minimum TPD）。

For the minimum transfer pricing documentation template, kindly click HERE.

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