{"id":6895,"date":"2025-11-24T16:00:31","date_gmt":"2025-11-24T08:00:31","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=6895"},"modified":"2025-11-27T09:23:12","modified_gmt":"2025-11-27T01:23:12","slug":"transfer-pricing-adjustment-malaysia","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/cn\/transfer-pricing-adjustment-malaysia\/","title":{"rendered":"\u9a6c\u6765\u897f\u4e9a\u8f6c\u8ba9\u5b9a\u4ef7\u8c03\u6574\uff5cESR 20% \u89c4\u5219\u4e0e\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u6307\u5357"},"content":{"rendered":"<h3><a href=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/lifestyle-credit-payment-using-shopping-scaled.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-6896\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/lifestyle-credit-payment-using-shopping-scaled.jpg\" alt=\" transfer pricing adjustment malaysia\" width=\"2960\" height=\"1975\" srcset=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/lifestyle-credit-payment-using-shopping-scaled.jpg 2960w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/lifestyle-credit-payment-using-shopping-768x513.jpg 768w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/lifestyle-credit-payment-using-shopping-1536x1025.jpg 1536w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/lifestyle-credit-payment-using-shopping-2048x1367.jpg 2048w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/lifestyle-credit-payment-using-shopping-18x12.jpg 18w\" sizes=\"(max-width: 2960px) 100vw, 2960px\" \/><\/a><\/h3>\n<h3><b>\u7b80\u4ecb<\/b><\/h3>\n<p class=\"translation-block\">\u201c\u9a6c\u6765\u897f\u4e9a\u8f6c\u8ba9\u5b9a\u4ef7\u8c03\u6574\u201d\uff08Transfer Pricing Adjustment Malaysia\uff09\u6307\u7a0e\u52a1\u673a\u5173\u6709\u6743\u4fee\u6b63\u975e\u72ec\u7acb\u4ea4\u6613\u4ef7\u683c\uff0c\u4ee5\u786e\u4fdd\u5173\u8054\u4f01\u4e1a\u95f4\u7684\u4ea4\u6613\u7b26\u5408\u5e02\u573a\u516c\u5141\u4ef7\u503c\u3002\u6839\u636e\u300a1967\u5e74\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c140\u4e0e140A\u6761\uff0c\u7a0e\u52a1\u603b\u76d1\uff08DGIR\uff09\u53ef\u8c03\u6574\u4ef7\u683c\u3001\u5229\u606f\u6216\u8d39\u7528\uff0c\u786e\u4fdd\u516c\u53f8\u7533\u62a5\u7684\u5229\u6da6\u516c\u5e73\u4e14\u5408\u89c4\u3002<\/p>\n<h3><span style=\"text-decoration: underline;\"><b>\u7b2c140\u6761 \u2014 \u5ffd\u7565\u6216\u91cd\u65b0\u754c\u5b9a\u4ea4\u6613\u7684\u6743\u529b<\/b><\/span><\/h3>\n<p>DGIR\u53ef\u5ffd\u7565\u6216\u91cd\u65b0\u754c\u5b9a\u4efb\u4f55\u65e8\u5728\uff1a<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6539\u53d8\u5e94\u7a0e\u989d\uff0c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u514d\u9664\u7eb3\u7a0e\u4e49\u52a1\uff0c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9003\u907f\u7a0e\u52a1\uff0c\u6216<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u963b\u788d\u6cd5\u4ee4\u7684\u6267\u884c\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u8fd9\u5305\u62ec\u4ee5\u4e0b\u5404\u65b9\u4e4b\u95f4\u7684\u4ea4\u6613\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e00\u65b9\u63a7\u5236\u53e6\u4e00\u65b9\uff0c\u6216<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53cc\u65b9\u53d7\u540c\u4e00\u5b9e\u4f53\u63a7\u5236\u7684\u60c5\u51b5\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u8fd9\u4e9b\u6761\u6b3e\u5141\u8bb8\u5185\u9646\u7a0e\u6536\u5c40\u5c40\u957f\uff08DGIR\uff09\u5bf9\u4eba\u4e3a\u6216\u907f\u7a0e\u5b89\u6392\u91c7\u53d6\u53cd\u5236\u63aa\u65bd\uff0c\u5e76\u5bf9\u6e90\u81ea\u9a6c\u6765\u897f\u4e9a\u7684\u6536\u5165\u5b9e\u65bd\u516c\u5e73\u7684\u8bfe\u7a0e\u3002<\/span><\/p>\n<h3><span style=\"text-decoration: underline;\"><b>\u7b2c140A\u6761 \u2014 \u8f6c\u8ba9\u5b9a\u4ef7\u8c03\u6574<\/b><\/span><\/h3>\n<p>\u7b2c140A\u6761\u6b3e\u4e8e2009\u5e74\u5f15\u5165\uff0c\u4e13\u95e8\u89c4\u8303\u8f6c\u8ba9\u5b9a\u4ef7\uff08Transfer Pricing\uff09\u76f8\u5173\u4e8b\u9879\u3002<br \/>\n\u5982\u679c\u7a0e\u52a1\u5c40\u5c40\u957f\uff08DGIR\uff09\u8ba4\u4e3a\u5546\u54c1\u3001\u670d\u52a1\u6216\u8d22\u52a1\u63f4\u52a9\u7684\u4ea4\u6613\u4ef7\u683c\u4e0d\u7b26\u5408\u5e02\u573a\u5b9e\u9645\u60c5\u51b5\uff0c\u4ed6\u6709\u6743\u4ee5\u72ec\u7acb\u4ea4\u6613\u539f\u5219\uff08arm\u2019s length price\uff09\u6765\u66ff\u4ee3\u6216\u63a8\u7b97\u8be5\u4ef7\u683c\u3002<\/p>\n<p><span style=\"font-weight: 400;\">\u60c5\u5f62\u5305\u62ec\uff1a<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> a) \u9500\u552e\u4ef7\u4f4e\u4e8e\u5e02\u573a\u4ef7\uff1b<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> b) \u91c7\u8d2d\u4ef7\u9ad8\u4e8e\u72ec\u7acb\u4f01\u4e1a\uff1b<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> c) \u672a\u6536\u53d6\u5bf9\u4ef7\u7684\u5173\u8054\u4ea4\u6613\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8fd9\u53ef\u786e\u4fdd\u5229\u6da6\u5728\u9a6c\u6765\u897f\u4e9a\u6b63\u786e\u7533\u62a5\uff0c\u5e76\u9632\u6b62\u5f53\u5730\u7a0e\u57fa\u88ab\u4fb5\u8680\u3002<\/span><\/p>\n<h3><span style=\"text-decoration: underline;\"><b>\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u4e0e\u533a\u95f4<\/b><\/span><\/h3>\n<p>\u72ec\u7acb\u4ea4\u6613\u4ef7\u683c\u662f\u72ec\u7acb\u53cc\u65b9\u5728\u76f8\u4f3c\u6761\u4ef6\u4e0b\u8fbe\u6210\u7684\u4ef7\u683c\u3002<br \/>\n\u6839\u636e\u9a6c\u6765\u897f\u4e9a\u8f6c\u8ba9\u5b9a\u4ef7\u89c4\u5219\uff0c\u72ec\u7acb\u4ea4\u6613\u533a\u95f4\u901a\u5e38\u4e3a37.5%\u81f362.5%\u767e\u5206\u4f4d<br \/>\n\u82e5\u6d4b\u8bd5\u7ed3\u679c\u8d85\u51fa\u8be5\u8303\u56f4\uff0c\u5c06\u4ee5\u4e2d\u4f4d\u6570\u4f5c\u8c03\u6574\u3002<\/p>\n<h3><span style=\"text-decoration: underline;\"><b>ESR \u6536\u76ca\u5265\u79bb\u89c4\u5219\uff0820%\u9650\u5236\uff09<\/b><\/span><\/h3>\n<p>\u81ea2019\u5e747\u67081\u65e5\u8d77\u5b9e\u65bd\u7684\u6536\u76ca\u5265\u79bb\u89c4\u5219\uff08Earning Stripping Rules, ESR\uff09\u53d6\u4ee3\u65e7\u7684\u8d44\u672c\u8fc7\u8584\u89c4\u5219\u3002<br \/>\n\u6839\u636e\u7b2c140C\u6761\uff0c\u82e5\u5173\u8054\u878d\u8d44\u7684\u5229\u606f\u8d39\u7528\u8d85\u8fc7RM500,000\uff0c\u4ec5\u53ef\u6263\u9664\u76f8\u5f53\u4e8e\u7a0e\u524dEBITDA\u768420%\u3002<\/p>\n<p><b>\u9002\u7528\u4e8e\uff1a<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u5e74\u5ea6\u8bc4\u4f30\uff08YA\uff09\u4e2d \u603b\u5229\u606f\u652f\u51fa\u8d85\u8fc7 RM500,000 \u7684\u516c\u53f8\uff1b<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4e4b\u95f4\u63d0\u4f9b\u7684\u8d44\u91d1\u63f4\u52a9\u3002<\/span><\/li>\n<\/ul>\n<p><b>\u4e0d\u9002\u7528\u4e8e\uff1a<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e2a\u4eba\u7eb3\u7a0e\u4eba<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u94f6\u884c\u3001\u4fdd\u9669\u516c\u53f8\u3001takaful \u4e0e retakaful \u7ecf\u8425\u8005<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5efa\u7b51\u627f\u5305\u5546<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u623f\u5730\u4ea7\u5f00\u53d1\u5546<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u6839\u636e \u6240\u5f97\u7a0e\u6cd5\u7b2c127(3)(b) \u6216 127(3A) \u6761\u83b7\u8c41\u514d\u7684\u5b9e\u4f53<\/li>\n<\/ul>\n<h3><span style=\"text-decoration: underline;\"><b>\u5229\u606f\u6263\u9664\u8ba1\u7b97<\/b><\/span><\/h3>\n<p>\u6839\u636e\u300a\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c140C\u6761\u6b3e\uff0c\u5229\u606f\u6263\u9664\u88ab\u9650\u5236\u5728\u7a0e\u52a1EBITDA\uff08\u606f\u7a0e\u6298\u65e7\u644a\u9500\u524d\u5229\u6da6\uff09\u768420%\u4ee5\u5185\u3002<span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> \u7a0e\u52a1EBITDA\u7684\u8ba1\u7b97\u65b9\u5f0f\u5982\u4e0b\uff1a<\/span><\/p>\n<p><b style=\"font-weight: 400;\">EBITDA = A + B + C<\/b><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>\u7ec4\u4ef6<\/b><\/td>\n<td><b>\u63cf\u8ff0<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>A<\/b><\/td>\n<td><span style=\"font-weight: 400;\">ESR\u524d\u8c03\u6574\u7684\u8425\u4e1a\u6536\u5165<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>B<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u5408\u8d44\u683c\u6263\u9664\uff08\u53cc\u500d\u3001\u989d\u5916\u3001\u7279\u522b\u6263\u9664\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>C<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u5173\u8054\u878d\u8d44\u7684\u5229\u606f\u8d39\u7528<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h3><span style=\"text-decoration: underline;\"><b>\u8bb0\u5f55\u4fdd\u5b58\u4e0e\u5bf9\u5e94\u8c03\u6574<\/b><\/span><\/h3>\n<p>\u5982\u679c\u53d7\u63a7\u4ea4\u6613\u4e2d\u7684\u4e00\u65b9\u83b7\u5f97\u8f6c\u8ba9\u5b9a\u4ef7\u8c03\u6574\uff0c\u53e6\u4e00\u65b9\u53ef\u7533\u8bf7\u76f8\u5e94\u8c03\u6574\u4ee5\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u3002<br \/>\n\u6839\u636e\u300a\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c82\u6761\u548c82A\u6761\u7684\u89c4\u5b9a\uff0c\u7eb3\u7a0e\u4eba\u5fc5\u987b\u4fdd\u5b58\u540c\u671f\u6587\u4ef6\u81f3\u5c11\u4e03\u5e74\u3002<\/p>\n<p><span style=\"font-weight: 400;\">\u672a\u59a5\u5584\u4fdd\u5b58\u76f8\u5173\u6587\u4ef6\u53ef\u80fd\u5bfc\u81f4\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u88ab\u5185\u9646\u7a0e\u6536\u5c40\uff08LHDN\uff09\u8ffd\u52a0\u8bc4\u7a0e\uff1b\u4ee5\u53ca<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u6700\u9ad8\u53ef\u8fbe\u5c11\u7f34\u7a0e\u989d100%\u7684\u7f5a\u6b3e\u3002<\/li>\n<\/ul>\n<h3><b>\u5173\u952e\u8981\u70b9<\/b><\/h3>\n<ul>\n<li><span style=\"font-weight: 400;\">\u7b2c140A\u6761\u8d4b\u4e88DGIR\u8c03\u6574\u975e\u72ec\u7acb\u4ef7\u683c\u7684\u6743\u529b\u3002<\/span><\/li>\n<li class=\"translation-block\">ESR\u5c06\u5229\u606f\u6263\u9664\u9650\u5236\u4e3a\u7a0e\u524dEBITDA\u768420%\u3002<\/li>\n<li><span style=\"font-weight: 400;\">\u5173\u8054\u8d37\u6b3e\u4e0e\u4ea4\u6613\u987b\u9075\u5faa\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u3002<\/span><\/li>\n<li><span style=\"font-weight: 400;\">\u9700\u4fdd\u5b58\u6587\u4ef6\u4ee5\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u4e0e\u7f5a\u6b3e\u3002<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<hr \/>\n<h2><strong>ANC Group \u2013 Your Personal Tax Advisor<\/strong><\/h2>\n<p>Tax consulting is the core service of ANC Group. Our tax professionals provide clients with comprehensive tax support and guidance. We offer tax consulting and compliance services for\u00a0<a href=\"https:\/\/ancgroup.biz\/ms\/2019\/10\/07\/how-to-be-a-tax-resident-in-malaysia\/\">expatriates<\/a>,\u00a0<a href=\"https:\/\/ancgroup.biz\/ms\/2019\/10\/07\/sole-proprietors-and-partnerships-taxes\/\">entrepreneurs<\/a>, and\u00a0<a href=\"https:\/\/ancgroup.biz\/ms\/2019\/10\/04\/overview-of-malaysian-corporate-income-tax-under-sendirian-berhad-sdn-bhd-and-limited-liability-partnership-llp\/\">listed and non-listed companies<\/a>.<\/p>\n<p>Our tax consulting services include business tax, transaction tax, personal tax, and corporate income tax. We don\u2019t just guide you in interpreting and applying complicated taxation rules, but to explore new opportunities and business trends.<\/p>\n<p>ANC Group keep you abreast with Malaysia tax updates and any changes in the local regulations.<\/p>\n<p>We work closely with industry specialists, authorities, and associated professionals within ANC Group to provide the best-in-class integrated tax planning solutions. ANC specialists coordinate the accounting and taxation services to bring your business to success.<\/p>\n<p>If you need professional tax advisory services regarding the Malaysia Income Tax Act 1967, our team is ready to assist you.\u00a0<a href=\"https:\/\/ancgroup.biz\/ms\/tax-services\/\">Contact us here<\/a>\u00a0to discuss how we can support your business.<\/p>","protected":false},"excerpt":{"rendered":"<p>Introduction Transfer pricing adjustment Malaysia refers to the tax authority\u2019s power to correct non\u2013arm\u2019s length transactions between related entities. Under Section 140 and 140A of the Income Tax Act 1967 (ITA), the Director General of Inland Revenue (DGIR) may adjust prices, interest, or charges that deviate from fair market value. These adjustments ensure that multinational [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6782,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-6895","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Transfer Pricing Adjustment Malaysia | ESR 20% Rule &amp; Arm\u2019s Length Guide - ANC Group<\/title>\n<meta name=\"description\" content=\"Learn how Malaysia\u2019s Transfer Pricing Adjustment works under Section 140 &amp; 140A ITA, including ESR interest restriction and arm\u2019s length principles.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ancgroup.biz\/cn\/transfer-pricing-adjustment-malaysia\/\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Transfer Pricing Adjustment Malaysia | ESR 20% Rule &amp; 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