Templat Minimum Dokumentasi Pemindahan Harga

Tarikh Penerbitan: 11 November 2022

Objektif Malaysian Transfer Pricing Guidelines (“TP Guidelines”) adalah untuk menerangkan peruntukan Seksyen 140A di bawah Income Tax Act 1967 (“ITA”) dan Transfer Pricing Rules 2012. Garis panduan ini terpakai bagi transaksi antara pihak-pihak yang mempunyai hubungan (associated persons) berdasarkan prinsip harga pasaran bebas (arm’s length principle).

Lembaga Hasil Dalam Negeri Malaysia (LHDNM) telah mengeluarkan satu templat Minimum Dokumentasi Pemindahan Harga (TPD) bagi membantu pembayar cukai yang berada di luar skop perenggan 1.3.1 Garis Panduan TP. Perenggan 1.3.1 menyatakan bahawa pembayar cukai yang memenuhi kriteria berikut perlu menyediakan dokumentasi TPD semasa (contemporaneous TPD):

Pembayar cukai yang tidak memenuhi kriteria di atas boleh memilih untuk menyediakan Minimum TPD di bawah perenggan 11.2.4 (a), (c) dan (d) Garis Panduan TP.

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

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