{"id":5149,"date":"2023-03-13T12:30:07","date_gmt":"2023-03-13T04:30:07","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=3803"},"modified":"2025-11-06T09:35:46","modified_gmt":"2025-11-06T01:35:46","slug":"minimum-transfer-pricing","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/ms\/minimum-transfer-pricing\/","title":{"rendered":"Templat Minimum Dokumentasi Pemindahan Harga: Pastikan Pematuhan dengan Kemas Kini Terkini 2022"},"content":{"rendered":"

Templat Minimum Dokumentasi Pemindahan Harga<\/strong><\/h4>\n

Tarikh Penerbitan: 11 November 2022<\/p>\n

Objektif Malaysian Transfer Pricing Guidelines (\u201cTP Guidelines\u201d) adalah untuk menerangkan peruntukan Seksyen 140A di bawah Income Tax Act 1967 (\u201cITA\u201d) 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\u2019s length principle).<\/p>\n

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.\nPerenggan 1.3.1 menyatakan bahawa pembayar cukai yang memenuhi kriteria berikut perlu menyediakan dokumentasi TPD semasa (contemporaneous TPD):<\/p>\n

a. Individu atau entiti yang menjalankan perniagaan dengan jumlah pendapatan kasar tidak melebihi RM25 juta, dan jumlah keseluruhan transaksi pihak berkaitan tidak melebihi RM15 juta; atau<\/div>\n
b. Individu atau entiti yang memberikan bantuan kewangan tidak melebihi RM50 juta (tidak termasuk institusi kewangan).<\/div>\n

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.<\/p>\n

For the minimum transfer pricing documentation template, kindly click HERE<\/a><\/u>.<\/p>\n

\n
\n

ANC Group – Your Personal Tax Advisor<\/span><\/strong><\/h3>\n<\/div>\n

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 expatriates<\/a>, entrepreneurs<\/a>, and listed and non-listed companies<\/a>.<\/p>\n

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

We keep you abreast with Malaysia tax updates and any changes in the local regulations.<\/p>\n

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

[vc_btn title=”Get a Quote” color=”orange” size=”lg” link=”url:%23Footer|title:Footer||” el_id=”buttonGetQuoteTaxService”]<\/p>","protected":false},"excerpt":{"rendered":"

Minimum Transfer Pricing Documentation Template Date of Publication: 11 November 2022 The objective of the Malaysian Transfer Pricing Guidelines (\u201cTP Guidelines\u201d) is to explain the provision of Section 140A in the Income Tax Act 1967 (\u201cITA\u201d) and the Transfer Pricing Rules 2012. This TP Guideline applies to the transactions between the associated persons based on […]<\/p>","protected":false},"author":1,"featured_media":5391,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,33,42],"tags":[],"class_list":["post-5149","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-employment","category-publication","category-taxation"],"acf":[],"yoast_head":"\nMinimum Transfer Pricing Documentation Template for 2023<\/title>\n<meta name=\"description\" content=\"Minimum Transfer Pricing Documentation Template - The Objective of the Malaysian Transfer Pricing Guidelines (\u201cTP Guidelines\u201d) is to explain\" \/>\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\/ms\/minimum-transfer-pricing\/\" \/>\n<meta property=\"og:locale\" content=\"ms_MY\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Minimum Transfer Pricing Documentation Template for 2023\" \/>\n<meta property=\"og:description\" content=\"Minimum Transfer Pricing Documentation Template - 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