{"id":6889,"date":"2025-11-24T15:54:08","date_gmt":"2025-11-24T07:54:08","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=6889"},"modified":"2025-11-27T09:23:36","modified_gmt":"2025-11-27T01:23:36","slug":"transfer-pricing-malaysia-arms-length-control-rules","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/ms\/transfer-pricing-malaysia-arms-length-control-rules\/","title":{"rendered":"Transfer Pricing Malaysia | Prinsip Arm\u2019s Length, Kawalan &amp; Peraturan"},"content":{"rendered":"<h1><a href=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/woman-working-with-finances-table-smartphone-money-notepad-scaled.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-6890\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/woman-working-with-finances-table-smartphone-money-notepad-scaled.jpg\" alt=\"transfer pricing malaysia\" width=\"2960\" height=\"1665\" srcset=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/woman-working-with-finances-table-smartphone-money-notepad-scaled.jpg 2960w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/woman-working-with-finances-table-smartphone-money-notepad-768x432.jpg 768w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/woman-working-with-finances-table-smartphone-money-notepad-1536x864.jpg 1536w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/woman-working-with-finances-table-smartphone-money-notepad-2048x1152.jpg 2048w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/woman-working-with-finances-table-smartphone-money-notepad-18x10.jpg 18w\" sizes=\"(max-width: 2960px) 100vw, 2960px\" \/><\/a><\/h1>\n<h1><b>Pengenalan\u00a0<\/b><\/h1>\n<p>Transfer pricing di Malaysia merujuk kepada penentuan harga bagi pemindahan barangan, perkhidmatan, dan harta tidak ketara antara pihak bersekutu.\n Secara ideal, harga antara entiti berkaitan seharusnya mencerminkan keadaan pasaran sebenar \u2014 dikenali sebagai Prinsip Arm\u2019s Length.<\/p>\n<p>Namun, apabila syarikat di bawah kawalan yang sama menjalankan transaksi, harga mungkin menyimpang daripada realiti pasaran.\n Ini boleh menyebabkan Lembaga Hasil Dalam Negeri Malaysia (LHDN) membuat pelarasan cukai di bawah Akta Cukai Pendapatan 1967 (ITA).<\/p>\n<h2><span style=\"text-decoration: underline;\"><b>Definisi Transfer Pricing<\/b><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Transfer pricing meliputi penetapan harga antara syarikat bersekutu bagi:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Pemindahan barangan<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Penyediaan perkhidmatan<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Penggunaan atau pemindahan harta tidak ketara (seperti cap dagang atau paten)<\/li>\n<\/ul>\n<p class=\"translation-block\">Matlamatnya ialah memastikan harga adalah setara dengan yang dikenakan oleh pihak bebas dalam keadaan yang sama.<\/p>\n<h2><span style=\"text-decoration: underline;\"><b>Kawalan dan Pihak Bersekutu<\/b><\/span><\/h2>\n<p>Di bawah Seksyen 139 ITA, \u201ckawalan\u201d termasuk kawalan langsung atau tidak langsung.<span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> Dua syarikat dianggap bersekutu jika:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Satu syarikat mengambil bahagian secara langsung atau tidak langsung dalam pengurusan, kawalan, atau modal syarikat lain; atau<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Orang yang sama mengambil bahagian secara langsung atau tidak langsung dalam pengurusan, kawalan, atau modal kedua-dua syarikat.<\/span><\/li>\n<\/ul>\n<p class=\"translation-block\">Syarikat terkawal bermaksud:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Tidak mempunyai lebih daripada 50 ahli; dan<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Dikawal oleh tidak lebih daripada lima orang.<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Seseorang dianggap mempunyai kawalan jika dia:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Boleh melaksanakan atau memperoleh kawalan ke atas urusan syarikat;<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Memiliki atau berhak memperoleh majoriti saham atau kuasa mengundi;<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Berhak kepada agihan yang lebih besar atau saham boleh tebus semasa pembubaran.<\/li>\n<\/ul>\n<p>\ud83d\udcc5 Kemas Kini:<br \/>\nBermula 1 Januari 2019, definisi \u201ckawalan\u201d bagi tujuan transfer pricing telah dikurangkan daripada 50% kepada 20% pegangan saham di bawah Seksyen 140A(5A) jika seseorang mempunyai kawalan substantif terhadap operasi perniagaan.<\/p>\n<h2><span style=\"text-decoration: underline;\"><b>Kuasa LHDN untuk Menolak Transaksi<\/b><\/span><\/h2>\n<p>Di bawah Seksyen 140 ITA 1967, Ketua Pengarah (DG) boleh menolak atau mengklasifikasikan semula mana-mana transaksi jika ia:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mengubah insiden cukai;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Melepaskan seseorang daripada liabiliti cukai;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mengelak atau menghindari cukai; atau<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Menghalang pelaksanaan akta.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ini terpakai kepada transaksi antara:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pihak di mana satu mempunyai kawalan ke atas yang lain; atau<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Individu yang mempunyai hubungan kekeluargaan (termasuk ibu bapa, anak, adik-beradik, bapa\/ibu saudara, anak saudara, sepupu atau keturunan langsung).<\/li>\n<\/ul>\n<h2><span style=\"text-decoration: underline;\"><b>Prinsip Arm\u2019s Length \u2014 Seksyen 140A(2)<\/b><\/span><\/h2>\n<p>Apabila pembayar cukai menjalankan transaksi dengan pihak bersekutu, dia mesti menggunakan harga arm\u2019s length.<\/p>\n<p>\ud83d\udca1 Harga arm\u2019s length bermaksud harga yang akan dipersetujui antara pihak bebas dalam keadaan yang sebanding.<\/p>\n<p>Ini memastikan keuntungan dilaporkan dan dikenakan cukai dengan betul di Malaysia.<\/p>\n<h2><span style=\"text-decoration: underline;\"><b>Keperluan Dokumentasi Transfer Pricing<\/b><\/span><\/h2>\n<p>Dokumentasi TP diperlukan untuk transaksi terkawal yang melibatkan barangan, perkhidmatan dan harta tidak ketara antara pihak bersekutu.<\/p>\n<p class=\"translation-block\">Dokumentasi penuh diperlukan jika:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Pendapatan kasar melebihi RM25 juta; dan<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Jumlah transaksi pihak bersekutu melebihi RM15 juta; atau<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Bantuan kewangan melebihi RM50 juta.<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Dokumentasi mesti merangkumi:<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> \u2705 Analisis fungsi (fungsi, aset, risiko)<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> \u2705 Penerangan transaksi pihak bersekutu<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> \u2705 Analisis perbandingan<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> \u2705 Kaedah dan justifikasi transfer pricing<\/span><\/p>\n<h2><span style=\"text-decoration: underline;\"><b>Kaedah Transfer Pricing<\/b><\/span><\/h2>\n<p>Dalam menentukan kaedah yang paling sesuai, pertimbangkan:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Sifat transaksi (melalui analisis fungsi)<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tahap kebolehbandingan transaksi tidak terkawal<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ketepatan dan kebolehpercayaan data<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ketepatan andaian<\/span><\/li>\n<\/ul>\n<p>Jika kaedah standard tidak boleh digunakan, LHDN boleh menerima kaedah alternatif jika hasilnya sejajar dengan prinsip arm\u2019s length.<\/p>\n<h3><b>1\ufe0f\u20e3 Kaedah Harga Tidak Terkawal yang Setara (CUP)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Membandingkan harga yang dikenakan dalam transaksi terkawal dengan harga dalam transaksi tidak terkawal yang boleh dibandingkan.<\/span><\/p>\n<h3><b>2\ufe0f\u20e3 Kaedah Harga Jualan Semula (RPM)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Digunakan apabila pengedar membeli daripada entiti bersekutu dan menjual kepada pelanggan bebas.<\/span><\/p>\n<h3><b>3\ufe0f\u20e3 Kaedah Kos Tambahan (CPM)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Sesuai untuk barangan separa siap atau pembuatan kontrak, di mana harga pindahan ditentukan berdasarkan kos pengeluaran ditambah dengan margin keuntungan yang munasabah.<\/span><\/p>\n<h3><b>4\ufe0f\u20e3 Kaedah Pembahagian Keuntungan (PSM)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Sesuai digunakan apabila pihak yang berkaitan terlibat dalam operasi yang sangat bersepadu, dan setiap transaksi tidak dapat dinilai secara berasingan.<\/span><\/p>\n<h3><b>5\ufe0f\u20e3 Kaedah Margin Keuntungan Bersih Transaksi (TNMM)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Membandingkan margin keuntungan bersih berbanding asas tertentu (contohnya kos, jualan atau aset) dengan margin yang diperoleh oleh pihak bebas dalam keadaan yang setanding.<\/span><\/p>\n<h2><span style=\"text-decoration: underline;\"><b>Penyimpanan Rekod dan Penalti<\/b><\/span><\/h2>\n<p>Di bawah Seksyen 82 &amp; 82A ITA, pembayar cukai mesti menyimpan rekod selama sekurang-kurangnya tujuh (7) tahun sama ada dalam bentuk fizikal atau elektronik.<br \/>\nKegagalan menyimpan rekod atau menyerahkan dokumentasi TP boleh mengakibatkan:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Pelarasan oleh LHDN; dan<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Penalti sehingga 100% daripada cukai tertunggak.<\/li>\n<\/ul>\n<h2><b>Poin Utama<\/b><\/h2>\n<ul>\n<li class=\"translation-block\">Transfer pricing memastikan transaksi pihak bersekutu mencerminkan keadaan pasaran sebenar.<\/li>\n<li class=\"translation-block\">Definisi kawalan kini termasuk pegangan saham serendah 20%.<\/li>\n<li class=\"translation-block\">Seksyen 140A(2) memerlukan harga yang adil antara pihak bersekutu.<\/li>\n<li class=\"translation-block\">Dokumentasi adalah wajib bagi entiti besar atau transaksi signifikan.<\/li>\n<li class=\"translation-block\">LHDN boleh menolak susunan tiruan di bawah Seksyen 140 ITA.<\/li>\n<\/ul>\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\u00a0 Transfer pricing in Malaysia refers to the pricing of goods, services, and intangibles transferred between associated persons. Ideally, the price between related entities should reflect the same conditions as transactions between independent parties \u2014 known as the arm\u2019s length principle. However, when companies under common control transact, prices may deviate from market reality. This [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6890,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-6889","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 Malaysia | Arm\u2019s Length, Control &amp; Rules - ANC Group<\/title>\n<meta name=\"description\" content=\"Learn how Transfer Pricing works in Malaysia under Section 140 &amp; 140A ITA 1967 \u2014 control definition, arm\u2019s length principle, and documentation rules.\" \/>\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\/transfer-pricing-malaysia-arms-length-control-rules\/\" \/>\n<meta property=\"og:locale\" content=\"ms_MY\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Transfer Pricing Malaysia | Arm\u2019s Length, Control &amp; Rules - ANC Group\" \/>\n<meta property=\"og:description\" content=\"Learn how Transfer Pricing works in Malaysia under Section 140 &amp; 140A ITA 1967 \u2014 control definition, arm\u2019s length principle, and documentation rules.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ancgroup.biz\/ms\/transfer-pricing-malaysia-arms-length-control-rules\/\" \/>\n<meta property=\"og:site_name\" content=\"ANC Group\" \/>\n<meta property=\"article:published_time\" content=\"2025-11-24T07:54:08+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-11-27T01:23:36+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/woman-working-with-finances-table-smartphone-money-notepad-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2960\" \/>\n\t<meta property=\"og:image:height\" content=\"1665\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"songliew\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"songliew\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minit\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/transfer-pricing-malaysia-arms-length-control-rules\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/transfer-pricing-malaysia-arms-length-control-rules\\\/\"},\"author\":{\"name\":\"songliew\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#\\\/schema\\\/person\\\/2bb1a9c06f502416060c764001b2bc66\"},\"headline\":\"Transfer Pricing Malaysia | Arm\u2019s Length, Control &#038; Rules\",\"datePublished\":\"2025-11-24T07:54:08+00:00\",\"dateModified\":\"2025-11-27T01:23:36+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/transfer-pricing-malaysia-arms-length-control-rules\\\/\"},\"wordCount\":895,\"publisher\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/transfer-pricing-malaysia-arms-length-control-rules\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2025\\\/11\\\/woman-working-with-finances-table-smartphone-money-notepad-scaled.jpg\",\"articleSection\":[\"Income Tax\"],\"inLanguage\":\"ms-MY\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/transfer-pricing-malaysia-arms-length-control-rules\\\/\",\"url\":\"https:\\\/\\\/ancgroup.biz\\\/transfer-pricing-malaysia-arms-length-control-rules\\\/\",\"name\":\"Transfer Pricing Malaysia | Arm\u2019s Length, Control & Rules - ANC Group\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/transfer-pricing-malaysia-arms-length-control-rules\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/transfer-pricing-malaysia-arms-length-control-rules\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2025\\\/11\\\/woman-working-with-finances-table-smartphone-money-notepad-scaled.jpg\",\"datePublished\":\"2025-11-24T07:54:08+00:00\",\"dateModified\":\"2025-11-27T01:23:36+00:00\",\"description\":\"Learn how Transfer Pricing works in Malaysia under Section 140 & 140A ITA 1967 \u2014 control definition, arm\u2019s length principle, and documentation rules.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/transfer-pricing-malaysia-arms-length-control-rules\\\/#breadcrumb\"},\"inLanguage\":\"ms-MY\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/ancgroup.biz\\\/transfer-pricing-malaysia-arms-length-control-rules\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ms-MY\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/transfer-pricing-malaysia-arms-length-control-rules\\\/#primaryimage\",\"url\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2025\\\/11\\\/woman-working-with-finances-table-smartphone-money-notepad-scaled.jpg\",\"contentUrl\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2025\\\/11\\\/woman-working-with-finances-table-smartphone-money-notepad-scaled.jpg\",\"width\":2960,\"height\":1665,\"caption\":\"transfer pricing malaysia\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/transfer-pricing-malaysia-arms-length-control-rules\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/ancgroup.biz\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Transfer Pricing Malaysia | Arm\u2019s Length, Control &#038; Rules\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#website\",\"url\":\"https:\\\/\\\/ancgroup.biz\\\/\",\"name\":\"ANC Group\",\"description\":\"Empower Business, Accelerate Forward\",\"publisher\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/ancgroup.biz\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ms-MY\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#organization\",\"name\":\"ANC Group\",\"url\":\"https:\\\/\\\/ancgroup.biz\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ms-MY\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2025\\\/02\\\/ANC-New-Final-Logo-reversewith-R.png\",\"contentUrl\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2025\\\/02\\\/ANC-New-Final-Logo-reversewith-R.png\",\"width\":1646,\"height\":949,\"caption\":\"ANC Group\"},\"image\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#\\\/schema\\\/person\\\/2bb1a9c06f502416060c764001b2bc66\",\"name\":\"songliew\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ms-MY\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/49165a96925e4fb18994499869018ec0fd07ec1b4e7d357555384b853fddfef4?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/49165a96925e4fb18994499869018ec0fd07ec1b4e7d357555384b853fddfef4?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/49165a96925e4fb18994499869018ec0fd07ec1b4e7d357555384b853fddfef4?s=96&d=mm&r=g\",\"caption\":\"songliew\"},\"url\":\"https:\\\/\\\/ancgroup.biz\\\/ms\\\/author\\\/songliew\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Transfer Pricing Malaysia | Arm\u2019s Length, Control & Rules - ANC Group","description":"Learn how Transfer Pricing works in Malaysia under Section 140 & 140A ITA 1967 \u2014 control definition, arm\u2019s length principle, and documentation rules.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/ancgroup.biz\/ms\/transfer-pricing-malaysia-arms-length-control-rules\/","og_locale":"ms_MY","og_type":"article","og_title":"Transfer Pricing Malaysia | Arm\u2019s Length, Control & Rules - ANC Group","og_description":"Learn how Transfer Pricing works in Malaysia under Section 140 & 140A ITA 1967 \u2014 control definition, arm\u2019s length principle, and documentation rules.","og_url":"https:\/\/ancgroup.biz\/ms\/transfer-pricing-malaysia-arms-length-control-rules\/","og_site_name":"ANC Group","article_published_time":"2025-11-24T07:54:08+00:00","article_modified_time":"2025-11-27T01:23:36+00:00","og_image":[{"width":2960,"height":1665,"url":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/woman-working-with-finances-table-smartphone-money-notepad-scaled.jpg","type":"image\/jpeg"}],"author":"songliew","twitter_card":"summary_large_image","twitter_misc":{"Written by":"songliew","Est. reading time":"5 minit"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/ancgroup.biz\/transfer-pricing-malaysia-arms-length-control-rules\/#article","isPartOf":{"@id":"https:\/\/ancgroup.biz\/transfer-pricing-malaysia-arms-length-control-rules\/"},"author":{"name":"songliew","@id":"https:\/\/ancgroup.biz\/#\/schema\/person\/2bb1a9c06f502416060c764001b2bc66"},"headline":"Transfer Pricing Malaysia | Arm\u2019s Length, Control &#038; Rules","datePublished":"2025-11-24T07:54:08+00:00","dateModified":"2025-11-27T01:23:36+00:00","mainEntityOfPage":{"@id":"https:\/\/ancgroup.biz\/transfer-pricing-malaysia-arms-length-control-rules\/"},"wordCount":895,"publisher":{"@id":"https:\/\/ancgroup.biz\/#organization"},"image":{"@id":"https:\/\/ancgroup.biz\/transfer-pricing-malaysia-arms-length-control-rules\/#primaryimage"},"thumbnailUrl":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/woman-working-with-finances-table-smartphone-money-notepad-scaled.jpg","articleSection":["Income Tax"],"inLanguage":"ms-MY"},{"@type":"WebPage","@id":"https:\/\/ancgroup.biz\/transfer-pricing-malaysia-arms-length-control-rules\/","url":"https:\/\/ancgroup.biz\/transfer-pricing-malaysia-arms-length-control-rules\/","name":"Transfer Pricing Malaysia | Arm\u2019s Length, Control & Rules - ANC Group","isPartOf":{"@id":"https:\/\/ancgroup.biz\/#website"},"primaryImageOfPage":{"@id":"https:\/\/ancgroup.biz\/transfer-pricing-malaysia-arms-length-control-rules\/#primaryimage"},"image":{"@id":"https:\/\/ancgroup.biz\/transfer-pricing-malaysia-arms-length-control-rules\/#primaryimage"},"thumbnailUrl":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/woman-working-with-finances-table-smartphone-money-notepad-scaled.jpg","datePublished":"2025-11-24T07:54:08+00:00","dateModified":"2025-11-27T01:23:36+00:00","description":"Learn how Transfer Pricing works in Malaysia under Section 140 & 140A ITA 1967 \u2014 control definition, arm\u2019s length principle, and documentation rules.","breadcrumb":{"@id":"https:\/\/ancgroup.biz\/transfer-pricing-malaysia-arms-length-control-rules\/#breadcrumb"},"inLanguage":"ms-MY","potentialAction":[{"@type":"ReadAction","target":["https:\/\/ancgroup.biz\/transfer-pricing-malaysia-arms-length-control-rules\/"]}]},{"@type":"ImageObject","inLanguage":"ms-MY","@id":"https:\/\/ancgroup.biz\/transfer-pricing-malaysia-arms-length-control-rules\/#primaryimage","url":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/woman-working-with-finances-table-smartphone-money-notepad-scaled.jpg","contentUrl":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/woman-working-with-finances-table-smartphone-money-notepad-scaled.jpg","width":2960,"height":1665,"caption":"transfer pricing malaysia"},{"@type":"BreadcrumbList","@id":"https:\/\/ancgroup.biz\/transfer-pricing-malaysia-arms-length-control-rules\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/ancgroup.biz\/"},{"@type":"ListItem","position":2,"name":"Transfer Pricing Malaysia | Arm\u2019s Length, Control &#038; Rules"}]},{"@type":"WebSite","@id":"https:\/\/ancgroup.biz\/#website","url":"https:\/\/ancgroup.biz\/","name":"ANC Group","description":"Empower Business, Accelerate Forward","publisher":{"@id":"https:\/\/ancgroup.biz\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/ancgroup.biz\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ms-MY"},{"@type":"Organization","@id":"https:\/\/ancgroup.biz\/#organization","name":"ANC Group","url":"https:\/\/ancgroup.biz\/","logo":{"@type":"ImageObject","inLanguage":"ms-MY","@id":"https:\/\/ancgroup.biz\/#\/schema\/logo\/image\/","url":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/02\/ANC-New-Final-Logo-reversewith-R.png","contentUrl":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/02\/ANC-New-Final-Logo-reversewith-R.png","width":1646,"height":949,"caption":"ANC Group"},"image":{"@id":"https:\/\/ancgroup.biz\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/ancgroup.biz\/#\/schema\/person\/2bb1a9c06f502416060c764001b2bc66","name":"songliew","image":{"@type":"ImageObject","inLanguage":"ms-MY","@id":"https:\/\/secure.gravatar.com\/avatar\/49165a96925e4fb18994499869018ec0fd07ec1b4e7d357555384b853fddfef4?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/49165a96925e4fb18994499869018ec0fd07ec1b4e7d357555384b853fddfef4?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/49165a96925e4fb18994499869018ec0fd07ec1b4e7d357555384b853fddfef4?s=96&d=mm&r=g","caption":"songliew"},"url":"https:\/\/ancgroup.biz\/ms\/author\/songliew\/"}]}},"_links":{"self":[{"href":"https:\/\/ancgroup.biz\/ms\/wp-json\/wp\/v2\/posts\/6889","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ancgroup.biz\/ms\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ancgroup.biz\/ms\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ancgroup.biz\/ms\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/ancgroup.biz\/ms\/wp-json\/wp\/v2\/comments?post=6889"}],"version-history":[{"count":6,"href":"https:\/\/ancgroup.biz\/ms\/wp-json\/wp\/v2\/posts\/6889\/revisions"}],"predecessor-version":[{"id":7135,"href":"https:\/\/ancgroup.biz\/ms\/wp-json\/wp\/v2\/posts\/6889\/revisions\/7135"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ancgroup.biz\/ms\/wp-json\/wp\/v2\/media\/6890"}],"wp:attachment":[{"href":"https:\/\/ancgroup.biz\/ms\/wp-json\/wp\/v2\/media?parent=6889"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ancgroup.biz\/ms\/wp-json\/wp\/v2\/categories?post=6889"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ancgroup.biz\/ms\/wp-json\/wp\/v2\/tags?post=6889"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}