{"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\/ms\/transfer-pricing-adjustment-malaysia\/","title":{"rendered":"Pelarasan Harga Pindahan Malaysia | Panduan Peraturan ESR 20% &amp; Prinsip Arm\u2019s Length"},"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>Pengenalan<\/b><\/h3>\n<p class=\"translation-block\">\u201cPelarasan harga pindahan Malaysia\u201d merujuk kepada kuasa LHDN untuk membetulkan transaksi bukan arm\u2019s length antara entiti berkaitan. Berdasarkan Seksyen 140 dan 140A Akta Cukai Pendapatan 1967 (ITA), Ketua Pengarah Hasil Dalam Negeri (DGIR) boleh melaras harga, faedah, atau caj supaya mencerminkan nilai pasaran yang adil.<\/p>\n<h3><span style=\"text-decoration: underline;\"><b>Seksyen 140 \u2014 Kuasa Menolak atau Mengubah Transaksi<\/b><\/span><\/h3>\n<p>DGIR boleh menolak atau mentafsir semula mana-mana susunan yang:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mengubah beban 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 mengurangkan 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 termasuk transaksi antara:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pihak di mana satu pihak mengawal pihak yang lain; atau<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kedua-dua pihak dikawal oleh entiti yang sama.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Peruntukan ini membolehkan Ketua Pengarah Hasil Dalam Negeri (DGIR) mengambil tindakan terhadap susunan tiruan atau pengelakan cukai, dan mengenakan cukai yang adil ke atas pendapatan yang berpunca dari Malaysia.<\/span><\/p>\n<h3><span style=\"text-decoration: underline;\"><b>Seksyen 140A \u2014 Pelarasan Harga Pindahan<\/b><\/span><\/h3>\n<p>Seksyen 140A yang diperkenalkan pada tahun 2009 secara khusus mengawal selia harga pindahan (transfer pricing).<br \/>\nJika Ketua Pengarah Hasil Dalam Negeri (DGIR) berpendapat bahawa barangan, perkhidmatan atau bantuan kewangan dibekalkan atau diperoleh pada harga yang tidak mencerminkan keadaan pasaran sebenar, beliau boleh menggantikan atau menganggar harga pada paras harga pasaran bebas (arm\u2019s length price).<\/p>\n<p><span style=\"font-weight: 400;\">Contohnya:<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> a) Harga jualan lebih rendah daripada pasaran;<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> b) Harga belian lebih tinggi daripada pihak bebas;<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> c) Tiada pertimbangan dikenakan antara pihak berkaitan.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ini memastikan keuntungan dilaporkan dengan betul di Malaysia dan mengelakkan hakisan asas cukai tempatan.<\/span><\/p>\n<h3><span style=\"text-decoration: underline;\"><b>Prinsip Arm\u2019s Length dan Julat<\/b><\/span><\/h3>\n<p>Harga arm\u2019s length ialah harga yang dipersetujui antara pihak bebas dalam keadaan setanding.<br \/>\nJulat arm\u2019s length di Malaysia biasanya antara peratusil ke-37.5 hingga ke-62.5.<br \/>\nJika keputusan berada di luar julat, median digunakan sebagai pelarasan.<\/p>\n<h3><span style=\"text-decoration: underline;\"><b>Peraturan ESR (Had 20%)<\/b><\/span><\/h3>\n<p>Peraturan Earning Stripping Rules (ESR) menggantikan peraturan Thin Capitalisation bermula 1 Julai 2019.<br \/>\nSeksyen 140C ITA mengehadkan potongan faedah kepada 20% daripada EBITDA bercukai, bagi pinjaman antara pihak berkaitan dan jumlah faedah melebihi RM500,000 setahun.<\/p>\n<p><b>Terpakai kepada:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Syarikat yang mempunyai jumlah perbelanjaan faedah melebihi RM500,000 dalam satu tahun taksiran (YA);<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bantuan kewangan yang diberikan antara pihak yang mempunyai hubungan berkaitan.<\/span><\/li>\n<\/ul>\n<p><b>Tidak terpakai kepada:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Individu<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bank, pengendali insurans, takaful dan retakaful<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kontraktor pembinaan<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pemaju hartanah<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Entiti yang diberi pengecualian di bawah Seksyen 127(3)(b) atau 127(3A) ACP<\/li>\n<\/ul>\n<h3><span style=\"text-decoration: underline;\"><b>Had Potongan Faedah<\/b><\/span><\/h3>\n<p>Di bawah Seksyen 140C, potongan faedah dihadkan kepada 20% daripada cukai-EBITDA (pendapatan sebelum faedah, cukai, susut nilai dan pelunasan).<span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> Cukai-EBITDA dikira seperti berikut:<\/span><\/p>\n<p><b style=\"font-weight: 400;\">EBITDA = A + B + C<\/b><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Komponen<\/b><\/td>\n<td><b>Penerangan<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>A<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Pendapatan perniagaan terlaras sebelum ESR<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>B<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Potongan layak (berganda, tambahan atau khas)<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>C<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Faedah pinjaman dalam transaksi terkawal<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h3><span style=\"text-decoration: underline;\"><b>Rekod &amp; Pelarasan Bersesuaian<\/b><\/span><\/h3>\n<p>Jika salah satu pihak dalam transaksi terkawal menerima pelarasan harga pindahan, pihak yang satu lagi boleh memohon pelarasan sepadan untuk mengelakkan cukai berganda.<br \/>\nPembayar cukai mesti menyimpan dokumentasi serentak sekurang-kurangnya selama tujuh tahun seperti yang dikehendaki di bawah Seksyen 82 dan 82A Akta Cukai Pendapatan (ACP).<\/p>\n<p><span style=\"font-weight: 400;\">Kegagalan menyelenggara dokumentasi yang betul boleh mengakibatkan:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Penilaian tambahan oleh LHDN; dan<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Penalti sehingga 100% daripada cukai yang tidak dikenakan.<\/li>\n<\/ul>\n<h3><b>Poin Utama<\/b><\/h3>\n<ul>\n<li><span style=\"font-weight: 400;\">Seksyen 140A memberi kuasa kepada DGIR melaras harga bukan arm\u2019s length.<\/span><\/li>\n<li class=\"translation-block\">ESR mengehadkan potongan faedah kepada 20% EBITDA.<\/li>\n<li><span style=\"font-weight: 400;\">Pinjaman pihak berkaitan mesti mematuhi prinsip arm\u2019s length.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Simpan rekod bagi mengelak cukai berganda &amp; penalti.<\/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\/ms\/transfer-pricing-adjustment-malaysia\/\" \/>\n<meta property=\"og:locale\" content=\"ms_MY\" \/>\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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