01/02/2026
Practical Guide on Preparing Transfer Pricing Documentation and TP Tax Audit
Introduction:
Taxpayers who fail to submit contemporaneous TP Documentation within 14 days will be liable to a fine of minimum RM20K to maximum RM100k and TP adjustments will be subject a surcharge of 5% of the amount of increase, or reduction of any deduction or loss.
Objective:
Understand the legislation, ruling and regulations
Identify and preparing type of TP Documentation
Identify various challenging areas in preparing TP Documentation
Preparing for TP audit by IRBM.
Course Outline:
What is transfer pricing;
The scope and developments of TP in Malaysia;
TP legislation, rules, and regulations;
What is contemporaneous TP Documentation, types, the arm’s length principal, methodologies;
Comparability of transactions, intra-group services and financing, and intercompany agreement;
Group organizational structure, controlled transactions, pricing policy, FAR, and comparability analysis; and
TP Documentation audit framework, common issues and avoiding pitfalls, penalty for non-compliance.
Please visit our website at
https://www.tst.my/practical-guide-on-preparing-transfer-pricing-documentation-and-tp-tax-audit/
For other TST training programmes
Please visit our website at
https://www.tst.my/In-House-Training/
Or register your interest below:
https://bit.ly/3xPHaFg
FOR MORE INFORMATION, PLEASE CONTACT US:
TST CONSULTANTS SDN BHD (631559-X)
No. 5-1, Jalan 3/125D, Desa Petaling
57100 Kuala Lumpur
Email: [email protected], [email protected]
Contact us: +603 9057 1233 (Ms Sally)
WhatsApp: +6016 209 2085 (TST)
