Introduction

The Malaysian Transfer Pricing Guidelines explain the provision of Section 140A in the Income Tax Act 1967 and the Transfer Pricing Rules 2012. It governs the standard and rules based on the arm's length principle to be applied on transactions between associated persons.

Currently, the Guidelines is being updated to reinforce the existing standard and reformatted on its presentation in the website. The Guidelines will be updated gradually based on Chapters. The new or updated chapter will be indicated and can be found under 'Updated version of Transfer Pricing 2012' while the remaining chapters can be referred in the Transfer Pricing Guidelines 2012.

Contact

If you have any further questions regarding transfer pricing,please send your question to:
lhdn_tp@hasil.gov.my

Disclaimer

Examples in these Guidelines are provided for illustration purposes only. It should not be used as a justification for any disputes as the facts in those examples might be different from the actual cases.

• Income Tax (Transfer Pricing) Rules 2023 NEW
• Income Tax (Transfer Pricing) Rules 2012
• Transfer Pricing Guidelines (Updated Version 2017)
• Updated version of Transfer Pricing Guidelines 2012
  • Chapter II - The Arm's Length Principle
  • Chapter VIII - Intangibles
  • Chapter X - Commodity Transactions
  • Chapter XI - Documentation
• Transfer Pricing Documentation (TPD) Flowchart
• Minimum Transfer Pricing Documentation Template NEW
• Explanatory Notes On Minimum Transfer Pricing Template NEW
• Frequently Asked Questions (as at 01/11/2018)
• Frequently Asked Questions (FAQ) on Matters Arising From Subsection 140A(3C), ITA 1967 (as at 18/01/2024)