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.


If you have any further questions regarding transfer pricing,please send your question to:


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.