Penentuan Harga Awal

Advance Pricing Arrangement (APA)

An advance pricing arrangement (APA) is an arrangement between a taxpayer and the Director General of Inland Revenue (DGIR) or between Competent Authorities that determines the transfer pricing methodology to ascertain the prospective arm's length transfer prices of specified related party transactions between the taxpayer and its foreign affiliates over a specified period of time, under specified terms and conditions. APAs are intended to provide certainty to the taxpayers with regard to their transfer pricing policies and alleviate costly and time-consuming transfer pricing audits and examinations.

In addition to unilateral APA, IRBM also accept applications for bilateral APA (BAPA) and multilateral APA (MAPA) with its treaty partners. A permanent establishment/ branch in Malaysia may only apply for a BAPA/ MAPA through an application by its head office on behalf of the permanent establishment to the Director General of Income Tax (DGIR).

Further information on APA is outlined in the Income Tax (Advance Pricing Arrangement) Rules 2012, Income Tax (Advance Pricing Arrangement)(Amendment) Rules 2017 and Advance Pricing Arrangement Guidelines 2012.

Enquiries and submission of APA application
Please address enquiries and submission of APA application to:

Department of International Taxation
Headquarters Inland Revenue Board of Malaysia
Level 12, Menara Hasil
Persiaran Rimba Permai
Cyber 8, 63000 Cyberjaya
Telephone: (+603) 8313 8851
Fax : (+603) 8313 7848 / (+603) 8313 7849
Email :

Income Tax (Advance Pricing Arrangement) Rules 2023 - NEW

Advance Pricing Arrangement Guidelines 2012 - versi Bahasa Inggeris sahaja

Contact details of Competent Authorities for APA applications - versi Bahasa Inggeris sahaja UPDATED - 01.01.2023

FAQ - APA Treatment Due to Covid19 - versi Bahasa Inggeris sahaja UPDATED - 7.10.2020


  Below are the related forms for the submission of an APA application.

  1. Unilateral Advance Pricing Arrangement Form
  2. Bilateral Advance Pricing Arrangement Form