- Income Tax (Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports) Order 2016
- Income Tax (Country-by-Country Reporting) Rules 2016
- Income Tax (Country-by-Country Reporting) (Amendment) Rules 2017 New!
- Labuan Business Activity Tax (Country-by Country Reporting) Regulations 2017 New!
The Base Erosion and Profit Shifting (BEPS) Action Plan recognised that enhancing transparency for tax administrations by providing them with adequate information to assess high-level transfer pricing and other BEPS-related risks is a crucial aspect for tackling the BEPS issues. Action Plan 13 provides a template for multinational company to report annually and for each tax jurisdiction in which they do business the information set out therein. This report is called the Country-by-Country Reporting (CbCR).
CbCR has been introduced in the Final Report on BEPS Action 13 published by the Organisation for Economic Co-operation and Development (OECD) in October 2015, as part of the three-tiered approach to transfer pricing documentation. The three-tiered standardised approach to transfer pricing documentations are represented by Master File, Local File and CbCR. The purpose is to enhance the transparency for tax administration, taking into consideration the compliance costs for businesses.
Reporting of CbCR information will be in accordance to the OECD's CbCR Extensible Marrkup Language (XML) Schema
- Country-by-Country Reporting XML Schema and User Guide
- Country-by-Country Reporting Status Message XML Schema and User Guide New!
Submission of the CbCR Reporting is through the IRBM's IT platform. Information on this IT platform will constantly be updated.
Parent Surrogate Filing/Voluntary Filing
Parent Surrogate/Voluntary Filing for Financial Year 2016 is available for Malaysia's Ultimate Holding Entity
For the submission of Notification Letter (original copy) or any queries pertaining to CbCR, kindly contact us at :
Department of International Taxation
Headquarters Inland Revenue Board of Malaysia
Level 12, Menara Hasil
Persiaran Rimba Permai
Cyber 8, 63000 Cyberjaya
Telephone: (+603) 8313 8888
Fax: (+603) 8313 7848
- Annex A : Template for the Country-by-Country Report
- Annex B : Notification Letter - Reporting Entity New!
- Annex C1 : Notification Letter - Non-Reporting Entity (Constituent Entity Under Malaysian Reporting Entity) New!
- Annex C2 : Notification Letter - Non-Reporting Entity (Constituent Under The Reporting Entity Outside Malaysia) - as at 13 Dec 2018 New!