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[null,"Preparation of TPD"]
[]
[null,"Question",null,"Select Yes or No and click ENTER"]
[null,1,"Do you have a controlled transaction as per Section 140A?",null,"i"]
[]
[null,{"$f":"IF(C6=\"\",\"\",2)","v":""},{"$f":"IF(D4=\"yes\", \"Are you a person carrying on a business?\",\"\")","v":""}]
[]
[null,{"$f":"IF(C8=\"\",\"\",3)","v":""},{"$f":"IF(D6=\"yes\", \"Are the following thresholds met?\",\"\")","v":""}]
[null,null,{"$f":"IF(C8=\"\",\"\", \"For a person carrying on a business:\nGross business income > RM25M AND \nAmount of controlled transaction > RM15M\")","v":""}]
[null,null,{"$f":"IF(C8=\"\",\"\",\"OR\")","v":""}]
[null,null,{"$f":"IF(C8=\"\",\"\",\"Where a person (excluding financial institutions) provides financial assistance:\nThe controlled financial assistance > RM50M\")","v":""}]
[]
[null,{"$f":"IF(C13=\"\",\"\",4)","v":""},{"$f":"IF(D9=\"Yes\", \"Do you have any controlled transactions with related person(s) outside Malaysia?\",\"\")","v":""}]
[]
[null,{"$f":"IF(C15=\"\",\"\",\"5\")","v":""},{"$f":"IF(D13=\"No\", \"Are you and ALL of your related person(s) chargeable to tax in Malaysia?\",\"\")","v":""},null,"i"]
[]
[null,{"$f":"IF(C17=\"\",\"\",\"6\")","v":""},{"$f":"IF(D15=\"\",\"\", IF(D15=\"Yes\", \"Do you or any of your related person(s) enjoy tax incentives or suffer from continual losses or is taxed at a different rate, where any adjustments may alter the total tax payable?\",\"Is the non-chargeability to tax due to any person enjoying tax incentives or suffers from continual losses?\"))","v":""}]
[]
[]
[]
[]
[]
[null,null,{"$f":"IF(OR(C21=\"Full TPD is required\",C21=\"TPD is not required but it is encouraged to prepare a full TPD\",C21=\"Minimum TPD is required (may opt for full TPD)\")=TRUE, C28,\"\")","v":""}]
[null,null,{"$f":"IF(C21=\"Minimum TPD is required (may opt for full TPD)\",C29&\" \"&\nC30,\"\")","v":""}]
[]
[]
[null,"Yes","IF(AND(D4=\"yes\",D6=\"yes\",D9=\"yes\",D13=\"yes\"), \"Full TPD is required\", IF(AND(D4=\"yes\",D6=\"yes\",D9=\"yes\",D13=\"no\", D15=\"no\", D17=\"no\"), \"Full TPD is required\", IF(AND(D4=\"yes\",D6=\"yes\",D9=\"yes\",D13=\"no\", D15=\"yes\", D17=\"yes\"), \"Full TPD is required\", IF(AND(D4=\"yes\",D6=\"yes\",D9=\"yes\",D13=\"no\", D15=\"no\", D17=\"yes\"), \"TPD is not required but it is encouraged to prepare a full TPD\", IF(AND(D4=\"yes\",D6=\"yes\",D9=\"no\"), \"Minimum TPD is required (may opt for full TPD)\",IF(D4=\"no\", \"TPD is not required\", IF(AND(D4=\"yes\",D6=\"no\"), \"TPD is not required\", IF(AND(D4=\"yes\",D6=\"yes\",D9=\"yes\",D13=\"no\", D15=\"yes\", D17=\"no\"), \"TPD is not required\", \"\"))))))))"]
[null,"No","A full TPD is as required under the TP Rules and any relevant information as explained under the MTPGL (including documentation on specific transactions in Appendix A)"]
[null,null,"For a minimum TPD, taxpayers do not have to prepare a complete comparability study and may apply other than the 5 methods as described in the MTPGL provided it result in, or best approximates, arm’s length outcomes."]
[null,null,"Taxpayers may also only provide a general business description of all the relevant associated person"]