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Transfer Pricing – OBB Consultancy Sdn. Bhd. OBB Consultancy Sdn Bhd - Always On The Lookout For A Better Way

转让定价

pricing

服务

转让定价

  • 独立交易原则是确定转让价格的国际标准。进行受控交易的纳税人应遵守独立交易原则。
  • 纳税人必须每年保存同期转让定价文件（即完整的转让定价文件或简化转让定价文件），以证明其符合独立交易原则。
  • 如果纳税人符合以下任何要求，则必须准备完整的转让定价文件：
    • 年收入超过2500万令吉，受控交易总额超过1500万令吉;或
    • 提供超过5000万令吉的财政援助（不适用于金融机构）。
  • 不符合以上要求的纳税人可以选择准备简化的转让定价文件。
  • 转让定价文件应根据要求在14天内提交给税务局。
  • 违规处罚：
    • 未能按时提供转让定价文件将被处以RM20,000至RM100,000的罚款或长达6个月的监禁，或两者兼施。
    • 转让定价调整将受到最高 5% 的附加费处罚。

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