Minimum Transfer Pricing Documentation (MTPD) – Advances or Loan to/from Directors & Intercompany

About Course

If you are doing business in Malaysia and having controlled transactions (e.g. buy and sale of goods and providing services) with associated persons (e.g. common directors/major shareholders, partners and relatives) then you need to prepare transfer pricing documentation (TPD).

W.e.f. 1/1/2021, penalty of RM20,000-RM100,000 if you cannot provide transfer pricing documentation (any taxable period) to LHDN upon request within 14 days. However, your business is allowed to prepare Minimum TP Documentation (MTPD), if business annual gross income below RM25 million, and total related party transactions not exceeding RM15million per annum; or provision of financial assistance not exceeding RM50 million for non-financial institutions.

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— Course Fee: RM 1300.00 (Inclusive of 8% Service Tax) —

Know the duty to prepare Transfer Pricing Documentation for financial assistance
Understand transfer pricing principles and rules, e.g. Arm’s Length Principle
Identified financial assistance controlled transactions
Select the appropriate transfer pricing method
Identified function and risks of the lender and borrower
Prepare pricing policy using template
Prepare MTPD by reference to toolkits

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