LHDN Desk Audit vs Field Audit: Key Differences
Compare LHDN desk and field audits using the current general-review and comprehensive-review framework, including scope, location and preparation.
Malaysia Tax & Corporate Compliance Insights
Practical Insights from HTL’s Chartered Accountants and Licensed Professionals
Documents Required for a Corporate Tax Audit in Malaysia
A practical corporate tax-audit document checklist covering financial records, tax computations, deductions, incentives, payroll and related parties.
Received an LHDN Tax Audit Notice? What to Do Next
A practical response plan for Malaysian companies after receiving an LHDN tax-audit notice, from verifying scope to submitting reconciled...
Common Transfer Pricing Audit Adjustments and Penalties in Malaysia
Learn the common LHDN transfer-pricing audit adjustments, the 5% surcharge and CTPD late-submission penalties, with practical prevention steps.
Transfer Pricing Documentation Cost in Malaysia: Key Factors
Understand the main factors affecting transfer pricing documentation cost in Malaysia and how to obtain a clear, comparable scope...
Transfer Pricing for Management Fees: Evidence of Services
A practical guide to Malaysia’s benefit test for related-party management fees and the evidence needed to support services, costs...
Related-Party Loans in Malaysia: Arm’s-Length Interest Guide
How Malaysian businesses should price related-party loans at arm’s length and document credit risk, terms, interest benchmarks and repayment...
LHDN’s 14-Day Transfer Pricing Request: Document Checklist
Received an LHDN transfer-pricing request? Use this practical 14-day checklist to organise CTPD, agreements, evidence and the response process.