Malaysia Transfer Pricing Documentation Scope Checker

Use this free Malaysia transfer pricing documentation scope checker to screen whether your business may be exempt, may prepare minimum transfer pricing documentation, or may fall within the full contemporaneous transfer pricing documentation thresholds.

RM1 millionTotal controlled-transaction exemption threshold

RM10 million+Cross-border controlled transactions for the full CTPD test

14 daysTime to furnish CTPD after a written request

Check your likely documentation scope

1. Is the taxpayer carrying on a business?

2. Does the taxpayer have transactions with related or controlled persons?

3. Total controlled transactions for the year

4. Are all controlled transactions domestic transactions within Malaysia?

5. If domestic only, do both parties have the same headline tax rate, no tax incentive and no losses in both immediately preceding years?

6. Gross business income for the year

7. Annual cross-border controlled transactions

8. Annual controlled financial assistance

Discuss this result with HTL on WhatsApp

How this checker works

The checker follows the current HASiL Malaysia transfer pricing documentation thresholds. A documentation exemption does not remove the arm’s-length requirement, and businesses should retain records supporting the pricing of controlled transactions.

Important: This result is an initial screening, not a legal or tax opinion. Definitions, aggregation rules, domestic-transaction conditions and facts may change the outcome. Review the current HASiL transfer pricing guidance or HTL’s transfer pricing services.