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Intensive 2-day Virtual Training Course
Transfer Pricing(TP) Documentation DIY Course
HRD Corp Claimable
Reserve your seats
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DATE
1 & 2 April 2026 (Wed & Thu)
TIME
9.00am to 5.30pm
SPEAKERS
Zen Chow, Tifannyz Yap
PLATFORM
ZOOM
The Registration Has Been Closed!
*HRD Corp Claimable. Terms & Conditions Apply.
Learn how to prepare a ‘MINIMUM Contemporaneous TP Documentation’ ON YOUR OWN and understand how the Arm’s Length Principle is applied in practice
// THE RIGHT GUIDES //
- Comprehensive Guidance to prepare a Minimum TP Documentation
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Step-by-step illustrations on how to prepare each section of the Minimum TP Documentation
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Interactive Engagement with the speakers
// THE RIGHT TOOLS //
- [FREE] Minimum TP Doc Template (Word Format)
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[FREE] Minimum TP Doc Sample Reports
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[FREE] More than 300 slides of of structured course materials
- [FREE] BONUS 60 minutes Post Live Q&A session on 27 April 2026 @ 2.30pm
ORIGINAL PRICE: RM 3,388 NETT
RM 1,800 NETT for YYC Tax/Audit/Account Client or taxPOD Subscriber
Are you required to prepare Transfer Pricing Documentation?
Under Malaysia’s transfer pricing framework, taxpayers or companies that carry out controlled transactions with associated persons are required to apply the arm’s length principle and prepare contemporaneous transfer pricing documentation (“CTPD”), subject to the applicable thresholds.
When is Full Transfer Pricing Documentation required?
You are required to prepare a Full Contemporaneous Transfer Pricing Documentation if you meet ANY of the following conditions:
- Generates gross business income of more than RM30 million in total and engages in cross-border controlled transactions totaling RM10 million or more annually; or
- Receives or provides controlled financial assistance of more than RM50 million annually.
However, if you do not meet the thresholds for Full Transfer Pricing Documentation,
you are still required to prepare transfer pricing documentation.
You may opt to prepare a Minimum Contemporaneous
Transfer Pricing Documentation.
Trying To Understand What Is【Transfer Pricing】?
What is Transfer Pricing?
Business transactions are divided into 【Related-party Transactions】 and 【Independent Third Party Transactions】.
Related-party transactions occur when transactions are carried out between parties that are related to one another, such as transactions between a parent company and its subsidiaries or between entities within the same group.
In contrast, independent third-party transactions refer to transactions conducted between unrelated parties that have no connection or affiliation with each other. These transactions are entered into purely based on commercial considerations and are not influenced by any existing relationship between the parties.
In simple terms, transfer pricing refers to the pricing of transactions when related parties engage in transactions with one another. The transfer price should be comparable to the price that would have been charged between independent parties under similar circumstances.
Accordingly, businesses are expected to demonstrate that transactions between related parties are conducted in accordance with the arm’s length principle, meaning that the prices applied do not materially differ from market prices.
How Well Do You Know about Arm's Length Principle?
IRBM has adopted the arm’s length approach in determining the transfer price of a controlled transaction. In the arm’s length approach, a transfer price of a controlled transaction must adhere to the arm’s length principle - which refers to the price that would have been determined if such transactions were uncontrolled transactions (transactions carried out between independent entities).
How should you prove it?
In order to prove that the transfer price is within the arm's length price, it is necessary for you to prepare【Transfer Pricing Documentation】for authorities' review purpose to ensure fairness and accuracy of transfer pricing among related entities!!
The Course Will Cover The Following:
Introduction to TP & Overview of TP in Malaysia
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Who & When Should Prepare Transfer Pricing Documentation
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Duty & Importance of TP Documentation
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TP Adjustments and Penalties
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Minimum TP Documentation
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Overview of Five (5) TP Methodologies
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Overview of Benchmarking Study
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TP Considerations for Specific Transactions
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Updated in Line with the Latest Malaysia Transfer Pricing Guidelines 2024
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[DIY SESSION] Prepare Your Own Minimum Contemporaneous TP Documentation
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Our 2-day Training
ENABLES You To Prepare Your Own Minimum TP Documentation
- For transfer pricing audit cases commenced before 1 January 2021, TP documentation was required to be submitted within 30 days upon request by the IRBM.
- For transfer pricing audit cases commenced on or after 1 January 2021, TP documentation is required to be submitted within 14 days upon request by the IRBM.
How to Prepare a Minimum Transfer Pricing Documentation?
2 Options as follows：
1. Engage with a Professional Tax Agent
Transfer Pricing service offerings in the market easily cost more than RM10k due to the difficulties and complexity of documentation. Although it may be time-saving in the short-term, but it might not be cost effective in the long-run.
2. Learn from the Professionals and Do-It-Yourself
This option allows you to have a better understanding on the overall process of the Transfer Pricing documentation which give rise in a cost-effective way in the long-term as you no longer need to depend on the tax agent.
Note: Penalty for failure to furnish TP Documentation
Malaysia’s transfer pricing compliance requirements have been significantly strengthened
with effect from 1 January 2021.
Section 113B, Income Tax Act 1967 ：
Where a company fails to furnish contemporaneous transfer pricing documentation upon request by the IRBM, the taxpayer may be subject to a penalty ranging from RM20,000 to RM100,000.
Meet Our Speakers
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