LHDNM Flowchart Transfer Pricing Documentation

The Inland Revenue Board of Malaysia (LHDNM) has uploaded guidance on the preparation of Transfer Pricing Documentation (TPD) on its website on 20 September 2021a TPD Flowchart.

The TPD Flowchart highlights the scope and application for the preparation of a contemporaneous TPD and also assist taxpayers to determine the circumstances where full or minimum TPD is required with reference to the Malaysian Transfer Pricing Guidelines 2012 which has been updated.

Source ;
LHDNM TPD Flowchart
https://lnkd.in/gMykZtzF

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