Chartered Secretaries Malaysia (MAICSA)

Updated: 30 Dec 2022

LHDNM - Minimum Transfer Pricing Documentation Template

On 10 November 2022, Lembaga Hasil Dalam Negeri Malaysia (LHDNM) issued the Minimum Transfer Pricing Documentation Template for a person who falls outside the scope of paragraph 3.1 of the Malaysian Transfer Pricing Guidelines.

Please click on the following for further details:

Income Tax (Transfer Pricing) Rule 2012
Transfer Pricing Guidelines (Updated Version 2017)
Updated Version of Transfer Pricing Guidelines 2012
Transfer Pricing Documentation (TPD) Flowchart
Transfer Pricing Documentation (TPD) Self-test
Minimum Transfer Pricing Documentation Template
Frequently Asked Questions (as of 01/11/2018)