Applicable on controlled transactions for the acquisition or supply of property or services between associated persons, where at least one person is assessable or chargeable to tax in Malaysia.
Type 1: Full Transfer Pricing Documentation
(a) Business with gross income exceeding RM25 million and the total amount of related party transactions exceeding RM15 million or
(b) Provide financial assistance exceeds RM50 million.
Type 2: Limited Transfer Pricing Documentation
Condition in (a) and (b) above not fulfilled.