SERVICES
Transfer Pricing
What is Transfer Pricing ("TP")?
Provide Service / Sales of Goods
Own > 20% and meet one of the condition:
Appointed at least one director by the such other person
The business operations depends on the proprietary rights provided by such other person
The business activities are influenced by such other person
Must be Arm-Length Basis 
Own > 20% and meet one of the condition:
Appointed at least one director by the such other person
The business operations depends on the proprietary rights provided by such other person
The business activities are influenced by such other person
Why you can't ignore
TP Documentation
in Malaysia?
Heavy penalties — up to RM100,000 per year per entity for non-compliance, even if no tax evasion is intended
Stricter regulations and enforcement from Year of Assessment 2023 onwards
Increased LHDN TP audits — don’t wait until it's too late
Talk To Our TP Specialist NowHow we can help you？
At Bispoint, we help businesses in Malaysia stay compliant with TP regulations and minimise risks of costly penalties. Our TP specialists prepare robust TP documentation and provide end-to-end advisory in full alignment with the Malaysian Transfer Pricing Guidelines 2024.
Services provided:
Preparation of transfer pricing documentation (full or limited scope)
Review and health check of existing transfer pricing documentation
Transfer pricing planning and advisory tailored to your business model
Conduct a comparability analysis using specialised database
Assistance in transfer pricing audits and tax authority engagement
Transfer pricing risk assessment to identify and mitigate exposure
Already under an LHDN transfer pricing audit?
We can step in and support you.
Industries we commonly serve:
Property Developers
Manufacturing & Industrial Production
Construction & Engineering
Wholesale, Retail and Trading
Distributor & Supply Chain
Education & Training Services
Our proven track record
We’ve supported clients across industries in achieving full TP compliance and strategic success:
Successfully closed a transfer pricing audit with no adjustments imposed by LHDN
Prepared comprehensive transfer pricing documentation (TPD) in support of IPO submissions
Delivered TPD for a Malaysian public listed company, aligned with regulatory expectations
Prepared TPD for a subsidiary of a company listed on the Hong Kong Stock Exchange (HKEX)
Frequently Asked Questions (FAQ)
Any company with related party transactions that exceed LHDN's threshold is required to prepare the transfer pricing documentation.
LHDN can impose penalties of up to RM100,000 per year, even if there was no intention to evade tax.
LHDN reviews high-risk sectors, foreign-owned entities and companies with significant intercompany transactions.
Is Your Transfer Pricing Documentation Ready For LHDN?
Don't wait until you receive an TP audit notice from LHDN. Stay compliant now with Bispoint and avoid RM100,000 penalties!
Need Advice?
