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Malaysia: Transfer pricing guidelines and audit framework for 2024

Guidelines are effective from year of assessment 2023, and framework is effective from December 24, 2024.

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January 22, 2025

The Malaysia Inland Revenue Board (MIRB) on December 24, 2024, issued the Malaysia Transfer Pricing Guidelines 2024 and Transfer Pricing Tax Audit Framework, which have been updated to provide further guidance on the application of the arm’s length principle in accordance with section 140A of the Income Tax Act, 1967 and to reflect introduction of the Income Tax (Transfer Pricing) Rules 2023.

The updated guidelines are effective from year of assessment 2023, and the updated framework is effective from December 24, 2024.

Read a January 2025 report prepared by the KPMG member firm in Malaysia

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