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transfer pricing our services l co chartered accountants skip to content 中文 english home about us introduction partners directors liew chang chee teng kong yang lok kah man chin xin yee hoe suxian elaine tang yi ling arielle tan chin yee services accounting book keeping accounting book keeping account software payroll accounting standard audit audit introduction audit fee internal audit services liquidation taxation malaysia tax system tax planning income tax audit income tax incentive transfer pricing withholding tax integrated reporting services testimonial articles e invoice e invoice implementation updated e invoice guidelines 5 scenario where the lender must issue e invoice for interest payment account benefits in engaging outsourced accounting services audit the significance of implementing audit system in every company tips to reduce audit fee what determine your audit fee audit exemption five things to look for when choosing an audit firm income tax how to pay income tax understand it in 1 minute step by step guide to sst online return payment submission foreign sourced income fsi frequent ask questions faqs about withholding tax revision of sales and service tax sst to 8 special voluntary disclosure programme svdp 2 0 faq on 10 low value goods sales tax lvg 𝐌𝐮𝐬𝐭 𝐑𝐞𝐚𝐝 𝐟𝐨𝐫 𝐁𝐮𝐬𝐢𝐧𝐞𝐬𝐬 𝐎𝐰𝐧𝐞𝐫𝐬 𝐂𝐨𝐦𝐩𝐚𝐧𝐲 𝐓𝐫𝐢𝐩𝐬 𝐂𝐚𝐧 𝐁𝐞 𝟏𝟎𝟎 𝐓𝐚𝐱 𝐃𝐞𝐝𝐮𝐜𝐭𝐢𝐛𝐥𝐞 𝐇𝐞𝐫𝐞 𝐬 𝐭𝐡𝐞 𝐒𝐦𝐚𝐫𝐭𝐞𝐬𝐭 𝐖𝐚𝐲 𝐭𝐨 𝐃𝐨 𝐈𝐭 mysip double tax deduction for internship provision bill number is required for all tax payment how to generate va number via lhdn e tt system tips for income tax saving five factors to consider when hiring a tax advisor why do we need tax consultants employee benefits that are tax deductible employers tax exempted employees tax saving in buying company vehicle tax rebate for set up of new businesses commercial renovation tax exemption tax relief for sdn bhd secretary fee tax agent fee details of 2 agent commission withholding tax tax identification number tin monthly tax deduction mtd rental income bonus vs ang pow is angpow better than bonus is it subject to tax company s cny expenses did you know these new year expenses are tax deductible guide to update personal tax information via e kemaskini guide to pay wtihholding tax via e tt sst guidelines business registration private limited company sdn bhd sole proprietorship limited liability partnership partnership branch office sdn bhd llp enterprise employees provident fund epf social security organization socso socso eis submission and payment methods employment insurance system eis socso eis submission and payment methods monthly tax deduction mtd human resources development corporation hrdc business related e pcb plus step by step guide template listing ssm forms vs sections how to start up a business in malaysia choose an ideal business vehicle property shall be owned by individual or company 9 important websites for entrepreneurs in malaysia details of payroll contribution business license halal certificate business important information monthly latest news government grant list youtube video collection faqs audit business registration private limited company sdn bhd sole proprietor partnership limited liability partnership income tax business income employment income tax return forms personal income tax number personal tax rate 2026 personal tax relief 2025 personal tax relief malaysia corporate tax rate for year of assessment list of lhdn offences fines and penalties career career opportunities open position internship acca program cpa program contact us promotion 2025 sst for construction rental online seminar mastering e invoicing a practical guide for smes l co online courses search for search button transfer pricing our services transfer pricing introduction transfer pricing generally refers to intercompany pricing arrangements for the transfer of goods services and intangibles between associated persons ideally the transfer price should not differ from the prevailing market price which would be reflected in a transaction between independent persons however business transactions between associated persons may not always reflect the dynamics of market forces thus inland revenue board malaysia inland revenue board malaysia published transfer pricing guidelines on 20 july 2012 the guidelines are concerned with the application of the law on controlled transactions they provide guidance for persons involved in transfer pricing arrangements to operate in accordance with the methods and manner as provided in the rules as well as comply with administrative requirements of the inland revenue board malaysia on the types of records and documentations to maintain one development of significance for transfer pricing law and practice in malaysia is the introduction of country by country reporting under the income tax country by country reporting rules 2016 country by country reporting rules these rules took effect on 1 january 2017 and apply to any multinational corporation mnc group where all of the following applies any of its constituent entities enters into cross border transactions with another constituent entity the total consolidated group revenue in the financial year preceding the reporting financial year is at least myr3 billion its ultimate holding company is incorporated under the companies act 1965 or under any written law and resident in malaysia its constituent entities are incorporated or registered under the companies act 1965 under any written law or under the laws of a territory outside malaysia and resident in malaysia the ultimate holding company of an mnc group that is resident in malaysia must file a country by country report with the director general of inland revenue the report must comply with the requirements of the country by country reporting rules cover the company s reporting financial year on or before the date specified in the country by country reporting rules the surrogate holding company must file the report instead of the ultimate holding company if any of the following applies the ultimate holding company is not resident in malaysia and is not required to file country by country report in its jurisdiction of tax residence the jurisdiction in which the ultimate holding company is resident for tax purposes has concluded an international agreement with malaysia but is not a party to the multilateral competent authority agreement on the exchange of country by country reports at the time the country by country report must be filed under the country by country reporting rules there has been a systemic failure of the ultimate holding company s jurisdiction of tax residence which has been notified by the director general to the constituent entity resident for tax purposes in malaysia on or before the last day of the reporting financial year any constituent entity of an mnc group that is resident in malaysia must notify the director general in writing if it is the ultimate holding company or surrogate holding company where a constituent entity of an mnc corporation group that is resident in malaysia is not the reporting entity the constituent entity must notify the director general of inland revenue in writing of the identity and tax residence of the reporting entity on or before the last day of the reporting financial year the country by country report must be filed no later than 12 months after the last day of the reporting financial year main transfer pricing methodologies transaction based methods which are the comparable uncontrolled price cup method resale price method rpm cost plus method cpm profit based methods which are the profit split method transactional net margin method tnmm what we can help you we are licensed tax agent registered with inland revenue board irb under section 153 3 of income tax act 1967 as a professional tax consultant we can advise and assist you in your company or individual income tax compliance and submission according to income tax act 1967 irb s public ruling tax audit investigation frameworks tax technical guideline and etc we can also advice you on income tax incentives which are available and best suited for you we are also gst agent registered with royal malaysian customs department we can help you comply with and conform to the gst standards and requirements start from registration to preparation and submission of gst return we can solve all gst technical issues faced by you we will also advice you on rules and regulation related to your business or company gst affairs our professional staff will assist our clients with the preparation and submission of all forms and returns on a timely basis the computations of tax payable whilst ensuring all possible deductions have been utilized correspondence with irb in the event of tax appeals disputes and reassessments advise on the best and latest possible incentive tax deduction available for the tax payer home about us introduction partners liew chang chee teng kong yang chin xin yee service accounting book keeping accounting and book keeping services accounting software payroll accounting standard audit audit introduction audit fees business registration private limited company sdn bhd sole proprietorship partnership limited liability partnership liquidation taxation malaysia tax system tax planning income tax audit income tax incentive transfer pricing withholding tax integrated reporting services testimonial articles account benefit in engaging our outsourced accounting services audit tips to reduce audit fee what determine your audit fee audit exemption five things to look for when choosing an audit firm the significance of implementing audit system in every company income tax personal tax relief tax saving in buying company vehicle mtd monthly tax deduction how to pay income tax tips for income tax saving rental income five factors to consider when hiring a tax advisor why do we need tax consultants business related choose an ideal business vehicle business license halal certificate employees provident fund epf social security organization socso employment insurance scheme eis monthly tax deduction mtd human resources development fund hrdf how to start up a business in malaysia career open position internship placement career opportunities faqs audit business registration private limited company sdn bhd sole proprietorship partnership limited company sdn bhd income tax business income employee income tax contact us promotion register private limited company sdn bhd registration 201706002678 af 002133 johor johor bahru 20 20a jalan sasa 2 taman gaya 81800 ulu tiram johor 6018 9419800 607 859 0410 607 859 0410 johor iskandar puteri 47 47a jalan jati 2 taman nusa bestari jaya 79150 iskandar puteri johor 6018 9419800 607 535 4021 kuala lumpur 17 2 dinasti sentral jalan kuchai maju 18 off jalan kuchai lama 58200 kuala lumpur wilayah persekutuan kuala lumpur 6018 9419800 603 2789 8988 selangor setia alam 32 2 jalan setia utama as u13 as setia alam 40170 shah alam selangor 6018 9419800 603 8966 3588 607 859 0410 penang no 188 first floor jalan tembikai taman padang lallang 14000 bukit mertajam penang malaysia 6018 941 9800 604 604 2266 604 377 7075 copyright 2026 l co plt 201706002678 af 002133 all rights reserved 赶快订阅我们以获得最新资讯 电子邮件地址 名字 联系号码 地区 johor bahru kuala lumpur penang others 地址 公司名称 生意性质 services trading construction manufacturing f b others 语言 中文 英文 中文 英文 subscribe us now to get latest information email address full name contact number location johor bahru kuala lumpur penang others company address company name business nature services trading construction manufacturing f b others language chinese english any one from above contact us we would greatly welcome for any inquiries or favorable feedback from you you may submit in your inquiries via our web form below or alternatively you may either email us at liew liew my