马来西亚转让定价 [Transfer Pricing FAQ] #转让定价实务问答: 8 - 企业如果没有按规定准备转让定价同期资料，有何风险?

1) 可能被税收局列为转让定价调查审计对象，在1967年所得税法令第91(5)条文下，转让定价审查调整追溯期可达7年。

👉 The Director General, where for any year of assessment it appears to him that no or no sufficient assessment has been made on a person chargeable to tax in consequence of the Director General’s determination pursuant to subsection 140A(3), may in that year or within seven years after its expiration make an assessment or additional assessment, as the case may be, in respect of that person in the amount or additional amount of chargeable income and tax or in the additional amount of tax in which, according to the best of the Director General’s judgment, the assessment with respect to that person ought to have been made for that year.

2) 在1967年所得税法令第 113B 条文下，任何没有准备转让定价同期资料的企业，属于一项罪行，一经定罪，可处以：

👉 罚款两万令吉至十万令吉；或

👉 监禁不超过六个月；或

👉两者兼施

👉 Any person who makes default in furnishing contemporaneous transfer pricing documentation in respect of any year of assessment, in accordance with any rules made under paragraph 154(1)(ed) to implement and facilitate the operation of section 140A, shall be guilty of an offence and shall, on conviction, be liable to a fine not less than twenty thousand ringgit and not more than one hundred thousand ringgit or to imprisonment for a term not exceeding six months or to both.

3）核定征收，补征税款

👉 任何不提供与其关联方之间业务往来资料，或者提供虚假、不完整资料，不能真实映其关联业务往来情况的企业，

👉 税收局有权依法核定其应课税所得额。

4）在1967年所得税法令第 140A(3C) 条文下，针对任何的转让定价调整，施以 5%的追加罚款 [surcharge]

👉 Where this section and any rules made under paragraph 154(1)(ed) apply, the Director General may by notice in writing require that person to pay a surcharge of not more than five per cent of the amount of increase of any income generally, or reduction of any deduction or loss, as the case may be, as a consequence of exercising his powers to substitute the price in respect of a transaction entered into by a person to reflect an arm’s length price for that transaction or to disregard any structure adopted by a person in entering into a transaction.

5) 针对上述（3），根据 2019 年转让定价的税务审计框架 (Tax Audit Framework For Transfer Pricing 2019)，在1967年所得税法令第 113(2） 条文下：

👉 如果完全没有准备转让定价同期资料 [Taxpayer did not prepare Transfer Pricing Documentation]，施加50%的补征税款 

👉 有准备转让定价同期资料但是不符合税收局要求的规格；又或者是在税收局要求下，没有在14 天内提交转让定价同期资料，施加50%的补征税款 

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Our experts will make sure your transactions are all covered and you meet the regulatory requirements on documentation. From the initial review of your transactions, identification of the related parties within your organization, revision of contracts and agreements in place, examination of policies to determination of your reporting obligations – to unveil and help you address your potential compliance issues.

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