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Income Tax (Advance Pricing Arrangement) Rules 2012

Income Tax (Advance Pricing Arrangement) (Amendment) Rules 2017 New!

Advance Pricing Arrangement Guidelines 2012

Contact Details of Competent Authorities For BAPA / MAPA Applications New!

Advance Pricing Arrangement (APA)

Background
An advance pricing arrangement (APA) is an arrangement between a taxpayer and the Director General of Inland Revenue (DGIR) or between Competent Authorities that determines the transfer pricing methodology to ascertain the prospective arm's length transfer prices of specified related party transactions between the taxpayer and its foreign affiliates over a specified period of time, under specified terms and conditions. APAs are intended to provide certainty to the taxpayers with regard to their transfer pricing policies and alleviate costly and time-consuming transfer pricing audits and examinations.

In addition to unilateral APA, IRBM also accept applications for bilateral APA (BAPA) and multilateral APA (MAPA) with its treaty partners. A permanent establishment/ branch in Malaysia may only apply for a BAPA/ MAPA through an application by its principal to the CA of the treaty partner country where the principal resides.

Further information on APA is outlined in the Income Tax (Advance Pricing Arrangement) Rules 2012, Income Tax (Advance Pricing Arrangement)(Amendment) Rules 2017 and Advance Pricing Arrangement Guidelines 2012.

Enquiries and submission of APA application
Please address enquiries and submission of APA application to:

Department of International Taxation
Headquarters Inland Revenue Board of Malaysia
Level 12, Menara Hasil
Persiaran Rimba Permai
Cyber 8, 63000 Cyberjaya
Selangor MALAYSIA
Telephone: (+603) 8313 8888 ext. 21212
Fax : (+603) 8313 7848 / (+603) 8313 7849
Email : LHDNM_APA@hasil.gov.my

Forms
Below are the related forms for the submission of an APA application.

  1. Unilateral Advance Pricing Arrangement Form
  2. Bilateral Advance Pricing Arrangement Form
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