logolhdn
Official Portal
Inland Revenue Board Of Malaysia
Home / Mutual Agreement Procedure (MAP)

MAP GUIDELINES 2017 New!

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

The Article on Mutual Agreement Procedure (MAP) in Malaysia's Tax Treaties allows the Malaysian Competent Authority (CA) to interact with CAs of Treaty Partners with the intent to resolve taxation not in accordance with the provisions of the tax treaty. This includes international tax disputes involving double taxation and inconsistencies in the interpretation or application of the tax treaty on a mutually-agreed basis. The MAP mechanism is independent from the legal remedies available under domestic law.

The MAP Article in Malaysia's Tax Treaties also allows the Malaysian CA to negotiate Bilateral Advance Pricing Arrangement (BAPA) and Multilateral Advance Pricing Arrangement (MAPA) with CA of Treaty Partners. BAPA/MAPA offers assurance that the future set of criteria for the determination of arm's length price/profit on controlled transactions over a fixed period of time will be accepted by the tax administrations of both Malaysia and its relevant Treaty Partners. The MAP Guidelines are applicable to BAPA/MAPA and has to be read together with the Advance Pricing Arrangement (APA) Guidelines.

Please address enquiries and MAP applications to:

Department of International Taxation
Inland Revenue Board of Malaysia
Menara Hasil, Level 12
Persiaran Rimba Permai
Cyber 8, 63000 Cyberjaya
Selangor, Malaysia
Telephone : +603 83138848
Facsimile : +603 8313 7748
Email : map@hasil.gov.my

Hit(s) : 2,770
Updated : : 2019-07-25 15:35:23

.Headquarters of Inland Revenue Board Of Malaysia, Menara Hasil, Persiaran Rimba Permai, Cyber 8, 63000 Cyberjaya Selangor. .

155 jata mof msc anm kastam bnm lada spr
Last Update : 19 Nov 2019
Visitor(s) : Switzerland Flag 1 France Flag 1 Malaysia Flag 61 Thailand Flag 1 United States Flag 6 Online : 70
Best viewed using Chrome,Internet Explorer(Latest Version) or Mozilla Firefox with 1280x800 screen resolution . Copyright Reserved 2015 © IRBM
DISCLAIMER : Inland Revenue Board of Malaysia shall not be liable for any loss or damage caused by the usage of any information obtained from this website.
Visitors Today: 2,687
Visitors This Month : ( 11 / 2019 ) 218,096
Visitors This Year : ( 2019 ) 13,228,178
Total Visitors : 195,111,401
Visitors This Month :( 10 / 2019 ) 1,168,803
Visitors This Year : ( 2018 ) 10,761,843