转移定价报告规则
解释性说明转让定价基本要求文件
The TPD shall be prepared for the year in which a controlled transaction exists. Contemporaneous TPD means TPD which is brought into existence:-
TPD应为存在受控交易的年份编制。当代TPD是指产生的TPD：
a) when a person is developing or implementing any controlled transaction; and 当某人正在开发或实施任何受控交易时；和
b) where in a basis period for a year of assessment, the controlled transaction is reviewed and there are material changes, the documentation shall be updated prior to the due date for furnishing a return for that basis period for that year of assessment.如果在一个课税年度的基期内，对受控交易进行了审查，并且存在重大变化，则应在到期日之前更新文件，以提供该课税年度基期的申报表。
Minimum TPD (MTPD) template is a template prepared by IRBM as a guidance for taxpayers who are required to prepare a minimum contemporaneous TPD. Taxpayer may opt to prepare their own Minimum TPD as long as it meets the requirements of MTPGL.
最低TPD（MTPD）模板是由IRBM编制的模板，作为要求编制最低同期TPD的纳税人的指南。纳税人可以选择编制自己的最低TPD，只要它符合MTPGL的要求。
A. 公司信息 | ||
Item | 名录 | 说明 |
1 | Name of Company 公司名称 | Name of company as registered with the Companies Commission of Malaysia (CCM). If there is a change in name, and furnish the Noticeof Registration of New Name to the IRBM office that handles the company’s income tax file for update. 在马来西亚公司委员会（CCM）注册的公司名称。如果名称发生变化，请向负责处理公司所得税档案的IRBM办公室提供新名称登记通知，以供更新。 |
2 | Company Registration No. 公司注册号 | 注册机构注册的编号。
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3 | Tax Identification No. 税务识别号 | Example: C 250236501 示例：C 250236501 |
4 | Business Premise Address 营业场所地址 | Address where the business is carried on. 开展业务的地址。 |
5 | Financial Period 财年 | Opening and closing date of the company’s financial period. 公司财务期间的开始和结束日期。 Example: 1/1/2022 – 31/12/2022 示例：2022年1月1日至2022年12月31日 |
6 | Principal Business Activity 主要业务活动 | 根据选择，选择公司执行的主要业务活动。 If there is more than one main business, enter the business code for the business with the highest turnover 如果有多个主营业务，请输入营业额最高的业务的业务代码 |
7 | Business Code 业务代码 | Enter the Business Code and type of business activity as per Form C. 按照表格C输入业务代码和业务活动类型。 Business code for the relevant business is obtainable in Appendix G ofForm C Guidebook. 相关业务的业务代码可在表格C指南的附录G中获取。 If there is more than one main business, please input the code andbusiness activity of all the company’s business. 如果有多个主营业务，请输入公司所有的业务代码和业务活动。 |
Type of business activity 商业活动类型 | ||
B. GROUP INFORMATION 集团信息 | ||
Item | Subject 题目 | Explanation 说明 |
1 | Holding Company 控股公司 | If the company has a holding company, enter the required information in the column provided. Enter the Name of the Company, Country ofwhich the company is resident, Company’s Address as well as Tax Identification Number (TIN) of thecompany. 如果公司有控股公司，请在提供的栏中输入所需信息。输入公司名称、公司所在国家、公司地址以及公司的税务识别号（TIN）。 |
2 | Ultimate Holding Company 最终控股公司 | A company will be known as an ultimate holding company if: 在以下情况下，一家公司将被称为最终控股公司： i) that company has one or more subsidiary companies; and 该公司有一个或多个子公司；和 ii) that company is not a subsidiary of any other company. 该公司不是任何其他公司的子公司。
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3 | Subsidiary Companies(Outside Malaysia) 子公司 （马来西亚境外） | Fill up the columns if the company has subsidiary companies outsideof Malaysia. Enter the Name of the Company, Country of which the company is resident, Company’s Address as well as Tax IdentificationNumber (TIN) of the company (if available). 如果公司在马来西亚境外有子公司，请填写各栏。输入公司名称、公司所在国家、公司地址以及公司的税务识别号（TIN）（如果可以找到）。 |
4 | Subsidiary Companies (In Malaysia) 子公司 （马来西亚境内） | Fill up the columns if the company has subsidiary companies inMalaysia. Enter the Name of the Company, Country of which the company is resident, Company’s Address as well as Tax IdentificationNumber (TIN) of the company. 如果公司在马来西亚有子公司，请填写各栏。输入公司名称、公司所在国家、公司地址以及公司的税务识别号（TIN）。
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5 | Associate Companies(Outside Malaysia)联合公司 （马来西亚境外） | Fill up the columns if the company has associate companies outside ofMalaysia. Enter the Name of the Company, Country of which the company is resident, Company’s Address as well as Tax IdentificationNumber (TIN) of the company (if available). 如果该公司在马来西亚境外有关联公司，请填写这些列。输入公司名称、公司所在国家、公司地址以及公司的税务识别号（TIN）（如果可以找到）。 Two companies are associated companies with respect to each other if one of the companies participates directly or indirectly in the management, control or capital of the other company; or the samepersons participate directly or indirectly in the management, control or capital of both companies. 如果其中一家公司直接或间接参与另一家公司的管理、控制或资本，则两家公司彼此为关联公司；或同一人直接或间接参与两家公司的管理、控制或资本。
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6 | Associate Companies (InMalaysia) 联合公司 （马来西亚境内） | Fill up the columns if the company has associate companies inMalaysia. Enter the Name of the Company, Country of which the company is resident, Company’s Address as well as Tax IdentificationNumber (TIN) of the company. 如果该公司在马来西亚有关联公司，请填写这些列。输入公司名称、公司所在国家、公司地址以及公司的税务识别号（TIN）。 Two companies are associated companies with respect to each other if one of the companies participates directly or indirectly in the management, control or capital of the other company; or the same persons participate directly or indirectly in the management, control orcapital of both companies. 如果其中一家公司直接或间接参与另一家公司的管理、控制或资本，则两家公司彼此为关联公司；或同一人直接或间接参与两家公司的管理、控制或资本。 |
7 | Organisational Chart 组织结构图 | |
Global OrganisationalChart 全球组织结构图 | Global chart should reflect the whole structure of the group including an organisation chart covering persons involved in a controltransaction. It should include the ultimate holding company, all directand indirect subsidiaries, associated companies and other related companies in the group. 全球图表应反映集团的整体结构，包括涉及控制权交易的人员的组织结构图。它应包括最终控股公司、所有直接和间接子公司、关联公司和集团中的其他关联公司。
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Company’s OrganisationalChart 公司组织结构图 | Company’s own organisational chart and it should containinformation such as the head of departments (including whether theyare expatriates or local) and number of employees in each department, as at the end of the basis period. 公司自己的组织结构图，其中应包含部门负责人（包括外籍人员还是本地人员）和每个部门截至基期结束时的员工人数等信息。 | |
Description of theManagement 管理层说明 | This should highlight the reporting lines between the management of the company’s business and its associate persons. 这应突出报告公司业务管理层与其关联人员之间的关系。 The description of the individuals to whom the management of the reports to and the place in which such individuals maintain theirprincipal offices. 管理层向其报告的个人的描述以及这些人维持其主要办公地点。
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C. CONTROLLED TRANSACTIONS 受控交易 | ||
Item | Subject 题目 | Explanation 说明 |
1 | Particulars of TransactionWith Related Companies /Related Parties OutsideMalaysia 与马来西亚境外关联公司/关联方的交易详情 |
Related parties includes Director/s and Shareholder/s 关联方包括董事和股东 |
2 | Particulars of TransactionWith Related Companies / Related Parties in Malaysia 与关联公司的交易详情/ 马来西亚关联方 |
Related parties includes Director/s and Shareholder/s 关联方包括董事和股东 |
Amount (RM) 金额（马币） | Total amount of related party transaction for that type of transaction.For example, Total related party Sales with company A. 该交易类型的关联方交易的总金额。例如，A公司的关联方总销售额。 | |
Name of Related Company / Related Party 关联公司名称/关联方 | List of related company / related party whom the taxpayertransact with for that type of transaction. 纳税人与之进行该类交易的关联公司/关联方名单。 | |
Country 国家 | Country of residence of the related company / related party. 关联公司/关联方的居住国。 | |
Main Business Activity 主要经营活动 | Main business activity of the related company / related party. (If related party is individuals like Directors or Shareholders, mayprovide relevant information such as Titles or Designation in the company) 关联公司/关联方的主要业务活动。（如果关联方是董事或股东等个人，则可以提供公司的头衔或职务等相关信息） | |
Relationship of RelatedParty with Taxpayer 关联方与纳税人的关系 | Relationship of the related company / related party with taxpayer. 关联公司/关联方与纳税人的关系。 For example: Holding Company/ Subsidiary/ Associate/ Other (For example Directors or shareholders) 例如：控股公司/子公司/合伙人/其他（例如董事或股东） | |
Any Valid Contract /Commercial Agreement 任何有效的合同/商业协议 | Contract with reference to the transaction (if any). 与交易相关的合同（如有）。 | |
% of Related PartyTransactions / TotalTransaction %关联方交易/交易总额 | Percentage of the total related party transaction (in Amount) ascompared to the total transaction (including unrelated partytransaction). 关联方交易总额（金额）占交易总额（包括非关联方交易）的百分比。 For example: Related party Sales Company A / Total Sales 例如：关联方销售公司A /总销售额
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D. PRICING POLICY (FOR EACH TYPE OF CONTROLLED TRANSACTION) 定价政策（针对每种类型的受控交易） | ||
Item | Subject 题目 | Explanation 说明 |
D | For each type of controlledtransaction 对于每种类型的受控交易 | The pricing policy must be prepared for each of the controlledtransactions. 必须为每个受控交易制定定价政策。 For example, if the company have five (5) controlled transactions,there should be five (5) pricing policies. 例如，如果公司有五（5）个受控交易，则应该有五（5）个定价策略。 |
1 | What is the element ofcosts? 成本的要素是什么？ | Refers to the cost that are taken into consideration or basis indetermining the pricing. 是指在确定定价时考虑或依据的成本。 |
2 | What is the anticipatedprofit mark-up? 预期的利润率是多少？ | Refers to the profit margin anticipated during the determination of thepricing. 是指在定价过程中预期的利润率。 |
3 | Who Determine the PricingPolicy 谁决定定价政策 | Refers to which level of management or person in the company who is responsible to determine the pricing or mark-up policy. 指公司中负责确定定价或加价政策的管理层或人员。 For example, The Director, Sales Manager, Accounting Manager. 例如，董事、销售经理、会计经理。 |
4 | How often is the policybeing revised 政策多久修订一次 | Refers to the frequency the pricing policy is being revised. Forexample: annually, semi-annually. 指修订定价策略的频率。例如：每年、每半年。 |
5 | Sample of documents tosupport the pricing policy 支持定价政策的文档示例 | Documents used to determine the basis of price. Forexample: Invoice of purchase 用于确定价格基础的文件。例如：采购发票 |
6 | Comparability study 可比性研究 | Refer to Malaysia Transfer Pricing Guidelines (MTPGL) forfurther elaboration. 请参阅《马来西亚转让定价指南》（MTPGL）以了解更多详细信息。 |