23/10/2026
🇲🇾 2026年关联公司交易更要注意转让定价
老板,如果两间公司都是自己开的,互相交易的时候,价钱是不是自己决定就可以了?🤔
举个例子:
🏢 A 公司卖给外面的客户 RM150
🏢 A 公司卖给自己的 B 公司却只收 RM100
同样的产品,价格却相差 RM50,这样真的没有问题吗?
其实,关联公司之间的交易可能涉及 Transfer Pricing(转让定价),而且交易价格必须符合 Arm's Length Principle(独立交易原则)!
📌 如果定价不合理,会有什么后果?
⚠️ LHDN 可能进行 Transfer Pricing Adjustment,并对符合条件的调整金额征收最高 5% 的 Surcharge!
⚠️ 对于依法必须提交转让定价文件的公司,如果收到正式书面通知后14天内没有按规定提交,可能面对 RM20,000 至 RM100,000 的罚款!
所以,关联公司之间的交易不是自己讲好价钱就可以,最重要的是要有合理的定价依据和 Supporting Documents!📑
🎓 想进一步掌握 Transfer Pricing?
欢迎参加我们的【Transfer Pricing 5.0】线上讲座,一起了解关联公司如何正确进行交易定价、准备相关文件,以及 2026年最新的转让定价规定!
📅 日期:14 November 2026(Saturday)
⏰ 时间:9:30 AM – 5:30 PM
💻 平台:Microsoft Teams
👩🏫 讲师:Yap Wan Ching
🔥 立即报名,掌握最新转让定价知识!
🔗 https://buy.o.my/wanconnecttp514112026
🇲🇾 In 2026, Related Company Transactions Require Greater Attention to Transfer Pricing! ⚠️
Bosses, if you own two companies, can you simply decide the prices when they trade with each other? 🤔
For example:
🏢 Company A sells a product to external customers for RM150.
🏢 But Company A sells the same product to its related Company B for only RM100.
That's a RM50 difference for the same product. Is this really acceptable?
In fact, transactions between related companies may fall under Transfer Pricing requirements, and the pricing must comply with the Arm's Length Principle!
📌 What Happens If the Pricing Is Not Justifiable?
⚠️ LHDN may make a Transfer Pricing Adjustment and impose a surcharge of up to 5% on the qualifying adjustment amount!
⚠️ Companies legally required to submit Transfer Pricing Documentation may face fines ranging from RM20,000 to RM100,000 if they fail to comply within 14 days of receiving a formal written notice from LHDN!
Therefore, pricing between related companies cannot simply be decided internally. Companies must have reasonable pricing justifications and proper Supporting Documents! 📑
🎓 Want to Understand Transfer Pricing Better?
Join our 【Transfer Pricing 5.0】 Webinar to learn how to properly price related company transactions, prepare the necessary documentation, and understand the latest Transfer Pricing updates for 2026!
📅 Date: 14 November 2026 (Saturday)
⏰ Time: 9:30 AM – 5:30 PM
💻 Platform: Microsoft Teams
👩🏫 Speaker: Yap Wan Ching
🔥 Register Now and Stay Updated with the Latest Transfer Pricing Requirements!
🔗 https://buy.o.my/wanconnecttp514112026
#转让定价 #关联公司