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Withholding Tax & Transfer Pricing Framework

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In-Person / Seminar
Ended last Sep 18, 2019
MYR  540.00


With the rapid development and modernization globally, many businesses have gone international with a simple click of button on the computer. In this respect, the transactions are made over the broadband of the internet to every corner of the globe.

Due to such development, companies are facing more and more invoice for expenses from around the world, which can be claimed for tax deduction. However, in the position of IRB, it may be a losing end and will reduce the income of the country. Hence, IRB has developed a set of law that cover the international transactions, especially on purchasing the importing services, as there is no acknowledgement or counter check by Royal Malaysian Customs of Malaysia.

At the same time, the rapid development of the industry of the nation also result in more and more companies set up in the country. This has resulted more than 3 companies a director can hold and the inter-company transactions have become increasingly heavy and complicated. Therefore, IRB has set a transfer pricing rule to govern the happening of such events.

Register Here: https://www.sst2u.com/detail.aspx?id=65



[01] Development of Transfer Pricing Rule (TP) 2012
a) Scope of charge
b) Documents required to substantiate the TP relationship
c) What is arm’s length price on comparable transaction

[02] Intra-Group Services
a) Implication of intra-group services towards the TP rule
b) Cost contribution arrangement
c) Interest in financial assistance
d) Permanent establishment as a separate entity

[03] Transfer Pricing Methodologies

[04] Business Restructuring

[05] Retention of Records

[06] Penalty



[07] Special Income Chargeable to Withholding Tax
a) Definition of special income – s 4A
b) Exemption and recent changes for the application of withholding tax on special income

[08] Other Income in the Scope of Withholding Tax
a) Contracted work
b) Interest income
c) Royalties
d) Other imported services
e) Tax rates applied for different income

[09] Management of Withholding Tax
a) Documents needed for payment
b) Timeline of payment made and remission of Withholding Tax
c) Calculation of Withholding Tax
i) Prior to proposal in Budget 2019
ii) Proposed calculation in Budget 2019
d) Penalty charged by IRB on failure to remit

• Question & Answer

Register Here: https://www.sst2u.com/detail.aspx?id=65


- HRDF-Certified Trainer

Gan is the Partner of an established firm, who is a MIA member with ACCA qualification, has over 10 years of experience in the field of Taxation and Audit. He started work in a medium size audit firm and moved to a Big ten audit firm and subsequently started up with his own firm. He has vast experience in preparing and reviewing of auditing and taxation. Recently Mr. Gan intensively involves and represents clients in Tribunal and Special Commissioners of Income Tax for appeal in any taxation cases.

A HRDF-certified trainer, he is sought-after for his trainings on Taxation. He has conducted various GST/ Taxation training courses in East and West Malaysia. He is also a GST/ Tax advisor for established SMEs, Airline, Oil and Gas related company and Manufacturing companies. He has good working relationship with various local business association involved in GST/ Taxation matters.


Sep 18, 2019
Wed 09:00 AM — 05:00 PM
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We offer seminars, short courses, workshops on current topics, spanning Accounting, Financing, Income Tax, SST, Employment Laws, Human Resources, Company Act, IT Productivity Tools and Emerging Trends, in major towns in Malaysia.

Our mission is to develop and enhance knowledge for workforce & management and help them to apply in their daily works.

Our vision is to create new possibilities for 30 million Malaysians, so that everyone of us can contribute better and more effectively.
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