马来西亚最低专业定价指南
EXPLANATORY NOTES MINIMUM TRANSFER PRICING DOCUMENTATION
解释性说明最低转让定价文件
With reference to the Income Tax (Transfer Pricing) Rules 2012 and Transfer Pricing Guidelines 2017(amended), a person who enters into a controlled transaction shall prepare a contemporaneous transferpricing documentation (TPD).
参考《2012年所得税（转让定价）规则》和《2017年转让定价指南》（修订版），参与受控交易的人应编制同期转让定价文件（TPD）
The TPD shall be prepared for the year in which a controlled transaction exists. Contemporaneous TPDmeans 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
a） 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 andthere are material changes, the documentation shall be updated prior to the due date forfurnishing a return for that basis period for that year of assessment.
b） 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。
This template is prepared for the person who falls outside the scope of paragraph 1.3.1 of the MalaysianTransfer Pricing Guidelines 2017 (MTPGL).
本模板适用于《2017年马来西亚转让定价指南》（MTPGL）第1.3.1段范围之外的人员。
Minimum TPD (MTPD) template is a template prepared by IRBM as a guidance for taxpayers who arerequired to prepare a minimum contemporaneous TPD. Taxpayer may opt to prepare their ownMinimum 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。
This template only serves as a guide for the preparation of Minimum Transfer Pricing Documents. If thetaxpayer feels that there is a need to include more information to justify the related party transactions,they may do so by adding more relevant column or rows.
此模板仅作为编制最低转让定价文件的指南。如果纳税人认为有必要包含更多信息来证明关联方交易的合理性，他们可以通过添加更多相关列或行来做到这一点。
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