{"id":423,"date":"2024-04-18T08:44:21","date_gmt":"2024-04-18T08:44:21","guid":{"rendered":"https:\/\/calow.co\/?p=423"},"modified":"2024-04-18T08:54:12","modified_gmt":"2024-04-18T08:54:12","slug":"irb-advance-pricing-arrangement-2024","status":"publish","type":"post","link":"https:\/\/calow.co\/ms\/irb-advance-pricing-arrangement-2024\/","title":{"rendered":"LHDN: SUSUNAN HARGA AWAL 2024"},"content":{"rendered":"<h1 class=\"wp-block-heading\" id=\"h-irb-advance-pricing-arrangement-2024\">SUSUNAN HARGA PENDAHULUAN LHDN 2024<\/h1>\n\n\n\n<p>Pengaturan Harga Terdahulu (APA) menyediakan rangka kerja untuk pembayar cukai dan pihak berkuasa cukai untuk mengelakkan pertikaian harga pindahan masa hadapan dengan menentukan metodologi harga pindahan (TPM) untuk transaksi antara pihak berkaitan merentas sempadan. Berikut ialah analisis terperinci tentang komponen utama dan peruntukan APA berdasarkan maklumat yang diberikan:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-1-purpose-and-types-of-apas\">1. <strong>Tujuan dan Jenis APA<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Objektif<\/strong>: Tujuan utama APA adalah untuk mentakrifkan TPM yang akan memastikan urus niaga rentas sempadan antara pembayar cukai dan sekutu asingnya dijalankan secara berterusan. Langkah awalan ini bertujuan untuk mewujudkan metodologi penetapan harga lebih awal daripada masa untuk mengelakkan pertikaian dan ketidakkonsistenan masa hadapan dalam taksiran cukai.<\/li>\n\n\n\n<li><strong>Jenis APA<\/strong>:\n<ul class=\"wp-block-list\">\n<li><strong>APA Unilateral (UAPA)<\/strong>: Hanya melibatkan pembayar cukai dan Ketua Pengarah Hasil Dalam Negeri (KPHDN) Malaysia, di bawah Seksyen 138C(1)(a) Akta.<\/li>\n\n\n\n<li><strong>APA dua hala (BAPA)<\/strong> dan <strong>APA pelbagai hala (MAPA)<\/strong>: Ini melibatkan perjanjian antara Pihak Berkuasa Kompeten (CA) dua atau lebih negara, memudahkan transaksi rentas sempadan di bawah Seksyen 132 Akta.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-2-benefits-of-an-apa\">2. <strong>Faedah APA<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Kepastian dalam Percukaian<\/strong>: APA memberikan kepastian mengenai layanan cukai bagi urus niaga rentas sempadan, membolehkan perniagaan meramalkan liabiliti cukai masa hadapan dengan lebih tepat.<\/li>\n\n\n\n<li><strong>Mengelakkan Cukai Dua Kali<\/strong>: Terutamanya dengan BAPA dan MAPA, mereka membantu memastikan keuntungan diperuntukkan dengan sewajarnya dan dikenakan cukai sekali sahaja, yang penting bagi syarikat multinasional.<\/li>\n\n\n\n<li><strong>Mengurangkan Kos Pematuhan<\/strong>: Dengan menyelesaikan kaedah penetapan harga pindahan terlebih dahulu, APA boleh mengurangkan keperluan untuk dokumentasi yang luas dan risiko audit yang mahal dan potensi litigasi.<\/li>\n\n\n\n<li><strong>Kebolehramalan Kos Operasi<\/strong>: Mengetahui terlebih dahulu TPM yang akan digunakan membantu dalam perancangan belanjawan dan kewangan.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-3-eligibility-and-application-requirements\">3. <strong>Kelayakan dan Syarat Permohonan<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Pemohon yang Layak<\/strong>:\n<ul class=\"wp-block-list\">\n<li>Syarikat yang terlibat dalam urus niaga rentas sempadan yang bertanggungjawab di bawah Akta Cukai Pendapatan Malaysia.<\/li>\n\n\n\n<li>Operasi perniagaan yang berkaitan dengan urus niaga yang dilindungi mesti menjana sekurang-kurangnya RM100 juta dalam pendapatan perniagaan bercukai. <\/li>\n\n\n\n<li>Pertubuhan tetap (PE) yang APA berkaitan dengan urus niaga yang dilindungi di bawah perjanjian cukai yang berkenaan.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Syarat Permohonan<\/strong>:\n<ul class=\"wp-block-list\">\n<li>Perniagaan berpendapatan tinggi dengan urus niaga dilindungi yang memberi kesan ketara kepada penyata kewangan mereka diutamakan.<\/li>\n\n\n\n<li>Ambang tertentu mesti dipenuhi dari segi nilai transaksi berbanding dengan jualan atau pembelian.<\/li>\n\n\n\n<li>Pemohon mestilah tidak berada di bawah audit atau siasatan.<\/li>\n\n\n\n<li>Perniagaan sepatutnya telah beroperasi untuk tempoh yang ditetapkan (minimum 12 bulan, dengan syarat tambahan berdasarkan kematangan perniagaan).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-apa-application-process\">4. <strong>Proses Permohonan APA<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Peringkat Terlibat<\/strong>:\n<ol class=\"wp-block-list\">\n<li><strong>Mesyuarat pra-fail<\/strong>: Perbincangan awal tentang kebolehlaksanaan dan skop APA.<\/li>\n\n\n\n<li><strong>Penyerahan permohonan rasmi<\/strong>: Dokumentasi terperinci dan cadangan TPM dibentangkan.<\/li>\n\n\n\n<li><strong>Semakan dan rundingan<\/strong>: KPHDN menyemak dan merundingkan terma dan metodologi yang dicadangkan.<\/li>\n\n\n\n<li><strong>Perlaksanaan<\/strong>: Setelah dipersetujui, APA dilaksanakan secara rasmi.<\/li>\n\n\n\n<li><strong>Pemantauan dan pematuhan<\/strong>: Semakan berterusan untuk memastikan pematuhan kepada terma yang dipersetujui.<\/li>\n<\/ol>\n<\/li>\n\n\n\n<li><strong>Peranan KPHDN<\/strong>: Boleh mencadangkan perubahan pada metodologi, melaraskan skop transaksi yang dilindungi, atau menolak permohonan berdasarkan ketidakpatuhan atau pendedahan yang tidak lengkap.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-5-compliance-and-monitoring\">5. <strong>Pematuhan dan Pemantauan<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Kewajipan<\/strong>: Pembayar cukai mesti menyimpan rekod terperinci dan tetap mematuhi terma yang ditetapkan dalam APA. Sebarang perubahan ketara dalam operasi perniagaan atau faktor harga pindahan (seperti FAR \u2013 Fungsi, Aset dan Risiko) mesti dilaporkan.<\/li>\n\n\n\n<li><strong>Pelarasan dan Pembaharuan<\/strong>: APA biasanya terikat masa dan mungkin memerlukan pembaharuan atau pelarasan jika keadaan perniagaan atau undang-undang cukai yang terpakai berubah dengan ketara.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-download-irb-advance-pricing-arrangement-guideline\">Muat turun Garis Panduan Susunan Harga Pendahuluan LHDN<\/h3>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/calow.co\/wp-content\/uploads\/2024\/04\/malaysian-apa-guidelines-2024.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of malaysian-apa-guidelines-2024.\"><\/object><a id=\"wp-block-file--media-bfb888a8-0a0d-445d-8fcf-d292a540bb24\" href=\"https:\/\/calow.co\/wp-content\/uploads\/2024\/04\/malaysian-apa-guidelines-2024.pdf\">malaysian-apa-guidelines-2024<\/a><a href=\"https:\/\/calow.co\/wp-content\/uploads\/2024\/04\/malaysian-apa-guidelines-2024.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-bfb888a8-0a0d-445d-8fcf-d292a540bb24\">Muat turun<\/a><\/div>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading has-dark-purple-color has-text-color has-link-color wp-elements-8d8c106e49b3a82dcc0a7c8432e5c11e\" id=\"h-genesis-origo\">Kejadian Origo<\/h3>\n\n\n\n<p>CA Low &amp; Co adalah sebahagian daripada Genesis Origo. <a href=\"https:\/\/www.genesisorigo.com\" target=\"_blank\" rel=\"noreferrer noopener\">Lawati Genesis Origo di sini. <\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>IRB ADVANCE PRICING ARRANGEMENT 2024 The Advance Pricing Arrangement (APA) provides a framework for taxpayers [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4,1],"tags":[],"class_list":["post-423","post","type-post","status-publish","format-standard","hentry","category-accounting","category-ca-low-articles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v20.7 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>IRB Advance Pricing Arrangement 2024<\/title>\n<meta name=\"description\" content=\"The main purpose of an APA is to define a TPM that will ensure cross-border transactions between a taxpayer and its foreign affiliates...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/calow.co\/ms\/irb-advance-pricing-arrangement-2024\/\" \/>\n<meta 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