When documentation is viewed as non-contemporaneous or incomplete, the LHDN may:
⚠️ Make TP adjustments
⚠️ Raise Additional tax assessments
⚠️ Consider Penalties — even though a TP file exists
This is why businesses still get penalised despite “having TP.”
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✔ How LHDN evaluates TP documentation in real
audits
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✔ How to build TP documentation that actually defends your numbers
You don’t need a last-minute report.
You need documentation that survives scrutiny.
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