Transfer Pricing documentation does not need to be submitted every year with your retun.
But when LHDN conducts a review or audit, they expect it to be:
✔ already prepared
✔ contemporaneous
✔ able to support how prices were determined

If documentation is only prepared after LHDN raises questions, LHDN may conclude that:
❌ pricing decisions were not properly supported at the time
❌ documentation was created merely to justify outcomes
❌ TP compliance was not contemporaneous

Once that conclusion is formed, consequences may follow:
⚠️ Transfer pricing adjustments
⚠️ Additional tax payable
⚠️ Penalties — even if a TP report is eventually produced

👉 This is why “we can prepare it later” is one of the most expensive TP assumptions.

🎓 Join our FREE Online Transfer Pricing Webinar to learn:
✔ When TP documentation must actually be prepared
✔ What LHDN looks for during TP audits and reviews
✔ How to build documentation that supports your pricing — not just reacts to audits

TP documentation isn’t about submission.
It’s about being ready when LHDN asks.

👉 Register now and strengthen your TP compliance before an audit forces the issue.