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Arms length transaction test12/13/2023 This is consistent with the objective of minimizing the possibility for double taxation. The arm`s length approach, which is internationally accepted as the preferred basis for determining the transfer price of a transaction between associated persons, will be the basis adopted by IRBM. Return Form (RF) Filing Programme For The Year 2021 (Amendment 4/2021).Return Form (RF) Filing Programme For The Year 2022.Return Form (RF) Filing Programme For The Year 2023.Schedule On Submission Of Return Forms (RF).Dialog Minutes For Operational & Technical Issues.Restriction On Deductibility of Interest.Average Lending Rate Bank Negara Malaysia Schedule Section 140B.Automatic Exchange of Information (AEOI).Bayaran Cukai Keuntungan Harta Tanah (Available in Malay Language Only).Procedures For Submission Of Real Porperty Gains Tax Form.Pegangan Dan Remitan Wang Oleh Pemeroleh (Available in Malay Language Only).Cancellation Of Disposal / Sales Transaction.Imposition Of Penalties And Increases Of Tax.Responsibility Of Disposer And Acquirer.Transfer Of Asset Inherited From Deceased Estate.
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