Withholding tax and transfer pricing update - Webinar 2026

HRD Corp Claimable Course (T&C applies*)
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Webinar sessions:
Session 1: 9:00am - 12:00pm;
Session 2: 2:00pm - 5:00pm.

Withholding tax (WHT) and transfer pricing (TP) updates are crucial to ensure regulatory compliance, prevent hefty penalties from the Inland Revenue Board of Malaysia (IRBM), and avoid double taxation on cross-border transactions. Staying updated helps businesses accurately apply tax rates, manage audit risks and optimise cash flow.

Key topics covered:

Withholding tax Updated rules & treatments

• 107A, S.109, S.109B, S.109DA revised scope, rates, obligations
• Royalty, technical fees, digital services, software, cloud services
• Interaction between Withholding tax, FRP (Foreign Registered Person) & SST
• Recent case laws & IRBM audit positions
• Case Study: Withholding tax analysis for SaaS, platform fees & cross-border services

Withholding tax compliance documentation & procedures

• Updated forms (CP37, CP37A, CP37D) & documentation requirements
• Deadlines, penalty structures & voluntary disclosure programme
• Treaty relief, Certificate of Residence, DTA reductions
• Preparing withholding tax files for an IIRBM audit

Transfer pricing New TPTAF 2025 Requirements

• Master file, local file & CbCR 2025 thresholds and scope
• Updated functional analysis & benchmarking expectations
• Common adjustments: management fees, interest, royalty
• IRBM transfer pricing guidelines 2025 audit focus sectors
• Recent transfer pricing disputes and lessons learned

Transfer pricing audit trends, risk management & case studies

• How IRBM identifies high-risk related-party transactions
• Transfer pricing surcharge & penalties common pitfalls
• Case studies: Distribution entities, contract manufacturers, intragroup services
• Documentation walkthrough: risk analysis? Transfer pricing method and benchmarking.

Presenter:

T Tharmaseelan
Seelan specialises in designing and setting up accounting, internal control, and operational systems. He also performs operational audits and acts as a consultant for a number of groups on financial issues. His working experience includes positions in public accounting firms, a leading hotel in Langkawi and an established manufacturing organisation. He was also attached to a large tax firm for three years. Seelan is actively involved in the development and implementation of financial and management training programmes for various organisations. He has trained accountants and financial advisors in Vietnam, Brunei and Uganda. These programmes have produced excellent feedback.