17/05/2026
๐๐ซ๐ ๐๐ง๐ญ๐๐ซ๐๐จ๐ฆ๐ฉ๐๐ง๐ฒ ๐๐ซ๐๐ง๐ฌ๐๐๐ญ๐ข๐จ๐ง๐ฌ ๐๐๐๐ฅ๐ฅ๐ฒ ๐๐๐๐?
Many business owners assume buying, selling, or lending money within their own group of companies is low risk. After all, itโs โstill our own companiesโ, right?
โ๐๐จ๐ญ ๐๐ฑ๐๐๐ญ๐ฅ๐ฒ. The moment transactions happen within the group, they may fall under related party transactions and can trigger disclosure and tax compliance requirements.
Things like:
โข ๐๐ง๐ญ๐๐ซ๐๐ฌ๐ญ-๐๐ซ๐๐ ๐ฅ๐จ๐๐ง๐ฌ
โข ๐๐๐ฏ๐๐ง๐๐๐ฌ ๐ฐ๐ข๐ญ๐ก๐จ๐ฎ๐ญ ๐๐ก๐๐ซ๐ ๐๐ฌ
โข ๐๐ง๐ญ๐๐ซ๐ง๐๐ฅ ๐ฉ๐ซ๐ข๐๐ข๐ง๐ ๐๐๐ฅ๐จ๐ฐ ๐ฆ๐๐ซ๐ค๐๐ญ ๐ฏ๐๐ฅ๐ฎ๐
โข ๐๐ง๐๐ฅ๐๐๐ซ ๐๐ซ๐๐ง๐ฌ๐๐๐ซ ๐๐ซ๐ข๐๐ข๐ง๐ ๐๐จ๐๐ฎ๐ฆ๐๐ง๐ญ๐๐ญ๐ข๐จ๐ง
LHDN may ask a simple question: If this was given to a third party, would you have charged differently?
๐๐ก๐๐ญโ๐ฌ ๐ฐ๐ก๐๐ซ๐ ๐๐ซ๐๐ง๐ฌ๐๐๐ซ ๐๐ซ๐ข๐๐ข๐ง๐ ๐๐๐๐จ๐ฆ๐๐ฌ ๐ข๐ฆ๐ฉ๐จ๐ซ๐ญ๐๐ง๐ญ. ๐๐ญโ๐ฌ ๐ง๐จ๐ญ ๐ฃ๐ฎ๐ฌ๐ญ ๐ฉ๐๐ฉ๐๐ซ๐ฐ๐จ๐ซ๐ค, ๐ข๐ญโ๐ฌ ๐ฉ๐ซ๐จ๐ญ๐๐๐ญ๐ข๐จ๐ง ๐๐จ๐ซ ๐ฒ๐จ๐ฎ๐ซ ๐๐ฎ๐ฌ๐ข๐ง๐๐ฌ๐ฌ ๐๐๐๐ข๐ฌ๐ข๐จ๐ง๐ฌ.
If your group companies deals with each other,
Now is the time to review whether your structure is truly safe.
๐ ๐๐ฉ๐๐๐ค ๐ญ๐จ ๐๐๐ซ๐ง๐๐ง๐๐ซ๐๐ฌ ๐ญ๐จ๐๐๐ฒ ๐๐ง๐ ๐ฌ๐ญ๐๐ฒ ๐๐จ๐ฆ๐ฉ๐ฅ๐ข๐๐ง๐ญ ๐๐๐๐จ๐ซ๐ ๐๐๐๐ ๐๐จ๐ฆ๐๐ฌ ๐ค๐ง๐จ๐๐ค๐ข๐ง๐ .