The Inland Revenue Board of Malaysia (IRBM) has updated its guidance on Mutual Agreement Procedure (MAP), including a new FAQ on MAP dated 1 February 2023. The FAQ covers:
- General issues, including when MAP can be requested and the deadline for MAP requests;
- MAP applications;
- Issues that can be covered by MAP, with examples;
- Documentation requirements for pre-filing and official filing of MAP requests; and
- Implementation of MAP.
In addition to the FAQ on MAP, new competent authority con…