Rikvin Pte Ltd

Singapore Company Registration Specialists

  • WhatsApp Us+65 8699 8821
  • Get a Quote Now


  • Home
  • Services
    • Incorporation
    • Corporate Secretary
    • Taxation
    • Transfer Pricing
    • Accounting
    • Immigration
    • HR Outsourcing
    • Business Advisory & Support
    • Switch to Rikvin
  • Learn
    • Incorporation
    • Work Visas
    • Taxation
    • Accounting
    • Compliance
    • Resources
    • Blogs
    • Infographics
    • Industry Guides
    • FAQs
  • Tools
    • Company Name Check
    • SSIC Codes Search
    • AGM Calculator
    • Tax Calculators
    • Personal Tax Calculator
    • Corporate Tax Calculator
    • Global Tax Calculator
    • Work Visas
    • PEP Assessment
    • More Free Tools
  • About
  • Contact
You are here: Home / Archives for Singapore Transfer Pricing

Frequently Asked Questions : Singapore Transfer Pricing



Does IRAS have a preference of Transfer Pricing Method?

IRAS does not have a specific preference for any one method. Instead, the method that produces the most reliable results, taking into account the

Is there a surcharge on Transfer Pricing adjustments made by the IRAS?

The Comptroller may make adjustments to the income of the Singapore taxpayer if the arm’s length principle has not been followed. In other words, the

When are related party transactions exempted?

The threshold for related party transactions to be exempted is: Where the taxpayer transacts with a related party in Singapore, and such local

What is the penalty for not preparing or retaining Transfer Pricing Documentation?

Taxpayers who do not prepare Transfer Pricing Documentation in accordance with section 34F of the Income Tax Act shall be liable to a penalty up to

What is the threshold to prepare Transfer Pricing Documentation for a Singapore Company?

A Singapore entity is required to prepare Transfer Pricing Documentation for a particular financial year if either of the following conditions are

Is Transfer Pricing Documentation Mandatory in Singapore?

In 2018, the IRAS made it mandatory for a Singapore Company to prepare Transfer Pricing Documentation. A new section i.e. Section 34F was inserted in

When are entities said to be related in transfer pricing?

As per Section 13(16) of the Singapore Income Tax Act, “related party”, in relation to a person, means any other person who, directly or indirectly,

What is contemporaneous transfer pricing documentation?

Transfer pricing refers to the pricing of goods, services, and intangibles between related parties. The arm's length principle has to be adopted for

InCorp GroupPrimeGlobal

Rikvin Pte Ltd

EA License No. 11C3030

36 Robinson Road,
#20-01 City House,
Singapore 068877

Company Registration

  • Company Incorporation
  • Subsidiary Registration
  • Branch Registration
  • Representative Office Registration
  • Offshore Company Registration

Immigration

  • Employment Pass Guide
  • ONE Pass Guide
  • Tech.Pass Guide
  • Singapore Work Visas
  • SG Immigration Options

Taxation

  • Corporate Tax Guide
  • Personal Tax Guide
  • Tax Filing Calendar
  • Singapore GST Guide
  • Transfer Pricing

Resources

  • Infographics
  • FAQs
  • Singapore Company Name Check
  • Income Tax Calculator
  • Incorporate Now

© 2025 Rikvin Pte Ltd (UEN 200708442E) An InCorp Group Company. All Rights Reserved.

Terms of Use | Privacy Policy

Sitemap | Terms of Use | Privacy Policy

© 2025 Rikvin Pte Ltd. UEN: 200708442E · All Rights Reserved.