Remarks
(Please access the Guidelines)

Guideline on Special Voluntary Disclosure Programme (SVDP) 2.0 (Amended)

(Dated 22 August 2023)

This amended Guideline replaces the Guideline on SVDP 2.0 dated 2 June 2023.

The amendment is to insert the following paragraph in to the amended Guideline.

Para 5.10(a)

"If voluntary disclosure is made on non-transfer pricing issues only and it is found that there is a risk on transfer pricing issues, audit/investigation action can be taken on the transfer pricing issues and if voluntary disclosure is made on transfer pricing issues only, audit and investigation can be taken on issues other than transter pricing."