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 contact details are provided for making MAP requests from 1 January 2023.