Led by founder Abhilaash Subramaniam & Co, Abhilaash Subramaniam & Co's team specialises in tax and administrative work.
Tax in Malaysia
Abhilaash Subramaniam & Co
Rahmat Lim & Partners
Desmond Liew Zhi Hong is at the helm of Rahmat Lim & Partners' tax practice following his October 2024 arrival to the firm.
Lee Hishammuddin Allen & Gledhill
Lee Hishammuddin Allen & Gledhill‘s tax practice is noted for its capabilities handling contentious matters, wherein it regularly represents clients in tax appeals before all levels of the Malaysian courts. The team handles a wide range of disputes concerning income tax, corporate tax, and transfer pricing. A key area of expertise is its dedicated customs and trade remedies sub-practice, which advises on anti-dumping and safeguard duties. The practice is co-led by Dato’ Nitin Nadkarni, who often represents clients in complex tax appeals, and Jason Tan Jia Xin who leads the trade remedies work. The team also includes Ivy Ling Yieng Ping, a specialist in indirect tax litigation, and Chris Toh Pei Roo, who focuses on direct tax disputes.
Responsables de la pratique:
Dato’ Nitin Nadkarni; Jason Tan Jia Xin
Autres avocats clés:
Ivy Ling Yieng Ping; Chris Toh Pei Roo
Les références
‘Chris stands out for his exceptional technical knowledge, strategic foresight, and ability to translate complex tax legislation into practical, commercially viable solutions. He combines deep expertise in Malaysian tax law with a strong understanding of the shipping and logistics sector, which is invaluable for our business.’
‘LHAG is our main tax advisers whenever we require legal views on complex tax matters.’
‘Jason Tan is our go-to lawyer in the tax practice. He is very well versed with our industry and nuances.’
Principaux clients
Dyson Manufacturing Sdn Bhd
Sunrise Home Goods (M) Sdn Bhd
Sunningdale Tech Penang Sdn Bhd
Sarawak Shell Berhad & Sabah Shell Petroleum Company Limited
Perusahaan Sadur Timah Malaysia (Perstima) Bhd
Lush Development Sdn Bhd & Tanda Bestari Development Sdn Bhd
CSC Steel Sdn Bhd & Mycron CRC Sdn Bhd
Lebuhraya Borneo Utara Sdn Bhd
Global Transit 5 Limited
Principaux dossiers
- Acted for Perusahaan Sadur Timah Malaysia (Perstima) Bhd in filing an anti-dumping petition to seek appropriate trade remedies and imposing anti-dumping duties on companies from four different countries.
- Acted for Dyson Manufacturing Sdn Bhd in an appeal before the Court of Appeal against the High Court’s dismissal of its judicial review application to quash a RM27 million GST Bill of Demand issued by the Royal Malaysian Customs. The case proceeded to the Federal Court, which ultimately also ruled in favour of Dyson Malaysia.
- Acted for Lush Development Sdn Bhd & Tanda Bestari Sdn Bhd in challenging the Director General of Inland Revenue’s refusal to refund taxes following the Federal Court’s ruling on the unconstitutionality of Section 4C of the Income Tax Act 1967.
Rosli Dahlan Saravana Partnership
Rosli Dahlan Saravana Partnership‘s practice represents clients in cases before all levels of the Malaysian courts, covering the full spectrum of contentious as well as advisory work. Its expertise includes disputes concerning income tax, transfer pricing and customs duties. The practice also has a notable specialism in trade remedy actions, such as anti-dumping investigations, and frequently resolves disputes through negotiation with regulatory authorities. The practice is led by D.P. Naban, who has extensive experience in significant tax disputes, S. Saravana Kumar, who focuses on tax litigation, and Nur Amira Ahmad Azhar, who focuses on tax disputes within the oil and gas and utilities industries. The team is also supported by Yap Wen Hui who has a strong track record within the energy sector.
Responsables de la pratique:
D.P. Naban; S. Saravana Kumar; Nur Amira Ahmad Azhar
Autres avocats clés:
Yap Wen Hui; Lim Chinn Wei
Les références
‘This team stands out for their deep industry insight, responsiveness, and practical approach to problem-solving.’
‘They take the time to understand our business, often going beyond the brief to offer strategic perspectives. Compared to other firms we’ve worked with, they are more engaged, innovative, and client-focused.’
‘The legal professionals we’ve worked with distinguish themselves through their deep legal knowledge, practical mindset, and responsiveness.’
Principaux clients
Ann Joo Integrated Steel Sdn Bhd
Sunway REIT Holdings Sdn Bhd
Berjaya Golf Resort Berhad
Konsortium CMC Engineering Sdn Bhd – Colas Rail S.A. – Uni-way Sdn Bhd
Toh Puan Na’imah binti Abdul Khalid
UEM Land Berhad
Zillion Sunrise Sdn Bhd
Dong Jiao Zong Higher Learning Centre Bhd
Maxis Berhad
National Kidney Foundation of Malaysia
Winning Paramount Sdn Bhd
Berjaya Group Berhad
Platinum Victory Property Sdn Bhd
Trinity Bliss Sdn Bhd
Alpha Admiral Sdn Bhd
Malaysia LNG Sdn Bhd
Onesubsea Malaysia Systems Sdn Bhd
Timrest Sdn Bhd
Sime Darby Property (KLGCC) Sdn Bhd
Principaux dossiers
- Acted for Ann Joo Integrated Steel Sdn Bhd (AJIS) before the High Court, Court of Appeal and the Federal Court in a stamp duty appeal to challenge the Collector of Stamp Duties’ decision to disallow the taxpayer’s claim for remission of stamp duty.
- Acted for UEM Land Berhad in an appeal on the granting of leave in judicial review re whether the MOF had committed an error of law by failing to respond to the taxpayer’s application pursuant to Section 135 and/or Section 127(3A) to exempt or set aside the assessment amounting to approximately RM 8m.
- Acted for the client in a case-stated appeal against the Director General of Inland Revenue where the Court of Appeal allowed the client’s claim for a full deduction of the interest expenses incurred.
Shearn Delamore & Co
Shearn Delamore & Co‘s team's long-established tax, trade, and customs practice handles the full range of direct and indirect tax matters, from advisory and planning to litigation. The team is particularly active in tax and transfer pricing disputes, representing a strong client roster of multinational corporations, especially in the oil and gas sector, in audits, investigations, and appeals. The practice is led by Anand Raj, whose expertise span tax and transfer pricing litigation. The team also includes Irene Yong and Foong Pui Chi, both of whom handle a broad spectrum of tax advisory, dispute resolution and litigation work.
Responsables de la pratique:
Anand Raj
Autres avocats clés:
Irene Yong; Foong Pui Chi
Les références
‘I worked with Irene Yong and the ease with which she helped shape our strategy was an excellent service I received from Irene and her team. She gave her advice in simple terms.’
‘Anand Raj and Foong Pui Chi distinguish themselves through a combination of deep technical expertise, strategic foresight, and exceptional client engagement. They are not only well-versed in the complexities of tax law but also demonstrate a strong understanding of the industries they serve, allowing them to offer insights that go beyond compliance and into business strategy.’
‘What truly sets Anand Raj and Foong Pui Chi apart is their proactive mindset: they anticipate challenges before they arise and continuously adapt to evolving market and regulatory conditions.’
Principaux clients
Malaysian Bar
Kind Action (M) Sdn Bhd
Penang Development Corporation
CIMB Group Holdings Berhad
CIMB Group Sdn Bhd
Pulai Springs Resort Bhd
Lam Ah Company Sdn Bhd
Sime Darby Ara Damansara Development Sdn Bhd
Bridgestone Chemical Products (M) Sdn Bhd
Agro-Mod Industries Sdn Bhd
Shell Oil and Gas (Malaysia) LLC
Genting Malaysia Bhd
Sime Darby Melawati Development Sdn Bhd
Sime Darby Elmina Development Sdn Bhd
Upayapadu (M) Sdn Bhd
GTP Network Sdn Bhd
Principaux dossiers
- Acted for Kind Action (M) Sdn Bhd following the position taken by the Revenue to subject the gains arising from the realization of the taxpayer’s investments in agricultural land to income tax under the Income Tax Act 1967 (“ITA”) even though the taxpayer had already been subjected to real property gains tax under the Real Property Gains Tax Act 1976 (“RPGTA”) in respect of the same transactions.
- Acted as counsel for the Penang Development Corporation (“PDC”) in the Federal Court for PDC’s appeal to the Federal Court against the decision of the Court of Appeal (which was in favour of the Collector of Stamp Duties).
- Acted for approximately 170 Labuan companies in more than 100 judicial review applications filed before the High Court of Labuan to challenge the decisions of the Director General of Inland Revenue (“DGIR”) and Minister of Finance (“MOF”) requiring the taxpayers to file income tax returns under the Income Tax Act 1967 (“ITA”) instead of the LBATA and to seek appropriate relief from the Court.
Wong & Partners
Wong & Partners‘ practice has expertise handling advisory and contentious work in tax, trade and wealth management contexts. The team is particularly active in the digital economy and tech sectors, advising on the tax aspects of cross-border M&A, restructurings, and transfer pricing. The practice also includes a dedicated private wealth offering, which advises financial institutions and high-net-worth individuals on tax and succession planning. The practice is led by Adeline Wong, who has a focus on corporate tax planning and wealth management. Wong leads alongside Yvonne Beh whose work covers indirect tax for the digital economy; Krystal Ng who focuses on transfer pricing; Jason Liang who handles tax disputes and litigation; and Istee Cheah who is a key contact for succession planning and trust structuring.
Responsables de la pratique:
Adeline Wong; Yvonne Beh; Krystal Ng; Jason Liang; Istee Cheah
Autres avocats clés:
Anlynn Ng
Les références
‘Jason Liang was warm and friendly, a good listener and able to grasp the problem at hand. He seemed very knowledgeable about the oil and gas industry and the tax issues faced by the oil companies. He was well-connected with the people at the tax authority, their internal politics and also knew who the decision-makers were. This was important in preparing our case effectively.’
‘The team listened to our problems patiently, understood our concerns and objectives, and offered solutions and options weighing the risk-reward consequences.’
‘Their assertive approach resulted in a positive outcome at the court.’
Principaux clients
Keysight Technologies Malaysia Sdn Bhd
Gentari Sdn Bhd
Principaux dossiers
- Acted for the Malaysian subsidiary of a US-based multinational company in a tax appeal at the Court of Appeal on a tax dispute which involved the sale of IP rights in the sum of MYR 821.6m.
- Advised and represented Gentari at the High Court to appeal against the IRB’s decision to impose MYR 8.5m ($1.89m) stamp duty.
Raja, Darryl & Loh
Raja, Darryl & Loh‘s practice advises on all facets of Malaysian tax law, including both contentious and advisory matters. The team’s expertise covers income tax, real property gains tax, customs duties, and sales and service tax. The practice regularly represents clients in courts and before tax tribunals and is increasingly active in matters concerning stamp duty audits and investigations. The team is led by Vijey Mohana Krishnan, who has extensive experience in tax litigation. Also in the team are Chang Ee Leen who handles tax advisory and audits for cross-border transactions, and William Wong whose diverse practice also includes tax litigation and investigations.
Responsables de la pratique:
Vijey Mohana Krishnan
Autres avocats clés:
Chang Ee Leen; William Wong
Principaux clients
WCE Holdings Berhad
George Kent (Malaysia) Bhd
CIMB-Principal Asset Management Berhad
Halliburton
St Jude Medical Operations (Malaysia) Sdn Bhd (Abbott group)
Stephen Gould Corporation
Syarikat SESCO Berhad
HICOM Holdings Berhad
Association of Trust Companies, Malaysia
Shell Group
Principaux dossiers
- Acted for the client in a case relating to the applicability of real property gains tax, we succeeded in an appeal before the Court of Appeal, which ordered the case to be reheard in the High Court.
- Acted for Syarikat SESCO Berhad in its appeal to the Customs Appeal Tribunal in a claim for refund of tax that had been overpaid.
- Acted on behalf of the Association of Trust Companies, Malaysia, where the firm applied to the Minister of Finance for a remission/exemption of stamp duty under the Stamp Act 1949 on assignments of life insurance policies by way of gift/trust and successfully procured a change in the law.
Skrine
Skrine‘s practice is composed of several specialised groups, covering tax litigation, customs and trade remedies, and rating appeals. The team handles tax disputes, including cross-border matters, and has a distinct practice focused on customs, anti-dumping, and safeguard duty issues. Another area of specialism is in disputes concerning rates and assessments imposed by local authorities on large landowners. The team is led by revenue litigation specialist Preetha Pillai, trade remedies specialist Lim Koon Huan and ratings and assessment appeals expert Vijay Raj.
Responsables de la pratique:
Preetha Pillai; Lim Koon Huan; Vijay Raj
Autres avocats clés:
Sheba Gumis; Victoria Low; Ho Pui Yan
Les références
‘The individuals I work with at this legal practice truly stand out due to their exceptional dedication, expertise, and client-focused approach.’
‘I have particularly valued the efficiency and professionalism of Preetha Pillai. Her ability to navigate complex legal issues with ease and provide clear, actionable advice has been invaluable. Preetha’s strategic thinking, attention-to-detail, and thorough understanding of the law make her an outstanding lawyer.’
‘Sheba Gumis and Victoria Low were consistently proactive, quick in identifying potential tax risks before they arose and recommended practical strategies to mitigate risks. Their foresight has helped us avoid issues and maintain regulatory compliance.’
Principaux clients
The Customs and Tax Administration of The Kingdom of Denmark
Natsteel Holdings Pte Ltd and Easteel Services (Malaysia) Sdn Bhd
Tanahglen Plantations Sdn Bhd
Nishimatsu Construction Co., Ltd. (Malaysian) (“NCCL”)
Russell Bedford Malaysia Business Advisory Sdn Bhd
Principaux dossiers
Jason Teoh & Partners
Jason Teoh & Partners‘ team has a dual focus on tax and international trade. The team handles a range of advisory and contentious matters, including those regarding corporate tax, SST, and stamp duty. The international trade team has a distinct specialism in handling trade remedy actions, and in representing manufacturers and exporters in anti-dumping and safeguarding investigations. The practice is co-led by direct and indirect tax specialist Khong Siong Sie and international trade remedy action expert Jason Teoh.
Responsables de la pratique:
Khong Siong Sie; Jason Teoh
Les références
‘Working with Khong Siong Sie is always a pleasure. He has come to be a trusted advisor and valued thought-partner who adds real value to our decision-making. Siong Sie stands out due to his ability to integrate his significant experience in accounting with high-calibre legal thinking. This rare combination allows him to deliver advice that is both commercially grounded and technically sound.’
‘Khong Siong Sie is a standout tax practitioner. He understands complex tax frameworks and where risks lie which allows him to anticipate challenges and guide clients with clarity and confidence.’
‘Khong Siong Sie is sharp and addresses issues faced with a clear strategy, he was efficient in deploying resources and was able to anticipate risk. Very strong technical ability and emotional aptitude to navigate a sensitive family dispute.’
Principaux clients
Comfort Rubber Gloves Industries Sdn Bhd
Easteel Services (Malaysia) Sdn Bhd
Gallant Quality Sdn Bhd
GTP Network Sdn Bhd
Hoa Phat Steel Sheet Co.Ltd
Lagenda Mersing Sdn Bhd
MB World Group Berhad
POSCO Korea
POSCO-Vietnam Co. Ltd
Far Eastern Industries (Shanghai) Ltd.
Mewah Dairies Sdn. Bhd.
Power Packaging (M) Sdn. Bhd.
Johore Tin Factory Sdn. Bhd.
Unican Industries Sdn. Bhd.
Kluang Tin & Can Factory Sdn. Bhd.
S.E.A Metal Can Industry (M) Sdn. Bhd.
Wire & Wire Products (M) Sdn Bhd
Principaux dossiers
- Represented Bursa-listed Comfort Gloves Berhad Group in judicial reviews challenging MYR99m in additional taxes and penalties following the tax authority’s reversal of basis period approvals.
- Acted for Easteel (a subsidiary of Natsteel Singapore) in a transfer pricing dispute, successfully securing the release of retrospective surcharges imposed by the tax authority.
- Represented Lagenda Properties Berhad’s subsidiary in successfully overturning a stamp duty assessment, securing a refund and setting an important precedent for property developers facing inflated valuations.
Juen, Jeat, Nic & Nair
Juen, Jeat, Nic & Nair‘s team is well-equipped to advise its clients on various tax issues, including in relation to tax exemptions, transfer pricing issues, and in relation to the tax aspects of transactions. Nicholas Mark Pereira heads up the offering and has experience representing taxpayers in appeals before tribunals and appeals before the courts.
Responsables de la pratique:
Nicholas Mark Pereira
Autres avocats clés:
Sarah Aina
Les références
‘Nicholas Mark Pereira is a fantastic tax lawyer. His outstanding legal thinking and practical advice are really helpful.’
‘Juan Jeat Nic & Nair is a unique boutique firm that offers tax, insurance and medical law advice.’
Principaux clients
Redberry Ambient Sdn Bhd
Sentoria Borneo Samariang Sdn Bhd
SHF Services (M) Sdn Bhd
Gulatis Exclusive Sdn Bhd
George Kent (Malaysia) Berhad
Principaux dossiers
- Represented Gulatis Exclusive Sdn Bhd in its appeal to the Court of Appeal against a decision of the Customer Appeal Tribunal to summarily dismiss the client’s appeal in the absence of the client’s then appointed lawyer on the ground that the Tribunal did not have jurisdiction to hear the appeal.
- Acting for 2 individuals in their appeal to the High Court against the decision of the Special Commissioners of Income Tax in relation to a real property gains tax dispute.