Tax Advisory & Legal Representation in Malaysia

Tax planning for businesses in Malaysia typically involves a review of your current income tax position under the Income Tax Act 1967, identification of applicable deductions, capital allowances, and incentives, and a structured approach to estimating and managing your tax liabilities each year. We work through your accounts and relevant documentation to form a clear picture of your obligations and opportunities.

It is sensible to seek advice when your financial circumstances change significantly — starting a business, receiving a large asset disposal, restructuring operations, or receiving correspondence from LHDN. Early advice often allows for more considered responses and better-structured documentation than reactive engagement after a problem has arisen.

When LHDN initiates an audit or field examination, they will typically request specific documentation and may schedule an interview. Our role is to prepare written responses to their queries, review your records in advance of the audit, and attend any interviews or meetings on your behalf. Where LHDN proposes an additional assessment, we advise on whether to accept it or file a formal objection and, if needed, pursue an appeal to the Special Commissioners of Income Tax.

Malaysia replaced the Goods and Services Tax (GST) with the Sales and Service Tax (SST) in September 2018. SST is a single-stage tax, meaning it applies only at the manufacturer or service provider level rather than at every stage of the supply chain. The rate and registration thresholds differ from GST. If your business has legacy obligations from the GST period, or if you are uncertain about your current SST registration status, we can assist with both.

The timeline depends on the nature of the dispute. A field audit with a straightforward factual disagreement might be resolved within a few months through written objection. Where an appeal to the Special Commissioners is required, the process may take considerably longer — often one to two years, depending on the complexity of the matter and the current caseload of the tribunal. We will give you a realistic picture of the likely timeline at the outset.

For an initial consultation, it is helpful to bring recent tax returns (Borang B or BE for individuals, Borang C for companies), any correspondence from LHDN, and a summary of your income sources and business structure. If you have received a notice of audit or additional assessment, please bring those documents as well. We can work with whatever you have available — the consultation is a starting point, not a formal review.