KALDEN • KUALA LUMPUR • EST. 2004
About Our Practice
A considered approach to tax advisory and revenue law in Malaysia — built on professional discipline and clear communication.
REF: KAL/CO/2026
Our Story
Kalden was established in Kuala Lumpur in 2004 by a group of tax professionals who believed that individuals and businesses navigating the Malaysian tax system deserved more than form-filling and generic compliance advice. The practice was founded with a specific focus: to provide considered, well-structured tax advisory that takes into account each client's particular financial circumstances.
Over the years, we have assisted clients ranging from individual salaried professionals reviewing their annual tax positions, to companies facing Inland Revenue Board audits and appeals to the Special Commissioners of Income Tax. Our work spans the Income Tax Act 1967, indirect taxation under the Sales and Service Tax framework, and procedural matters before the revenue authorities.
We maintain a deliberate focus on Malaysian tax and revenue law. We do not offer a wide range of ancillary services — our depth comes from concentration, not breadth. This means our advisors understand the LHDN's audit methodology, the tribunal procedures, and the technical provisions of the tax legislation in a level of detail that generalist practitioners cannot reasonably maintain.
Our office is located on Jalan P. Ramlee in Kuala Lumpur, and we serve clients across Peninsula Malaysia. Initial consultations are available in person at our office or by telephone, and we are available for correspondence in English and Bahasa Malaysia.
MISSION
To provide well-reasoned, clearly communicated tax advisory that helps individuals and businesses in Malaysia understand and manage their tax obligations with confidence.
VALUES
- Precision in analysis and documentation
- Transparency in fees and reasoning
- Respect for client circumstances
- Independence from commercial pressures
REF: KAL/TEAM/2026
Our Advisors
A small, focused team with specific expertise in Malaysian tax and revenue law.
Sarah Tan Mei Ling
Senior Tax Advisor
Sarah leads our income tax advisory practice and has handled individual and corporate tax reviews for over eighteen years. She specialises in LHDN correspondence and tax computation matters under the Income Tax Act 1967.
Ahmad Yusoff bin Razali
Revenue Law Specialist
Ahmad manages our audit representation and dispute resolution engagements. With a background in LHDN procedures, he prepares written objections and coordinates audit responses on behalf of clients facing revenue authority investigations.
Lee Cheng Wai
Indirect Tax Consultant
Cheng Wai advises on Sales and Service Tax matters, including registration requirements, return reviews, and voluntary disclosure guidance. He assists businesses transitioning from legacy GST obligations to current SST compliance frameworks.
REF: KAL/STD/2026
Professional Standards & Protocols
Every engagement at Kalden is conducted within a structured professional framework, adapted to the specific type of tax matter at hand.
CTIM Affiliation
Our advisors are affiliated with the Chartered Tax Institute of Malaysia (CTIM), Malaysia's principal professional body for tax practitioners. This affiliation maintains our accountability to published standards of professional conduct.
Client Confidentiality
All client information is treated as strictly confidential. We comply with the Personal Data Protection Act 2010 (PDPA) and do not share client information with any third parties without explicit consent, except where required by law.
Written Documentation
All advice is provided in writing. Verbal discussions during consultations are followed by written summaries. This ensures clarity of the advice given and creates a reliable record for both parties.
Scope Agreement
Before commencing any engagement, we set out the scope of work and fee structure in writing. This ensures that both parties understand what the service covers and what it does not, before any work begins.
Legislation Currency
Tax legislation in Malaysia is updated through annual Finance Acts and administrative guidelines. Our advisors monitor these changes as part of ongoing professional development, ensuring our advice reflects the current legal position.
Complaints Procedure
If a client has concerns about any aspect of our service, we have a formal process for addressing them. Complaints may be submitted in writing to our office, and we commit to acknowledging and responding within five working days.
EXPERTISE
Tax Advisory in the Malaysian Context
Malaysian income tax operates under a self-assessment system, which places significant responsibility on taxpayers — individuals and companies alike — to correctly compute and report their tax liabilities. The Inland Revenue Board (LHDN) audits a proportion of returns each year, and discrepancies in self-assessments can give rise to additional assessments, penalties, and, in serious cases, prosecution under the Income Tax Act 1967.
The Sales and Service Tax, reintroduced in 2018 following the abolition of GST, applies to manufacturers of taxable goods and providers of specified services. Businesses with annual taxable turnover above the registration threshold are obliged to register, collect, and remit SST. Many businesses also have residual compliance matters from the GST period that require careful management.
Kalden's work is concentrated within this legislative framework. Our advisors maintain working knowledge of the specific provisions that apply to common transactions — real property disposals, dividends and distributions, cross-border payments, employee benefits, and the various incentive schemes available under the Promotion of Investments Act and related legislation.
Our office on Jalan P. Ramlee is accessible from the KLCC area and the Bukit Bintang corridor. We serve clients across Kuala Lumpur, Petaling Jaya, Subang Jaya, and other locations within Klang Valley, as well as clients in Penang, Johor Bahru, and other states who engage us for specialist tax representation matters.
NEXT STEP
Speak With One of Our Advisors
If you have a tax question or a matter you would like to discuss, we welcome an initial enquiry. There is no commitment to engage us further — just a conversation about your circumstances.
Contact Our Team