KPMG Speakers

Soh Lian Seng currently leads the Tax practice at KPMG in Malaysia following his appointment to the firm’s Executive Committee leadership on 1 January 2022. He brings over 33 years of professional acumen and capabilities to help clients navigate the most complex business challenges and transformation projects that tax leaders face. 

Lian Seng pioneered the Malaysian firm’s Tax Dispute Resolution service unit in 1999 and has since built a reputation within the Malaysia tax fraternity for his negotiation and problem-solving expertise in challenging tax audit and investigation cases. He has also appeared before the Special Commissioner of Income Tax as an expert witness.

Throughout his career, Lian Seng has developed strong and mutually respected ties with various authorities including the Inland Revenue Board of Malaysia, the Tax Policy Division of the Ministry of Finance, and other government agencies such as the Malaysian Investment Development Authority (MIDA) and the Malaysia Digital Economy Corporation (MDEC). He has also contributed to the development of tax laws and regulations in Malaysia. 

Under his leadership, KPMG Tax Services in Malaysia was named the 2019 Tax Dispute & Resolution Firm of the Year and the 2022 Transfer Pricing Firm of the Year by the International Tax Review. From 2021 to 2022, Lian Seng led KPMG’s Tax Dispute Resolution & Controversy practice across Asia Pacific, where he was tasked to drive a collaborative approach in providing value-added services to regional and global clients. Currently, he also heads KPMG’s Korea Business practice in Malaysia.

Lian Seng extends his counsel through various professional associations; he was elected the President of the Chartered Tax Institute of Malaysia (CTIM) for the 2024/25 term in addition to serving as the Chairman of CTIM’s Tax Audit & Investigation Committee. He is also a Member of the Korean Chamber of Commerce Malaysia (KOCHAM).  

Lian Seng is a licensed tax agent approved by the Ministry of Finance under Section 153 of Income Tax Act, 1967. He is certified as a Fellow member of CTIM, an associate member of the Institute of Internal Auditors, Malaysia (IIAM) and an affiliate member of the Malaysian Institute of Chartered Secretaries and Administrators (MAICSA).

Fie Lih has extensive experience advising local and international clients on tax compliance. Her portfolio of clients covers a broad range of industries including manufacturing for industrial and consumer markets, electronics, building, construction and real estate.

Working with multi-national corporations and local public listed companies, she also has considerable experience in corporate income tax, stamp duty, withholding tax, real property gains tax, tax audits and tax due diligence.

Tai has over 32 years of experience in tax compliance and advisory working with corporate and individual clients. His areas of specialization include mergers and acquisitions, privatizations, corporate restructuring/planning and tax incentives. He has significant dealings with local and multinational clients in all areas of taxation.

His industry exposure encompasses the property development, consumer and industrial markets and infrastructure sectors. Lai KokTai has also acted as an advisor in numerous investment (inbound and outbound) and tax due diligence assignments. Within Malaysia, he also holds the role of Head of Family Business Tax Leader under the KPMG Private Enterprise practice.

Tai has contributed thought leadership in various industries and mainstream media. He is also a frequent speaker at various events including forums and seminars organized by the Inland Revenue Board and Chartered Tax Institute of Malaysia.

Ng Sue Lynn joined KPMG in 2005 and has specializedspecialized in corporate income tax and indirect tax, advising and assisting local companies and multinational corporations (MNCs) across a diverse range of industries including oil and gas, manufacturing, retail, financial services, plantation, media, property and construction.

Her areas of specialization cover tax advisory and tax planning in mergers and acquisitions, cross-border transactions (inbound and outbound), Price Control and Anti-Profiteering (PCAP) requirements, Sales Tax and Service Tax (SST), and Goods and Services Tax (GST) implementation, advisory, compliance and health check projects. She has represented clients in GST appeal tribunal hearings and has further advised clients on customs and trade matters including valuation, product classification, market entry analysis and import/export restrictions.

Within the firm, Sue Lynn also holds the role as Head of Tax Risk Management and, in July 2022, was appointed KPMG’s Head of Inclusion, Diversity and Equity (IDE) in Malaysia.

Suraya has over 29 years of experience in areas of direct taxation for companies. She advises multinational companies on Transfer Pricing (TP) issues, including preparation of TP Documentation in compliance with the Malaysian TP guidelines and assist companies during TP Audits conducted by the Tax Authority.

Suraya has project management experience, especially in coordinating and managing a large TP engagement involving large MNCs, GLCs as well as local groups of companies. She has assisted clients across a diverse range of industries covering consumer products, electrical and electronics, industrial products, commodity-based sectors such as upstream and downstream palm oil supply chain, automotive industries, as well as services industries.

Xin Yee joined KPMG in 2016. Xin Yee has more than 9 years of tax experience and has extensive experience in corporate and personal income tax matters.

Her current clientele comprises multi-national corporations and local public listed companies involving in various industries including manufacturing for industrial and consumer markets, electronics, plantation, property development and real estate as well as companies enjoying special tax incentives.

She has considerable experience on tax-related issues including corporate income tax, stamp duty, withholding tax, reinvestment allowance studies, tax audits and tax due diligence.

Teng Kuan joined KPMG in 2017. Teng Kuan has more than 8 years of tax experience and has extensive experience in corporate and personal income tax matters. Her current clientele comprises multi-national corporations and local public listed companies involving in various industries including manufacturing for industrial and consumer markets, electronics, plantation, property development and real estate as well as companies enjoying special tax incentives.

She has also been involved in various special assignments such as withholding tax, Real Property Gains Tax, tax audit and tax investigation procedures for both corporate and personal income tax.

Jessica is an Associate Director in KPMG in Malaysia’s Corporate Tax department, playing a key role in its BEPS2.0 specialist group. She was seconded to the Tokyo office in 2023 to focus on BEPS 2.0 engagements under the Tax & Legal Trek, KPMG’s flagship global mobility program.

Jessica has serviced a number of private and public listed companies as well as multinational corporations in both corporate tax compliance and advisory engagements.

Her corporate tax advisory experience includes advising clients on BEPS 2.0, Malaysian corporate income tax, withholding tax, Labuan tax, gaming tax, Real Property Gains Tax, permanent establishment and stamp duty issues arising from M&As, legal entity rationalization, cross border transactions and post-acquisition integration. Jessica has also undertaken tax due diligence on companies in various industries.

In respect of BEPS Pillar Two, she is involved in various BEPS Pillar Two projects, covering delivery of BEPS Pillar Two training, impact assessment, entity classification, etc.

Kishanthini started her career in KPMG as an auditor in 2017 and was transferred to tax as a transfer pricing consultant in January 2020. She left KPMG in 2022 to join a large MNC Group to broaden her expertise in transfer pricing compliance and advisory matters across complex corporate structure. Kishanthini has re-joined KPMG in January 2025.

Kishanthini has extensive experience in transfer pricing and international tax advisory. Her portfolio comprises various industries including plantation upstream and downstream, commodity products, consumer markets, and electronics.

Her expertise includes preparation of contemporaneous transfer pricing documentation, country-by-country reporting (“CbCR”), advising on new policies, group restructuring and financial transactions. Her previous experience as an auditor has allowed her to better understand the client’s business conditions and devise appropriate transfer pricing solutions. She is also involved in the BEPS Pillar 2 - Global Minimum Tax.

Guest Speakers

Shifaak Md Amin has started her career with the Inland Revenue Board (IRB) in 1995. Having served the IRB for over 30 years, Shifaak has oversight of the investigation and tax audit field in various branches including Miri, Johor Bahru Investigation Branch, before appointed as the Director of Kluang Investigation Branch and Malacca Branch.
Leveraging on her vast experiences in tax investigation as well as tax auditing, she is now heading the Johor State of IRB. Prior to the current designation, she was the Division Director of Large Taxpayer Branch and Director of Multinational Tax Branch.

A key member of IMFC-J responsible for the planning, promotion, and facilitation of investments into Johor and Johor-Singapore Special Economic Zone. He played a key role in Invest Johor, IRDA and previous organizations to develop strategies and project implementation in the space of domestic and international businesses.

Graduated from Drexel University, Philadelphia USA in the field of Business Administration (Finance). Accomplished corporate professional with more than 29 years’ experience in various corporate and public sectors including Economic, Investment, Business Development, Marketing and Corporate Planning. He had the opportunity to serve in various challenging industries namely Aviation, Automotive, Financial and Logistics.

With over a decade of experience in tax and customs-related work, she possesses comprehensive knowledge of direct and indirect tax law, covering aspects such as transfer pricing, withholding tax, real property gains tax, stamp duty, GST, sales & service tax, and customs duty. Prior to joining Zaid Ibrahim & Co, she was with the tax practice group of Lee Hishamuddin Allen & Gledhill and Wong & Partners (a member firm of Baker & McKenzie).

Her expertise extends from supporting taxpayers during audit, investigation and dawn raids conducted by the tax authorities to guiding taxpayers through settlement negotiations and legal representation before the national courts and tax tribunals. She has represented multinational companies and government-linked entities across various industries, including manufacturing, banking, insurance, FMCG, e-commerce platforms, offshore drilling companies, automotives and Labuan companies for tax related matters.

In addition, Kellie also provides tax advice on compliance and restructuring matters, including drafting tax clauses for agreements.

She has conducted various client training sessions in Malaysia, Hong Kong, Singapore, and Vietnam, covering topics such as general tax planning, tax audits, and investigations.

KPMG Speakers

Soh Lian Seng currently leads the Tax practice at KPMG in Malaysia following his appointment to the firm’s Executive Committee leadership on 1 January 2022. He brings over 33 years of professional acumen and capabilities to help clients navigate the most complex business challenges and transformation projects that tax leaders face. 

Lian Seng pioneered the Malaysian firm’s Tax Dispute Resolution service unit in 1999 and has since built a reputation within the Malaysia tax fraternity for his negotiation and problem-solving expertise in challenging tax audit and investigation cases. He has also appeared before the Special Commissioner of Income Tax as an expert witness.

Throughout his career, Lian Seng has developed strong and mutually respected ties with various authorities including the Inland Revenue Board of Malaysia, the Tax Policy Division of the Ministry of Finance, and other government agencies such as the Malaysian Investment Development Authority (MIDA) and the Malaysia Digital Economy Corporation (MDEC). He has also contributed to the development of tax laws and regulations in Malaysia. 

Under his leadership, KPMG Tax Services in Malaysia was named the 2019 Tax Dispute & Resolution Firm of the Year and the 2022 Transfer Pricing Firm of the Year by the International Tax Review. From 2021 to 2022, Lian Seng led KPMG’s Tax Dispute Resolution & Controversy practice across Asia Pacific, where he was tasked to drive a collaborative approach in providing value-added services to regional and global clients. Currently, he also heads KPMG’s Korea Business practice in Malaysia.

Lian Seng extends his counsel through various professional associations; he was elected the President of the Chartered Tax Institute of Malaysia (CTIM) for the 2024/25 term in addition to serving as the Chairman of CTIM’s Tax Audit & Investigation Committee. He is also a Member of the Korean Chamber of Commerce Malaysia (KOCHAM).  

Lian Seng is a licensed tax agent approved by the Ministry of Finance under Section 153 of Income Tax Act, 1967. He is certified as a Fellow member of CTIM, an associate member of the Institute of Internal Auditors, Malaysia (IIAM) and an affiliate member of the Malaysian Institute of Chartered Secretaries and Administrators (MAICSA).

Fie Lih has extensive experience advising local and international clients on tax compliance. Her portfolio of clients covers a broad range of industries including manufacturing for industrial and consumer markets, electronics, building, construction and real estate.

Working with multi-national corporations and local public listed companies, she also has considerable experience in corporate income tax, stamp duty, withholding tax, real property gains tax, tax audits and tax due diligence.

Tai has over 34 years of experience in tax compliance and advisory working with corporate and individual clients. His areas of specialization include mergers and acquisitions, privatizations, corporate restructuring/planning and tax incentives. He has significant dealings with local and multinational clients in all areas of taxation.

His industry exposure encompasses the property development, consumer and industrial markets and infrastructure sectors. Tai has also acted as an advisor in numerous investment (inbound and outbound) and tax due diligence assignments. Within Malaysia, he also holds the role of Family Business Tax Leader under the KPMG Private Enterprise practice.

Tai has contributed thought leadership in various industries and mainstream media. He is also a frequent speaker at events including forums and seminars organized by the Inland Revenue Board and Chartered Tax Institute of Malaysia.

Ng Sue Lynn joined KPMG in 2005 and has specializedspecialized in corporate income tax and indirect tax, advising and assisting local companies and multinational corporations (MNCs) across a diverse range of industries including oil and gas, manufacturing, retail, financial services, plantation, media, property and construction.

Her areas of specialization cover tax advisory and tax planning in mergers and acquisitions, cross-border transactions (inbound and outbound), Price Control and Anti-Profiteering (PCAP) requirements, Sales Tax and Service Tax (SST), and Goods and Services Tax (GST) implementation, advisory, compliance and health check projects. She has represented clients in GST appeal tribunal hearings and has further advised clients on customs and trade matters including valuation, product classification, market entry analysis and import/export restrictions.

Within the firm, Sue Lynn also holds the role as Head of Tax Risk Management and, in July 2022, was appointed KPMG’s Head of Inclusion, Diversity and Equity (IDE) in Malaysia.

Suraya has over 29 years of experience in areas of direct taxation for companies. She advises multinational companies on Transfer Pricing (TP) issues, including preparation of TP Documentation in compliance with the Malaysian TP guidelines and assist companies during TP Audits conducted by the Tax Authority.

Suraya has project management experience, especially in coordinating and managing a large TP engagement involving large MNCs, GLCs as well as local groups of companies. She has assisted clients across a diverse range of industries covering consumer products, electrical and electronics, industrial products, commodity-based sectors such as upstream and downstream palm oil supply chain, automotive industries, as well as services industries.

Xin Yee joined KPMG in 2016. Xin Yee has more than 9 years of tax experience and has extensive experience in corporate and personal income tax matters.

Her current clientele comprises multi-national corporations and local public listed companies involving in various industries including manufacturing for industrial and consumer markets, electronics, plantation, property development and real estate as well as companies enjoying special tax incentives.

She has considerable experience on tax-related issues including corporate income tax, stamp duty, withholding tax, reinvestment allowance studies, tax audits and tax due diligence.

Teng Kuan joined KPMG in 2017. Teng Kuan has more than 8 years of tax experience and has extensive experience in corporate and personal income tax matters. Her current clientele comprises multi-national corporations and local public listed companies involving in various industries including manufacturing for industrial and consumer markets, electronics, plantation, property development and real estate as well as companies enjoying special tax incentives.

She has also been involved in various special assignments such as withholding tax, Real Property Gains Tax, tax audit and tax investigation procedures for both corporate and personal income tax.

Jessica is an Associate Director in KPMG in Malaysia’s Corporate Tax department, playing a key role in its BEPS2.0 specialist group. She was seconded to the Tokyo office in 2023 to focus on BEPS 2.0 engagements under the Tax & Legal Trek, KPMG’s flagship global mobility program.

Jessica has serviced a number of private and public listed companies as well as multinational corporations in both corporate tax compliance and advisory engagements.

Her corporate tax advisory experience includes advising clients on BEPS 2.0, Malaysian corporate income tax, withholding tax, Labuan tax, gaming tax, Real Property Gains Tax, permanent establishment and stamp duty issues arising from M&As, legal entity rationalization, cross border transactions and post-acquisition integration. Jessica has also undertaken tax due diligence on companies in various industries.

In respect of BEPS Pillar Two, she is involved in various BEPS Pillar Two projects, covering delivery of BEPS Pillar Two training, impact assessment, entity classification, etc.

Kishanthini started her career in KPMG as an auditor in 2017 and was transferred to tax as a transfer pricing consultant in January 2020. She left KPMG in 2022 to join a large MNC Group to broaden her expertise in transfer pricing compliance and advisory matters across complex corporate structure. Kishanthini has re-joined KPMG in January 2025.

Kishanthini has extensive experience in transfer pricing and international tax advisory. Her portfolio comprises various industries including plantation upstream and downstream, commodity products, consumer markets, and electronics.

Her expertise includes preparation of contemporaneous transfer pricing documentation, country-by-country reporting (“CbCR”), advising on new policies, group restructuring and financial transactions. Her previous experience as an auditor has allowed her to better understand the client’s business conditions and devise appropriate transfer pricing solutions. She is also involved in the BEPS Pillar 2 - Global Minimum Tax.

Guest Speakers

Shifaak Md Amin has started her career with the Inland Revenue Board (IRB) in 1995. Having served the IRB for over 30 years, Shifaak has oversight of the investigation and tax audit field in various branches including Miri, Johor Bahru Investigation Branch, before appointed as the Director of Kluang Investigation Branch and Malacca Branch.

Leveraging on her vast experiences in tax investigation as well as tax auditing, she is now heading the Johor State of IRB. Prior to the current designation, she was the Division Director of Large Taxpayer Branch and Director of Multinational Tax Branch.

A key member of IMFC-J responsible for the planning, promotion, and facilitation of investments into Johor and Johor-Singapore Special Economic Zone. He played a key role in Invest Johor, IRDA and previous organizations to develop strategies and project implementation in the space of domestic and international businesses.

Graduated from Drexel University, Philadelphia USA in the field of Business Administration (Finance). Accomplished corporate professional with more than 29 years’ experience in various corporate and public sectors including Economic, Investment, Business Development, Marketing and Corporate Planning. He had the opportunity to serve in various challenging industries namely Aviation, Automotive, Financial and Logistics.

With over a decade of experience in tax and customs-related work, she possesses comprehensive knowledge of direct and indirect tax law, covering aspects such as transfer pricing, withholding tax, real property gains tax, stamp duty, GST, sales & service tax, and customs duty. Prior to joining Zaid Ibrahim & Co, she was with the tax practice group of Lee Hishamuddin Allen & Gledhill and Wong & Partners (a member firm of Baker & McKenzie).

Her expertise extends from supporting taxpayers during audit, investigation and dawn raids conducted by the tax authorities to guiding taxpayers through settlement negotiations and legal representation before the national courts and tax tribunals. She has represented multinational companies and government-linked entities across various industries, including manufacturing, banking, insurance, FMCG, e-commerce platforms, offshore drilling companies, automotives and Labuan companies for tax related matters.

In addition, Kellie also provides tax advice on compliance and restructuring matters, including drafting tax clauses for agreements.

She has conducted various client training sessions in Malaysia, Hong Kong, Singapore, and Vietnam, covering topics such as general tax planning, tax audits, and investigations.