Tax Summit 2026 - Penang

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. With over 33 years of professional experience, he brings deep tax expertise and capabilities to help clients navigate complex business challenges and transformation projects faced by tax leaders today. 

Lian Seng pioneered KPMG in Malaysia’s Tax Dispute Resolution service unit in 1999 and has since built a strong reputation within the Malaysian 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 relationships with key 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 recognized as 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 drove a collaborative approach in delivering value-added services to regional and global clients. He currently also heads KPMG’s Korea Business practice in Malaysia. 

Lian Seng continues to share his expertise through various professional associations. He was elected the President of the Chartered Tax Institute of Malaysia (CTIM) for the 2024/25 term and also serves 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 the Income Tax Act 1967. He is 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).

Ng Sue Lynn joined KPMG in 2005 and specializes 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 include tax advisory and tax planning for mergers and acquisitions, cross-border transactions (inbound and outbound), Price Control and Anti-Profiteering (PCAP) requirements, Sales 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 serves as Head of Tax Risk Management and was appointed KPMG’s Head of Inclusion, Diversity and Equity (IDE) in Malaysia in July 2022.