Investment & Incentives Seminar

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 and 2025/26 terms 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).

Ng Sue Lynn joined KPMG in 2005 and specialized 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.

As the Head of Investment and Tax Incentives at KPMG Malaysia, Mei Seen leads a specialized team that has successfully assisted numerous clients in securing tax incentives and exemptions across various industries. Under her leadership, the team has effectively negotiated and obtained approvals from key regulatory authorities, enabling clients to maximize the utilization of available tax benefits.

In addition to her expertise in tax incentives, Mei Seen advises multinational companies on transfer pricing issues, including preparation of transfer pricing documentation in compliance with the Malaysian transfer pricing guidelines, transfer pricing advisory and planning for risk mitigation as well as involvement in defending clients during transfer pricing audits by the Inland Revenue Board of Malaysia. She has also been involved in restructuring exercises in various industries.

Mah brings with him comprehensive functional experience across both the private and public sectors. He began his career in the telecommunications and infrastructure space before transitioning into public service, where he spent over 12 years leading strategic investment initiatives with InvestKL – a national investment agency focused on Greater Kuala Lumpur.

Leveraging his cross-sectoral experience in bringing high-impact Foreign Direct Investment (FDI) into the country, Mah has a strong track record of advising foreign investors, particularly from East Asian markets such as China, Japan, and South Korea on navigating market entry, shaping regulatory strategies, and managing economic uncertainty.

Over the years, Mah’s expertise in supporting the full investment lifecycle – from site selection and tax incentive negotiations to ecosystem building and ESG alignment, has made him a trusted voice in Malaysia’s investment landscape, with a strong belief in building resilient, future-ready ecosystems through public-private collaboration.

Raymond is currently the Vice President for Customs and Regulatory Affairs at DHL Express covering Asia Pacific excluding China. His role includes working with governments, particularly Customs and Trade agencies on various reform and modernization programs and enhancing partnerships with Customs administrations throughout the region. ​​

He has more than 25 years’ experience dealing with Customs and Trade issues across both public and private sectors. His first role involved setting up the ASEAN Free Trade Area in the ASEAN Secretariat in 1994 as well as managing customs cooperation and trade facilitation issues in ASEAN as the Secretariat’s Assistant Director for Trade Facilitation.

Raymond subsequently worked as a customs and trade consultant at various consulting companies including PricewaterhouseCoopers and Ernst & Young. Prior to joining DHL, he headed indirect tax issues for Asia Pacific, Middle East, and Africa at an international tobacco company. He is active in the EU-ASEAN Business Council Working Group on Trade Facilitation and is a member of the World Customs Organization (WCO) Private Sector Consultative Group (Asia Pacific).

Raymond’s areas of expertise include trade facilitation and policymaking, trade negotiations, customs simplification, customs valuation, tax and logistics supply chain efficiency, free trade areas and their rules and requirements, WTO and WCO issues. Raymond graduated with a bachelor’s in economics from Cambridge University and a Masters in Economic Development (specializing in ASEAN Trade) from Oxford University.

He has been with the Malaysian Investment Development Authority (MIDA), a Federal Government agency under the Ministry of Investment, Trade and Industry, Malaysia since 1992 tasked to promote foreign direct investments (FDI) into Malaysia.

He has experience from various divisions in MIDA covering the Foreign Investment Promotion Division at the US/Canada Desk at headquarters in Kuala Lumpur, served abroad as the Deputy Director at the MIDA overseas office in Tokyo, Japan and was also attached to the Strategic Planning Division at headquarters. He then was posted to Seoul, Republic of Korea as the Director of MIDA Seoul and also as the Counselor of Investment at the Malaysian Embassy in Seoul. After serving for more than three years in Rep. of Korea, he returned to HQ and was appointed as the Director of the Foreign Investment Promotion Division at headquarters in Kuala Lumpur which manages MIDA overseas centers globally in attracting FDI to Malaysia.

He also served in the US as Consul Investment at the Consulate General of Malaysia, New York and also as the Director of MIDA New York from November 2019 until June 2023. He was then attached as the Director of the Green Technology Division at MIDA HQ from 1 August 2023. Effective 18 December 2025, he assumes the role as Executive Director, Investment  Policy Advocacy (Manufacturing). In his role, he supervises three (3) Divisions, namely Strategic Planning & Policy Advocacy (Manufacturing), Investment Statistics and Sustainability.