Soh Lian Seng

Partner - Head of Tax

KPMG in Malaysia

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With over 25 years of professional experience, Lian Seng heads the KPMG Tax Services practice in Malaysia with a focus on bringing professional acumen, capabilities, connectivity and technology-powered solutions to the most complex business challenges and transformation projects that tax leaders face.

He also leads the firm’s Tax Dispute Resolution practice and has extensive experience in advising local and multinational corporations on tax advisory and compliance, specializing on tax audit and investigation across different sectors. His negotiation skills and problem-solving acumen are well recognized by clients, supported by the numerous resolved cases Lian Seng has secured in major dispute resolution engagements.

Lian Seng maintains a solid working relationship with multiple government agencies, namely the Ministry of Finance (MOF), the Malaysian Investment Development Authority (MIDA) and the Ministry of International of Trade and Industry (MITI).

Under his leadership, KPMG Tax Services in Malaysia was named the 2019 Tax Dispute & Resolution Firm of the Year by the International Tax Review. In 2022, Lian Seng was elected the Deputy President of the Chartered Tax Institute of Malaysia for the 2022/23 term.


Tai Lai Kok

Partner – Head of Corporate Tax

KPMG in Malaysia

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Lai Kok 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 Kok 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 under the KPMG Private Enterprise practice.

Lai Kok has contributed thought leadership in various industry 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.


Ong Guan Heng

Partner – Corporate Tax Advisory

KPMG in Malaysia

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Guan Heng has over 20 years’ experience in the field of tax, advising clients on direct tax matters and cross border transactions. He is a member of the Malaysian Institute of Accountants, Chartered Tax Institute of Malaysia, CPA Australia and an approved Tax Agent licensed by the Ministry of Finance.

Guan Heng has built vast technical knowledge and experience in tax advisory, tax planning and tax review works. He is well versed in the practical aspects of taxation practice in Malaysia and has good knowledge of international taxation principles. He has also been involved in engagements covering Goods and Services and tax dispute resolutions with the tax authority.


Lim Wai Yin

Partner – Corporate Tax

KPMG in Malaysia

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Wai Yin brings over 20 years of experience in tax practice and investment banking. She specializes in tax advisory, advising clients on group restructuring, cross-border transactions, mergers and acquisitions, listing exercises and due diligence exercises. Wai Yin has also assisted various clients in liaising with regulatory authorities to apply for tax incentives, tax exemptions and stamp duty reliefs.

Her clientele is from various industries including financial services, private equity funds, manufacturing, trading, real estate, property development and construction, infrastructure, oil and gas, hospitality, healthcare and education. Wai Yin has also been involved in conducting technical trainings and has authored several articles on taxation matters.


Dany Oon

Executive Director – Indirect Tax

KPMG Tax Services

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Dany has extensive experience in indirect tax and corporate income tax as a member of KPMG’s GST Strategic team in Malaysia.

Dany handles a variety of engagements covering indirect tax exemption applications and implementation, preparation of valuation reports, advisories and due diligence exercises. He is a regular speaker at indirect tax seminars and workshops (locally and internationally) and has authored several thought leadership in his areas of specialization.

Dany is a member of the Chartered Tax Institute of Malaysia and holds a Bachelor of Commerce from University of South Australia.


Chang Mei Seen

Partner – Transfer Pricing Advisory

KPMG in Malaysia

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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. In addition, she has also been involved in restructuring exercises in various industries.

Her expertise includes corporate tax compliance engagements where she manages a portfolio of clients from a diversified range of industries. Her previous experience as an auditor has allowed her to better understand the client’s business conditions and devise appropriate transfer pricing solutions.


Ng Wei Wei

Partner – Tax Dispute Resolution Advisory

KPMG in Malaysia

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With more than 17 years of experience, Wei Wei specializes in tax audit and tax investigation across various industries. She has been involved in advising, representing and assisting both local and multinational corporations as well as high net-worth individuals in liaising and dealing with the Malaysian Inland Revenue Board (MIRB) on various contentious tax audit and investigation issues. Over the years, Wei Wei has developed a strong working relationship with the MIRB in resolving tax audit and tax investigation issues.

She also has extensive experience in corporate tax compliance and tax advisory, covering a wide range of industry sectors such as Insurance, manufacturing, shipping, property development, construction contractors, retails and consumer goods.

Wei Wei is a regular speaker at external tax audit and investigation events, including KPMG-organized workshops and seminars/webinars for clients.


Neoh Beng Guan

Partner – Corporate Tax

KPMG in Malaysia

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Beng Guan is a member of the Joint Tax Working Group of the Malaysian Institute of Accountants, Chartered Tax Institute of Malaysia and Malaysian Institute of Certified Public Accountants on Malaysia Financial Reporting Standards.

Beng Guan has worked on engagements involving tax due diligence, tax assurance review, group tax planning, restructurings, review of financial projections and cash flow as well as structured finance products and applications for various tax exemptions. He manages the tax affairs of numerous financial institutions and related financial services clients.

Beng Guan advises public listed and multinational companies from various industries including banking and insurance, property development, plantation, manufacturing, trading and investment holding companies.


Bob Kee

Partner – Transfer Pricing Advisory

KPMG in Malaysia

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Bob currently co-leads KPMG’s transfer pricing practice in Malaysia. He advises clients on various transfer pricing issues, including compliance to BEPS reporting requirements in Malaysia. He also helps clients formulate defense strategies for tax audit situations and planning for transfer pricing risk mitigation.

Bob has been extensively involved in providing transfer pricing services in relation to the supply chain restructuring of companies operating in the agricultural, consumer products, electronics, textile, pharmaceutical and oil & gas industries. In addition, Bob has also appeared as an expert witness for his clients in appeals before the Special Commissioner of Income Taxes.


Ng Sue Lynn

Partner – Head of Indirect Tax

KPMG in Malaysia

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Sue Lynn’s experience includes assisting clients on the Sales Tax and Service Tax (SST) as well as Goods and Services Tax (GST) implementation, advisory, compliance and health check projects. She also advised clients on customs and trade matters including valuation, product classification and market entry analysis.

Sue Lynn is also experienced in advising clients on the Price Control and Anti-Profiteering requirements

Her clients come from a diverse range of industries such as financial services, manufacturing, property and construction, retail, education and plantation. She is a regular speaker at Indirect Tax seminars and workshops (locally and internationally) and has authored several Indirect Tax articles.


Phang Oy Cheng

Head of Sustainability Advisory

KPMG in Malaysia

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Oy Cheng leads KPMG’s ESG and Sustainability Advisory Services in Malaysia. She brings over 30 years of experience in sustainability consulting and is well versed in developing and improving ESG/sustainability management programs of public listed companies to meet the requirements of international investors and benchmarks. She also has extensive knowledge in the area of carbon accounting based on the Greenhouse Gas (GHG) Protocol.


Koh Ree Nie

Partner – ESG Assurance

KPMG in Malaysia

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Ree Nie is a Partner of KPMG PLT, specialising in audit and assurance in various industries including construction and property development, plantation, hotel and hospitality, manufacturing, industrial products, trading, investment holding companies, oil and gas. She also provides audit and assurance insights related to ESG.

She has also been involved in various corporate exercises and reviews of prospective financial information including share valuations, profit forecasts, due diligence reviews, IPOs and rights issues.


Conrad Turley

ASPAC Tax Policy Leader

KPMG in China

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Conrad is KPMG’s ASPAC Tax Policy Leader and also leads KPMG China’s tax policy and technical division (Tax DPP). Currently based in Beijing, he previously worked for the European Commission Tax Directorate in Brussels, as well as for KPMG in Ireland, the Netherlands and Hong Kong. Having worked for many years advising on China cross-border business and investment activity, he specializes in the BEPS 2.0 global tax reforms. This includes work with China tax policymakers and leadership of firmwide initiatives in the Asia-Pacific region.


Guest speakers


Dato' Che Nazli binti Jaapar

Under-Secretary of Tax Division

Ministry of Finance, Malaysia

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Dato’ Che Nazli is currently the Under Secretary, Tax Division, Ministry of Finance (holding the position since February 2021). Prior to that, she was the Chief Operating Officer in SME Corp, Director of Human Resource Management Division, Ministry of International Trade and Industry and Chief Administration Officer, the National Palace.

She holds a Degree in Business Administration from the University of Tulsa, Oklahoma, USA; Diploma in Public Management from National Institute of Public Administration, Malaysia.

Dato’ Che Nazli has wide international exposure on Implementation of e-Invoicing (Mexico Tax Office), Tax Modelling (Australian Tax Office), Economic Policy Design (MOF Japan), Leadership and Strategic Change (University of Cambridge, UK), Innovation Productivity in Public Administration (Leadership Development Program (London).

She’s also appointed as Board of Directors in few agencies such as Malaysia Thailand Joint Authority (MTJA), Malaysia Investment Development Authority (MIDA), International Islamic University Malaysia (IIUM), Bioeconomy Corporation and Johor Petroleum Development Corporation (JPDC).

datuk Nizom

Dato’ Sri Dr. Mohd Nizom Sairi

Chief Executive Officer

Inland Revenue Board, Malaysia

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Dato’ Sri Dr. Mohd Nizom Sairi has held the position of the Chief Executive Officer of Inland Revenue Board of Malaysia since 2021

He started his career with the Inland Revenue Board of Malaysia more than 35 years ago serving in various senior capacities including Director of Compliance Department, Director of Investigation Department, State Director of Perak, Director of Malaysian Tax Academy, Deputy CEO (Management) and Deputy CEO (Tax Operations) before his appointment as Chief Executive Officer.

Dato’ Sri Dr. is Chairman of the Commonwealth Association of Tax Administrators (CATA) for the 2021-2024 term. He is also Head of the Executive Council for the Association of Tax Authorities of Islamic Countries (ATAIC) for the 2021-2023 term. Dato’ Sri Dr. also holds the position of Chair to the Study Group on Asian Tax Administration and Research (SGATAR) for the 2022/2023 term.


Shaharrudy bin Othman

Director – Tax Operations Dept

Inland Revenue Board, Malaysia

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Shaharrudy holds a Master of Management from International Islamic University of Malaysia. He joined IRBM in 1999 and has served in various areas of tax administration including stints in audit, investigation, tax policy, international taxation and management of branch and state offices. He currently serves as Director of IRBM’s Tax Operations Department


Noor Kamaliah binti Mohamad Japeri

Director of Tax Litigation Department

Inland Revenue Board, Malaysia

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Noor Kamaliah was called to the Malaysian Bar in March 1997, and thereafter practiced at Paramjit & Co. before joining the IRBM to date. She had been with the IRBM for the past 25 years and had the opportunity to work in several divisions within the Legal Department, mainly focusing on civil matters. Subsequently, she is involved in tax appeal disputes and has been actively conducting cases before the Special Commissioners of Income Tax and the High Court until now.

During her time in the International Tax Department of IRBM, she was directly involved in the first round of the Mutual Agreement Procedure Guidelines before it was issued out to the public. She holds a Master Degree in Law from UKM and a Law Degree from International Islamic University Malaysia. She wrote a thesis on ‘Analisa Seksyen 33 dan Seksyen 39 ACP 1967 serta kes Margaret Luping dan Dua Lagi (2000) 2 CLJ 409 - Implikasi Kepada Kerajaan dan Pembayar Cukai’ as part of her LLM’s requirement.


Kalsumawati Mohd Aris

Country Tax Manager

Shell Malaysia

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Kalsum was Country Tax Lead for Indonesia, Vietnam and Japan for Shell from September 1, 2013 to April 30, 2018. Previously, she was the Regional Tax Advisor for Projects & Technology for Shell in the Asia Pacific Region from November 2006 to August 2013, Treasury Tax Advisor for Shell Treasury from June 2012 to December 2012 and Tax Advisor for the Shell businesses in Malaysia from June 2005 to October 2006.

She joined Shell in June 2005 as part of the Malaysia Tax Team, supporting Shell Malaysia’s corporate office, Gas & Power business as well as Downstream business.


Khoo Yu Lin

Partner, Zaid Ibrahim & Co.(in association with KPMG Law)

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Yu Lin specializes in commercial and corporate transactions with a background in mergers and acquisitions and has worked on deals in a diverse number of industries covering manufacturing, oil and gas, power and insurance.

She has over 15 years’ experience in corporate commercial matters, mergers and acquisitions, joint ventures, drafting and negotiating shareholder agreements. The increasing concerns of climate change and the rising awareness of corporate ESG responsibilities has exposed her to renewable energy work, from advising project sponsors on the development of 2 large scale 30MV solar power plants in Malaysia to drafting, negotiating and advising on corporate power purchase agreements between the solar power developers and their corporate clients.


Chang Ee Leen

Partner – Tax Practice Group Raja, Darryl & Loh

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Ee Leen is a tax lawyer who returned to legal practice after spending some years as a tax consultant in the International Tax and Transaction Services practice of one of the major accounting/tax firms in Kuala Lumpur.

Throughout the course of her legal practice, Ee Leen had been involved in numerous litigation cases particularly, tax appeal cases before the Special Commissioners of Income Tax, Customs Appeal Tribunal, High Court and Court of Appeal. The reported cases in which she played a key role involved various crucial tax issues. Ee Leen has also represented clients in tax audits and investigations as well as dispute resolution proceedings with the Inland Revenue Board of Malaysia.

In addition to tax litigation work, she frequently advises clients on technical tax issues as well as cross-border transactional tax issues, which involves Malaysian corporate income tax, stamp duty, real property gains tax as well as permanent establishment and withholding tax issues. She has also assisted clients in submitting applications and appeals to the tax authorities and Ministry of Finance to clarify on key tax technical issues from which positive outcomes were obtained.

Prior to diverging into tax consultancy practice, Ee Leen was ranked as a Next Generation Lawyer in the practice area of Tax by the Legal 500 Asia Pacific 2018. She has been listed as a Recommended Lawyer in the 2023 publication of the Legal 500 Asia Pacific. Ee Leen is an Associate member of the Chartered Tax Institute of Malaysia.