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 multinational 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.

Ng Sue Lynn joined KPMG in 2005 and has 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.

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.

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 (“IRB”). 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.

Oy Cheng currently leads KPMG’s ESG and Sustainability Advisory Services in Malaysia, helping clients explore and implement ESG solutions for a sustainable and responsible future.

She brings over 30 years of experience in sustainability consulting and is experienced in developing and improving ESG/sustainability management programs of public listed companies to meet the requirements of international investors and benchmarks, such as the GRI, DJSI, FTSE4Good, TCFD, CDP guidelines, as well as other internationally accepted guidelines.

She also has extensive knowledge in the area of carbon accounting based on the Greenhouse Gas (GHG) Protocol. Part of her GHG accounting projects included the evaluation of process improvements including pre-feasibility assessments.

Over the years, she has conducted numerous training programs (such as internal auditor training, waste management, carbon management, lifecycle assessment) for multinationals in the region. Her expertise encompasses sustainability reporting, sustainability performance improvements (based on DJSI requirements), lifecycle assessment, ISO14001 implementation and certification, and EHS/ESG auditing.

Having worked on engagements in Australia, Singapore, Thailand, Indonesia, Philippines, Vietnam, China, India, Japan and Brunei, Oy Cheng has developed a keen understanding of sustainability market requirements in Asia Pacific.

Suraya advises multinational companies on transfer pricing issues, including preparation of transfer pricing documentation in compliance with the Malaysian transfer pricing guidelines. She also assists companies during transfer pricing audits conducted by the tax authority.

She has project management experience, especially in coordinating and managing large transfer pricing engagements involving large multinational companies, government link companies and local group of companies. She has also worked on corporate tax compliance engagements.

Her clientele covers a diverse range of industries including consumer goods, electrical and electronics, industrial products, commodity-based sectors such as upstream and downstream palm oil supply chain, automotive, as well as service industries.

Xin Yee specializes in corporate and personal income tax matters, advising clients comprising multi-national corporations and local public listed companies from 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 also has considerable experience guiding organizations on stamp duty, real property gains tax, withholding tax, reinvestment allowance studies, tax audits and tax due diligence.

Teng Kuan has more than 7 years of tax experience and has extensive experience in corporate and personal income tax matters.

Her current clientele comprises multinational 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.