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KPMG
Soh Lian Seng
Partner - Head of Tax
KPMG in Malaysia
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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).
Ng Sue Lynn
Partner – Head of Indirect Tax
KPMG in Malaysia
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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.
Chang Mei Seen
Partner – Transfer Pricing
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 (“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.
Titus Tseu
Executive Director – Tax, Kota Kinabalu
KPMG in Malaysia
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Titus brings over 40 years of experience as a tax consultant and has acquired valuable international expertise through his tenure at KPMG offices in Sydney and Kuala Lumpur.
He specializes in tax compliance, tax advisory services and tax investigations. He handles related advisory and compliance for clients in various industries including plantation, property development, construction, shipping, manufacturing, and timber.
Caroline Chong
Director – Tax, Kota Kinabalu
KPMG in Malaysia
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Caroline brings over 20 years of professional experience, which started in the audit practice for five years before transitioning to KPMG’s tax practice. She currently specializes in tax audits, tax advisories, tax investigations, due diligence reviews and tax incentives applications.
Her clients include government-linked companies, large corporations as well as small and medium-sized companies in Malaysia from various industries including trading, plantation, investment holding, service industries, construction, property development and tourism industries.
Guest speakers
Amira Azhar
Partner
Rosli Dahlan Saravana Partnership
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Amira is a Partner with the firm’s Tax, SST, and Customs practice. She is involved in tax litigation and advisory with a specific focus on corporate tax, petroleum tax, tax incentives and transfer pricing disputes.
She has represented Fortune 500 companies in Malaysia and leading Malaysian companies in various tax disputes before the Special Commissioners of Income Tax, High Court, Court of Appeal, and Federal Court. She is presently involved in one of the largest tax disputes in Malaysia amounting to RM9 billion in claims.
Amira also focuses on negotiations with the Inland Revenue Board and the Royal Customs of Malaysia where a good number of her matters are resolved amicably through discussions with the authorities.
In recognition of her expertise, she was appointed by her alma mater as a UiTM Law Industry Reviewer for the tax law subject offered under the UiTM Bachelor of Laws program.