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 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.

As the head of KPMG’s Tax practice in the Penang office, Evelyn brings over 25 years of experience in taxation supporting multinational companies and local conglomerates in industries covering manufacturing, electronics and semiconductors, property development and construction, and hospitality.

Her area of specialization includes tax planning and advisory, tax audits, tax investigations, tax diagnostic review exercises, corporate tax planning, mergers, acquisitions and divestment of companies, tax due diligence and applications for tax incentives and exemption of Real Property Gains Tax and Stamp Duties.

Evelyn is a fellow member of the Institute of Chartered Secretaries and Administrators (FCIS), an associate member of the Chartered Tax Institute of Malaysia (CTIM), and a licensed tax agent.

Sin Yue has over 20 years of experience in tax practice. Her clientele is from various industries including manufacturing, construction, property development, fund management, leasing, banking, distribution and logistics, port operations, trading, retail and plantation.

Sin Yue involved in various tax assignments including advice on merger and acquisition, tax restructuring, tax incentives, permanent establishment issues, tax due diligence review and application of tax exemptions from relevant tax authorities.​

She was actively involved in providing e-Invoicing workshops and assisted clients in the implementation process of e-Invoicing.

Sin Yue is an associate member of the Chartered Tax Institute of Malaysia (CTIM) and a licensed tax agent.

Elliot is a Director in International and Domestic Tax Advisory at KPMG in Malaysia, with over a decade of experience in corporate tax advisory and compliance.  Elliot has advised on a wide range of Malaysian direct tax matters and his expertise spans international tax planning, cross-border transactions, M&A tax and tax efficiency reviews, particularly for clients in asset management, properties, engineering and infrastructure sectors.

Elliot is also a member of KPMG Private Enterprise advising family businesses and ultra-high-net-worth individuals on succession planning, asset protection, and intergenerational wealth transfer.  His work includes advising on tax-efficient holding structures with trust/foundation setups (local and overseas), support on corporate exercises such as IPOs, and liaising with regulatory authorities for tax rulings and incentives.