Hall Of Fame

Firms To Watch: Tax

Jason Teoh & Partners’ growing practice continues to be one to watch. Khong Siong Sie, who advises on matters concerning direct and indirect taxes, tax planning and incentives, withholding tax and double taxation treaties, stamp duty and customs duty, jointly leads the team alongside Jason Teoh.
Established in July 2022, Halim Hong & Quek’s tax practice is led by Desmond Liew, who joined from Skrine and frequently represents taxpayers in tax disputes, in addition to advising on the direct and indirect tax aspects of corporate transactions.

Tax in Malaysia

Rosli Dahlan Saravana Partnership

The strong practice at Rosli Dahlan Saravana Partnership is led by 'extraordinary tax lawyer' Saravana Kumar. Regularly engaged by government-linked companies and multinational corporations, the team offers a comprehensive tax and dispute resolution service and is well-equipped to advice on income tax, cross-border tax transactions, and sales and service tax. The department also counts stamp, customs, and excise duty, and petroleum income tax, within its scope of work. Recent highlights include the successful representation of Tenaga Nasional Berhad in a judicial review application to the High Court regarding the client’s entitlement to claim a reinvestment allowance. D.P. Naban specialises in significant tax litigation.

Practice head(s):

Saravana Kumar

Other key lawyers:

D.P. Naban; Nur Amira binti Ahmad Azhar


‘A strong team with a high level of technical knowledge and possessing very good written communication skills.’

‘Saravana Kumar is an extraordinary tax lawyer with a very high level of experience and knowledge in his field. He is excellent in his work, acts with high integrity, has good vision, good commercial awareness and possesses a high level of technical knowledge.’

‘Their system of client liaison is smooth and practical.’

‘Saravana Kumar is excellent and practical in his approach to tax law.’

‘A leading legal firm with a team of highly competent partners and associates to serve the diverse needs of any client.’

‘Saravana Kumar is a highly respected and highly competent partner who has served our group’s tax advisory and tax disputes matters. He is always responsive to our requests for advice and legal services and delivers high quality services, making the client highly satisfied always.’

Key clients

Tenaga Nasional Berhad

Petronas Penapisan (Terengganu) Sdn Bhd

Wiramuda (M) Sdn Bhd

Muhibbah Engineering (M) Bhd

Petroliam Nasional Berhad (PETRONAS)

Balingian Power Generation Sdn Bhd

Puncak Niaga Management Services Sdn Bhd

Pengurusan Aset Air Berhad

Havi Logistics (M) Sdn Bhd

PETRONAS Carigali Sdn Bhd

Berjaya Golf Resort Berhad

Shell Malaysia Trading Sdn Bhd

Exceptional Landmark Sdn Bhd

Baleh Hydro Power Generation Sdn Bhd

Shearn Delamore & Co

The well-established tax practice at Shearn Delamore & Co is spearheaded by expert Anand Raj, who advises on all elements of tax, including transfer pricing litigation. Covering the full spectrum of direct and indirect tax matters, the firm is skilled in handling tax advisory, planning, and structuring concerns. Counting international offshore funds, public listed companies, and government-linked companies amongst its key roster of clients, the department also advises on audits and investigations carried out by the Inland Revenue Board, in addition to corporate tax and tax risk management. A significant portion of its cases are of a cross-border nature, and often involve the telecoms, electronic, and transport industries. Irene Yong is a valuable member of the team and is well-versed in all aspects of tax and revenue law advice, as is Foong Pui Chi, who regularly appears as counsel in tax proceedings before the Superior Courts of Malaysia.

Practice head(s):

Anand Raj

Other key lawyers:

Irene Yong; Foong Pui Chi

Key clients

ExxonMobil Malaysia Sdn Bhd

Malaysia LNG Sdn Bhd

Bridgestone Chemical Products (M) Sdn Bhd

Agro-Mod Industries Sdn Bhd

Shell People Services Asia Sdn Bhd

Seaport Worldwide Sdn Bhd

Pulai Springs Resort Bhd

Lam Ah Company Sdn Bhd

Sime Darby Ara Damansara Development Sdn Bhd

Genting Malaysia Bhd

Work highlights

  • Successfully acted for the Malaysian Bar in legal proceedings against the Revenue. The Malaysian Federal Court unanimously held that the Revenue has no power to undertake tax audits on the clients’ accounts of law firms as clients’ accounts are protected by legal professional privilege (also known as solicitor-client privilege).
  • Successfully acted for approximately 170 Labuan companies (“Applicants”) in more than 100 judicial review applications before the High Court of Labuan to challenge the decisions of the Director General of Inland Revenue and Minister of Finance requiring the Applicants (which are Labuan entities) to file income tax returns under the Income Tax Act 1967 instead of the Labuan Business Activity Tax Act 1990.
  • Successfully acted for Pulai Springs Resort Bhd in tax appeal proceedings involving capital allowance claims on the construction of the golf club, the courses and the golf resort. Subsequent appeals by the Revenue were struck out and dismissed by the courts.

Wong & Partners

Praised for its ‘excellent technical knowledge’, the tax practice at Wong & Partners is collectively led by the following practitioners: expert Adeline Wong, who is has a particular focus on tax implications for the tech industry, indirect tax partner Yvonne Beh, specialist Krystal Ng who concentrates on cross-border transfer pricing issues, acclaimed Jason Liang who routinely appears before national courts, and wealth management expert Istee Cheah. Acting for an impressive host of domestic and international clients from industries ranging from logistics to life sciences, the team advises on the full spectrum of both contentious and non-contentious tax issues. It handles specialised tax, transfer pricing, tax litigation and controversy advice, in addition to private wealth, indirect tax, and tax policy considerations. Senior associate Irene Khor is a key member of the team.

Practice head(s):

Adeline Wong

Other key lawyers:

Yvonne Beh; Krystal Ng; Jason Liang; Istee Cheah; Kellie Allison Yap; Anlynn Ng; Irene Khor


‘The company boasts a diverse range of professionals, each excelling in their respective fields. Moreover, they possess extensive practical experience in effectively managing tax court cases.’

‘Jason Liang possesses excellent technical knowledge and has successfully delivered on his promises.’

‘Responsiveness and clarity of advice is a key strength of the firm.’

Key clients

Impianika Development Sdn Bhd

AS Watson Group

Work highlights

  • Successfully represented a major property developer and construction company at the High Court in obtaining leave for judicial review against the Director General of Inland Revenue’s assessment imposing a large sum of additional taxes and penalties on the client.
  • Successfully defended a large international health and beauty retailer in an action brought by the Inland Revenue Board before the High Court in a matter that is now pending before the Court of Appeal.

Lee Hishammuddin Allen & Gledhill

Recognised for its 'technical knowledge and expertise', the tax department at Lee Hishammuddin Allen & Gledhill is jointly led by expert Nitin Nadkarni and Jason Tan Jia Xin, who is praised for going 'above and beyond' on all tax matters. Well-versed in both the contentious and non-contentious aspects of the practice, the team is engaged by notable international clients to advise on high-value tax transactions, unfair trade practices, audits, and transfer pricing cases, in addition to indirect tax disputes. Ivy Yieng Ping Ling is noted for her 'impressive breadth of tax knowledge' and frequently appears before the Customs Appeal Tribunal and High Court, while senior associate Chris Toh Pei Roo focuses on direct tax disputes.

Practice head(s):

Nitin Nadkarni; Jason Tan Jia Xin

Other key lawyers:

Chris Toh Pei Roo; Ivy Ling Yieng Ping


‘Nitin Nadkarni was clear in his advice. He is concise and summarises his points in ordinary terms for the layman to understand. Jason Tan Jia Xin was very supportive and kept his clients in the know on what was happening in the courts.’

‘Their technical knowledge and expertise in various legal domains have been invaluable in guiding us through complex legal procedure and ensuring the best position was managed.’

‘Nitin Nadkarni and Ivy Ling Yieng Ping have consistently demonstrated a client-centric approach. The promptness of their responses, clear and concise communication, and willingness to answer our questions have been commendable.’

‘Nitin Nadkarni and Chris Toh Pei Roo showcased their deep understanding on the complexity of our issues and gave remarkable efforts in researching relevant case laws and tailor arguments acceptable to the judge. They also demonstrated a high level of flexibility and competency by advising us tailor strategies to deal with Inland Revenue Board.’

‘Ivy Ling Yieng Ping has an impressive breadth of tax knowledge. She was able to grasp to complex issues and offer practical solutions and advice.’

‘We have been working with Jason Tan Jia Xin and Chris Toh Pei Too for the past few years. They are committed and competitive lawyers.’

‘Very eager to help and flexible with their time.’

‘LHAG’s tax team is highly committed to providing timely legal advice and assistance relevant to their clients’ concerns and matters at hand. A very dynamic and vibrant team of legal professionals always going above and beyond to assist and support their clients.’

Key clients

Deloitte Corporate Solutions Sdn Bhd (as professional liquidators) and City Centre Sdn Bhd (in liquidation)

HICOM Automotive Manufacturers Sdn Bhd (part of the DRB-HICOM Group)

Cash Band (M) Berhad

Dyson Manufacturing Sdn Bhd

Sandakan Edible Oils Sdn Bhd

Honda Malaysia Sdn Bhd

Meta Health Limited | Gainhealth |Digital Sdn Bhd | MCE Technologies Sdn Bhd

ShopBack FS Malaysia Sdn Bhd

Mycron Steel Berhad

Sime Darby Property Berhad

Work highlights

  • Successfully represented Sandakan Edible Oils (part of the Wilmar Group) in a landmark transfer pricing dispute at the High Court.
  • Successfully represented Cash Band (M) Berhad, an entity under the Selangor State Government in a landmark tax dispute at the Special Commissioners of Income Tax and the High Court.
  • Representing ShopBack Malaysia in a landmark dispute concerning the tax treatment of companies providing ‘Buy Now, Pay Later’ services to consumers.

Raja, Darryl & Loh

The team at Raja, Darryl & Loh is praised for its 'top notch' understanding of complex tax issues, and is led by Vijey Mohana Krishnan, who advises clients from the banking and infrastructure industries on various tax concerns. With demonstrable experience in representing clients before the Court of Appeal and Customs Appeal Tribunal, the practice’s scope of work includes income tax, real property gains, sales and service tax, in addition to customs duties and stamp duty. William Wong primarily focuses on corporate and individual income tax planning and tax investigations, while tax specialist Chang Ee Leen is involved in tax litigation work.

Practice head(s):

Vijey Mohana Krishnan

Other key lawyers:

William Wong; Chang Ee Leen


‘The tax team is the best in the country, their understanding of the complex issues are top notch, and their ability to simplify them to the client is fantastic. They have successfully represented us in multiple complex tax cases.’

‘Vijey Mohana Krishnan and William Wong are extremely knowledgeable and are very user friendly. The provide practical and realistic advice and have come up with winnable solutions.’

‘They are thorough and experienced in understanding our cases and able to deliver the most effective results.’

‘Able to apply and elaborate the application of the law and assess the potential impact to the business efficiently and effectively.’

Work highlights

  • Successfully represented CIMB-Principal Asset Management Berhad before the Court of Appeal, obtaining confirmation that capital expenditure incurred on the provision of software, including consultancy fees and related incidental charges, qualifies for capital allowance claims.
  • Acted for Metrogold Commercial Sdn Bhd in the High Court and successfully challenged the Royal Malaysia Customs Department’s reduction of the client’s GST input tax credit.
  • Successfully represented Ehsan Armada Sdn Bhd in appeal proceedings before the High Court on the tax deductibility of payments made by the client to the Selangor State Government, to exempt the client from building lower cost units.


Skrine’s tax department is led by Preetha Pillai, a ‘great lawyer and tactician’ who frequently handles tax disputes. The team is well-placed to advise on and represent clients in a full range of tax concerns, including sales and service tax, corporate matters, real property gains, and employment tax, in addition to stamp duty and customs duties. In addition, the practice aids its local and international roster of clients in navigating tax audits and investigations. Lim Koon Huan is a valuable member of the team and acts for exporters in anti-dumping and safeguard challenges, while Vijay Raj has acts for oil and gas company clients in disputing the imposition of rates.

Practice head(s):

Preetha Pillai

Other key lawyers:

Lim Koon Huan; Vijay Raj; Tan Hui Wen; Manshan Singh


‘The team is excellent as to its expertise, and they provide very practical advice in a timely manner. Their responsiveness is always very good.’

‘Manshan Singh has a deep understanding of the issues at hand and always provides practical advice in a timely manner.’

‘The tax practice of the Skrine includes lawyers who have an extensive expertise on trade remedy investigation such as anti-dumping duties. This tax remedy practice is arguably the most reliable among Malaysian law firms.’

‘Manshan Singh is reliable and has deep knowledge of the Malaysian trade remedy practice.’

‘The practice is very much international focused and they work hand-in-glove with foreign lawyers in the pursuit of client’s objectives. The team fully understands the complex dynamics of foreign courts and the limitations that this can pose.’

‘Preetha Pillai is a great lawyer and tactician. She works tirelessly and will revert to foreign counsel when there is interplay with globe issues. She has a lot of experience in dealing with settlement and advocacy as well. A real player in the market and a safe pair of hands.’

‘Vijay Raj works tirelessly and is willing to make difficult applications. He is robust in his views but at the same time is very commercial which is necessary in big ticket litigation.’

Key clients

The Customs and Tax Administration of The Kingdom of Denmark

Malayan Banking Berhad

Natsteel Holdings Pte Ltd

Nippon Steel Corporation

JFE Steel Corporation

Kobe Steel, Ltd.

Daido Steel Co., Ltd.

The Japan Iron and Steel Federation

NS BlueScope Malaysia Sdn Bhd

Guan Chong Manufacturing Berhad, GCB Cocoa Malaysia Sdn Bhd and GCB Cocoa Singapore Pte Ltd

JB Cocoa Sdn Bhd and JB Foods Global Pte Ltd

Unistar Industries Sdn Bhd