Income Tax Law

In an environment of evolving legislation and regulatory oversight, clients require specialist legal counsel to navigate the intricacies of the Income Tax Act 1967 (“ITA 1967”) and engagement with the Inland Revenue Board of Malaysia (“IRB”). Our Income Tax Law practice provides comprehensive advisory and advocacy services to corporations, partnerships, high‑net‑worth individuals and cross‑border entities, enabling them to manage tax risk, optimise structure, and address compliance and dispute‑related issues.

Services Provided

At Edward Ng & Partners, our income tax practice encompasses:

• Tax Advisory & Planning
  • Structuring transactions, reorganisations, business formations and cross‑border operations to align with tax‑efficient frameworks.
  • Reviewing proposed arrangements under the ITA 1967 and related regulations to ensure they are compliant, defensible and commercially effective.
  • Identifying and leveraging tax incentives, reliefs and allowances (such as exemptions, investment allowances) available under Malaysian legislation.

• Compliance Support
  • Advising on chargeable income, allowable deductions, reliefs, allowances and exemptions under the ITA 1967.
  • Assisting in the preparation, review and filing of tax returns, and guiding clients on reporting obligations under Malaysia’s self‑assessment regime.
  • Monitoring legislative and regulatory developments to ensure clients remain compliant and informed.

• Audit, Investigation & Risk Management
  • Representing clients in IRB enquiries, investigations and audits.
  • Advising on internal risk control, documentation, disclosure strategies, and responses to tax authorities.
  • Conducting pre‑emptive assessments of tax exposures, and recommending mitigation strategies where needed.

• Tax Dispute Resolution & Litigation
  • Acting in administrative appeals and tribunal proceedings (including before the Special Commissioners of Income Tax), and in the courts if necessary.
  • Advising on disputes relating to assessments, deductibility of expenses, basis of assessment, eligibility for reliefs, penalties and interest.
  • Negotiating settlements and delivering advocacy in contentious scenarios, including cross‑border or complex tax issues.

• Transaction Support & Corporate Restructuring
  • Advising on tax implications of mergers, acquisitions, de‑mergers, spin‑offs, investments and financing arrangements.
  • Addressing carry‑forward losses, capital allowances, treatment of foreign‑sourced income, withholding‑tax exposures, and permanent‑establishment risks.
  • Structuring documentation to ensure tax risks are identified, managed and documented.

• International Tax Matters
  • Advising on Malaysian tax implications of foreign income, withholding tax, cross-border payments, expatriate structuring, permanent establishments, and treaty issues.
  • Assisting with matters of residency, foreign‑sourced income rules, and interaction between Malaysian tax law and international tax regimes.

• Training, Updates & Proactive Counsel
  • Delivering briefings and training for in‑house legal and finance teams on developments in income tax law and practice.
  • Providing ongoing, proactive advice on regulatory changes, tax policy evolution and emerging risk areas.

• Tax Compliance & Filings
  • Advising clients on tax compliance obligations and assisting with the preparation, review and submission of tax filings to ensure adherence to Malaysian tax laws and regulatory requirements.

• Tax Audit Support Advisory
  • Assisting clients throughout tax audits conducted by the Inland Revenue Board of Malaysia (IRB), including document preparation, audit responses, strategy formulation and communication with tax authorities.

• Tax Investigation Advisory
  • Providing legal guidance and representation in tax investigations, helping clients manage risk, respond to enquiries, and protect their interests during investigative proceedings.

• Indirect Tax Advisory
  • Advising on indirect tax matters, including Sales and Service Tax (SST), customs-related issues, exemptions, compliance requirements and transaction structuring.

• Tax Planning Advisory
  • Developing tax-efficient strategies for individuals and businesses, while ensuring compliance with applicable legislation and regulatory requirements.

• Tax Claims Advisory
  • Assisting clients in identifying, preparing and substantiating tax claims, deductions, incentives, exemptions and relief applications available under Malaysian law.

• Tax Liaison Advisory
  • Acting as a liaison between clients and tax authorities, facilitating communications, submissions, negotiations and administrative processes to ensure matters are addressed efficiently.

• Tax Clearance Advisory
  • Advising on tax clearance matters for individuals, companies and business transactions, including compliance reviews and applications with the relevant authorities.

• Tax Health Check Advisory
  • Conducting comprehensive reviews of tax positions, reporting practices and compliance frameworks to identify potential risks, exposures and opportunities for improvement.

• Tax Relief Application for Corporate Body Advisory
  • Assisting corporate clients in applying for available tax reliefs, exemptions, incentives and concessions, including preparing supporting documentation and liaising with relevant authorities.

Why Engage Us

• Our team possesses deep legal expertise in Malaysian income tax law, coupled with a practical commercial understanding — providing solutions that are both legally sound and business‑oriented.

• Dedicated Tax Coordination Support

  • In addition to our legal team, we have our own dedicated Tax Coordinator who works closely with clients and relevant authorities to facilitate communication, monitor ongoing tax matters, coordinate documentation requirements, and assist in ensuring matters are handled efficiently and proactively.

• We work collaboratively with clients to understand their business, transactions and risk profile, so our advice is tailored, strategic and actionable.

• We have a proven track record in handling complex tax audits, negotiations and disputes — representing clients before the IRB, Special Commissioners, and the courts where required.

• We take a forward‑looking approach: helping clients not only resolve current obligations, but also identify future tax opportunities and structure proactively, rather than reactively.