Technical Committee – Direct Taxation (I) [TC-DT (I)]

INTRODUCTION

The COWG is one of the working groups of the Technical Committee-Direct Taxation (I) [TC-DT (I)].

It plays a major supportive role for the TC-DT (I), particularly in the light of recent developments in compliance and operations practices.

COWG COMMITTEE FOR TERM 2023/2024

CHAIRMAN
Harvindar Singh

COUNCIL MEMBERS
Agnes Wong Ling Lee
Leow Mui Lee
Zen Chow Tuck Him
Hii Chui Yung

CO-OPTED MEMBERS
Carol Eng Hooi Ling
On Bee Yee
Heather Khoo
Julie Thong
Ken Noorzlan Khamis
Dr. Voon Yuen Hoong

1. To provide effective representation at dialogues with Government authorities on direct tax issues faced by members, the business community and the public at large.
2. To recommend to the Government proposals for the review of tax policies, tax administration and other fiscal changes so as to promote certainty, clarity and transparency, as well as proposals to simplify the taxation system.
3. To issue tax information circulars to members on a timely basis and to issue guidance notes and other relevant technical publications when necessary.
4. To consider matters affecting tax practitioners.

JPRWG COMMITTEE FOR TERM 2023/2024

CHAIRMAN
Thenesh Kannaa

COUNCIL MEMBERS
Chow Chee Yen
Anil Kumar Puri
Chong Mun Yew
Harvindar Singh
Koo Kian Ming
Leow Mui Lee
Manvinder Singh
Sharon Yong
Soh Lian Seng
Steve Chia
Tan Hooi Beng
Zen Chow Tuck Him

CO-OPTED MEMBERS
Carol Eng Hooi Ling
Daniel Woo
K Sandra Segaran
Ng Say Guat
Kelvin Lim
Ivan Jacobs

OTHERS
Tai Lai Kok (MIA)
Yee Wing Peng (MIA)
Beh Tok Koay (MICPA)
Theresa Goh Lee Hwa (MICPA)

Terms of Reference

1. To provide effective representation at dialogues with Government authorities on Public Ruling issues faced by members, the business community and the public at large.
2. To recommend to the Government proposals for the review of Public Rulings so as to promote certainty, clarity and transparency.
3. To issue tax information circulars to members on a timely basis and to issue guidance notes and other relevant publications related to Public Rulings when necessary.

INTRODUCTION

The JTWG-MFRS is one of the working groups of the Technical Committee-Direct Taxation (I) [TC-DT (I)].With the implementation of Malaysian Financial Reporting Standards (MFRS) in Malaysia, the Taxation Practice Committee of the Malaysian Institute of Accountants (MIA), Tax Practice Committee of The Malaysian Institute of Certified Public Accountants (MICPA) and the Technical Committee – Direct Taxation I of the Chartered Tax Institute of Malaysia (CTIM) have established a Joint Tax Working Group on MFRS with the following terms of reference:-

• To analyse changes brought about by MFRS which have tax implications.
• To highlight and provide comments to members on possible tax implications related to MFRS, where applicable.
• To propose appropriate tax treatments in respect of MFRS, where applicable, to the relevant tax authorities.

JTWG-MFRS COMMITTEE FOR TERM 2023/2024

CHAIRMAN
Beh Tok Koay

CO-CHAIRMAN
Yee Wing Peng
Harvindar Singh

MEMBERS
Carol Eng
Fo Wai Lan
Julie Thong
K. Sandra Segaran
Lim Kah Fan
Neoh Beng Guan
Phan Wai Kuan
Seah Siew Yun
Woon Yoke Lee

INTRODUCTION

The TAIWG is one of the working groups of the Technical Committee-Direct Taxation (I) [TC-DT (I)].

It plays a major supportive role for the TC-DT (I), particularly in the light of tax audit and investigation issues.

TAIWG COMMITTEE FOR TERM 2023/2024

CHAIRMAN
Soh Lian Seng

COUNCIL MEMBERS
Agnes Wong Ling Lee
Hii Chui Yung

CO-OPTED MEMBERS
Angela Lim Li Xuan
Chan Vai Fong
Choo Ah Kow
Chu Vun Henn
Datuk Harjit Singh Sidhu
Kellee Khoo Kee Lee
Kenny Chong Thian Poh
Lam Weng Keat
Mohamed Shamir Mohamad Ross
Mohd Fariz B Mohd Faruk
Tai Weng Hoe
Thang Mee Lee
Wong Seng Chong
Yong Mee Thing

Terms of Reference

1. To provide a platform for the members to share his experience dealing with LHDN on current tax audit and/or investigation issues (where relevant and applicable).
2. Based on members’ feedback and input, the committee shall discuss and evaluate on the issues raised and decide the next course of action.
3. To provide effective representation at dialogues with Government authorities (e.g. LHDN) on tax audit and/or investigation issues faced by members, the business community and the public at large (where relevant and applicable).
4. To provide the bridge of communication between Government authorities (e.g. LHDN) and the tax practitioners to recommend or resolve (where relevant or applicable) on the tax audit and investigation issues involved the processes and/or consistent tax treatment among the branches of LHDN in Malaysia. The objective is to recommend (if any) to the Government authorities (e.g. LHDN) proposals for the review of tax audit and investigation policy, administration and other changes so as to promote certainty, clarity and transparency as well as to simplify the tax audit and investigation system.
5. To issue tax audit and investigation information circulars to members on a timely basis and to issue guidance notes and other relevant publications when necessary.
6. To consider matters affecting tax practitioners on tax audit and investigation.

ITWG COMMITTEE FOR TERM 2023/2024

CHAIRMAN
Tan Hooi Beng

COUNCIL MEMBERS
Chow Chee Yen
Anil Kumar Puri
Manvinder Singh
Steve Chia

CO-OPTED MEMBERS
Aurobindo Ponniah
Lem Kooi Kee
Neoh Beng Guan
Vivian New