TAX ADVISORY SERVICES • MALAYSIA • 2026
Our Tax Advisory Services
Three specialised services covering income tax advisory, LHDN representation, and indirect tax — each structured around your specific circumstances.
REF: KAL/METH/2026
Our Advisory Approach
Each engagement at Kalden begins with a structured review of your current tax position and the specific matter you wish to address. Before any formal advice is provided, we establish the scope of the engagement in writing and agree on the fee. This ensures that both parties understand what is included before work begins.
Our methodology draws on the specific framework of Malaysian tax legislation — the Income Tax Act 1967, LHDN public rulings and administrative circulars, and the Sales Tax Act 2018 and Service Tax Act 2018 for indirect tax matters. We do not apply generic approaches — each analysis is conducted with reference to the provisions that apply to your specific type of transaction or business activity.
All substantive advice is provided in writing. Where we attend LHDN interviews or represent clients at appeal hearings, we prepare and retain a written record of proceedings and correspondence. Clients receive copies of all documents generated on their behalf.
STANDARD ENGAGEMENT PROCESS
Initial Enquiry
Review of your matter and preliminary assessment of scope
Scope Agreement
Written confirmation of deliverables and fixed fee
Document Review
Analysis of relevant returns, accounts, and correspondence
Advisory Delivery
Written advice summary with supporting analysis
Implementation Support
Assistance with LHDN correspondence and filings as needed
SVC–001
Tax Planning & Advisory
This service covers considered advisory on income tax obligations and planning opportunities for individuals and businesses under the Income Tax Act 1967. It is suitable for employed individuals with complex income sources, self-employed persons, and companies wishing to review their tax position each year.
The service involves an annual tax computation review, assessment of estimated tax liabilities for the current and following year, and identification of applicable reliefs, deductions, and incentives relevant to your specific circumstances. We review your documentation, prepare an analysis of your tax position, and provide a written summary of our findings and recommendations.
KEY INCLUSIONS
- Annual income tax computation review (Borang B, BE, or C as applicable)
- Estimation of current and projected tax liabilities
- Identification of applicable personal or business reliefs
- Review of capital allowances, deductions, and business incentives
- Written advice summary with recommended actions
TYPICAL TIMELINE
2–4 weeks from receipt of documentation
SVC–002
Tax Dispute & Audit Representation
This service covers representation during Inland Revenue Board (LHDN) audits and investigations, including preparation of written responses, attendance at audit interviews, and negotiation of proposed assessments. The service also covers filing of objections and appeals to the Special Commissioners of Income Tax where necessary.
LHDN audits may be initiated for various reasons — a discrepancy in your return, a compliance risk indicator, or a sector-wide review. The process typically involves a request for documentation, followed by a field visit or interview, and then a proposed assessment if LHDN identifies a liability. Each stage requires careful management of your response and the documentation you provide.
KEY INCLUSIONS
- Review of LHDN audit notification and documentation requests
- Preparation of written responses to queries
- Attendance at LHDN audit interviews as your representative
- Negotiation of proposed additional assessments
- Filing of formal objections under s.99 of the Income Tax Act 1967
- Appeal preparation and representation before the Special Commissioners
IMPORTANT NOTE
Scope for this service depends on the nature and stage of the audit. We agree on the initial scope and fee in writing before commencing. Extensions are discussed before incurring additional cost.
SVC–003
Goods & Services Tax Advisory
This service covers advisory on Sales and Service Tax (SST) compliance, registration requirements, and input-output tax management. Services include SST return review, liability assessments, and voluntary disclosure guidance for businesses seeking to align their operations with current indirect tax obligations.
The Sales and Service Tax framework introduced in 2018 has a different structure from the GST it replaced. Single-stage taxation applies only at the manufacturer or service provider level. Understanding whether and how SST applies to your business activities — and whether historical GST compliance matters remain unresolved — is the starting point for this service.
KEY INCLUSIONS
- Assessment of SST registration obligations
- Input-output tax review and liability assessment
- SST return preparation review
- Voluntary disclosure guidance for historic non-compliance
- Legacy GST compliance matter review (where relevant)
TYPICAL TIMELINE
1–3 weeks depending on complexity
SERVICE COMPARISON
Choosing the Right Service
This table may help you identify which service is most relevant to your current situation.
| Your Situation | SVC–001 Tax Planning |
SVC–002 Audit Rep. |
SVC–003 SST Advisory |
|---|---|---|---|
| Reviewing my annual income tax return | |||
| Received an LHDN audit notice or query | |||
| Disputing a proposed additional assessment | |||
| Uncertain about SST registration obligations | |||
| Identifying tax reliefs and deductions | |||
| Voluntary disclosure of indirect tax position |
NOT SURE WHICH SERVICE APPLIES?
If your situation does not fit neatly into one category, or if you have a matter that may involve elements of more than one service, please contact us. We can review your circumstances and advise on the most appropriate approach.
SHARED STANDARDS
Protocols Across All Services
Client Confidentiality
All client information is treated as strictly confidential, consistent with the PDPA 2010 and professional obligations under CTIM's code of conduct.
Written Scope Agreement
Every engagement begins with a written agreement setting out the scope of work, deliverables, timeline, and fee. Work does not commence before this is agreed.
Senior Advisor Review
All advice letters, LHDN submissions, and tax computations are reviewed by a senior advisor before delivery or dispatch.
Response Time Commitment
We acknowledge substantive client queries within one working day. Detailed responses are provided within timeframes agreed at the outset of each engagement.
Current Legislative Knowledge
Our advisors monitor LHDN public rulings, legislative amendments, and practice notes as part of ongoing professional development.
Document Retention
Records of all advice, correspondence, and submissions are retained securely for a minimum period consistent with Malaysian statutory and professional requirements.
ENGAGE OUR TEAM
Discuss Your Tax Matter With Us
Use the contact form or call us directly to arrange an initial discussion. We will review your situation and advise which service applies before any engagement begins.