Tax, SST & Custom

SST, Tax & Customs

Strategic Tax Solutions for a Complex Business Environment

Tax and customs issues are among the most challenging areas of law, requiring both technical expertise and strategic insight. At Ng, Zainurul, Seke & Khoo (NZSK), our lawyers bring a wealth of experience in Malaysian and international tax law. We provide clear, practical and commercially driven advice, helping clients structure transactions efficiently, manage tax risks, and resolve disputes with regulatory authorities.

Our Practice

The Tax, SST & Customs Practice at NZSK is led by lawyers with deep experience in both advisory and contentious tax matters.
We regularly represent clients before the Inland Revenue Board of Malaysia (IRB), Royal Malaysian Customs Department (RMCD), and the Ministry of Finance (MOF) — as well as before all levels of the Malaysian judiciary, including the Special Commissioners of Income Tax, High Court, Court of Appeal, and Federal Court.

Our clients include multinational corporations, government-linked companies, foreign investors, local enterprises, and high-net-worth individuals, all of whom rely on our guidance for effective and compliant tax strategies.

Our Approach

At NZSK, we embrace the philosophy of “Re-imagining Tax Solutions.”
Our focus is on delivering innovative, cost-effective and legally sound solutions that balance compliance with commercial advantage. We believe every tax issue — from planning to litigation — deserves a tailored, forward-looking strategy.

Our expertise covers both direct and indirect taxes, including:

• Income Tax
• Sales & Service Tax (SST)
• Customs and Excise Duties
• Transfer Pricing
• Double Taxation Agreements
• Real Property Gains Tax (RPGT)
• Petroleum Income Tax
• Stamp Duty
• Digital Service Tax

Our Areas of Expertise

(a) Income Tax

• Tax advisory and compliance planning
• Tax audits, investigations, and appeals
• Litigation and dispute resolution before tax authorities and courts
• Transfer pricing and thin capitalisation
• Defence against tax avoidance or evasion allegations
• Civil tax recovery and AMLA proceedings
• Criminal tax investigations

(b) International Tax

• Cross-border taxation and treaty relief
• Withholding tax and permanent establishment issues
• Tax residency and business profit assessments
• Mutual agreement procedures (MAP)
• Advance pricing arrangements (APA)
• BEPS compliance and economic substance requirements

(c) Sales & Service Tax (SST)

• SST litigation and appeals
• Legal advisory on SST application and compliance
• Audit and investigation support
• Anti-profiteering and tariff classification issues
• GST refund and transitional matters

(d) Customs & Excise Duties

• Customs disputes and appeal management
• Tariff classification, valuation and import/export compliance
• Safeguard and anti-dumping duty proceedings

(e) Real Property Gains Tax (RPGT)

• Advisory on property transfers and exemptions
• Appeals and dispute resolution on RPGT assessments

(f) Petroleum Income Tax

• Advisory for oil and gas operations
• Compliance and tax planning for petroleum sector transactions

(g) Stamp Duty

• Stamp duty planning, exemption applications and dispute resolution

(h) Digital Service Tax

• Legal guidance for online and technology-based businesses
• Cross-border compliance for digital service providers

Why NZSK

At Ng, Zainurul, Seke & Khoo, we combine legal precision with commercial understanding to provide comprehensive solutions to complex tax challenges. Our team is dedicated to helping clients achieve clarity, certainty, and confidence in their tax and customs affairs.

NZSK – Turning complex tax challenges into strategic opportunities.