About the Practice
A practice built around considered advice
Tuai Counsel was formed to offer a different kind of tax practice — one that works at the speed of careful thought rather than volume.
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Formed in Johor Bahru, practising across Malaysia
Tuai Counsel was established in 2014 by practitioners who had worked within larger firms and noticed a recurring gap: clients with complex tax positions were receiving compliance outputs without the underlying analysis. A return was filed, but the reasoning was not written down. A question from the IRB arrived, but the client had no record of the original position.
The practice was built to address that gap. Every engagement produces written output — position notes, analysis memoranda, response drafts — so the client holds a record of the work and can refer to it independently of whether the practitioner is available.
The name draws from the Malay concept of the tuai, the designated reaper of the padi harvest — a role defined by knowing which stalks are ready, in which order to cut, and how to work without disturbing what remains. It seemed apt for a tax practice.
Our Mission
Measured analysis, written down
Advice in writing
Every material position is documented. The client should not have to rely on memory of a telephone conversation.
A named practitioner
One counsel handles the matter. There is no passing of files between staff who have not read the background.
Honest disagreement
Where the practitioner's view differs from the return-preparing accountant's approach, that difference is stated plainly and the client decides.
The Team
Practitioners, not a hierarchy
Tuai Counsel operates with a small, experienced team. Each member handles a defined area of practice and is accessible to the client throughout the engagement.
Ahmad Zulkifli
Lead Tax Counsel
Sixteen years in Malaysian tax practice. Principal adviser on corporate structuring, transfer pricing, and IRB dispute representation. Former senior associate at a Kuala Lumpur tax firm.
Siti Nur Thahira
Personal Tax Adviser
Specialises in individual tax positions for high-earning professionals and entrepreneurs. Particular focus on RPGT, foreign-source income, and departure from the Malaysian tax net.
Rajan Letchumanan
Dispute & Litigation Counsel
Handles contested IRB matters, Special Commissioners proceedings, and judicial review applications. Experience in transfer pricing disputes and field investigation responses.
How We Work
Standards we hold ourselves to
These are not policy statements. They are the working conditions we apply to every engagement.
Confidentiality
Client matters are not discussed outside the practice. No case details are referenced in marketing materials or public communications.
Written Records
Every significant piece of advice is issued in writing. The client receives a copy and may refer to it at any time, independently of the practitioner.
Malaysian Bar Compliance
Practitioners with legal practising certificates operate under the Legal Profession Act 1976 and are subject to the Bar Council's professional rules.
Current with IRB Practice
Practice advisories, public rulings, and IRB administrative guidelines are reviewed on a regular basis. Positions are updated when the regulatory environment changes.
Privilege Awareness
In dispute and investigation mandates, the privilege position is addressed at the outset. Advice is structured to preserve legal professional privilege where applicable.
Staged Billing
Fees are agreed before each stage of work commences. A client is never asked to commit to the full scope of an engagement on the first instruction.
Practice Context
Tax counsel in Johor Bahru and across Malaysia
Malaysian tax administration operates under the Income Tax Act 1967 and the Real Property Gains Tax Act 1976, with the Inland Revenue Board of Malaysia serving as the principal revenue authority. The tax landscape for both individuals and companies has grown in complexity over the past decade — cross-border income flows, increased transfer pricing scrutiny, and expanded audit programmes mean that a working knowledge of the legislation is no longer sufficient without a parallel understanding of how the IRB applies it in practice.
Tuai Counsel was built with that operational knowledge at its core. Practitioners have appeared before the Special Commissioners of Income Tax, participated in field investigations, and reviewed transfer pricing documentation across a range of industries and corporate structures.
Johor Bahru's position at the southern tip of Peninsular Malaysia gives it a distinct economic character — manufacturing, logistics, property, and cross-border commerce with Singapore. Tax positions in this region frequently involve entities or individuals with footprints on both sides of the Causeway, and the double tax agreement between Malaysia and Singapore is a recurring consideration in structuring work.
The practice serves clients headquartered in Johor Bahru, Kuala Lumpur, and internationally where the Malaysian tax dimension requires local counsel. Written advice is delivered by secure communication and does not depend on physical proximity.
Want to understand how we work?
Send us a short description of your situation and we will respond in writing, usually within two working days.
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