Tax law solutions

Practice Areas

Three services, each handled with the same care

Tuai Counsel offers three focused services. Each is described here in sufficient detail for you to assess whether it fits your situation.

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Our Methodology

How each engagement begins

01

Written submission

You describe your situation in writing — either through the contact form or by email. No phone calls required at this stage.

02

Initial written response

A practitioner reviews your submission and responds in writing within two working days — with an initial reading and a proposal for how to proceed, if the matter is within our scope.

03

Engagement agreement

If you wish to proceed, the scope, deliverables, and fee for the first phase are set out in a brief engagement letter. Work commences on confirmation.

Service 01

Personal & Entrepreneurial Tax Advisory

A considered advisory offering for individuals with complex personal tax positions — high-earning professionals, founders holding shares across jurisdictions, Malaysian residents with foreign-source income, and individuals navigating departure from or entry into the Malaysian tax net.

Scope includes annual review of assessable income and relief positions, guidance on capital vs revenue treatment, Real Property Gains Tax planning for private disposals, and support with Form B, BE, and M submissions where the practitioner's input adds value to the filing position.

Personal tax advisory

Typical process

1

Review of income sources and existing relief claims for the current year of assessment

2

Written position note covering assessable income, applicable reliefs, and any areas of uncertainty

3

Pre-submission review of Form B or BE, with written comments on the position adopted

4

Available for RPGT planning consultations throughout the year on a per-matter basis

Corporate tax compliance

What the engagement covers

Annual corporate tax positions and group relief analysis
Transfer pricing documentation aligned with IRB guidelines
Withholding tax analysis on cross-border payments
Capital allowance review and deductibility positions
Pre-Form C submission session with written output

Service 02

Corporate Tax Compliance & Structuring

A practice serving Malaysian-incorporated companies and regional holding structures. The engagement runs on the company's financial year cycle and delivers three formal touchpoints: a position note at the start of the year, a mid-year review, and a pre-submission session before Form C is lodged.

Matters are handled with a preference for measured clarity — the client knows what has been decided, why it was decided that way, and where the practitioner holds a view that differs from the return-preparing accountant's approach.

Typical active working time across the year: four to six weeks, spread across the three touchpoints. Delivery is by written position note and, where appropriate, a discussion session with the finance director or CFO.

Service 03

Tax Audits, Investigations & Disputes

Representation in contested tax matters, including Inland Revenue Board audits, transfer pricing queries, field investigations, and Special Commissioners of Income Tax appeals. In appropriate cases, the mandate extends to judicial review in the High Court.

The engagement begins with a written review of the client's position and supporting documentation, a privileged discussion about the points most likely to attract the IRB's attention, and a measured plan for response.

Fees are agreed in clear stages so the client is never asked to commit beyond the next phase at any given point. The RM 5,450 opening figure covers the initial review, documentation assessment, and response planning phase.

Tax disputes and audits

Engagement phases

1

Initial Review

Documentation review, position assessment, privileged conversation — RM 5,450

2

Response Preparation

Written response to the IRB, supporting documentation, position briefing — fee agreed before commencing

3

Hearing or Appeal (if required)

Special Commissioners representation, case preparation, in-person attendance — fee agreed before commencing

4

High Court (if required)

Judicial review application, court representation — separate fee agreement

Comparison

Which service fits your situation?

This matrix is a starting point. If you are unsure, describe your situation and we will suggest the appropriate scope.

Feature / Scope Personal Advisory Corporate Compliance Disputes
Individual income tax review
Form B / BE / M support
RPGT planningSometimes
Foreign-source income analysisSometimes
Corporate tax position notes
Transfer pricing documentationIn review scope
Withholding tax analysis
Form C pre-submission review
IRB audit representation
Special Commissioners appeal
High Court judicial review
Fee (annual / opening phase) RM 1,650 RM 2,950 from RM 5,450

Professional Standards

Standards applied across all three services

Confidentiality

Client matters are not referenced in public materials. All documentation is handled with appropriate data security measures.

Written Deliverables

Each engagement produces written output. The client holds documentation of the analysis and the positions adopted.

Legal Professional Compliance

Practitioners with legal practising certificates operate in accordance with the Malaysian Bar Council's professional conduct rules.

Current IRB Practice

Public rulings, practice notes, and IRB administrative guidance are reviewed on an ongoing basis. Positions are revised when the regulatory position changes.

Pricing

Service fees, stated clearly

Fees are set out below. There are no undisclosed add-ons for standard written output or internal practitioner consultation time.

Personal

RM 1,650

per year of assessment

  • Annual income review
  • Relief analysis and RPGT planning
  • Form B/BE/M support
  • Written position note
Enquire

Corporate

RM 2,950

per financial year

  • Three-touchpoint annual cycle
  • Transfer pricing documentation
  • Withholding tax analysis
  • Pre-Form C review session
Enquire

Disputes

from RM 5,450

opening phase fee

  • Full position review
  • Documentation assessment
  • Privileged discussion
  • Phase-by-phase fee agreement
Enquire

Not certain which service applies?

Describe your situation briefly and a practitioner will respond with an assessment of which service scope fits, and what the engagement would involve.

Describe Your Situation