Malaysia

June 27, 2017

Senthuran Elalingam
	Deloitte Malaysia Level 10 Menara LGB Jalan Wan Kadir 1 Taman Tun Dr. Ismail Kuala Lumpur 60000 Malaysia Tel: +60 3 7610 8879 Fax: +60 3 7725 7768 Email: selalingam@deloitte.com Website: www.deloitte.com Senthuran Elalingam, Deloitte Malaysia, is an indirect tax partner at Deloitte Southeast Asia. He is also the Asia Pacific indirect tax clients, markets and industries leader and an executive director of Deloitte Malaysia. Senthuran has more than 14 years of experience advising on GST in Malaysia, China, and Australia. He is well recognised in his field and is a frequent contributor to newspapers, journals and radio, and has presented to the Malaysian and Chinese ministries of finance on GST. Before moving into a consulting role, Senthuran worked in the Australian Taxation Office managing GST appeals. He is an admitted solicitor of the Supreme Court of New South Wales and is a chartered tax adviser.

Senthuran Elalingam

Deloitte Malaysia

Level 10

Menara LGB

Jalan Wan Kadir 1

Taman Tun Dr. Ismail

Kuala Lumpur 60000

Malaysia

Tel: +60 3 7610 8879

Fax: +60 3 7725 7768

Email: selalingam@deloitte.com

Website: www.deloitte.com

Senthuran Elalingam, Deloitte Malaysia, is an indirect tax partner at Deloitte Southeast Asia. He is also the Asia Pacific indirect tax clients, markets and industries leader and an executive director of Deloitte Malaysia.

Senthuran has more than 14 years of experience advising on GST in Malaysia, China, and Australia. He is well recognised in his field and is a frequent contributor to newspapers, journals and radio, and has presented to the Malaysian and Chinese ministries of finance on GST. Before moving into a consulting role, Senthuran worked in the Australian Taxation Office managing GST appeals. He is an admitted solicitor of the Supreme Court of New South Wales and is a chartered tax adviser.

Siok Kiat Koh
	Deloitte Malaysia Level 16, Menara LGB 1 Jalan Wan Kadir Taman Tun. Dr. Ismail 60000, Kuala Lumpur Malaysia Tel: +60 3 7610 8886 Email: sikoh@deloitte.com Website: www.deloitte.com/my Siok Kiat Koh, Deloitte Malaysia, is the national indirect tax clients and markets leader. He has more than 30 years of experience in the profession, including having served the Royal Malaysian Customs Department (RMCD) for more than 10 years. As a senior customs officer, he has served in various divisions of RMCD, including controlling a range of sales tax and service tax licensees, bonded and licensed premises, and conducted a number of investigations into breaches of the laws and regulations. He is extensively involved in advising on indirect tax-efficient structuring and operations, cross-border planning and advisory, customs valuation and free trade preferential tariffs, planning for a wide variety of industries. Siok Kat is involved in the preparation, submission, and discussion of GST Memorandum to the government for various industries – including property development and construction, tourism, forestry and timber, manufacturing and more. He is also experienced in carrying out GST implementation projects for various organisations in Malaysia to prepare for the implementation of GST. His clients include some of the leading government-linked companies and listed companies in the country. He is often invited to represent professional bodies and trade associations in dialogue and discussion with the Ministry of Finance and Customs, to review and comment on customs and GST technical and operational issues. He sits on the Chartered Tax Institute of Malaysia (CTIM)'s indirect tax committee and the finance council of the Malaysian International Chamber of Commerce and Industry (MICCI). He is also an approved GST tax agent. He has an MBA from Heriot Watt University and an honours degree in science from the University of Malaya.

Siok Kiat Koh

Deloitte Malaysia

Level 16, Menara LGB

1 Jalan Wan Kadir

Taman Tun. Dr. Ismail

60000, Kuala Lumpur

Malaysia

Tel: +60 3 7610 8886

Email: sikoh@deloitte.com

Website: www.deloitte.com/my

Siok Kiat Koh, Deloitte Malaysia, is the national indirect tax clients and markets leader. He has more than 30 years of experience in the profession, including having served the Royal Malaysian Customs Department (RMCD) for more than 10 years.

As a senior customs officer, he has served in various divisions of RMCD, including controlling a range of sales tax and service tax licensees, bonded and licensed premises, and conducted a number of investigations into breaches of the laws and regulations. He is extensively involved in advising on indirect tax-efficient structuring and operations, cross-border planning and advisory, customs valuation and free trade preferential tariffs, planning for a wide variety of industries.

Siok Kat is involved in the preparation, submission, and discussion of GST Memorandum to the government for various industries – including property development and construction, tourism, forestry and timber, manufacturing and more.

He is also experienced in carrying out GST implementation projects for various organisations in Malaysia to prepare for the implementation of GST. His clients include some of the leading government-linked companies and listed companies in the country.

He is often invited to represent professional bodies and trade associations in dialogue and discussion with the Ministry of Finance and Customs, to review and comment on customs and GST technical and operational issues.

He sits on the Chartered Tax Institute of Malaysia (CTIM)'s indirect tax committee and the finance council of the Malaysian International Chamber of Commerce and Industry (MICCI).

He is also an approved GST tax agent. He has an MBA from Heriot Watt University and an honours degree in science from the University of Malaya.

Chandran T S Ramasamy
	Deloitte Malaysia Menara LGB 1 Jalan Wan Kadir Taman Tun Dr. Ismail 60000 Kuala Lumpur Malaysia Tel: +603 7610 8873 Fax: +603 7725 7768 / +603 7725 7769 Email: ctsramasamy@deloitte.com Website: www.deloitte.com Chandran Ramasamy, Deloitte Malaysia, is a tax director in the goods and services tax (GST), customs and global trade division, and brings with him more than 20 years of experience in Malaysian indirect tax advisory, planning and analysis. Before joining Deloitte he was with another Big 4 firm for 18 years. Chandran's breadth of experience in indirect tax includes advice and assistance to clients in various industries in the implementation of GST (which replaced sales tax and service tax on April 1 2015), the former consumption taxes of sales tax and service tax, customs bonded warehousing facilities (including licensed manufacturing warehouse (LMW), import duty exemptions for manufacturing and service sectors (including independent power producers (IPPs), export duty mechanisms for crude oil and import/export procedures for trading in crude oil (for the oil and gas industry), excise duty and (former) sales tax valuation reviews (for the beer industry), indirect tax due diligence reviews, obtaining GST and customs rulings from customs, assistance in seeking administrative reviews by customs of GST decisions made by customs, assistance in dealing with customs during customs/GST audits, acting as counsel on behalf of clients in appeals to the Customs Appeal Tribunal and GST Appeal Tribunal. Chandran has been admitted as an advocate and solicitor of the High Court of Malaya; he holds a Bachelor of Laws degree from the University of London and a Certificate in Legal Practice issued by the Legal Professional Qualifying Board, Malaysia.

Chandran T S Ramasamy

Deloitte Malaysia

Menara LGB

1 Jalan Wan Kadir

Taman Tun Dr. Ismail

60000 Kuala Lumpur

Malaysia

Tel: +603 7610 8873

Fax: +603 7725 7768 / +603 7725 7769

Email: ctsramasamy@deloitte.com

Website: www.deloitte.com

Chandran Ramasamy, Deloitte Malaysia, is a tax director in the goods and services tax (GST), customs and global trade division, and brings with him more than 20 years of experience in Malaysian indirect tax advisory, planning and analysis. Before joining Deloitte he was with another Big 4 firm for 18 years.

Chandran's breadth of experience in indirect tax includes advice and assistance to clients in various industries in the implementation of GST (which replaced sales tax and service tax on April 1 2015), the former consumption taxes of sales tax and service tax, customs bonded warehousing facilities (including licensed manufacturing warehouse (LMW), import duty exemptions for manufacturing and service sectors (including independent power producers (IPPs), export duty mechanisms for crude oil and import/export procedures for trading in crude oil (for the oil and gas industry), excise duty and (former) sales tax valuation reviews (for the beer industry), indirect tax due diligence reviews, obtaining GST and customs rulings from customs, assistance in seeking administrative reviews by customs of GST decisions made by customs, assistance in dealing with customs during customs/GST audits, acting as counsel on behalf of clients in appeals to the Customs Appeal Tribunal and GST Appeal Tribunal.

Chandran has been admitted as an advocate and solicitor of the High Court of Malaya; he holds a Bachelor of Laws degree from the University of London and a Certificate in Legal Practice issued by the Legal Professional Qualifying Board, Malaysia.

Eng Yew Tan
	Deloitte Malaysia Level 16, Menara LGB, 1 Jalan Wan Kadir Taman Tun Dr Ismail Kuala Lumpur 60000 Malaysia Tel: +60 3 7610 8870 Email: etan@deloitte.com Website: www.deloitte.com Eng Yew Tan, Deloitte Malaysia, is the country indirect tax leader. He has more than 20 years of experience in the areas of customs, excise, sales and service tax. Eng Yew currently advises clients on indirect tax matters including the impact of proposed transactions and arrangements, indirect tax reviews and due diligences, managing duties exemption for large scale projects, client representation with the relevant tax authorities and advising on GST impact and implementation. Eng Yew actively contributes to the Chartered Tax Institute of Malaysia (CTIM). He is a member of the CTIM's technical and public practice committee, professional examinations committee and also GST committee. He also serves as a member of the Federation of Malaysian Manufacturers customs and indirect tax committee. Eng Yew has a working relationship and liaison with the various authorities including the Ministry of International Trade and Industry, the Royal Customs and Excise Department, the Malaysian Industrial Development Authority and the Ministry of Finance. Eng Yew advises clients in various industries, including telecommunication, financial services, transport, healthcare, plantation, construction, media, manufacturing and services.

Eng Yew Tan

Deloitte Malaysia

Level 16, Menara LGB, 1

Jalan Wan Kadir

Taman Tun Dr Ismail

Kuala Lumpur 60000

Malaysia

Tel: +60 3 7610 8870

Email: etan@deloitte.com

Website: www.deloitte.com

Eng Yew Tan, Deloitte Malaysia, is the country indirect tax leader. He has more than 20 years of experience in the areas of customs, excise, sales and service tax. Eng Yew currently advises clients on indirect tax matters including the impact of proposed transactions and arrangements, indirect tax reviews and due diligences, managing duties exemption for large scale projects, client representation with the relevant tax authorities and advising on GST impact and implementation.

Eng Yew actively contributes to the Chartered Tax Institute of Malaysia (CTIM). He is a member of the CTIM's technical and public practice committee, professional examinations committee and also GST committee. He also serves as a member of the Federation of Malaysian Manufacturers customs and indirect tax committee.

Eng Yew has a working relationship and liaison with the various authorities including the Ministry of International Trade and Industry, the Royal Customs and Excise Department, the Malaysian Industrial Development Authority and the Ministry of Finance.

Eng Yew advises clients in various industries, including telecommunication, financial services, transport, healthcare, plantation, construction, media, manufacturing and services.

Poh Geng Wong
	Deloitte Malaysia Level 16 Menara LGB Jalan Wan Kadir Taman Tun Dr Ismail Kuala Lumpur 60000 Malaysia Tel: +603 7610 8834 Fax: +603 77257768 Email: powong@deloitte.com Website: www.deloitte.com Poh Geng Wong, Deloitte Malaysia, is the tax director of the GST/customs global trade team. She leads Deloitte Malaysia's national customs and global trade practice and has more than 30 years' experience, including 14 years with the Royal Malaysian Customs Department and 16 years with the indirect tax units of other Big 4 firms. For the customs global trade services, Poh Geng has assisted major local and multinational clients in various industries in managing a host of customs issues including customs audit, customs import/export, customs valuation and classification, customs ruling applications, appeal against bill of demand of customs duties/taxes, due diligence reviews, LMW licence applications, duty exemption applications and free trade agreements. Poh Geng has also been actively involved in GST work since 2006. Before the implementation of GST in Malaysia on April 1 2015, Poh Geng had assisted clients in oil and gas, education, air transportation, investment banks and palm oil trade body to prepare GST memorandums for consideration by the Malaysian Tax Review Panel. She has also conducted GST breakfast talks and GST training sessions for businesses. She has also assisted clients from various industries, including manufacturing, property sectors, oil and gas, telecommunication and the beer industry, in their GST implementations. Poh Geng also participates in consultation sessions on customs matters organised by the Royal Customs Malaysian Customs Department and trade bodies. She is also a GST Tax Agent approved by the Malaysia Ministry of Finance.

Poh Geng Wong

Deloitte Malaysia

Level 16

Menara LGB

Jalan Wan Kadir

Taman Tun Dr Ismail

Kuala Lumpur 60000

Malaysia

Tel: +603 7610 8834

Fax: +603 77257768

Email: powong@deloitte.com

Website: www.deloitte.com

Poh Geng Wong, Deloitte Malaysia, is the tax director of the GST/customs global trade team. She leads Deloitte Malaysia's national customs and global trade practice and has more than 30 years' experience, including 14 years with the Royal Malaysian Customs Department and 16 years with the indirect tax units of other Big 4 firms.

For the customs global trade services, Poh Geng has assisted major local and multinational clients in various industries in managing a host of customs issues including customs audit, customs import/export, customs valuation and classification, customs ruling applications, appeal against bill of demand of customs duties/taxes, due diligence reviews, LMW licence applications, duty exemption applications and free trade agreements.

Poh Geng has also been actively involved in GST work since 2006. Before the implementation of GST in Malaysia on April 1 2015, Poh Geng had assisted clients in oil and gas, education, air transportation, investment banks and palm oil trade body to prepare GST memorandums for consideration by the Malaysian Tax Review Panel. She has also conducted GST breakfast talks and GST training sessions for businesses. She has also assisted clients from various industries, including manufacturing, property sectors, oil and gas, telecommunication and the beer industry, in their GST implementations.

Poh Geng also participates in consultation sessions on customs matters organised by the Royal Customs Malaysian Customs Department and trade bodies. She is also a GST Tax Agent approved by the Malaysia Ministry of Finance.