A practice built on documented work, not assurances.
Adil Tax Law was formed to give Malaysian taxpayers — individuals and companies alike — advisory that is grounded in their actual circumstances and expressed in plain language.
Back to HomeFounded on a simple premise: tax advice should be legible.
Adil Tax Law was established in Kuala Lumpur by practitioners who had observed, over many years, the frustration taxpayers experienced when professional advice arrived in forms they could not use — either too general to be actionable, or too hedged to be meaningful.
The practice was structured around three disciplines that we believe warrant specialist attention: personal tax, where individuals are too often filing on assumptions rather than reviewed positions; corporate tax, where compliance obligations under the Income Tax Act 1967 and the LHDN transfer pricing guidelines require ongoing, informed oversight; and tax disputes, where the quality of documentary preparation frequently determines the outcome.
We are based at Plaza Mont Kiara and serve clients across the Klang Valley and nationally on matters that do not require physical attendance. Our working language is English, and our correspondence is plain and direct.
Candour over comfort
We give you our honest assessment of a situation, including where the position is uncertain or where we think a course of action is unlikely to succeed. Providing false reassurance serves no one.
Documentation over declarations
Tax advisory should produce written records. Every substantive engagement results in a memorandum or written summary that documents what was considered, what was concluded, and what the next steps are.
Scope discipline
We decline engagements that fall outside our actual competence rather than stretching our scope to capture fees. Where we are not the right advisers, we will say so clearly and, where possible, suggest an appropriate alternative.
Client autonomy
Our role is to present you with a clear picture of your options and their likely consequences. Decisions remain yours. We advise; we do not decide on your behalf.
Advisers you will work with
Our practice is intentionally compact so that senior advisers remain directly involved in each engagement, not just its initiation.
Azman Hafidz
Founding Principal
Former LHDN officer with fourteen years in audit and objection review. Azman leads complex corporate and dispute engagements, drawing on direct experience of how the Inland Revenue Board approaches contentious positions.
Nurul Rashidah
Senior Tax Adviser
Specialist in personal tax planning and cross-border residency matters, with a focus on expatriate filings, director remuneration structures, and EPF optimisation. Nurul prepares the written memoranda that close each personal tax session.
Kevin Lim
Corporate Tax Consultant
Focuses on transfer pricing documentation and compliance for SMEs and mid-market Sdn Bhd companies. Kevin has advised clients in manufacturing, technology distribution, and professional services sectors on their Section 140A obligations.
How we ensure the quality of our work
These are the internal standards and external frameworks that govern how we prepare and deliver advice.
Malaysian Bar Standards
Our legal advisory work is conducted in accordance with the standards applicable to practitioners regulated under the Legal Profession Act 1976, including confidentiality obligations.
Client Confidentiality Protocol
All client documents, financial data, and correspondence are handled under strict confidentiality protocols. Digital files are stored in encrypted systems with access restricted to the advising team.
Primary Source Discipline
Advice references the primary legislation — Income Tax Act 1967, Promotion of Investments Act 1986, and current LHDN practice notes — rather than secondary summaries. We cite where we can be checked.
Written Memorandum Standard
Every substantive engagement produces a written record. This creates accountability on both sides and gives clients a document they can share with their accountants, directors, or auditors.
Annual Legislation Review
The Malaysian Finance Act updates are reviewed each year so that retainer clients receive current, not retrospective, positions on changes to tax rates, reliefs, and incentive frameworks.
Conflict of Interest Checks
We conduct conflict checks before accepting each engagement. Where a conflict exists or may arise, we disclose it clearly and decline to act if the conflict cannot be appropriately managed.
Malaysian tax advisory in practice
Malaysia operates a self-assessment tax system for both individuals and companies. Under this framework, the taxpayer bears primary responsibility for correctly computing and declaring their tax liability. LHDN's audit and examination function then reviews those declarations against available information — third-party returns, banking data, and historical patterns. The practical effect is that preparation quality matters significantly: a well-documented filing is easier to defend than a hastily assembled one.
For individuals, the key filing forms are Form BE (employment income) and Form B (business income). Both forms carry significant complexity once income exceeds a single employment source, or where reliefs under Section 46 are claimed on a non-standard basis. Directors and sole proprietors who receive income from multiple categories face particular care requirements around deductibility and MTD reconciliation.
Corporate taxpayers face a layer of compliance that extends beyond the Form C submission itself. CP204 estimated payments require an accurate forecast of tax liability, and under-estimation triggers penalties. Transfer pricing is increasingly an audit focus for LHDN, particularly for companies with related-party transactions, and documentation requirements under the current TP Guidelines are substantial. Tax incentives — while available through MIDA for qualifying activities — require careful assessment of whether the business profile meets the qualifying criteria, since misapplied claims invite scrutiny.
Tax disputes range from straightforward additional assessments that can be settled by correspondence, through to complex audit findings that proceed to the Special Commissioners of Income Tax (SCIT). The SCIT is a specialist tribunal with deep familiarity with income tax issues; the quality of written submissions, and the coherence of the taxpayer's factual narrative, are the determining factors at that level. Where matters raise questions of law that go beyond the SCIT's jurisdiction, judicial review through the High Court is the available avenue.
Ready to discuss your tax matter?
We begin each engagement with a short intake process so our first meeting is focused and productive. There is no obligation to proceed beyond the initial review.
Contact Adil Tax Law