Desmond Liew Zhi Hong

Partner

Desmond practices tax law, advising and representing both corporate and high-net-worth individuals. He assists with complex corporate transactions and offers tax advice on direct and indirect matters related to restructuring, cross-border transactions, mergers and acquisitions, regulatory compliance, employment, real estate, technology, media & telecommunication, intellectual property, and insurance.

He represents corporations in tax disputes before all levels of the Malaysian courts, the Special Commissioners of Income Tax (SCIT), and the Customs Appeal Tribunal. Desmond also handles tax audits and investigations and frequently resolves tax disputes and issues through negotiations with the Inland Revenue Board of Malaysia, the Royal Malaysian Customs Department, and other regulatory authorities.

Desmond graduated with First Class Honours in both his Bachelor of Laws and Bachelor of Taxation degrees. He is an HRDF-certified speaker and regularly participates in tax seminars, talks, and conferences in Malaysia. He has also been invited to be a guest speaker at seminars in China, focusing on Malaysian taxation and foreign direct investment considerations.

In International Tax Review: World Tax, Desmond is ranked as Highly Regarded in Tax Controversy. He is also praised by clients in the Asialaw Guide for being a “fantastic lawyer with in-depth knowledge of his scope – calm, collected, and sharp.”

Prior to joining Rahmat Lim & Partners, he was a Partner at another Malaysian law firm, and before that, a tax consultant at one of the Big Four audit firms. He is also an associate member of the Chartered Tax Institute of Malaysia.

Work Highlights

• Represented a public listed company in a RM29 million stamp duty appeal, to challenge the Collector’s use of the market value assessed by a public valuer in a non-related party transaction on the grounds of, amongst other things, ultra vires.
• Represented a property developer before the Court of Appeal, the High Court of Malaya, and the SCIT in defending against income tax claims on the gain from the disposal of land, with the amount in dispute being approximately RM120 million.
• Represented a company director in the High Court of Malaya in connection with criminal charges brought by the Public Prosecutor for the company’s failure to file its tax returns on time. The company director was acquitted of all criminal charges and the RM2.4 million tax penalty imposed was set aside.