Crowe Horwath AF1018 Kuala Lumpur
Member Crowe Horwath International
Expatriate Tax Planning
The Smarter Way to Manage Your Foreign Tax
Audit | Tax | Advisory
www.crowehorwath.com.my
01
About Crowe Horwath Expatriate
Tax Services
About Us
The Expatriate Tax Unit of Crowe Horwath was established to offer a full range
of expatriate and employment tax services. With over 20 years of combined
professional services and in-house tax experience, we differentiate ourselves from
our competitors by having worked on the ‘client side’, being commercially-focused
whilst managing the tax risk for our clients.
Challenges
Expatriate tax in Malaysia can be a complicated matter when faced with crossborder issues and nuances in the Malaysian income tax law. With constantly
changing tax legislation, the need for specialist tax advice has never been greater.
Meeting the expatriates’ tax compliance obligations and maximizing their tax
position in any one country is hard enough and expatriation, relocation or crossborder working only increases the complexity. Failure to meet these challenges will
not only result in you paying more taxes than necessary but also poses inadvertent
tax risks or worse, tax penalties. Both employer and employee therefore have their
respective tax obligations to ensure that these potential liabilities are avoided.
Leading The Way
Equipped with an in-depth working knowledge of the Malaysian taxation system
and tax laws and an experienced team of tax professionals, we are able to advise
and guide you each step of the way. In addition, our network of member firms in
726 offices across the globe and strategic competencies in audit, tax and advisory
place us in the position to provide an all-rounded approach for your organisation’s
expatriate advisory and compliance needs.
Unique Selling Proposition (USP)
OUR PRESENCE
12 offices nationwide
Over 950 staff
RANGE OF SERVICES
Full range of commercially-focused expatriate and employment tax services
WORLDWIDE
205 member firms
125 countries
EXPERTS
Over 20 years combined professional services & in-house tax experience
726 offices
02
Structuring Your Expatriate Postings
Expatriates who are posted abroad on business assignments
without effective planning and supervision of the HR department
will pose unique challenges and risks to the organization and
the expatriates themselves. Crowe Horwath's Expatriate Tax
Unit can help you manage these risks. We offer a multidimensional approach to the challenges presented by
the assignees.
Tax Equalization
vs Tax Protection
Remunerations
Packaging
Double Tax
Treaties
Tax
Business
Visitor
Planning
Dual
Employment
Laws on
Immigration
Local
Transfer
Social
Security
Employment
Secondment
Contract
Payroll
Tax
Residence
Status
Tax Reporting
Obligations
03
Tax Compliance Flow
Issues
Inbound
Expatriates
Arrival Year
Expat
Employer
Obtain an Employment Pass or a
Professional Visit Pass
Set-up and process payroll
Determining Tax Residency status
Tax on employment income
Register the employee's tax
number
Comply with the Monthly Tax
Deductions (MTD)
File tax return
Report the employee’s income
Pay tax
Keep records
Continuing Year
File tax return
Comply with the MTD
Pay tax
Report the employee’s income
Keep records
Departure Year
File tax return
Inform IRB on the cessation of
employment
Submit original passport to the
IRB
Report the employee’s income
Obtain tax clearance letter
Withhold the employee’s final
salary until IRB issues the tax
clearance letter
Settle all taxes
Release salary upon settlement
of outstanding tax
Outbound
Expatriates
Prior To Start Of
Assignment
Issues
Expat
Obtain tax clearance letter
Pay all outstanding tax to the IRB
Employer
Inform IRB on the cessation of
employment
Withhold the employee’s final
salary until IRB issues the tax
clearance letter
Release salary upon settlement
of outstanding tax
Continuing Year
To continue to report other Malaysian
sources of income (i.e. dividends,
rental, interest, etc.) if any
Cease MTD
File tax return and pay tax
Comply with the tax requirements
in foreign country
Commence hypo tax withholding
Comply with tax requirements in
foreign country
End Of
Assignment
Remain responsible for his/her
foreign income tax filing until end
date of mobilization and file
Malaysian income tax return for
employment in Malaysia.
Inform IRB on the re-commencement
of employment
Commence MTD and cease hypo
tax withholding
04
Our Services
Advice on
Expatriates
entry&exit
interview and
procedures
stock
option
plans
Remuneration
packaging
Payroll
services
05
work permit
minimize
advice
on expatriate
relocation
Tax consultancy
compliance
Application of
and other related immigration services
Tax planning to
expatriate taxes
Tax filing
equalization
and tax protection
Tax
calculations
double
taxation agreement
Advice on
and other tax exemption issues
Meet Your Experts
Foo Meng Huei
Shalina Jaafar
Executive Director, Tax
Senior Tax Manager
menghuei.foo@crowehorwath.com.my
shalina.jaafar@crowehorwath.com.my
Meng Huei has worked in the
professional tax environment
for more than 12 years where
his consultancy services are
sought for matters involving tax
incentives, inbound and outbound
cross-border international tax
planning, corporate restructuring
tax planning, tax investigations and
audit, and indirect taxes.
Shalina comes with more than 16
years of experience in handling
personal income tax matters
involving local and expatriate
individuals from local and
multinational companies of diverse
industries such as oil & gas,
manufacturing, trading and financial
services.
Poon Yew Hoe
Managing Partner/Tax Partner
Fennie Lim
yewhoe.poon@crowehorwath.com.my
Chong Mun Yew
Executive Director, Tax
Having been in the accountancy
field for more than 27 years, Yew
Hoe has extensive knowledge and
experience in taxation and audit
matters. His specialization is in
tax advisory, covering areas such
as GST, transfer pricing, domestic
taxes, corporate restructuring,
initial public offerings, mergers and
takeovers, and international tax.
Executive Director, Tax
fennie.lim@crowehorwath.com.my
Equipped with 19 years of
experience, Fennie specializes
in tax compliance and advisory,
tax planning for individuals
and companies, as well as tax
investigations and field audits.
munyew.chong@crowehorwath.com.my
With 17 years experience in the tax
advisory field, Mun Yew’s specialization
covers areas such as GST, domestic
taxes, corporate restructuring,
initial public offerings, mergers and
takeovers, employee tax option
scheme and international tax.
For any enquiries, please contact Shalina Jaafar at +603 2788 9898, Ext: 2505.
06
Crowe Horwath AF1018 Kuala Lumpur
Member Crowe Horwath International
For more information, please contact:
KUALA LUMPUR
Level 16, Tower C,
Megan Avenue II,
12, Jalan Yap Kwan Seng,
50450 Kuala Lumpur
Main
+603 2788 9898
Fax
+603 2788 9899
KLANG
52A-1, Lebuh Enggang,
41150 Klang, Selangor
Main
+603 3343 0730/3343 1846
Fax
+603 3344 3036
Contact Poon Yew Hoe
Emailyewhoe.poon@crowehorwath.com.my
Contact Fennie Lim
Emailfennie.lim@crowehorwath.com.my
PENANG
Level 6, Wisma Penang Garden,
42, Jalan Sultan Ahmad Shah,
10050 Penang
Main
+604 227 7061
Fax
+604 227 2011
Contact Eddy Chan
Emaileddywaihun.chan@crowehorwath.com.my
Contact Lee Kok Jiunn
Emailkokjiunn.lee@crowehorwath.com.my
MELAKA
52, Jalan Kota Laksamana 2/15,
Taman Kota Laksamana, Seksyen 2,
75200 Melaka
Main
+606 282 5995
Fax
+606 283 6449
Contact Siow Kwi Fong
Emailkwifong.siow@crowehorwath.com.my
Contact Leong See Leng
Emailseeleng.leong@crowehowath.com.my
MUAR
8, Jalan Pesta 1/1,
Taman Tun Dr Ismail 1,
Jalan Bakri, 84000 Muar, Johor
Main
+606 951 5300
Fax
+606 952 7328
Contact Ng Kim Kiat
Emailkimkiat.ng@crowehrowath.com.my
Contact Ng Kin Hian
Emailkimhian.ng@crowehorwath.com.my
JOHOR BAHRU
E-2-3, Pusat Komersial Bayu Tasek,
Persiaran Southkey 1, Kota Southkey,
80150 Johor Bahru, Johor
Main
+607 278 1268
Fax
+607 278 1238
KUCHING (Brighton Square)
2nd Floor Lots 11994 - 11996,
Brighton Square, Jalan Song,
93350 Kuching, Sarawak
Main
+6082 285 566
Fax
+6082 285 533
Contact Chai Voon Huei
Emailvoonhuei.chai@crowehorwath.com.my
Contact Hing Soh Tee
Emailsohtee.hing@crowehorwath.com.my
Contact Eddie Wee
Emaileddie.wee@crowehorwath.com.my
Contact Missnah D. Sabari
Emailmissnah.sabari@crowehorwath.com.my
KOTA KINABALU
Damai Plaza 3,
3rd Floor C11 South Wing,
Jalan Damai, P.O. Box 11003,
88811 Kota Kinabalu
Main
+6088 233 733
Fax
+6088 238 955
BINTULU
1st Floor, 53 Medan Sepadu,
Jalan Abang Galau, 97000 Bintulu, Sarawak,
P.O. Box 3555, 97008 Bintulu, Sarawak
Main
+6086 333 328
Fax
+6086 334 802
Contact Michael Y S Tong
Emailmichael.tong@crowehorwath.com.my
Contact James Chung
Emailjames.chung@crowehorwath.com.my
Contact Amanda Lim
Emailamanda.lim@crowehorwath.com.my
LABUAN
Lot 36, Block D,
Lazenda Centre, Jalan OKK Abdullah,
87000 Wilayah Persekutuan Labuan,
P O Box 81599,
87025 Wilayah Persekutuan Labuan
Main
+6087 417 128
Fax
+6087 417 129
Contact Christabel Chieng
Emailchristabel.chieng@crowehorwath.com.my
Contact Michael Y S Tong
Emailmichael.tong@crowehorwath.com.my
KUCHING (Petanak)
1st Floor, No. 96, Jalan Petanak,
93100 Kuching, Sarawak,
P.O. Box 1819, 93736 Kuching, Sarawak
Main
+6082 425 933
Fax
+6082 427 546
Contact Hudson Chua
Emailhudson.chua@crowehorwath.com.my
Contact Chai Tze Chek
Emailtzechek.chai@crowehorwath.com.my
Contact Kenny Chong
Emailkenny.chong@crowehorwath.com.my
Contact Lau Hin Siang
Emailhinsiang.lau@crowehorwath.com.my
Contact Teo Lee Lee
Emailleelee.teo@crowehorwath.com.my
Contact Lee Meng Song
Emailmengsong.lee@crowehorwath.com.my
MIRI
1st & 2nd Floor, Lot 2942 Faradale Garden,
Jalan Bulan Sabit, 98000 Miri, Sarawak,
P.O. Box 258, 98007 Miri, Sarawak
Main
+6085 412 829
Fax
+6085 413 255
Contact Matthew Wong
Emailmatthew.wong@crowehorwath.com.my
Contact Thomas Yeu
Emailthomas.yeu@crowehorwath.com.my
SIBU
1st & 2nd Floor, No. 1 Lorong Pahlawan 7A2,
Jalan Pahlawan, 96000 Sibu, Sarawak,
P.O. Box 505, 96007 Sibu, Sarawak
Main
+6084 211 777
Fax
+6084 216622
Contact David Lau
Emaildavid.lau@crowehorwath.com.my
Contact Morris Hii
Emailmorris.hii@crowehorwath.com.my
About Crowe Horwath AF 1018
Crowe Horwath AF 1018 is the 5th largest accounting firm in Malaysia and a member of Crowe Horwath International which is a top 10
global accounting network. The firm in Malaysia is represented in 12 locations, employs over 950 staff, serves mid-to-large companies that
are privately-owned, publicly-listed and multinational entities, and is registered with the Audit Oversight Board in Malaysia and the Public
Company Accounting Oversight Board in the US. Crowe Horwath International has 205 member firms covering 726 offices in 125 countries
around the world.
Crowe Horwath taps on its global resources and strategic competencies in audit, tax and advisory to become the leading firm of choice for
fast growing businesses looking for high quality, a market driven approach and personalised service.
Kuala Lumpur • Klang • Penang • Johor Bahru • Melaka • Muar • Kuching • Sibu • Bintulu • Miri • Kota Kinabalu • Labuan
www.crowehorwath.com.my
Crowe Horwath AF1018 is a member of Crowe Horwath International, a Swiss verein. Each member firm of Crowe Horwath International is a separate and independent legal entity.
Crowe Horwath AF 1018 and its affiliates are not responsible or liable for any acts or omissions of Crowe Horwath International or any other member of Crowe Horwath International
and specifically disclaim any and all responsibility or liability for acts or omissions of Crowe Horwath International or any other Crowe Horwath International member.
© 2015 Crowe Horwath AF 1018