Tax Law · LHDN & Customs (RMCD)税务法律 · LHDN 与关税局 (RMCD)
Received a letter from LHDN or Customs? The clock is already running.收到 LHDN 或关税局的信？期限已经开始倒数。
We are a tax-first law firm. We defend individuals, directors and companies before the officers, and — when it counts — before the Special Commissioners of Income Tax, the Customs Appeal Tribunal, the High Court and the Court of Appeal.我们是一家以税务为本的律师楼。我们在官员面前为个人、董事与公司辩护；必要时，更在特别税务专员、关税上诉仲裁庭、高等法院与上诉法院据理力争。
- Special Commissioners of Income Tax特别税务专员
- Customs Appeal Tribunal关税上诉仲裁庭
- High Court of Malaya马来亚高等法院
- Court of Appeal上诉法院
Start here从这里开始
Which letter did you receive?您收到的是哪一封信？
Income tax — assessments, audits, investigations所得税——估税单、稽查、调查
- Notice of (additional) assessment估税或追加估税通知书
- Tax audit findings letter税务稽查结果函
- Civil or criminal investigation letters民事或刑事调查信函
- Director's liability demands (s. 75A)董事责任追讨（s. 75A）
An appeal by Form Q generally runs on a 30-day clock from the notice.以 Form Q 上诉，期限一般为通知书日期起 30 天。
SST & customs — audits, Bills of DemandSST 与关税——稽查、追税函
- Bill of Demand (BOD)追税函（Bill of Demand）
- SST audit or field visit findingsSST 稽查或实地检查结果
- SST registration queries under the expanded scope扩大征税范围下的 SST 注册质询
- Seizure, compound & penalty notices扣押、和解金与罚款通知
Customs and SST disputes carry their own strict windows — do not sit on the letter.关税与 SST 争议各有严格期限——切勿把信搁着。
For businesses企业服务
Corporate & indirect tax, done properly.企业与间接税，办得妥当。
SMEs are carrying more tax obligations than ever — expanded SST, e-invoicing, transfer pricing. We keep you compliant, and we fight for you when the letters come.中小企业肩上的税务义务前所未有地重——SST 扩围、电子发票、转让定价。平时我们助您合规；信函上门时，我们为您而战。
SST Audits & AppealsSST 稽查与上诉
Customs officers at your premises, or audit findings you do not agree with. We respond, negotiate and appeal — up to the Customs Appeal Tribunal.关税局官员上门稽查，或稽查结果您不认同——我们代您回应、协商与上诉，直至关税上诉仲裁庭。
Customs Bill of Demand Disputes关税局追税函（Bill of Demand）争议
A Bill of Demand is not a final verdict. Strict windows apply to challenge it — the earlier we see it, the more roads stay open.Bill of Demand 并不是最终判决。挑战它有严格的期限——越早让我们过目，可走的路就越多。
SST Registration & AdvisorySST 注册与咨询
The expanded SST scope pulls in businesses that never had to register before. We confirm whether you are caught, and set you up properly.SST 征税范围扩大后，许多从未需要注册的企业也被纳入。我们为您确认是否受影响，并妥善完成注册与合规。
LHDN e-Invoicing ComplianceLHDN 电子发票（e-Invoice）合规
E-invoicing is now a legal obligation, not an IT project. We advise on compliance and act for you when LHDN raises non-compliance.电子发票如今是法律义务，不只是 IT 项目。我们提供合规意见；若 LHDN 指非合规，我们代您应对。
Transfer Pricing Documentation & Defence转让定价文件与抗辩
Related-company transactions are an audit magnet. We prepare the documentation LHDN expects — and defend it when questioned.关联公司交易是稽查的焦点。我们准备 LHDN 要求的转让定价文件，受质疑时亦为您抗辩。
Voluntary Disclosure & Penalty Mitigation自愿披露与减轻罚款
Found a past mistake before they did? Coming forward the right way, at the right time, can substantially reduce the damage.在当局发现之前先发现了过往的错误？以正确的方式、在正确的时机主动披露，往往能大幅减轻后果。
For individuals & directors个人与董事
When LHDN writes to you personally.当 LHDN 写信给您本人。
- Income Tax Appeal (Form Q, s. 99 ITA 1967)所得税上诉（Form Q, s. 99 ITA 1967）
- Tax audit & tax investigation representationLHDN 稽查与税务调查代表
- Judicial review against LHDN decisions针对 LHDN 决定的司法审查
- Negotiation of tax penalties with LHDN officers与 LHDN 官员协商税务罚款
- Criminal tax investigation defence刑事税务调查辩护
- Director's liability under s. 75A ITA 1967董事责任（s. 75A ITA 1967）
- Real Property Gains Tax (RPGT / CKHT)产业盈利税（RPGT / CKHT）
- Stamp duty, capital gains tax & withholding tax印花税、资本利得税与预扣税
The deadline is statutory期限是法定的
Thirty days. Then the assessment stands.三十天。过后，估税成定局。
From the date on the notice of assessment, s. 99(1) of the Income Tax Act 1967 gives you 30 days to file Form Q. Miss it, and the numbers on that letter become final — however wrong they are.从估税通知书上的日期起，1967 年所得税法令第 99(1) 条只给您 30 天呈交 Form Q。一旦错过，信上的数字就成定局——无论它错得多离谱。
The 30-day clock30 天倒数
Strict deadline严格期限How we run your file我们如何处理您的案件
From the letter to the last word.从一封信，到最后的裁决。
We read the letter我们细读信函
Which year, which section, what they claim and what the true deadline is. You get a plain answer on where you stand.哪个年度、哪个条文、当局主张什么、真正的期限是哪一天。我们用白话告诉您目前的处境。
We answer the officers我们回应官员
Responses, documents and meetings with LHDN or Customs — handled by lawyers, so nothing you say becomes tomorrow’s problem.回函、文件与会面，由律师与 LHDN 或关税局交手——避免今天的一句话成为明天的把柄。
We appeal in time我们准时上诉
Form Q runs on a 30-day clock; customs and SST disputes have their own strict windows. We file before doors close.Form Q 的期限是 30 天；关税与 SST 争议也各有严格期限。我们赶在大门关上之前提交。
We litigate when it counts必要时我们上庭
Before the Special Commissioners of Income Tax, the Customs Appeal Tribunal, the High Court and the Court of Appeal.在特别税务专员、关税上诉仲裁庭、高等法院与上诉法院据理力争。
Why taxpayers call us纳税人为什么找我们
Tax is not a department here. It is the firm.在这里，税务不是一个部门，而是整家律师楼。
Courtroom-tested法庭实战
We appear before the Special Commissioners of Income Tax, the Customs Appeal Tribunal, the High Court and the Court of Appeal — not just at the negotiation table.我们不只坐在谈判桌前——也出庭于特别税务专员、关税上诉仲裁庭、高等法院与上诉法院。
Plain language讲人话
Every step explained the way we would explain it to a friend — what the letter means, what it costs, what happens next.每一步都用讲给朋友听的方式解释——这封信是什么意思、要花多少钱、接下来会发生什么。
Trusted by clients客户信任
5.0★ from 74 Google reviews — earned one file at a time.Google 评价 5.0★（74 则）——一宗一宗案件累积而来。
FAQ
Asked in almost every first call.几乎每通首次来电都会问的问题。
Can I just ignore a Bill of Demand or an audit letter?收到追税函或稽查信，可以不理会吗？
No. Silence is treated as acceptance, deadlines keep running, and enforcement — including travel restrictions and civil recovery — can follow. The letter should be answered, on time and on the right grounds.不可以。沉默会被视为接受，期限照跑，接下来可能是执法行动——包括出境限制与民事追讨。信函必须在期限内、以正确的理由回应。
How long do I have to appeal an income tax assessment?所得税估税单的上诉期限有多长？
Generally 30 days from the notice of assessment, by Form Q under s. 99 of the Income Tax Act 1967. Read the date on the notice, not the date you opened it.一般为估税通知书日期起 30 天内，以 Form Q（1967 年所得税法令第 99 条）提出。以通知书上的日期为准，而不是您拆信的日子。
Will voluntary disclosure really reduce penalties?自愿披露真的能减轻罚款吗？
Done correctly and at the right time, disclosure typically attracts significantly lower penalties than being caught in an audit. The order of steps matters — speak to us before you write to them.在正确的时机、以正确的方式披露，罚款通常远低于被稽查揭发。步骤的先后很关键——写信给当局之前，先和我们谈。
My company never registered for SST. Are we affected by the expanded scope?公司从未注册 SST，扩大征税范围会影响我们吗？
Possibly — the expanded scope pulls in many service businesses that were previously outside the net. A short review of your revenue streams answers it definitively.有可能——扩大后的征税范围纳入了许多原本不在网内的服务型企业。简单审视您的收入来源，便能给出明确答案。
General information only — not legal advice. Your deadline depends on your documents; let us read them.以上仅为一般资讯，并非法律意见。您的期限取决于您的文件——让我们为您细读。
Damansara Jaya, Petaling JayaDamansara Jaya, Petaling Jaya
Bring us your problem. We will untangle it for you.把问题交给我们，我们帮您 理清 。
First conversation is a straight assessment of where you stand, what the deadline is, and what it will cost.第一次面谈，我们直接评估您的处境、期限，以及所需费用。
Damansara Jaya, 47400 Petaling Jaya,
Selangor, Malaysia