S. SARAVANA KUMAR

Academic Background/ Professional Qualifications

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• LLB (Honours), University of London

• LLM in Taxation, London School of Economics and Political Science

• M.Sc in Development Planning, University College London

• Bar Vocational Course, Nottingham Law School

• Advocate & Solicitor of the High Court of Malaya

• Barrister-at-Law (Inner Temple)

Practice Areas

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• Income Tax

  • Tax Litigation & Dispute Resolution Proceedings

  • Tax Advisory & Planning

  • Tax Audit & Investigation

  • Transfer Pricing & Thin Capitalisation

  • International Tax (including cross-border transaction tax & double taxation issues and withholding tax)

• Goods & Services Tax

  • GST Litigation

  • GST Legal Advisory

  • GST Audit & Investigation

  • Anti Profiteering

• Real Property Gains Tax

• Petroleum Income Tax

• Customs Duty, Excise Duty & Anti-Dumping Duty

• Stamp Duty

• Private Clients

Notable Transactions Allowance for export increase

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• Allowance for export increase

• Anti-dumping duty

• Appeal process

• Appeal against own assessment

• Assessment

• Business promotion expenses

• Capital allowance

• Class of income

• Compensation for land compulsorily acquired

• Customs valuation & classification

• Deduction of bad loan recovery expenses

• Deduction of financing costs

• Deduction of management fees

• Deduction of warranty expenses

• Dispute resolution proceedings

• Foreign source income

• Incurred

• Industrial building allowance

• Labuan business activity

• Overpayment of tax

• PenaltyPetroleum income tax

• Pioneer status/Investment tax allowance

• Procedural matters

• Real property gains tax and real property company

• Recognition of income

• Reinvestment allowance

• Release of debt

• Revenue v capital expenditure

• Sales tax

• Service tax

• Stamp duty

• Tax avoidance

• Taxation of land transaction

• Timber license fee

• Time barred assessments

• Transfer pricing

• Unjust enrichment & interest against the revenue

• Valuation of stock in trade

• Withdrawal of stock

• Withholding tax