Choong Kwai Fatt, PhD practises tax and acts as a legal counsel since his retirement as an associate professor from the Faculty of Business and Accountancy, University of Malaya. His last position is Deputy Dean of Research. He was called to the Bar, being an advocate and solicitor in September 2010. Working with ‘Kwai Fatt & Associates’ now, he specialises in transfer pricing, tax audit, tax investigation and company law.
Prior to his 19 years in academia, he was a tax consultant with PriceWaterhouse Tax Services Sdn Bhd (now known as PricewaterhouseCoopers Tax Services Sdn Bhd). His passion in carrying out research, combined with his professional and academic qualifications, knowledge and skills in accounting and law, has enabled him to provide tax perspectives with new horizon.
Dr Choong is a member of the Malaysian Bar, a fellow member of the Association of Chartered Certified Accountants (ACCA), a member of the Malaysian Institute of Certified Public Accountants (MICPA) and a member of Malaysian Institute of Accountants (MIA).
He has published books on Malaysian taxation, sales and service Tax (SST), goods and services tax (GST), real property gains tax (RPGT) and company law. These books are used as reference textbooks in universities and professional accounting examinations, and are regarded as the practitioners’ text in the accounting profession. His works are also occasionally quoted as text references in tax cases heard before the Courts and Special Commissioners of Income Tax.
His leading tax reference books would be Malaysian Taxation–Principles and Practice (2024, 30th Ed.), Advanced Malaysian Taxation–Principles and Practice (2022, 23rd Ed.) and All Malaysia Tax Cases 1937-2022 (a total of 16 volumes)
He can be contacted at kwaifatt.taxguru@gmail.com.