Belanjawan 2027: CTIM cadang kajian penyatuan fungsi kutipan cukai
As published in Berita RTM, 4th October 2026 (link to article)
In an exclusive interview with RTM, Alan Chung, President of the Chartered Tax Institute of Malaysia (CTIM) and Senior Executive Director at Grant Thornton Malaysia, shares his views on the potential consolidation of tax functions between the Inland Revenue Board (HASiL) and the Royal Malaysian Customs Department (RMCD).
He highlights the need for a long-term structural study to be undertaken to assess the potential consolidation of tax functions, including a comparative analysis of integrated tax administration models internationally. In addition, there should be an assessment of Malaysia’s current tax administration framework, such as the identification of overlapping functions and inefficiencies.
The scope of the study should also include an assessment of the potential for data integration, including the use of digital platforms and artificial intelligence (AI)-based compliance technologies.
Experts / Authors
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Alan Chung Alan Chung is the Head of Indirect Tax and Transfer Pricing. Alan is a Fellow of CTIM and a Fellow of CPA of Australia. He is currently the Deputy President of CTIM as well as the Chairperson of CPA Australia’s Malaysian Division Council’s Tax Committee. He was also formerly a Divisional Councillor for CPA Australia’s Malaysian Divisional Council. With a wealth of experience dealing with various government agencies and departments, Alan actively contributes in dialogues with various Government agencies to resolve a myriad of both direct and indirect tax issues.View Profile