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Chloe Ng

Chloe Ng is a Legal Assistant in Wong & Partners, Kuala Lumpur office.

Following the re-tabling of the Malaysian Budget 2023 on 24 February 2023, the Malaysian Inland Revenue Board and Royal Malaysian Customs Department have reintroduced the Special Voluntary Disclosure Programme 2.0 and the Voluntary Disclosure Programme which apply to direct taxes and indirect taxes respectively. A similar programme was previously implemented in 2022 for indirect taxes and in 2019 for direct taxes, although there are some key differences in respect of the scope and incentives.