Senior Associate
Yap Wen Hui is a senior associate at our firm, specialising in tax law matters, including tax litigation and tax advisory. Her areas of focus include income tax disputes, real property gains tax disputes, petroleum income tax disputes, and stamp duty.
Wen Hui was also involved in corporate law, assisting companies in mergers and acquisitions.
She has represented multinational corporations and government-linked companies in tax matters before the Special Commissioners of Income Tax, the High Court, the Court of Appeal, and the Federal Court.
Wen Hui also extends her expertise to transactional work, particularly in providing tax advice on major projects.
In “The Legal 500” 2025 and 2026, Wen Hui was recognised as a leading tax lawyer. The publication noted that “she is regularly involved in the team’s key matters and is recognised by peers or clients. Her practice is considered one to watch.”
Apart from legal practice, Wen Hui also contributes articles to the Chinese section of Malaysiakini.
Tax Litigation / Advisory
Successfully represented Wiramuda (M) Sdn Bhd in a judicial review challenging the constitutionality of the tax provision in the Income Tax Act 1967 (“ITA”) where the Federal Court unanimously held that Section 4C of the ITA is unconstitutional as it contravenes Article 13(2) of the Federal Constitution. This is a landmark case where the apex court ruled that the tax provision is unconstitutional for the first time.
Successfully represented Hong Leong Yamaha Motor Sdn Bhd, a member of the Hong Leong Group, a Malaysian conglomerate with diverse business interests in various countries globally where the Court of Appeal unanimously set aside the Bills of Demand imposing additional sales tax amounting to RM 28 million which were raised by the Royal Malaysian Customs Department. The Court of Appeal’s ruling marks a significant precedent in the interpretation of the Sales Tax Act 2018.
Successfully represented PETRONAS Penapisan (Terengganu) Sdn Bhd, a subsidiary of Petroliam Nasional Berhad(PETRONAS) whichis a global energyandsolutions company and a government-linkedcompany,ranked amongst the largest corporations on the Fortune Global 500, in obtaining leave to commence judicial review against the transfer pricing assessment amounting to RM 2.8 billion raised by the Director-General Inland Revenue. This is the largest transfer pricing dispute in Malaysia and the region.
Successfully represented PETRONAS Carigali Sdn Bhd, a subsidiary of PETRONAS, in a stamp duty appeal where the High Court an agreement for the installation of a gas compressor is to be stamped at the nominal rate of RM10, and not at an ad valorem rate. The Stamp Duty Collector has then withdrawn their appeal before the Court of Appeal. This is a landmark ruling as this is the first reported case of its kind in Malaysia given the novelty of service agreements being ruled as an instrument falling under Item 4 since the introduction of Item 22.
Advised a Malaysian-based multinational corporation engaged in oil palm plantation, resource-based manufacturing, and property development for the group companies’ group-wide stamp duty exercise.
Advised and represented a multinational corporation involved in the manufacture and sale of tobacco products in a dispute with the Royal Malaysian Customs Department.
Advised a Malaysian-based corporation engaged primarily in oil palm plantation, agro-based businesses, and investment holdings on its tax arrangement on the farm.
Advised a well-known company involved in engineering and construction on its tax treatment for the gains derived from the disposal of land and its tax treatment for service tax.
Acted for a multinational corporation involved in the design, manufacture, and retail of luxury fashion goods in a judicial review application and advising the multinational corporation on its related tax issues on intercompany management expenses.
Acted for a multinational corporation involved in the manufacture and distribution of automotive tyres and rubber products in a dispute with the Royal Malaysian Customs Department on the issue of import duty and sales tax in a judicial review.
