{"id":117,"date":"2025-02-24T08:32:37","date_gmt":"2025-02-24T08:32:37","guid":{"rendered":"https:\/\/hba.com.my\/tax\/?page_id=117"},"modified":"2026-01-23T03:30:31","modified_gmt":"2026-01-23T03:30:31","slug":"our-team","status":"publish","type":"page","link":"https:\/\/hba.com.my\/tax\/our-team\/","title":{"rendered":"Our Team"},"content":{"rendered":"\t\t
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Dato\u2019 Sri Dr. Mohd Nizom Sairi<\/h3>

Dato\u2019 Sri Dr. Mohd Nizom Sairi <\/span>is a distinguished tax expert with an illustrious career primarily anchored in his longstanding service (38 years) with the Inland Revenue Board of Malaysia (IRBM). His academic journey commenced with a Bachelor of Science Degree from Laurentian University, Canada, followed by a Master's in Information System Management from Lawrence Technological University, USA, and culminating in a doctorate from the Swiss School of Management. His academic excellence is further highlighted by honorary professorships at the University of Cyberjaya and UNITAR International University. Over a span of 37 years at IRBM, Nizom has demonstrated profound expertise in the operations and administration of direct taxes in Malaysia, which paved the way for his ascension to the CEO\/Director General position. His career trajectory includes pivotal roles such as Director of Compliance, Investigation, and the Malaysian Tax Academy, along with significant leadership positions culminating in his current role where he has been a cornerstone in digitalizing and transforming Malaysia's tax administration.<\/span>

Nizom's contributions extend beyond national borders through his active engagement in prestigious international tax forums with organizations like OECD, IBFD, IMF, and many others, showcasing his global tax policy influence. His leadership is recognized internationally, as evidenced by his roles as Chairman of the Commonwealth Association of Tax Administrators and Head of the Executive Council for the Association of Tax Authorities of Islamic Countries.<\/span>

A proponent of a trust-based tax environment, Nizom advocates for compliance through awareness, education, and enhanced services, embodying his commitment to constructive stakeholder engagement. His dedication to social responsibility is evident in his participation in various CSR initiatives, contributing significantly to environmental conservation and community welfare. Nizom's personal life reflects his professional ethos, with a preference for golf as a leisure activity, underscoring his well-rounded personality.<\/span><\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Azmi Mohamed<\/h3>

Mr. Azmi bin Mohamed <\/span>holds a Bachelor's degree in Economics with Honors and a Master's degree in Business Management from Universiti Kebangsaan Malaysia. With over 30 years of experience working with the Inland Revenue Board of Malaysia (LHDN), his career has been rich and diverse.<\/span>

During his tenure at LHDN, he has held various roles and responsibilities, showcasing his expertise and dedication. He started as an Audit Officer in the Company Branch, then moved on to become a Research Officer in the Development and Research Department. He later served as the Deputy Director of the Cheras Branch, doubling as the External Audit Manager, followed by his appointment as the Director of the Kluang Branch.<\/span>

His career continued to flourish as he took on roles such as Deputy Director of the Malaysian Tax Academy Law Training Center, Deputy Director of the Shah Alam Branch, also serving as the External Audit Manager of the Company, Deputy Director of the Petaling Jaya Branch, Director of the Petaling Jaya Branch, and<\/span>

ultimately, as the State Operations Director overseeing Company Audit and Non- Company Audit in Selangor.<\/span>

Currently, he holds the esteemed title of Certified Tax Agent under Section 153(3) of the Income Tax Act 1967, showcasing his authority and expertise in taxation matters. Mr. Azmi's extensive experience and qualifications make him a highly respected and trusted professional in the field of taxation in Malaysia.<\/span><\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Dato\u2019 Dr. Wan Ramiza Wan Ghazali<\/b><\/h3>

Dato\u2019 Dr. Wan Ramiza Binti Wan Ghazali<\/b> is a seasoned tax professional and a distinguished leader in\nMalaysia\u2019s Inland Revenue Board (IRBM), where she last served as the Deputy Director General\nbefore her retirement. With a career spanning over three decades in taxation, policy formulation, and\nregulatory frameworks, she has been instrumental in shaping Malaysia\u2019s tax landscape, particularly in\ninternational taxation and transfer pricing. She holds a Doctor of Management from University Utara\nMalaysia (UUM), where her thesis focused on refining the Malaysian Petroleum Income Tax Act, an\narea of expertise she has contributed to extensively. She also possesses an MBA from the University\nof Miami, Florida, USA, and a Bachelor of Science in Business Administration from the University of\nNebraska-Lincoln, USA.

\n\nHer contributions to the IRBM and Malaysia\u2019s tax policy development are profound. As the Deputy\nDirector General (2021-2024), she managed key areas such as human resources, corporate logistics,\nintegrity and risk management, and finance, as well as overseeing tax operations, policy\ndevelopment, and international taxation matters. She played a pivotal role in restructuring IRBM\u2019s\noperational framework, implementing the Front & Back Office concept, and guiding strategic\ninitiatives in tax governance.

\nAn authority in Transfer Pricing and Petroleum Taxation, she has led critical discussions and\nengagements with major industry players, including Petronas and Bank Negara Malaysia. Her tenure\nas the Head of the Special Industry Branch (2018-2021) and Head of the Transfer Pricing Division\n(2016-2018) saw her spearheading policies on cross-border taxation, serving as a competent\nauthority for Mutual Agreement Procedures (MAP) and Advance Pricing Arrangements (APA). Her\nexpertise has also been recognized internationally. She has represented Malaysia at OECD\ndiscussions on Base Erosion and Profit Shifting (BEPS) and participated in global forums addressing\ninternational tax policies. As a lecturer and speaker, she has shared her knowledge at national and\ninternational taxation seminars and has worked closely with global taxation bodies such as JICA and\nATAIC.

\nFor her exceptional service and contributions, Dato\u2019 Dr. Wan Ramiza has been honored with\nprestigious national awards, including the Dato\u2019 Paduka Setia Mahkota Kelantan (DPSK) from the\nSultan of Kelantan (2023) and the Johan Mangku Negara (JMN) conferred by the King of Malaysia\n(2021). She has also been a recipient of multiple Excellence Service Awards from IRBM, highlighting\nher dedication and impact in the field of taxation.\nHer legacy in Malaysia\u2019s tax administration remains influential, with her work on Malaysia\u2019s Transfer\nPricing Guidelines and taxation reforms continuing to shape the industry. As a thought leader, she\nhas contributed scholarly articles to Tax Guardian, further cementing her role as an expert in\ntaxation, governance, and regulatory frameworks.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Nik Marzan Mohamad<\/h3>

Nik Marzan binti Mohamad<\/b> graduated with a Bachelor of Business\nAdministration Degree, majoring in Economics and Finance, from Temple\nUniversity, Philadelphia, Pennsylvania, USA in 1987.\nNik Marzan has over 33 years experiences, working at the Inland Revenue Board\nof Malaysia (IRBM), from year 1991 to 2024, whereas she spent most of her\nservices at Large Tax Payer Branch. She began her career as an Audit Officer at\nthe Cawangan Jalan Duta, and was promoted as the Head of Audit Section at\nCawangan Wangsa Maju.

\nShe spent 24 years at the Large Taxpayer Branch, which 16 of those years\ndealing with field audit and tax treatment for Developers and Contractors as\nwell as hold a position as Division Director \u2013 Developers & Contractors Division.\nHer last post was the Division Director of the Companies Group Division prior to\nher retirement in 2024. Nik Marzan was also Involved with \u201cJabatan Dasar\nPercukaian\u201d in preparing Public Ruling for Developers, Public Ruling for\nContractors and preparing the concept paper for \u201cTax Treatment for Joint\nVenture Agreement for the Land Owner\u201d (awaiting approval from the Ministry of\nFinance).

\nHaving served IRBM for over 33 years, Nik Marzan has wealth of knowledge on\nthe Field Audit, especially in tax treatment for Developers & Contractors. Nik\nMarzan always shared her experiences and knowledge by giving talks and\nseminars to the IRBM branches all over Malaysia, including Academy Percukaian\nMalaysia. She also participated in forums conducted by REHDA and CIDB about\nthe relevant Public Ruling.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Dr. Zainal Abidin<\/h3>

Dr. Zainal Abidin<\/b> has served for 32 years in the Inland Revenue Board of Malaysia (IRBM) with his last position as the Director of Audit Development Division. The position required him to manage the risk analysis process on individual and corporate taxpayers, and taking remedial actions on high-risk taxpayers in the form of audit.<\/span>

During his tenure in IRBM, he was mainly involved in tax investigation, intelligence and tax audit. He has attended many conferences, seminars and workshops locally and overseas as participant or speaker on tax compliance especially related to Tax Compliance Risk Management. He was a regular speaker in National Tax Seminars until he retired from IRBM in September 2021.<\/span>

Dr. Zainal was also the member of OECD Tax Audit Advisory Group in 2016\/2017 to prepare a report titled \u201cThe Changing Tax Compliance Environment and the Role of Audit\u201d published in 2017. Dr. Zainal was also the member PEMUDAH Technical Working Group on Paying Taxes and Insolvency.<\/span><\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Dr. Nik Abdullah Sani<\/h3>

Dr. Nik Abdullah Sani<\/span> is a Fellow member of Chartered Tax of Malaysia (FCTIM) and a member of the Malaysian Institute of Accountant (MIA). He holds a PhD in Accounting and Finance (Forensic Accounting) from HeriotWatt University, UK. He started his career in Peat Marwick\/KPMG after which he joined LHDNM.<\/span>

Dr Nik has extensive experience working within LHDNM at various branches and departments including as director of the Large Taxpayer Branch, Multinational Tax Branch, Investigation Branches, policies decisions in Compliance\/Investigation Department and a stint with OECD (Organisation for Economic Cooperation and Development) joining the secretariat for Task Force Tax Crime and Other Crime in Paris, France.<\/span>

He also attended Harvard Kennedy School Executive Education Program in Comparative Tax Policy and Administration at Harvard University, Cambridge, Massachusetts, USA. In addition to his work experience, he has been involved in public speaking engagements such as at the National Tax Conference, CTIM, MIA, LHDNM, SGATAR, CATA and OECD joint seminars\/training as well as in-house seminars\/training related to Tax Audits, Tax Investigations and International tax.<\/span><\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Dr. Norlia Abdul Rahman<\/h3>

Dr. Norlia Abdul Rahman<\/span> has served Jabatan and Lembaga Hasil Dalam Negeri for 36 years. During her tenure, she was involved in various scope of Malaysian taxation; she acquired great knowledge and high skills in auditing; and had conducted much research work. Her interest and specialization are in the area of research pertaining to taxation, management, marketing, human resource and behaviour. She has the expertise in auditing using audit technology tools especially IDEA. She was the resource person for the audit tools in LHDNM.<\/span>

She also had the experience of managing a division, branch and unit. She was the personal officer to the Director General HDNM and DG\u2019s Office after JHDN\u2019s corporatization in 1996. Had the experience in research work and among them were proposals for LHDNM succession plan, training programs, strategy plan and KPIs and promotion initiatives. She has the management skills and opportunity to head the organising teams for Tax seminars involving tax professionals, prepared the corporate video for LHDNM, handle essay competition and Oration Competition for School Children, involved in organizing Tax Seminars.<\/span>

She had also headed the organization committee for the visit of YDM Agong, YDM Tuanku Sirajuddin, Prime Ministers Tun Dr Mahathir and Tun Abdullah to LHDNM. Since her tenure, she had handled various cases and interacted with various levels of individuals. These involved understanding behaviour of taxpayers, consumers and the public. Her PhD thesis was on tax behaviour, understanding why people engage in dishonest behaviour.<\/span><\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Wan Mohd Zain Wan Ngah<\/h3>

Mr. Wan Mohd Zain Bin Wan Ngah <\/span>graduated a Bachelor's of Science in Agribusiness and a Master's of Business Administration from Universiti Kebangsaan Malaysia. Having spent over three decades at the Inland Revenue Board of Malaysia (LHDN), he is an expert in tax strategy, compliance, and investigation cases. Throughout their tenure, he has been instrumental in implementing policies that drive tax compliance, efficiency, and fairness, ensuring that Malaysia's tax system meets both local and international standards.<\/span>

Mr. Wan Mohd Zain Bin Wan Ngah\u2019s career at LHDN has been marked by his rising leadership roles, with a particular focus on tax investigation and enforcement. Starting as an Audit Officer in the Company Branch, he quickly developed a keen understanding of corporate taxation. His career took a pivotal turn in 2008 when he was appointed Investigation Branch Director Kluang, Johor, overseeing critical tax audits related to criminal cases and leading tax investigations in Johor. His role was essential in enhancing LHDN's ability to detect and prevent tax fraud, ensuring compliance with Malaysia\u2019s tax regulations.<\/span>

Mr. Wan Mohd Zain Bin Wan Ngah\u2019s expertise and leadership were further showcased in 2013 when he was appointed Director of the Special Operations Division at LHDN. He was responsible for leading a number of high-profile investigations into tax evasion and aggressive tax planning, employing the full scope of the Income Tax Act 1967 to ensure compliance. His ability to manage such critical operations reinforced LHDN\u2019s commitment to protecting Malaysia\u2019s tax base and upholding the integrity of the tax system.<\/span>

In 2021, Mr. Wan Mohd Zain Bin Wan Ngah assumed the pivotal role of Director of the Policy and Technical Division at LHDN. His expertise was instrumental in the formulation and enactment of taxation investigation policies based on the Income Tax Act 1967. He was responsible for planning and drafting technical circulars that provided clear guidelines for LHDN\u2019s investigators, enhancing the efficiency and effectiveness of taxation investigations. Additionally, he managed the investigation division group, ensuring that LHDN\u2019s team worked cohesively to address complex tax issues across the country.<\/span>

As a Certified Tax Agent under Section 153(3) of the Income Tax Act 1967, Mr. Wan Mohd Zain Bin Wan Ngah demonstrates his high level of professional competence and authority in the field of taxation. This esteemed certification, coupled with his decades of experience at LHDN, positions him as a highly respected figure in Malaysia\u2019s tax investigation industry. His broad range of qualifications and in-depth knowledge make him a trusted advisor for complex tax issues and an authoritative voice in the field.<\/span><\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Dato\u2019 Sri Dr. Mohd Nizom Sairi Dato\u2019 Sri Dr. Mohd Nizom Sairi is a distinguished tax expert with an illustrious career primarily anchored in his longstanding service (38 years) with the Inland Revenue Board of Malaysia (IRBM). His academic journey commenced with a Bachelor of Science Degree from Laurentian University, Canada, followed by a Master’s in […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_themeisle_gutenberg_block_has_review":false,"footnotes":""},"class_list":["post-117","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/hba.com.my\/tax\/wp-json\/wp\/v2\/pages\/117","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hba.com.my\/tax\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/hba.com.my\/tax\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/hba.com.my\/tax\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/hba.com.my\/tax\/wp-json\/wp\/v2\/comments?post=117"}],"version-history":[{"count":28,"href":"https:\/\/hba.com.my\/tax\/wp-json\/wp\/v2\/pages\/117\/revisions"}],"predecessor-version":[{"id":1189,"href":"https:\/\/hba.com.my\/tax\/wp-json\/wp\/v2\/pages\/117\/revisions\/1189"}],"wp:attachment":[{"href":"https:\/\/hba.com.my\/tax\/wp-json\/wp\/v2\/media?parent=117"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}