Gan Hwee Leng

Hwee Leng retired as a partner of the Indirect Tax Practice KPMG in 2022 and remained a consultant with KPMG to September 2024. She has experience in Goods and Services Tax (GST) matters, both as a regulator and as a business adviser. She has assisted businesses in responding to audit queries from the Inland Revenue Authority of Singapore (IRAS), resolving disputes, seeking tax rulings, Assisted Self-help Kit (“ASK”), and advising businesses of their GST process controls in connection with the Assisted Compliance Assurance Programme (“ACAP”) launched by the IRAS.

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Hwee Leng advises businesses across a wide range of industries including financial sector, insurance, manufacturing, real estate, retail, energy, hospitalities, shipping, logistics, life sciences and statutory boards. Prior to KPMG, she was with the IRAS for 15 years as a senior tax officer. During her tenure in the IRAS, she was involved in tax policy matters on GST as well as corporate tax, advance income tax ruling, international taxation, transfer pricing and tax treaties. She was part of the GST implementation team in the IRAS and was involved in the drafting of the various circulars on the operation of GST, the GST legislation, schemes for businesses and the marketing of GST to the public and businesses and audit of businesses.

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She represented KPMG at the OECD Technical Advisory Group / Business and Industry Advisory Committee meetings and was a member of the KPMG Global Indirect Tax Services Policy Group. She is a trainer at the Singapore Tax Academy for many years and also a regular speaker at tax seminars and one of the contributors of the Goods and Services Tax – Law & Practice, 2nd edition and a co-author of “Taxation of Insurance Business in Singapore – Direct and Indirect Taxation”, both published by Lexis Nexis.

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• Hwee Leng was recognised as one of the leading tax practitioners by the International Tax Review in the last few years, published in the Indirect Tax Leaders Guide. She was also recognised as one of the leading women tax practitioners by International Tax Review in 2021 and the past few years.

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Hwee Leng holds the following qualifications:

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. Bachelor of Accountancy (Honours) from National University of Singapore, Singapore

. Master’s in Public Administration/International Harvard University, USA·. Fellow of the Institute of Chartered Accountants in England and Wales

• Member of the Institute of Singapore Chartered Accountants

• Accredited Tax Advisor (Income Tax & GST), Singapore Institute of Accredited Tax Professional