DR CHOONG KWAI FATT

Advocate & Solicitor │Tax Consultant │Speaker │Author


Dr Choong Kwai Fatt is an advocate and solicitor of the High Court of Malaya. He specializes in income tax, sales and services tax (SST), goods and services tax (GST), and company law. He was called to the Malaysian Bar in 2010 and practices under the firm “Kwai Fatt & Associates”.

Dr Choong has a great passion in research and training. He has published a total of 140 books on revenue law and company law. His books have been widely used as reference sources in the accounting profession and as text books in the academic programmes of local universities and professional exams bodies.

Some of his recent publications include the following:

  1. Malaysian Taxation – Principles & Practice (27th ed., 2021)
  2. Advanced Malaysian Taxation – Principles & Practice (22nd ed., 2021)
  3. Real Property Transactions – Case Law Precedents 1937-2019
  4. Sales Tax for Business Enterprises
  5. Service Tax for Business Enterprises
  6. Dr Choong on Companies Act 2016 (3rd ed., 2020)
  7. Dr Choong on Interpretation of Companies Act 2016
  8. Hallmark Legal Principles on the Companies Act 2016
  9. Single Person Company (2nd ed., 2018)
  10. Company Secretarial Practice under the Companies Act 2016


Upon completing his Bachelor of Accounting in University Malaya, Dr Choong read law at the University of London. In 1997 he pursued a Master in Comparative Laws under a scholarship at the International Islamic University Malaysia, researching Common Law and Shariah Law. He completed his PhD in the same university in 2004.

Dr Choong has done extensive research in revenue law. He is a speaker, trainer, mentor, tax coach, advisor and consultant for numerous accounting firms, listed companies, professional accountancy bodies of MIA, MICPA, ACCA, CPA (Aust.), and the Malaysian Government. He was one of the tax review members appointed by the Ministry of Finance in implementing the GST in Malaysia.

Dr Choong was an associate professor of the Faculty of Business and Accountancy, University of Malaya, where he taught for 19 years until his retirement. Prior to that, he was a tax consultant with Pricewaterhouse (now known as PricewaterhouseCoopers, PwC).

Dr Choong is a member of the Malaysian Institute of Certified Public Accountants (MICPA), Malaysia Institute of Accountants (MIA), and a fellow member of the Association of Chartered Certified Accountants (ACCA) and Chartered Accountants Australia and New Zealand (CAANZ).