Indirect Taxes Network Leader, Asia Pacific, PwC Singapore
Koh Soo How is a Tax Partner with PricewaterhouseCoopers (PwC) Services Pte Ltd, where he specialises in Goods and Services Tax (GST) and leads the PwC Indirect Taxes network in Asia Pacific. Known for his pragmatic approach and sound advice and solutions, Soo How has been named as one of the world’s leading indirect tax advisers by International Tax Review since 2011. He has been re-appointed by the Minister of Finance as a member of the GST Board of Review which is an administrative tribunal established to adjudicate disputes between taxable persons and the Comptroller of GST.
At PwC, Soo How has wide GST advisory experience in the areas of business restructuring, supply chain transformation, cross-border transactions, processes review and controls and dispute resolution matters arising from audits conducted by the Inland Revenue Authority of Singapore (IRAS).
Soo How started his career in GST as a member of the team at the IRAS that was responsible for the implementation of the GST system in 1994. He was an Assistant Comptroller of GST with the primary responsibility to set up the GST audit function and develop policy as well as operational rules for the GST treatment of specialised issues and transactions such as the export of goods, tourist refunds, and record-keeping requirements. His policy and implementation experience has led him to be involved in discussions with overseas policy makers (including China and Malaysia) on their indirect tax reforms as well as worked on overseas implementation projects for clients.
Soo How is the Editor of the quarterly PwC InTouch newsletter on VAT/GST developments in Asia Pacific and the PwC publication A Guide to VAT/GST in Asia Pacific. Since 2008, he has been the sole lecturer / facilitator for the GST module in the Advanced Tax Programme set by the Tax Academy of Singapore , and is a Lead Examiner/mentor for the Advanced GST course. Soo How spent a period as Consultant Editor to the Singapore GST Guide Manual and Editorial Advisor to the Singapore e-Tax and Accounting Briefing newsletter published by CCH Asia Pte Ltd. He is a regular panellist and speaker on indirect tax matters and has contributed widely to media and international publications. His credentials have led him to be engaged as Chief Editor for the 2015 Lexis Nexis publication “Goods and Services Tax – Law & Practice (2nd edition)”, an authoritative guide on GST law and practice that is widely used by tax professionals in Singapore.