Christopher Low

Executive Director, Tax

BDO Kuala Lumpur

+603 2616 2976



Christopher Low has over 30 years’ experience in tax compliance and tax advisory assignments as well as involve in GST advisory for his clients. Prior to joining BDO, he was an Executive Director in the Transfer Pricing and Investigation division of PricewaterhouseCoopers.

His clientele includes financial institutions, construction and property development, plantation, retail and groups of companies. Since 1997 he has been extensively involved in providing advice and representing taxpayers in the area of Tax Audits and Tax Investigation, having assisted and resolved numerous cases between taxpayers and the Malaysian Inland Revenue Board (IRB).

In addition to his work experience, he has been involved in public speaking engagements such as at the National Tax Conference, CTIM and IRB joint seminars as well as in-house seminars related to Tax Audits and Tax Investigations.

Chris is a member of the CTIM Tax Audit and Tax Investigation Working Committee and associate member of CTIM.


Member of the Chartered Tax Institute of Malaysia (CTIM)
Licensed Tax Agent under Section 153 of the Income Tax Act, 1967
Licensed GST Tax Agent under Section 170 of the GST Tax Act 2014