Hwee Leng is a partner in Alliance of Associated Advisors (AAA) Pte. Ltd. (an entity under AEP LLP), a tax consulting firm, with extensive experience in Goods and Services Tax (GST) matters, both as a regulator and business adviser. She retired as a partner from the Indirect Tax Practice at a big four accounting firm (KPMG) in 2022 and remained a consultant with KPMG until September 2024. Prior to her consulting career, Hwee Leng has been with the IRAS for 15 years, involved in tax policy matters on GST as well as corporate tax, advance income tax ruling, international taxation, transfer pricing and tax treaties. Hwee Leng was also part of the GST implementation team in the IRAS and 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.
Hwee Leng is one of the contributors to the “Goods and Services Tax – Law & Practice, 2nd edition” and a co-author of “Taxation of Insurance Business in Singapore – Direct and Indirect Taxation”. She has been recognised as one of the leading tax practitioners by the International Tax Review, and one of the leading women tax practitioners by the International Tax Review in the past few years.
In addition to her consultancy work, Hwee Leng is a trainer at the Singapore Tax Academy and a regular speaker at tax seminars. She has also represented KPMG to attend the OECD Technical Advisory Group / Business and Industry Advisory Committee meetings and was a member of the KPMG Global Indirect Tax Services Policy Group.