Foong Pui Chi

Foong Pui Chi is a Partner at Shearn Delamore & Co., specialising in tax law, international trade and customs, and private client and family business. She advises clients on all aspects of Malaysian tax and revenue law, including advisory, structuring, planning, transfer pricing, dispute resolution, and litigation before the Special Commissioners of Income Tax and the Superior Courts of Malaysia.

Foong Pui Chi has been involved in numerous landmark tax cases before the Federal Court and Court of Appeal. She successfully acted for Kind Action (M) Sdn Bhd in a Federal Court judicial review proceeding on double taxation under the Income Tax Act 1967 and Real Property Gains Tax Act 1976, which was named the Asia-Pacific APAC Impact Case for 2025 by the International Tax Review. She also acted as co-counsel for Nike Sales (M) Sdn Bhd in a landmark Federal Court case on whether royalty payable upon the sale of imported goods should be added to the valuation of those goods, the first in Malaysia on the interpretation of the Customs (Rules of Valuation) Regulations 1999. She further acted for CIMB Bank Berhad in a Court of Appeal decision affirming that intangible assets such as databases could qualify as "plant" for capital allowance claims. She has also appeared in landmark cases on remission of import duties and sales tax, and on the apportionment of expenses for tax purposes.

Foong Pui Chi holds an LL.B (Hons) from the University of London, completed the Certificate in Legal Practice, and was called to the High Court of Malaya as an Advocate & Solicitor in 2007. She is a member of the Malaysian Bar, the International Bar Association, and the International Fiscal Association (IFA), Malaysia Branch.