2025 World Tax Guide | Regional profile (Indirect Tax)

With indirect taxes a widespread method of raising revenue, the disruption of supply chains due to the COVID-19 pandemic, and the shift to e-commerce, digital taxation, and e-invoicing, it is more critical than ever that businesses manage indirect tax compliance and cash flows while weaving indirect tax considerations into a wider portfolio of business decisions. Deloitte’s indirect tax specialists are well-informed and understand the nuances of local country regulations, the importance of deep industry knowledge, the growing role of technology, and the ever-changing global economy and environment landscape.

Value Added Tax (VAT), Goods and Services Tax (GST), and other transaction-based taxes:

In a globalized digital world characterized by fast-moving markets, changing business models, and the increasing prevalence of VAT/GST, keeping pace can be challenging. Businesses with indirect tax processes and reporting that fail to keep up with these changes risk non-compliance and adverse impacts on cash flow and penalties from tax authorities.
Deloitte’s network of Indirect Tax and industry-focused specialists helps businesses manage their indirect taxes effectively by providing tax technical support, guidance on effective process implementation, and efficient leveraging of technology solutions. Working together, Deloitte professionals in the Asia Pacific region help clients manage costs and risks, both locally and globally.

Global Trade Advisory (GTA):

Global businesses need to understand the customs and trade impact of the movement of goods around their supply chains and establish cost-effective internal controls to manage and monitor their international trade compliance. Through Deloitte’s team of Customs and Trade specialists in Asia Pacific focused on Global Trade Advisory solutions, customs and global trade specialists around the world help businesses establish an international business strategy designed to manage costs and global trade regulatory requirements while leveraging innovative technology solutions.

Deloitte’s VAT Advisory and Global Trade platform spans all main jurisdictions in the Asia Pacific region, enabling Deloitte professionals in Asia Pacific to come together to deliver seamless, innovative solutions to clients. It is one in a suite of technology solutions developed by Deloitte that can be customized to the specific needs of regional and global clients.

Deloitte’s Indirect Tax teams across the Asia Pacific comprise award-winning skilled professionals, the majority of whom have experience with indirect tax systems in several countries and who advise on complex matters.

Over the past few years, there have been significant VAT reforms in the region, including several geographies embarking on e-invoices and e-filing requirements. Deloitte’s scale and depth in indirect tax, coupled with its adoption of leading technology, has helped the indirect tax network in the Asia Pacific to become the provider of choice for many clients to assist them with the implications of the new legislation for their businesses and navigate through technology-induced changes in the indirect tax compliance environments. Deloitte in Asia Pacific has been able to pursue steady and consistent growth year after year.

Deloitte firms in Asia Pacific have designed a suite of tools and technologies, including compliance solutions, data analytics, and Robotic Process Automation (RPA) to assist with the automation of compliance, analysis of data to uncover opportunities and risks, and artificial intelligence (AI) tools to assist with mass classification for customs purposes, the management of VAT refunds, etc.

Deloitte has successfully partnered with a number of major businesses in the region to support their indirect tax compliance and reporting and Customs obligations. We use a combination of our compliance platform, compliance and reporting tools, and interfaces with digital and e-filing platforms to deliver consistent support to our Operate clients across the region.

Deloitte teams in Australia, China, Southeast Asia, and India are the region’s innovation hubs and pioneers in indirect tax automation and analytics. These teams have a focus on identifying opportunities and improving efficiencies for clients through the use of technology and in-house developed tools.

In the GTA area, Deloitte professionals in the Asia Pacific are pioneers in GTA, and our tools have not only supported clients in advancing their agenda in global trade but have also been praised by local authorities for enhanced efficiency and transparency.

In Australia and China, Deloitte teams have been on the leading frontier to assist clients with applying an ESG framework to tax. Both have interactive digital tools to understand portfolio impacts from strategic to granular project levels and help make strategic decisions to navigate through the climate risk and opportunities.

Key service offerings

• Indirect Tax advisory, including VAT and GST, as well as other transaction-based taxes;
• Indirect Tax compliance and reporting;
• Indirect Tax automation;
• GTA; and
• ESG-related advisory

Awards

At International Tax Review’s (ITR) 2023 Asia-Pacific Tax Awards, Deloitte won 28 awards, including:

• Global Executive Mobility Tax Firm of the Year
• Indirect Tax Firm of the Year
• Tax Firm of the Year
• Tax Litigation & Disputes Firm of the Year
• Tax Technology Firm of the Year
• Transfer Pricing Firm of the Year (second consecutive year)
• Withholding Tax Firm of the Year
• Impact Deal of the Year (Telstra/Digicel Pacific)
• National Tax Firm of the Year- China, Hong Kong SAR, India, Indonesia, Malaysia, New Zealand, Taiwan, and Vietnam
• National Transfer Pricing Firm of the Year-Australia, Indonesia, Malaysia, New Zealand, Philippines, Singapore, Taiwan, Thailand, and Vietnam
• National Tax Disputes Firm of the Year- Indonesia, Taiwan, and Thailand

In ITR’s 2024 World Tax guide, 159 Deloitte Asia Pacific professionals received the rating of Highly Regarded, Notable Practitioner, and Women Leader in Tax, obtaining top ranks in Asia Pacific among professional firms in Tax Controversy, Indirect Tax, Transactional Tax, General Corporate Tax, etc. Additionally, 35 Deloitte professionals were recognized as Indirect Tax leaders in the World Tax Guide.

Eminent leaders

• Ronnie Dassen, Deloitte Global Indirect Tax Leader
• Kristine Dozier, Deloitte Global Trade Advisory Leader
• Rogier Vanhorick, Deloitte Global Indirect Tax Digital Leader
• Mahesh Jaising, Deloitte India Indirect Tax Leader, Deloitte Global Indirect Tax C&I Leader
• Richard Mackender, Deloitte AP and Southeast Asia Indirect Tax Leader
• Meng Yew Wong, Deloitte Southeast Asia Global Trade Advisory Leader
• Lily Xiao Chen Li, Deloitte China Indirect Tax Leader, Deloitte AP Tax & Legal Climate & Sustainability Leader

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