Private and Confidential

[ Local entity’s address

]

Attn:

[Date]

Dear Sirs

Re: [Local entity’s legal name] - Arrangement Letter

Under the Engagement Letter dated [ ], agreed and signed between [KPMG member
firm] (”KPMG”) and [global entity’s legal name] (“Client”), for [ type of service] (the
“Engagement Letter”), KPMG will subcontract the delivery of the [the services] for the benefits
of the [Local entity’s legal name], entity of the Client to KPMG Tax Services Sdn Bhd, also
referred to below as “KPMG Malaysia”.

A [insert country] Country Schedule of Compliance Services [amend as appropriate for

particular engagement] [has been/will be] [amend as appropriate] agreed showing the detailed
allocation of work and responsibilities between KPMG [insert country of local member firm]
and [insert name of local entity].

We are writing to confirm that under the terms of the Engagement Letter:

 KPMG Malaysia will invoice [Local entity’s legal name] for the services provided under the
Engagement Letter; and

 KPMG remains responsible for all services provided under the Engagement Letter.

Please confirm your agreement to this Arrangements Letter by signing the enclosed copy on
behalf of each of the entities subject to our services and return it to us.
 [ ] Sdn Bhd
and its Group of Companies
Arrangements Letter

DRAFT FOR DISCUSSION PURPOSES

Meanwhile, please do not hesitate to contact the undersigned (ext. XXX) should you require any
further clarification.

Yours faithfully

[ ]
Executive Director
KPMG Tax Services Sdn Bhd

I have read and understood the terms and conditions of this Arrangements Letter and I agree to
and accept them as a duly authorised representative of the entity subject to the services described
herein.

Signed...................................................................

Name....................................................................

Position.................................................................

Date......................................................................