• The skyscrapers of Kuala Lumpur loom over The Royal Selangor Golf Club. Photo: The Royal Selangor Golf Club
    The skyscrapers of Kuala Lumpur loom over The Royal Selangor Golf Club. Photo: The Royal Selangor Golf Club
  • The Royal Selangor Golf Club is the oldest golf club in the Malaysian capital. Photo: The Royal Selangor Golf Club
    The Royal Selangor Golf Club is the oldest golf club in the Malaysian capital. Photo: The Royal Selangor Golf Club
  • Impact Golf boss Eric Chong in the club fitting studio. Photo: Impact Golf
    Impact Golf boss Eric Chong in the club fitting studio. Photo: Impact Golf
  • Impact Golf offers facilities for golfers to get properly kitted. Photo: Impact Golf
    Impact Golf offers facilities for golfers to get properly kitted. Photo: Impact Golf
  • Sungai Long is an 18-hole course, hemmed by jungled hills in Kuala Lumpur’s southern outskirts. Photo: Sungai Long
    Sungai Long is an 18-hole course, hemmed by jungled hills in Kuala Lumpur’s southern outskirts. Photo: Sungai Long
  • Sungai Long was created by Jack Nicklaus, who stands alongside Tiger Woods as history’s greatest golfer. Photo: Sungai Long
    Sungai Long was created by Jack Nicklaus, who stands alongside Tiger Woods as history’s greatest golfer. Photo: Sungai Long
  • The beautiful Sungai Long club house. Photo: Sungai Long
    The beautiful Sungai Long club house. Photo: Sungai Long
  • The intimidating second hole at Saujana Golf & Country Club. Photo: Saujana Golf & Country Club
    The intimidating second hole at Saujana Golf & Country Club. Photo: Saujana Golf & Country Club
  • Saujana Golf & Country Club has two tricky 18-hole courses. Photo: Saujana Golf & Country Club
    Saujana Golf & Country Club has two tricky 18-hole courses. Photo: Saujana Golf & Country Club

Kuala Lumpur emerging as Asia’s next golf tourism hub


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While Thailand and Vietnam are South-east Asia’s leading golf destinations, Malaysia is emerging as a prime alternative thanks to its affordability and variety of courses. Particularly appealing is the array of greens in its capital, Kuala Lumpur.

Land is so scarce in big Asian cities that their golf courses tend to be far flung. Which makes Kuala Lumpur unique in having a dozen within 45 minutes’ drive of its downtown tourist district.

Here are four of Kuala Lumpur’s finest facilities.

Saujana Golf & Country Club

Saujana Golf & Country Club is kept in pristine condition. Photo: Saujana Golf & Country Club
Saujana Golf & Country Club is kept in pristine condition. Photo: Saujana Golf & Country Club

Woven into a picturesque landscape of rolling hills and palm trees in Kuala Lumpur’s western outskirts are two tricky 18-hole golf courses. The Palm Course and Bunga Raya Course were both designed in 1984 by American golf architect Ronald Fream to be used for championship play, with the Malaysia Open held at Saujana nine times.

This helps explain why I was equal parts mesmerised and intimidated when I recently played Saujana’s Palm Course. As a newcomer to this sport, never had I tackled a course this puzzling. On the first tee box, I was transfixed by its tropical beauty.

On the second tee, I stared with trepidation at what Saujana’s website claims is “the most difficult hole in Malaysia”. A deep, lush ravine separated me from the elevated green, which sat 163 yards away. This was just one of many memorable holes I encountered on this course, which has meticulous fairways and slick greens.

I had warmed up at Saujana’s practice facility, which includes a 300-yard driving range, and short game area for putting, chipping and bunker play. Before or after their round, golfers can admire Saujana’s scenery while having a drink or savouring some spicy Malaysian at the Golfers’ Terrace.

An 18-hole round at either of Saujana’s courses costs $120 per person on weekdays, including a shared buggy, and $150 on weekends. Golfers who want to play both courses may wish to stay at the adjoining Saujana Hotel. Rooms at this five-star property start from $55 per night.

Sungai Long Golf & Country Club

Sungai Long Golf & Country Club was designed by Jack Nicklaus. Photo: Sungai Long Golf & Country Club
Sungai Long Golf & Country Club was designed by Jack Nicklaus. Photo: Sungai Long Golf & Country Club

When my tee shot curved wildly into greenery on the first hole at Sungai Long, I had an ominous feeling about what was to come. But such nerves rattle many golfers, and soon I was relaxed and relishing perhaps the most enjoyable round of my life.

That was partly due to the tranquility and beauty of this 18-hole course, hemmed by jungled hills in Kuala Lumpur’s southern outskirts. Heightening my pleasure was the intrigue of gradually decoding its layout, created by Jack Nicklaus, who stands alongside Tiger Woods as history’s greatest golfer.

At times, I needed power to blast over lakes. Then I required technique to escape from bunkers. Or delicate touch to manoeuvre Sungai Long’s layered greens.

Overlooking Nicklaus’s masterpiece, Sungai Long’s huge clubhouse offers spotless change rooms, a swimming pool and the open-air restaurant and bar, Golfer Terrace.

For a high-quality course, its green fees are low, with an 18-hole round starting from $55 on weekdays.

The Royal Selangor Golf Club

The Royal Selangor Golf Club is in pristine condition. Photo: The Royal Selangor Golf Club
The Royal Selangor Golf Club is in pristine condition. Photo: The Royal Selangor Golf Club

One of Asia’s most distinctive courses, The Royal Selangor Golf Club boasts a massive 45 holes despite being located in downtown Kuala Lumpur, flanked by skyscrapers. That’s because it dates back to 1893, when the city was just a town, and shifted to this current location in 1918.

I learnt this history from senior The Royal Selangor members Ezani Abu Bakar and Michael Chin Fook Tow as we played 18 holes on this intricately designed course. The density of its greenery – highlighted by dozens of colossal rain trees – provides a degree of serenity not typically present at inner-city courses.

Winding through all this natural splendour are five, nine-hole layouts that are beautifully balanced. In the sense that each one is complex enough to challenge elite golfers yet not so difficult as to overwhelm less gifted players, like myself.

After our round, we had a satisfying meal in The Royal Selangor’s enormous clubhouse, which also offers a pro shop, change rooms, barber, sauna and massage facilities.

Visitors can golf at The Royal Selangor by invitation, or by being the member of one of the many clubs with which it has a reciprocal playing arrangement.

Impact Golf

Impact Golf has impressive club fitting services. Photo: Impact Golf
Impact Golf has impressive club fitting services. Photo: Impact Golf

Before playing one of the challenging courses, golfers can get themselves properly equipped and prepared at Impact Golf. Located about 15 minutes east of downtown Kuala Lumpur, this large facility has a two-storey driving range, modern coaching spaces and an impressive club fitting studio.

Chief fitter and veteran golf coach Eric Chong uses high-tech video systems to record and analyse a customer’s swing and ball striking. Based on this data, he recommends the length, weight and lie angle of the club that best suits them, before that equipment is custom built on site. This service costs $64 per hour, but is waived if the customer then makes a club purchase of more than $640.

Golf tourists can also hone their game well by doing lessons, from $57 per hour, with Impact Golf’s team of teachers. That includes one of Asia’s most renowned golf mentors, Steven Giuliano, who recently joined Impact Golf after a stint as the director of instructions at Singapore’s prestigious Laguna National Golf Resort Club.

The writer was a guest of each of these four golf facilities.

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Uefa Champions League Group F

Manchester City v Hoffenheim, midnight (Wednesday, UAE)

Ten tax points to be aware of in 2026

1. Domestic VAT refund amendments: request your refund within five years

If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption. 

3. More tax audits

Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

4. More beneficial VAT and excise tax penalty regime

Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.

5. Greater emphasis on statutory audit

There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.

6. Further transfer pricing enforcement

Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes. 

7. Limited time periods for audits

Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion. 

8. Pillar 2 implementation 

Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.

9. Reduced compliance obligations for imported goods and services

Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

10. Substance and CbC reporting focus

Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

How to wear a kandura

Dos

  • Wear the right fabric for the right season and occasion 
  • Always ask for the dress code if you don’t know
  • Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work 
  • Wear 100 per cent cotton under the kandura as most fabrics are polyester

Don’ts 

  • Wear hamdania for work, always wear a ghutra and agal 
  • Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
Fourth Arab Economic and Social Development Summit

As he spoke, Mr Aboul Gheit repeatedly referred to the need to tackle issues affecting the welfare of people across the region both in terms of preventing conflict and in pushing development.
Lebanon is scheduled to host the fourth Arab Economic and Social Development Summit in January that will see regional leaders gather to tackle the challenges facing the Middle East. The last such summit was held in 2013. Assistant Secretary-General Hossam Zaki told The National that the Beirut Summit “will be an opportunity for Arab leaders to discuss solely economic and social issues, the conference will not focus on political concerns such as Palestine, Syria or Libya". He added that its slogan will be “the individual is at the heart of development”, adding that it will focus on all elements of human capital.

Updated: January 05, 2024, 10:03 AM