1. From the year 2015, only a tax agent who has a valid approval from the Ministry of Finance Malaysia is allowed to consult with HASiL officers pertaining to his clients’ tax affairs in accordance with subsection 153(3) of the Income Tax Act 1967.

  2. Staff or employee of the firm working under the tax agent’s supervision is not allowed to consult with the HASiL officers on behalf of the tax agent unless in the presence of the taxpayer.

  3. For administration matters other than taxation, the staff or employee of the firm must have the authorization or confirmation letter from the tax agent when dealing with the HASiL officer (either face-to-face or online) and submit it to the HASiL officer (if requested) for verification purposes.

  4. The tax agent must provide full name, the approval number and valid approval period in all correspondences or emails to the HASiL.

  5. Towards providing a more efficient service, tax agents are encouraged to use TaeF System (Tax Agent e-Filing) to declare the Income Tax Return Form on behalf of their clients (for Return Forms that have been prepared online) which can be accessed through the MyTax service gateway.

  6. The tax agent must ensure his client completes Form CP55 (Authority to File Return Electronically) which is a declaration from the taxpayer giving authority to that tax agent, among others, to file any prescribed form as required.

  7. The tax agent shall notify the HASiL if he is no longer representing a client. All relevant correspondences or tax documentation shall be returned to the relevant client with appropriate notes.