Profession As A Tax Agent

  1. Under subsection 153(1) of the Income Tax Act 1967, an individual is only allowed to carry on the profession as a tax agent, tax consultant or tax adviser (or under any other like description) to represent any person (taxpayer) in Malaysia for any purpose under this Act if that person is a tax agent under subsection 153(3) of the Act which is defined as any professional accountant or person approved by the Minister of Finance.

  2. Application for approval as a tax agent under subsection 153(3) of the Income Tax Act 1967 can be submitted to the Ministry of Finance Malaysia through the MyCukai Portal. Eligibility requirements and procedures for new application and application for approval for renewal of tax agent are as per the following link: TAX AGENT APPLICATION GUIDELINE

  3. The tax agent must provide the best tax advice to his clients as required by law and emphasize to his clients the obligation to pay taxes.

  4. A tax agent who has obtained the approval shall comply with the CODE OF ETHICS FOR TAX AGENTS issued by the HASiL. Failure of the tax agent to comply with the Code Of Ethics For Tax Agents may result in the tax agent’s approval being revoked or terminated or not renewed.