{"id":9172,"date":"2026-05-07T23:18:45","date_gmt":"2026-05-07T15:18:45","guid":{"rendered":"https:\/\/portal-editor.hasil.gov.my\/?page_id=9172"},"modified":"2026-05-13T10:31:26","modified_gmt":"2026-05-13T02:31:26","slug":"urusan-bersama-hasil","status":"publish","type":"page","link":"https:\/\/www.hasil.gov.my\/en\/ejen-cukai\/urusan-bersama-hasil\/","title":{"rendered":"Consultation With HASiL"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"9172\" class=\"elementor elementor-9172\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-62db338f e-flex e-con-boxed e-con e-parent\" data-id=\"62db338f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-2556017f e-con-full e-flex e-con e-child\" data-id=\"2556017f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-384e5f2d elementor-widget elementor-widget-template\" data-id=\"384e5f2d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"template.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-template\">\n\t\t\t\t\t<div data-elementor-type=\"container\" data-elementor-id=\"9199\" class=\"elementor elementor-9199\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0ef5b4b e-flex e-con-boxed e-con e-parent\" data-id=\"0ef5b4b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-3c31ae9 e-con-full e-flex e-con e-child\" data-id=\"3c31ae9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9a33ed8 elementor-widget elementor-widget-heading\" data-id=\"9a33ed8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Tax Agent<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-58536e0 page-sidebar elementor-nav-menu--dropdown-tablet elementor-nav-menu__text-align-aside elementor-nav-menu--toggle elementor-nav-menu--burger elementor-widget elementor-widget-nav-menu\" data-id=\"58536e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;layout&quot;:&quot;vertical&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;i aria-hidden=\\&quot;true\\&quot; class=\\&quot;\\&quot;&gt;&lt;\\\/i&gt;&quot;,&quot;library&quot;:&quot;&quot;},&quot;toggle&quot;:&quot;burger&quot;}\" data-widget_type=\"nav-menu.default\">\n\t\t\t\t\t\t\t\t<nav aria-label=\"Menu\" class=\"elementor-nav-menu--main elementor-nav-menu__container elementor-nav-menu--layout-vertical e--pointer-none\">\n\t\t\t\t<ul id=\"menu-1-58536e0\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9183\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ejen-cukai\/profesion-sebagai-ejen-cukai\/\" class=\"elementor-item\">Profession As A Tax Agent<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9181\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ejen-cukai\/pelantikan-ejen-cukai-oleh-pembayar-cukai\/\" class=\"elementor-item\">Appointment Of Tax Agent By Taxpayer<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9182\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ejen-cukai\/urusan-bersama-hasil\/\" class=\"elementor-item\">Consultation With HASiL<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9180\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ejen-cukai\/ketidakpatuhan-dan-kesalahan\/\" class=\"elementor-item\">Non-Compliance And Offences<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t<div class=\"elementor-menu-toggle\" role=\"button\" tabindex=\"0\" aria-label=\"More2\" aria-expanded=\"false\">\n\t\t\t<svg aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--open e-font-icon-svg e-eicon-menu-bar\" viewbox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M104 333H896C929 333 958 304 958 271S929 208 896 208H104C71 208 42 237 42 271S71 333 104 333ZM104 583H896C929 583 958 554 958 521S929 458 896 458H104C71 458 42 487 42 521S71 583 104 583ZM104 833H896C929 833 958 804 958 771S929 708 896 708H104C71 708 42 737 42 771S71 833 104 833Z\"><\/path><\/svg><svg aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--close e-font-icon-svg e-eicon-close\" viewbox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M742 167L500 408 258 167C246 154 233 150 217 150 196 150 179 158 167 167 154 179 150 196 150 212 150 229 154 242 171 254L408 500 167 742C138 771 138 800 167 829 196 858 225 858 254 829L496 587 738 829C750 842 767 846 783 846 800 846 817 842 829 829 842 817 846 804 846 783 846 767 842 750 829 737L588 500 833 258C863 229 863 200 833 171 804 137 775 137 742 167Z\"><\/path><\/svg>\t\t<\/div>\n\t\t\t\t\t<nav class=\"elementor-nav-menu--dropdown elementor-nav-menu__container\" aria-hidden=\"true\">\n\t\t\t\t<ul id=\"menu-2-58536e0\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9183\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ejen-cukai\/profesion-sebagai-ejen-cukai\/\" class=\"elementor-item\" tabindex=\"-1\">Profession As A Tax Agent<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9181\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ejen-cukai\/pelantikan-ejen-cukai-oleh-pembayar-cukai\/\" class=\"elementor-item\" tabindex=\"-1\">Appointment Of Tax Agent By Taxpayer<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9182\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ejen-cukai\/urusan-bersama-hasil\/\" class=\"elementor-item\" tabindex=\"-1\">Consultation With HASiL<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9180\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ejen-cukai\/ketidakpatuhan-dan-kesalahan\/\" class=\"elementor-item\" tabindex=\"-1\">Non-Compliance And Offences<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5f3bce5c e-con-full e-flex e-con e-child\" data-id=\"5f3bce5c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6741ac12 elementor-widget elementor-widget-heading\" data-id=\"6741ac12\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Consultation With HASiL<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ddc5317 elementor-widget elementor-widget-text-editor\" data-id=\"6ddc5317\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ol><li>From the year 2015, <b>only a tax agent who has a valid approval<\/b> from the Ministry of Finance Malaysia is <b>allowed to consult<\/b> with HASiL officers pertaining to his clients\u2019 tax affairs in accordance with subsection 153(3) of the Income Tax Act 1967.<\/li><li><b>Staff or employee of the firm <\/b>working under the tax agent\u2019s supervision is <b>not allowed<\/b> to consult with the HASiL officers on behalf of the tax agent unless in the presence of the taxpayer.<\/li><li>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.<\/li><li>The tax agent must provide full name, the approval number and valid approval period in all correspondences or emails to the HASiL.<\/li><li>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.<\/li><li>The tax agent must ensure his client completes <strong>Form CP55<\/strong> (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.<ul><li>Download <a href=\"http:\/\/asil.gov.my\/wp-content\/uploads\/CP55-Pin2019.pdf\">Form CP55 <span>(232.14 KB)<span><\/a><\/li><\/ul><\/li><li>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.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Urusan Bersama HASiL Mulai tahun 2015, hanya ejen cukai yang mempunyai kelulusan yang sah dari Kementerian Kewangan Malaysia sahaja dibenarkan untuk berunding dengan pegawai HASiL berkaitan hal ehwal percukaian pelanggannya selaras dengan subseksyen 153(3) Akta Cukai Pendapatan 1967. Staf atau kakitangan firma yang bekerja di bawah seliaan ejen cukai tidak dibenarkan untuk berunding bersama pegawai [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"parent":9152,"menu_order":1,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":"","_members_access_role":[],"_members_access_error":""},"class_list":["post-9172","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lembaga Hasil Dalam Negeri Malaysia<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lembaga Hasil Dalam Negeri Malaysia\" \/>\n<meta property=\"og:description\" content=\"Urusan Bersama HASiL Mulai tahun 2015, hanya ejen cukai yang mempunyai kelulusan yang sah dari Kementerian Kewangan Malaysia sahaja dibenarkan untuk berunding dengan pegawai HASiL berkaitan hal ehwal percukaian pelanggannya selaras dengan subseksyen 153(3) Akta Cukai Pendapatan 1967. Staf atau kakitangan firma yang bekerja di bawah seliaan ejen cukai tidak dibenarkan untuk berunding bersama pegawai [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/portal-editor.hasil.gov.my\/ejen-cukai\/urusan-bersama-hasil\/\" \/>\n<meta property=\"og:site_name\" content=\"LEMBAGA HASiL DALAM NEGERI MALAYSIA\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/HASiLMalaysia\" \/>\n<meta property=\"article:modified_time\" content=\"2026-05-13T02:31:26+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@HASiLMalaysia\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/ejen-cukai\\\/urusan-bersama-hasil\\\/\",\"url\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/ejen-cukai\\\/urusan-bersama-hasil\\\/\",\"name\":\"Lembaga Hasil Dalam Negeri Malaysia\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/#website\"},\"datePublished\":\"2026-05-07T15:18:45+00:00\",\"dateModified\":\"2026-05-13T02:31:26+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/ejen-cukai\\\/urusan-bersama-hasil\\\/#breadcrumb\"},\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/ejen-cukai\\\/urusan-bersama-hasil\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/ejen-cukai\\\/urusan-bersama-hasil\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Ejen Cukai\",\"item\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/ejen-cukai\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Urusan Bersama HASiL\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/#website\",\"url\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/\",\"name\":\"LEMBAGA HASiL DALAM NEGERI MALAYSIA\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-GB\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/#organization\",\"name\":\"LEMBAGA HASiL DALAM NEGERI MALAYSIA\",\"url\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.hasil.gov.my\\\/wp-content\\\/uploads\\\/2026\\\/04\\\/logo-baru-250.png\",\"contentUrl\":\"https:\\\/\\\/www.hasil.gov.my\\\/wp-content\\\/uploads\\\/2026\\\/04\\\/logo-baru-250.png\",\"width\":250,\"height\":177,\"caption\":\"LEMBAGA HASiL DALAM NEGERI MALAYSIA\"},\"image\":{\"@id\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/HASiLMalaysia\",\"https:\\\/\\\/x.com\\\/HASiLMalaysia\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Inland Revenue Board of Malaysia","robots":{"index":"noindex","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"og_locale":"en_GB","og_type":"article","og_title":"Lembaga Hasil Dalam Negeri Malaysia","og_description":"Urusan Bersama HASiL Mulai tahun 2015, hanya ejen cukai yang mempunyai kelulusan yang sah dari Kementerian Kewangan Malaysia sahaja dibenarkan untuk berunding dengan pegawai HASiL berkaitan hal ehwal percukaian pelanggannya selaras dengan subseksyen 153(3) Akta Cukai Pendapatan 1967. 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