When a new lead approaches me for tax compliance, tax audits, or investigations, my first question is always:

“Who is your current tax agent?”

If the answer reveals that the tax affairs were previously handled by an unlicensed tax agent, I immediately run a check on the government’s official tax agent directory at MyCukai Treasury.

And if I confirm that the tax agent is unlicensed?

I reject the assignment. No exceptions.

Many SMEs may not realize the risks of engaging an unauthorized tax agent. Some choose unlicensed agents to save costs, while others are simply unaware that such practices are illegal.

But ignorance is no excuse when it comes to tax compliance.

To be clear …. only licensed tax agents can legally represent taxpayers in Malaysia.

Getting a tax license in Malaysia is not easy. It requires:

✅ A recognized degree or professional qualification (e.g., ACCA, CPA)
✅ At least three years of tax-related experience
✅ Passing LHDN’s rigorous Tax Agent Interview
✅ A formal application for licensing under Section 153(3), ITA 1967
✅ License renewal every three years
✅ Continuous Professional Education (CPE) compliance
✅ Strict adherence to HASiL’s Code of Ethics

The process is daunting, which is why licensed tax agents take their work seriously.

You might wonder … “Why I won’t touch cases handled by unlicensed tax agent?”

Because handling tax matters after an unlicensed agent is like stepping into a minefield.

Many SMEs only realize the danger when LHDN knocks on their door for a tax audit or investigation.

By then, the damage is done—records are messy, incorrect filings have been submitted, and penalties are piling up.

Before engaging a tax agent, ask yourself:

❓ Are you aware that only licensed tax agents can legally operate in Malaysia?
❓ Do you know that unauthorized tax agents face severe penalties under Section 120(1)(d) of the ITA 1967?
❓ Have you checked your tax agent’s credentials on MyCukai Treasury’s website?
❓ Did you know that professional bodies like CTIM, MATA, and MIA enforce strict rules against unauthorized tax agents?

If you’re unsure, check now… before it’s too late.

If your current tax agent isn’t licensed, it’s time to fix the mistake before LHDN fixes you.