This week LHDN (HASiL) posted this reminder in facebook
Only licensed Tax Agents approved by the Ministry of Finance (MOF)
can consult directly with LHDN officers under Section 153(3) of the Income Tax Act 1967.

It’s a professional safeguard
to protect taxpayers and ensure only qualified people handle tax compliances and consultations.

But here’s the real-life irony.
Even as a licensed tax agent,
sometimes I still feel like a golf club member fighting for weekend tee time with non-members.

That’s the Malaysian reality rules are clear, but too many tax guru, tax expert, tax aunties and tax uncles in the tax field.

Still, I fully support this initiative.
otherwise I feel my tax agent license tak ada guna.

Who can be a licensed tax agent?
Only those approved by the Ministry of Finance (MOF) under Section 153(3) of the Income Tax Act 1967.

To qualify, one must
Be a Chartered Accountant, Approved Auditor, or qualified tax practitioner, AND
Pass the official interview conducted by LHDN and MOF before approval is granted.

To apply, an individual must meet specific eligibility criteria under Section 153 of the Income Tax Act 1967 and submit an application through the Ministry of Finance (MOF), typically via the MyCukai Portal.

What is the eligibility criteria?
Must be a member of a recognised accounting body or satisfy the academic and practical experience requirements.
Usually requires at least five years of practical tax experience in public practice or the corporate sector.
Other eligible applicants include those who pass recognised tax courses or are members of approved tax or secretarial institutes.

What is the application process?
Submit Borang D with a processing fee and required documents such as certificates, employer confirmation letters, list of tax cases handled, sponsorship letter, and referee support.
Applications are filed through the MyCukai Portal or directly with the Tax Analysis Division, MOF Putrajaya.
Applicants must attend an interview conducted by LHDN officers as part of the final approval stage.

The licence is valid for two to three years.
Renewal requires submitting Borang E with the renewal fee several months before expiry.

Failure to renew on time may require reapplication and another interview if lapsed for over a year.

Licensed tax agent must comply with the Code of Ethics for Tax Agents issued by LHDN.
Maintain Continuing Professional Development (CPD) points and attend tax seminars for renewal.
Keep personal tax affairs in order and notify LHDN when ceasing to represent clients.

How to verify a licensed tax agent? Please Google “Senarai Ejen Cukai LHDN”. LHDN will generate a list of agents