HASiL Code of Ethics for Tax Agents (Revised 1/2023)
Updated: Feb 18
Following the implementation of MS ISO 37001:2016 Anti-Bribery Management System (ABMS) certification at the Inland Revenue Board of Malaysia (LHDNM), LHDNM has updated the Tax Agent Ethics Code (PIN. 1/2023).
It supersedes the previous Code of Ethics for Tax Agents (Revised 4/2012).
These amendments aim to improve the process and reduce the risk of corrupt practices and misuse of positions by increasing the control and commitment undertaken by LHDNM to prevent corrupt practices and misuse of positions in every work process.
As you know, compliance with the Tax Agent Ethics Code will also be used as one of the criteria for the renewal of tax agent approval applications to the Ministry of Finance, Malaysia.
The Revisions
1) Insertion of sub-para 3(e) under ‘para 3. Objective’ as bellow:-
Commit to upholding the integrity and preventing corrupt practices in every action taken with HASiL regarding its customers.