MOF’s Responses concerning the Application for Renewal of s.153 Tax Agent Licence

Refer to "Panduan bagi permohonan Kelulusan Ejen Cukai" (Guideline for Application for Approval as a Tax Agent) issued by the Ministry of Finance (MOF); applicants must meet the following requirements to renew their tax agent licence:

1. Compulsory to attend the latest Annual Budget Seminar organised by LHDNM or CTIM or MATA; and

2. Have 90 Continuing Professional Development (CPD)/Continuing Professional Education (CPE) credit hours within the last three (3) years.

Tax agents aged 60 and above are eligible for a 50% exemption from the CPD/CPE credit hour requirement for their tax agent approval renewal.

However, in view that the 2023 Budget will be re-tabled in the next Parliament sitting by the new government, all 2023 Budget seminars and Webinars have been deferred and will be re-scheduled accordingly.

The Chartered Tax Institute of Malaysia (CTIM) has recently obtained the Ministry of Finance’s (MOF) responses in respect of the requirement on the Compulsory to attend the latest Annual Budget Seminar organised by LHDNM or CTIM or MATA in relation to the application for renewal of S.153 tax agent licence that is submitted to MOF prior to the 2023 Budget Seminar as follows:

1. Whether the 2022 Budget Seminar can be construed as the latest Budget Seminar for the purpose of the application for renewal of tax agent licence for those applicants who will be submitting their application within 4 months before the expiry date of their tax agent licence in view that the 2023 Budget Seminar has not been held because the 2023 Budget is to be re-tabled in the Parliament in the future.

2. Suppose the applicant has missed the 2022 Budget Seminar. Can his/her application for renewal of tax agent licence be considered by attaching the 2020 Budget Seminar attendance certificate or 2021 Budget Seminar attendance certificate and then follow up to submit the 2023 Budget Seminar attendance certificate once it is held?

MOF’s response:

1. Since the 2023 Budget Seminar had not been held when the renewal application was submitted; hence the most recent budget seminar that was held was the 2022 Budget Seminar.

2. The tax agent licence renewal application submitted by applicants who did not participate in the 2022 Budget Seminar, which was the most recent budget seminar, will not be considered because it does not satisfy the requirements outlined in paragraph 3.1 of the Guideline for Application for Approval as a Tax Agent.

CTIM advises all Tax Agents that need to submit or have submitted their application for renewal of S.153 tax agent licence to MOF prior to the 2023 Budget Seminar but did not attend the 2022 Budget Seminar to put in an appeal to MOF to consider the merits of their respective case.

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