INCOME TAX ACT 1967 (ACT 53)
PART X - SUPPLEMENTAL
Chapter 3- Miscellaneous




Section 153. Restriction on persons holding themselves out as tax agents, tax consultants, etc.


[Subs. Act 451: s.23]




(1) No person holding himself out as a tax agent, a tax consultant or a tax adviser (or under any other like description) shall be permitted to act in Malaysia on behalf of any person for any of the purposes of this Act unless he is a tax agent as defined in this section:

[Subs. Act 451: s.23; Subs. Act 328: s.15]

Provided that-


[Subs. Act 451: s.23]

[Subs. Act 451: s.23]
(2) In this section (and in section 120 in so far as it relates to this section) "person" includes partnership.

(3) For the purposes of this Act-

"tax agent" means-

[Subs. Act 451: s.23]




[Ins. Act 328: s.15]

(4) An application for an approval under paragraph 3(b) or (c) or for a renewal of such approval shall be made to the Minister.

[Ins. Act 328: s.15]

(5) A fee as may be prescribed by the Minister by an order published in the Gazette shall be paid on the application for an approval or renewal of an approval under subsection (4).

[Ins. Act 328: s.15]

(6) An approval or renewal of an approval under this section shall be valid for a period of twenty-four months beginning from the date of such approval or renewal.


[Ins. Act 328: s.15]

(7) An approval granted by the Minister before the 24th October 1986 shall lapse on the 31st December 1987 unless a renewal of such approval is obtained under this section by that date.

[Ins. Act 328: s.15]

Related reading:
[Act 328: s.15; Act 451: s.23]


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