License / Permit / Service Description

• Professional preparation of resolutions for change of Tax Agent and Company Secretarial support services for companies in Malaysia. We assist with reviewing the proposed appointment, replacement, or cessation of a Tax Agent, preparing Board Resolutions, appointment letters, authorisation letters, and supporting corporate documents, as well as coordinating the transition with the outgoing Tax Agent, incoming Tax Agent, accountant, and relevant parties. Our service is suitable for Sdn. Bhd., Berhad, holding companies, foreign-owned companies, companies changing tax advisers, companies with overdue tax matters, and companies requiring formal corporate documentation for tax representation changes. Let our team simplify your Tax Agent change process—from resolution preparation and appointment documentation to transition coordination and compliance follow-up.
  

Related Departments / Regulatory Bodies ​

• Inland Revenue Board of Malaysia (LHDN) / Lembaga Hasil Dalam Negeri Malaysia
• Appointed Tax Agent or Tax Firm
• Outgoing Tax Agent or Tax Firm
• Incoming Tax Agent or Tax Firm
• Board of Directors
• Appointed Licensed Company Secretary
• Accountant or Accounting Firm
• Auditor or Audit Firm, where applicable
• Customs Department of Malaysia, where applicable
• Other relevant government agencies, where applicable
  

License Name ( Bahasa Malayu )

• Pelantikan dan Penamatan Kuasa Ejen Cukai
  

Application Scenarios & Business Necessity

• Company intends to appoint a new Tax Agent or tax firm
• Existing Tax Agent is no longer providing services to the company
• Company is dissatisfied with the service, communication, response time, fee structure, or tax expertise of the existing Tax Agent
• Company requires a Tax Agent with industry-specific, corporate tax, cross-border tax, or restructuring expertis
• Company needs to revoke or limit the authority of a former Tax Agent
• Company requires formal authorisation for the new Tax Agent to handle tax matters
• Company is preparing for tax filing, tax audit, tax investigation, tax appeal, financing, investment, or due diligence
• Company has outstanding tax filings, tax payments, tax correspondence, or tax queries
• Company requires coordination between directors, accountant, auditor, Company Secretary, and Tax Agent
• Company requires proper corporate records for the appointment or change of Tax Agent

Important Rules & Compliance Standards

• The company should first confirm the scope, status, and outstanding work of the outgoing Tax Agent.
• The appointment, replacement, or cessation of a Tax Agent should be properly approved and documented by the company.
• The appropriate Board Resolution, appointment letter, authorisation letter, or revocation letter may be required depending on the company’s circumstances.
• The incoming Tax Agent should confirm acceptance of the appointment and provide the required professional or authorisation information.
• The company must ensure that the Tax Agent has only the appropriate level of authority for the intended tax matters.
• The company remains responsible for the accuracy of information, tax compliance, tax filings, tax payments, and statutory deadlines even when a Tax Agent is appointed.
• The company should safeguard its tax records, financial records, e-Filing access, correspondence, and confidential information during the transition.
• Any change of contact details or authorised representative with LHDN should be completed through the appropriate process where applicable.
• Tax Agent change is separate from changing the company’s accountant, auditor, Company Secretary, or bank signatories.
• This service does not include tax computation, tax filing, tax advice, tax representation, tax appeal, tax audit defence, or Tax Agent professional fees unless specifically stated in the quotation.
  

Compound & Legal Penalties

• Delay in tax filing, tax payment, tax refund, tax appeal, or response to LHDN correspondence
• Late payment charges, penalties, or compounds arising from overdue tax compliance, where applicable
• Incomplete handover of tax records, supporting documents, or access credentials
• Miscommunication between the company, previous Tax Agent, and new Tax Agent
• Risk of unauthorised access to company tax information if authority is not properly managed
• Difficulty during tax audit, tax investigation, bank financing, tender, investment, or due diligence processes
• Possible tax exposure due to incomplete, inaccurate, or late information
• Legal or enforcement action under applicable tax laws in serious cases of non-compliance

Frequently Asked Question