The Guidelines for Application for Approval as a Tax Agent under Subsection 153(3), Income Tax Act, 1967, set out under paragraph 3.1 Conditions for Renewal, inter alia, that:
Tax agents aged 60 years and above are given an exemption of half of the number of CPD/CPE points in respect of the application for renewal of their licences.
Information on the determination of the CPD/CPE points are found in Appendix B.
Members may view the Guidelines on the Ministry of Finance website at www.treasury.gov.my (Taxation > Tax Agent Approval > Tax Agent Approval Guidelines)
The Guidelines are available in Bahasa Malaysia (Percukaain > Kelulusan Ejen Cukai)