The Malaysian Inland Revenue Board (IRB) is progressing with the digitalisation of tax administration through the MyTax portal, including enhancements to the Tax Agent e-Filing System (TAeF).
As part of the changes arising from Malaysia’s 2026 Budget, the process for appointing and authorising tax agents is moving from the existing written process to an electronic process where the electronic appointment and authorisation of tax agents is expected to become mandatory via MyTax starting 1 January 2027.
What is changing?
Under the current framework, taxpayers may provide written authorisation to tax agents for the submission of Malaysian tax return forms by completing Form CP55. The newly proposed changes will require appointment and authorisation of tax agents to be completed electronically via MyTax. The changes are intended to further automate tax administration and enable tax agent access to taxpayer information to be updated on a real-time basis.
The IRB is also introducing TAeF 3.0, with the first phase expected to commence from 2 November 2026. Taxpayers may appoint up to two tax agents to handle different tax matters, and appointments and cancellations will also be managed electronically via MyTax.
Transition to the new framework
The IRB has proposed transitional arrangements to facilitate the migration of existing tax agent appointments made under the manual Form CP55 process.
For qualifying existing appointments, taxpayers are expected to receive an appointment offer through MyTax and will need to accept or reject the appointment electronically. The proposed transition period is from 2 November to 31 December 2026. Where no response is received within the prescribed period, the offer is expected to be treated as rejected.
From 1 January 2027, new registrations of Malaysian tax return forms using the existing e-Form registration mechanism are expected to cease. Transitional cases already in progress are expected to be completed by 30 April 2027, with the existing e-Form function expected to close fully from 1 May 2027. Thereafter, tax agents are expected to be able to handle cases only where the relevant online appointment is in place.
Taxpayers who engage tax agents for their Malaysian tax matters should be aware of the move towards mandatory electronic appointments and ensure that they are able to access MyTax as the new framework is introduced.
Taxpayers with existing tax-agent arrangements should also monitor their MyTax accounts and relevant communications during the transition period and take the necessary action to complete the electronic appointment, where applicable.
Key dates
The transition to mandatory electronic tax-agent appointments will require taxpayers to review their existing tax-agent arrangements and take the necessary steps to transition to the new electronic framework, where applicable.
Our Malaysia tax team can assist taxpayers and businesses in understanding the new requirements, navigating the MyTax tax agent appointment process, transitioning existing appointments to the new framework, and managing their ongoing Malaysian tax compliance obligations.
We will also continue to monitor developments relating to TAeF 3.0 and provide updates as further guidance becomes available.
For a deeper discussion on the above, please reach out to your Vialto Partners point of contact, or alternatively:
Hilda Liow
Partner
Lim Phing Phing
Partner
Wee Lay Har
Director
Loh Zi-Lynn
Senior Manager
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