:: Chartered Tax Institute of Malaysia ::

	Introduction
	Composition of the Committee and Terms of Reference
	Benefits
	Requirements for membership
	Application details
	General

Chartered Tax Institute of Malaysia Unit B-13-2, Block B, 13th Floor
Megan Avenue II
No.12, Jalan Yap Kwan Seng
50450 Kuala Lumpur
Malaysia

Tel:	6 03-2162 8989
Fax:	6 03-2162 8990
Email:	secretariat@ctim.org.my

There are two classes of members, Associate Members and Fellows. The class to which a member belongs is herein referred to as his status. Any Member of the Institute so long as he remains a member may use after his name in the case of a Fellow the letters FCTIM and in the case of an Associate the letters ACTIM

Associate Membership

1	Any Registered Student who has passed the examinations prescribed (unless the Council shall have granted exemptions from such examinations or parts thereof) and who has had not less than five (5) years practical experience in practice or employment relating to taxation matters approved by the Council.

2	Any person whether in practice or in employment who is an advocate or solicitor of the High Court of Malaya, Sabah and Sarawak and who has had not less than three (3) years practical experience in practice or employment relating to taxation matters approved by the Council.

3	Any person who has passed the Advanced Course examination conducted by the Department of Inland Revenue and who has not less than five (5) years practical experience in practice or employment relating to taxation matters approved by the Council.

4	Any person who is registered with MIA as a Chartered Accountant and who holds a Practising Certificate and an audit licence issued pursuant to the Section 8 of the Companies Act, 1965.

5	Any person who is registered with MIA as a Chartered Accountant with Practising Certificate only and has had not less than three (3) years practical experience in practice or employment relating to taxation matters approved by the Council.

6	Any person who is registered with MIA as a Chartered Accountant without Practising Certificate and has had not less than three (3) years practical experience in practice or employment relating to taxation matters approved by the Council.

7	Any person who is registered with MIA as a Licensed Accountant and who has had not less than five (5) years practical experience in practice relating to taxation matters approved by the Council after admission as a licensed accountant of the MIA under the Accountants Act, 1967.

8	Any person who is an approved Tax Agent under Section 153 of the Income Tax Act, 1967.

9	Custom officers at Superintendent level (Grade 41) with 5 years of working experience

10	Any person who is a full member of any professional body approved by the Council or who has any other relevant qualification approved by the Council and who had not less than five (5) years practical experience in practice or employment relating to taxation matters. (Please refer to the list of recognised professional bodies listed below.)*

Criteria for upgrade from an Associate member to Fellow member


	Mandatory criteria
1	A member who has been an Associate member for not less than 5 years

2	A member who is a practitioner in direct taxation must have the Section 153 licence issued by the Ministry of Finance, and

3	A member who is not licensed by the Ministry of Finance should meet the number of CPD points set by the Ministry of Finance for Section 153 tax agents.

	Supplementary criteria
1	A member must have demonstrated his/her technical knowledge by way of publishing articles or books on taxation, provided tax training within his/her organisation or to the public, or participated as a Speaker or Chairman in tax seminars, or

2	Actively participated in the activities organised by CTIM

3	CTIM may require an applicant to write an article on a given tax topic if the Council deems it necessary

The above qualifying criteria take effect on 1 October 2009 and any applicant who meets the criteria can send his/her application for upgrading to Fellow member. All applications must be addressed to the Manager of the Membership Department, Chartered Tax Institute of Malaysia

LIST OF RECOGNISED PROFESSIONAL BODIES For puposes of membership application
1	Association of Chartered Certified Accountants (United Kingdom)

2	Association of International Accountants (AIA), UK

3	Canadian Institute of Chartered Accountants

4	Chartered Institute of Cost and Management Accountants (United Kingdom).

5	CPA Australia

6	Institute of Chartered Accountants in Australia

7	Institute of Chartered Accountants in England and Wales

8	Institute of Chartered Accountants in Ireland

9	Institute of Chartered Accountants of India

10	Institute of Chartered Accountants of Scotland

11	Institute of Chartered Secretaries and Administrators, UK

12	Malaysian Institute of Certified Public Accountants(MICPA)

13	Malaysian Institute of Chartered Secretaries and Administrators (MAICSA)

14	New Zealand Institute of Chartered Accountants