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Chartered Tax Practitioner


A Member who is engaged in public practice must hold a valid practising certificate issued by the Institute. The member can use the designation ‘Chartered Tax Practitioner’ or CTP.

Mandatory Criterion

A member must possess a valid tax licence issued by the Ministry of Finance under Section 153 of the Income Tax Act 1967 (“section 153 licence”).

Eligibility Criteria for Practising Certificate

To be eligible for a Practising Certificate, a member must adhere to the following requirements.

  • A new member must commence tax practice within 6 months as a sole proprietor, partner or director of the tax practice. A member issued with a practising certificate but unable to commence practice within 6 months is required to surrender the practising certificate to the Institute immediately upon the expiry of the period.
  • The certificate can be issued for a period of one to three years whereupon the annual practising certificate fee shall become due and payable. However, the issuance is subject to the member’s conduct as governed by the Rules and Regulations on Professional Conduct and Ethics of the Institute.
  • A member shall cease to be entitled to a practising certificate if he fails to pay the renewal fee before expiry of the licence when it becomes due and payable.
  • A member must provide evidence of the existence of office and contact address(es).
  • A member should possess valid professional indemnity insurance within 6 months from the date the Practising Certificate is issued.
  • All eligible members must apply for their Practising Certificates to conform to the Constitution.

Practising Certificate Fee

The Council has determined that an annual fee of RM100 or part thereof be imposed on the application and issuance of a practising certificate. This is to run concurrently with the Section 153 licence.

Condition attached to the Practising Certificate

The Practising Certificate however remains the property of the Institute and must be returned to the Institute at anytime the holder ceases to be entitled to thereon under the Rules and Regulations on Professional Conduct and Ethics of the Institute.

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