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The Institute is a membership-based professional body for tax professionals in Malaysia. Members of the Institute are serviced by the Membership Services Department.

The Membership Services Department processes applications for Associate membership. Associate Members who meet the relevant qualifying criteria are invited to apply to be Fellow Members.

The Membership Services Department refers to the qualifications set by the Council and enforces the qualification criteria for admission. Applications for admission to membership of the Institute are reviewed by the Membership Committee and if recommended for approval, are forwarded to the Council for a decision. The Membership Committee may call the applicant for an interview if deemed necessary.