1. What are the qualifications required to apply for approval as tax agents?
  Eligibility criteria and guidelines to apply for approval as tax agents can be obtained from the website.
   
2. Are copies of academic and professional qualifications plus certificates of attendance at seminars / courses / workshops relating to taxation should be certified?
  Copies of identity card, academic and professional qualifications plus certificate of attendance for courses/workshops/seminars on taxation should be certified by a Commissioner of Oaths using a Statutory Declaration that can be downloaded from the website.
   
3. Does 10 points of CPD/CPE for attending the Latest Annual Budget Seminar organized by IRB / MIT / MATA  included in the calculation for 40 points of CPD/CPE for new application and 90 points of CPD/CPE for renewal?
  The 10 points for attending the Latest Annual Budget Seminar organized by the IRB/MIT/ MATA is included in the computation of  40 CPD/CPE points for new application and 90 CPD/CPE points for renewal.
   
4. Are auditors who have been licensed before January 1, 2006 required to make a new application for approval as tax agents and what about those auditors licensed after January 1, 2006?
  Auditors who have been licensed before January 1, 2006 are not required to make a new application, they just need to make an application for renewal of approval as tax agents four months prior to the expiry of the current approval. While auditors who have been licensed after January 1, 2006, are required to make a new application for approval as tax agents.
     
5. Are seminars/courses/workshops on taxation organised by any recognized party/association used in the determination of CPD/CPE points?
  Seminars/courses/workshops on taxation organised by IRB/MIT/MATA/MIA/MAICSA and MICPA only are recognized in the determination of CPD /CPE points.