In Malaysia, all companies (both public and private) need to register themselves with the Malaysian Regulator, Suruhanjaya Syarikat Malaysia (SSM), and these companies have to submit their financial information to SSM once every year. The regulator’s role is to enhance and promote the supply of corporate information and to create and develop a facility whereby the public can analyse the received corporate information.

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If tax agents wish to access certain HMRC online services on behalf of their clients, such as the Making Tax Digital pilot scheme for income tax and VAT, then they will have to create an agent services account.