She Pei Sze (25025) in her capacity as the tax agent of the Complainant’s company, Webfirm Operations Sdn Bhd had been punished and imposed a fine of RM3000-00 and costs of RM4000-00 and reprimanded by the Disciplinary Committee of the Institute on 12/1/2021 for failing to submit personal tax assessment for the year 2016 and 2017 on behalf of the Complainant to Lembaga Hasil Dalam Negeri and further failed to update and/or respond to the Complainant’s queries pertaining to the late tax filing for the said years.