Individuals shall be entitled to be admitted as Associates of the Institute if they satisfy one of the following conditions:
a. They have satisfied the Institute membership criteria as may from time to time be established; or
b. They are members of other recognised institutes of taxation: provided that such persons may nonetheless be required to be tested by the Institute as to proficiency in Maltese taxation; or
c. They occupy senior posts in Government Departments which are primarily concerned with taxation in Malta; or
d. They do not qualify for membership as aforesaid but they are lawyers, accountants or other graduates who have written their thesis or dissertation, as the case may be, on taxation subject.
An associate shall be eligible to be classified as a Fellow of the Institute after having completed a period of five years
as an Associate of the Institute. Such Associate shall apply to the Council to be admitted as Fellow and the Council
shall accept such application if it is satisfied that the seniority and experience of the member warrants admission as
aforesaid: provided that,
a. No person shall be admitted as Fellow unless he is thirty years of age.
b. The period of five years may be shortened or dispensed with the Council in exceptional cases.