Terms & Conditions

1. Definitions

In these Terms and Conditions, the following words carry the meanings set out below:

2. Acceptance of Terms

By accessing this Website or engaging our Services, you confirm that:

• You have read and understood these Terms and Conditions.
• You are at least 18 years of age or represent an entity with the capacity to enter into binding agreements under Malaysian law.
• If acting on behalf of a company, you have authority to bind that company to this Agreement.

If you do not agree with any part of these terms, please refrain from using the Website or engaging our Services.

3. Service Description

Bestari Legal provides professional tax advisory and compliance services to individuals and corporate clients in Malaysia. Our principal service areas include:

• Personal Income Tax Advisory & Filing — assessment, relief identification, and LHDN submission for individuals and sole proprietors.
• Corporate Tax Planning & Compliance — tax computation review, incentive evaluation, and quarterly planning for companies.
• International Tax & Cross-Border Structuring — double taxation agreement analysis, PE risk assessment, and GST advisory for multi-jurisdictional groups.

The specific scope of each engagement is defined in the engagement letter provided prior to commencement. Services not expressly covered in the engagement letter are outside the scope of the Agreement.

4. Engagement Terms

Prior to commencing any advisory work, we will provide a written engagement letter setting out:

• The specific services to be provided and their scope.
• The fees payable and payment schedule.
• The estimated timeline and key milestones.
• The information and documents you are required to provide.
• Any applicable limitations on the advice to be given.

Our advisory work commences upon your written acceptance of the engagement letter. Verbal instructions alone are insufficient to create a binding engagement.

5. Client Obligations

To enable us to provide services properly, you agree to:

• Provide accurate, complete, and timely information as requested.
• Notify us promptly if any information previously provided changes materially.
• Not use our services for any purpose that is unlawful or contrary to applicable regulations.
• Review and respond to our queries within a reasonable time to avoid delays in submission deadlines.
• Make payment in accordance with the agreed schedule.

We reserve the right to suspend services if inaccurate or withheld information materially affects the quality or compliance of our work.

6. Payment Terms

• All fees are quoted in Malaysian Ringgit (MYR) and are exclusive of any applicable taxes including Service Tax.
• Payment is due within 14 calendar days of invoice date, unless otherwise stated in the engagement letter.
• Late payments may attract an administrative charge at the rate set out in the engagement letter.
• Fees paid for work already commenced are non-refundable unless we have materially failed to deliver the agreed scope.
• Accepted payment methods: bank transfer (FPX / IBG) and cheque payable to Bestari Legal.

7. Intellectual Property

All advisory memoranda, written analyses, tax computations, templates, and website content produced by Bestari Legal remain our intellectual property unless expressly transferred in writing.

We grant you a non-exclusive, non-transferable licence to use the deliverables produced under your engagement solely for the purpose for which they were prepared. You may not reproduce, distribute, or re-use these materials commercially without prior written consent.

All trademarks, trade names, and logos on this Website belong to Bestari Legal or their respective owners.

8. Confidentiality

We maintain strict professional confidentiality over all client information and documents received in connection with an engagement. We will not disclose your information to third parties except:

• As required by law, regulatory mandate, or court order.
• To LHDN or other authorities with your prior instruction.
• To our professional indemnity insurer on a strictly need-to-know basis.

Our confidentiality obligations survive the termination of an engagement.

9. Disclaimers

• No outcome warranty: Tax advisory involves interpretation of law and regulation. We provide our professional opinion but cannot represent that LHDN or any authority will agree with the positions taken.
• Legislative changes: Tax laws change. Advice given is based on the law in force at the time. We are not obliged to update prior advice unless engaged to do so.
• Website accuracy: General information on this Website is for illustrative purposes only and does not constitute professional advice. Specific advice requires a formal engagement.
• Website availability: We do not represent that this Website will be available at all times without interruption or error.

10. Limitation of Liability

To the extent permitted by Malaysian law:

• Our total aggregate liability to you in connection with any engagement shall not exceed the fees paid by you for that specific engagement.
• We are not liable for indirect, consequential, or punitive losses including loss of profit, loss of contracts, or reputational damage.
• We are not liable for losses arising from incorrect or incomplete information provided by you.

Nothing in these Terms excludes or limits liability for fraud, wilful misconduct, or any matter where exclusion would be unlawful.

11. Indemnification

You agree to indemnify and hold harmless Bestari Legal, its advisors, and staff from any claims, losses, penalties, or legal costs arising from: (a) inaccurate or withheld information you provided; (b) your breach of these Terms; or (c) your use of our deliverables outside the scope of the engagement.

12. Termination

Either party may terminate an engagement with 14 days' written notice. Upon termination:

• Fees for work completed up to the termination date remain payable.
• We will provide reasonable assistance to transition the matter to another advisor, at cost.
• Confidentiality and intellectual property provisions survive termination.

We reserve the right to withdraw from an engagement immediately if a professional or ethical conflict arises that we are unable to resolve.

13. Dispute Resolution

These Terms and Conditions are governed by and construed in accordance with the laws of Malaysia. The courts of Kuala Lumpur shall have exclusive jurisdiction.

Before initiating formal legal proceedings, the parties agree to attempt resolution through good faith discussion. Either party may request a structured mediation session under the auspices of the Asian International Arbitration Centre (AIAC) or a mutually agreed mediator.

The mediation process does not prevent either party from seeking urgent injunctive or interim relief from a court of competent jurisdiction.

14. General Provisions

• Entire Agreement: These Terms and the engagement letter constitute the entire agreement between the parties and supersede all prior discussions.
• Severability: If any provision is found unenforceable, it will be modified to the minimum extent necessary, and remaining provisions continue in full force.
• Waiver: Failure to enforce any right under these Terms does not constitute a waiver of that right.
• Assignment: You may not assign your rights under an engagement to any third party without our prior written consent.
• Changes to Terms: We may update these Terms from time to time. The current version is always available on this Website. Continued engagement after an update constitutes acceptance.

15. Contact

For questions regarding these Terms and Conditions or any aspect of your engagement: