Terms & Conditions

1. Definitions

• "Agreement" means these Terms and Conditions together with any engagement letter or service proposal.
• "We / Us / Our" refers to Bestari Tax, operating from Suite 10-1, Menara Centara, Jalan Kuning, 50400 Kuala Lumpur.
• "Client / You" refers to the individual or entity engaging our services.
• "Services" means tax filing, tax advisory, and tax dispute representation as described on this website or in a signed engagement letter.
• "LHDN" means the Inland Revenue Board of Malaysia (Lembaga Hasil Dalam Negeri).
• "Content" means reports, computations, correspondence, and advisory materials produced by us in the course of an engagement.

2. Acceptance of Terms

By engaging our services, submitting an enquiry through this website, or signing an engagement letter, you acknowledge and agree to be bound by these Terms and Conditions. If you are entering into this agreement on behalf of a company or other legal entity, you represent that you have authority to do so.

You must be at least 18 years of age to engage our services. Corporate engagements require an authorised signatory as identified in the company's resolution or appointment documents.

3. Service Description

Bestari Tax provides three primary services to clients in Malaysia:

• Personal & Corporate Tax Filing — preparation and e-filing of annual income tax returns under the Income Tax Act 1967, including deduction identification and LHDN correspondence.
• Tax Planning & Incentive Advisory — structured advisory on available tax incentives, investment allowances, and transfer pricing documentation within the scope of Malaysian tax legislation.
• Tax Audit Defense & Dispute Resolution — representation and advisory support for clients facing LHDN audits, additional assessments, or appeals to the Special Commissioners of Income Tax.

Service availability is subject to our capacity at the time of engagement. We will communicate any scheduling constraints clearly before a formal engagement commences.

4. Engagement Process

A formal engagement commences upon receipt of a signed engagement letter and the agreed initial payment (where applicable). Engagements initiated through the website contact form are treated as enquiries until confirmed in writing.

We may decline to accept an engagement at our discretion, including where a conflict of interest exists or where we assess that the scope requested falls outside our areas of practice.

5. Client Obligations

To allow us to deliver services effectively, you agree to:

• Provide accurate, complete, and timely information and documents as requested
• Inform us promptly of any changes to your tax situation, business structure, or contact details
• Not use our services in connection with any activity that is unlawful under Malaysian law
• Review all documents prepared on your behalf before submission and confirm their accuracy
• Maintain copies of all documents shared with us and filed with tax authorities

We are not liable for errors or delays arising from inaccurate or incomplete information provided by you.

6. Intellectual Property

All advisory reports, tax computations, correspondence templates, and methodology materials produced by Bestari Tax remain our intellectual property unless otherwise agreed in writing. You receive a non-exclusive licence to use the output of our services for the purposes of your personal or corporate tax compliance.

You may not reproduce, distribute, or adapt our advisory materials for resale or for the benefit of third parties without our prior written consent.

7. Payment Terms

Fees

Our published service fees are:

Fees are quoted in Malaysian Ringgit (RM) and are exclusive of any applicable taxes unless stated otherwise. Scope-specific quotes will be confirmed in an engagement letter prior to commencement.

Payment Schedule

• An initial deposit of 50% is due prior to commencement of work, unless otherwise agreed
• The remaining balance is due upon delivery of the final deliverable or filing confirmation
• Fees for additional scope or out-of-scope work will be communicated in advance

Late Payment

Invoices unpaid within 30 days of the due date may attract a late charge of 1.5% per month on the outstanding balance. We reserve the right to suspend service delivery in the event of outstanding payment.

Refunds

Deposits are non-refundable once work has commenced. Where a service cannot be completed due to circumstances within our control, a fair assessment of work completed will be made and any appropriate adjustment applied. No refunds will be issued after filing or delivery of the final advisory report.

8. Confidentiality

We treat all client information as strictly confidential. We will not disclose your financial data, tax position, or engagement details to third parties except as required by law, with your written consent, or in the course of submitting filings and correspondence to LHDN on your instructions.

This obligation of confidentiality continues after the termination of any engagement and is binding on all personnel engaged in your matter.

9. Disclaimers

Our services constitute professional advisory assistance and are based on the information you provide and our interpretation of applicable Malaysian law at the time of engagement. Tax law is subject to change and rulings by LHDN or the courts may alter the applicability of advice provided.

We do not warrant any particular outcome from LHDN, including approval of incentive applications, acceptance of filed returns without query, or resolution of disputes in your favour. The outcome of any tax proceeding depends on multiple factors, including authority discretion, which are outside our control.

Our services are not a substitute for independent legal advice in matters that go beyond tax law, including corporate restructuring, employment law, or regulatory compliance outside the tax context.

10. Limitation of Liability

To the extent permitted by Malaysian law, Bestari Tax's aggregate liability arising from any engagement — whether in contract, tort, or otherwise — is capped at the total fees paid by you in connection with that specific engagement.

We are not liable for indirect, consequential, or incidental losses, including loss of profit, business opportunity, or penalties arising from delays caused by incomplete or inaccurate information provided by you.

Nothing in these terms excludes liability for fraud, wilful misconduct, or any liability that cannot be excluded under applicable Malaysian law.

11. Termination

Either party may terminate an engagement with 14 days' written notice. Upon termination, you will be invoiced for work completed up to the termination date.

We may terminate an engagement immediately if you provide materially false information, fail to respond to repeated requests for documents, or if continuing the engagement would place us in breach of professional or legal obligations.

Termination does not affect accrued rights, outstanding payment obligations, or the confidentiality provisions of this Agreement.

12. Dispute Resolution

These Terms and Conditions are governed by and construed in accordance with the laws of Malaysia. Any dispute arising from or in connection with this Agreement shall first be referred to good-faith negotiation between the parties.

If negotiation does not resolve the dispute within 30 days, either party may refer the matter to mediation under the Malaysian Mediation Centre. Should mediation also fail, the courts of Malaysia shall have exclusive jurisdiction over the dispute.

13. General Provisions

• Entire Agreement — These Terms, together with any engagement letter, constitute the entire agreement between the parties regarding the services.
• Severability — If any provision is found to be unenforceable, the remaining provisions continue in full force.
• Waiver — Failure to enforce any provision does not constitute a waiver of the right to enforce it in future.
• Assignment — You may not assign your rights or obligations without our prior written consent. We may assign our obligations to a qualified successor entity.
• Force Majeure — We are not liable for delays caused by circumstances beyond our reasonable control, including regulatory changes, system outages, or acts of government.

14. Changes to Terms

We may update these Terms and Conditions periodically. Any material changes will be reflected in the effective date shown at the top of this page. Continued engagement with our services after the effective date of any revised Terms constitutes acceptance of those changes.

We recommend checking this page periodically if you have an ongoing engagement with us.

15. Contact for Legal Enquiries

Questions about these Terms may be directed to: