1. Terms & Conditions

1.1 Engagement and Payment

·        A non-refundable deposit of fifty percent (50%) of the service fee is required upon confirmation of the engagement.

·        The balance fifty percent (50%) must be settled after the consultation meeting but before submission of any documents to LHDN.

·        Non-payment grants the Company the right to withhold services and/or refuse submissions.

·        Payments are to be made to:
- Bank: RHB BANK
- Account Number: 2623 4400 0082 52
- Account Holder: AA & PARTNERS PLT

1.2 Service Delivery

·        Documents must be submitted within 48 hours of the deposit payment.

·        Service delays may occur if there are issues with document completeness or external parties such as LHDN.

·        The filing process will require up to 7 working days after account completion.

·        No modifications to accounts will be accepted once agreed upon after the consultation.

1.3 Document Delivery

·        Free document delivery is available within a 20 km radius of the Company's office.

·        Deliveries outside this radius shall be made via courier, and costs will be borne by the Client.

·        The Client must confirm receipt of documents within 48 hours of delivery.

1.4 Subscription Services

·        Monthly service subscription renews automatically each year unless properly canceled according to the Cancellation Policy.

·        Subscription pricing may be adjusted annually in April, based on the Client’s latest CP58.

1.5 Termination

The Company reserves the right to terminate services immediately if the Client breaches any terms of this Agreement or engages another service provider without proper termination of this agreement.


2. Cancellation and Refund Policy

2.1 Deposit and Refunds

·        All deposits are non-refundable once paid, under any circumstances.

2.2 Service Cancellation

·        Cancellations are only permitted within forty-eight (48) hours of deposit payment.

·        Deposits received will be applied as cancellation fees.

·        No cancellations are allowed after the initial 48-hour period; the Client must complete full payment as agreed.

2.3 Subscription Cancellation

·        Subscription cancellations are processed on a quarterly basis.

·        The Client must submit a written cancellation notice at least thirty (30) days prior to the end of the current quarter via the Company’s official cancellation form.

·        Mid-quarter cancellations are not permitted; the subscription will remain active until the end of the quarter.

·        No refunds will be issued for subscription cancellations, irrespective of when the cancellation notice is submitted.

·        The Client is required to continue paying the full subscription fees until the end of the active service period.


3. Privacy Policy

3.1 Data Collection and Use

·        The Company collects only essential personal and business information necessary for the provision of services.

3.2 Confidentiality

·        All Client information, including financial data and documentation, will be kept strictly confidential and used solely for fulfilling professional obligations.

·        The Company will not disclose Client information to third parties without prior written consent, except as required by law or regulatory authorities.

3.3 Data Security

·        The Company implements reasonable technical and organizational measures to safeguard Client data against unauthorized access, loss, or disclosure.

3.4 Client Rights

·        Clients have the right to request access to, correction of, or deletion of their personal information by contacting the Company directly.

3.5 Third-Party Services

·        The Company may use third-party services (such as courier services or tax portals) solely for processing or delivery purposes. These providers are contractually obligated to maintain the confidentiality of the information shared.


4. Tax Audit Representation Services

The Company will provide tax audit representation services, which include meetings with LHDN representatives, preparation of necessary documentation, and consultations on audit matters.
By engaging these services, the Client acknowledges and agrees to the Company’s detailed tax audit terms, available upon request.


5. Audit and Investigation Clients – Printing Charges

• Effective immediately, Clients undergoing tax audits or investigations conducted by the Lembaga Hasil Dalam Negeri (LHDN) shall be subject to additional charges for any printing of documents related to their audit or investigation cases.

• This charge is implemented to manage operational costs and ensure efficiency in handling documentation requirements.

• The applicable printing charges will be communicated to the Client in advance and must be settled prior to the release or submission of any printed materials.

• Failure to settle the printing charges may result in delays in document handling and communication with the relevant authorities.


6. Governing Law

This Agreement shall be governed by and construed under the laws of Malaysia. All disputes arising hereunder shall be subject to the exclusive jurisdiction of the courts of Malaysia.


7. Entire Agreement

This document constitutes the entire agreement between the Parties regarding the services described and supersedes all prior discussions, agreements, or representations, whether oral or written.