Terms & Conditions

1. Definitions

• "Bestari Legal", "we", "us", "our" — the tax advisory practice operating from Level 18, Menara Bestari, Persiaran KLCC, 50088 Kuala Lumpur, Wilayah Persekutuan.
• "Client", "you", "your" — the individual or entity that engages Bestari Legal for services.
• "Services" — personal tax filing assistance, corporate tax structuring advisory, and LHDN audit representation, as described on our website and confirmed in an Engagement Letter.
• "Engagement Letter" — the written document confirming scope, deliverables, fixed fee, and timeline for a specific service.
• "LHDN" — Lembaga Hasil Dalam Negeri Malaysia (Inland Revenue Board of Malaysia).
• "Agreement" — these Terms & Conditions together with the relevant Engagement Letter.

2. Acceptance of Terms

These terms apply to all persons who submit an enquiry through our website, enter into an Engagement Letter with Bestari Legal, or otherwise use our services. By proceeding, you confirm that you are at least 18 years of age and have the legal capacity to enter into this Agreement.

If you are engaging on behalf of a company or other legal entity, you represent that you have authority to bind that entity to these terms.

3. Service Description

Bestari Legal provides the following advisory services to clients in Malaysia:

• Personal Tax Filing Assistance — preparation and LHDN submission of individual income tax returns, including relief optimisation. Standard turnaround: two weeks from document receipt. Fee: RM 580.
• Corporate Tax Structuring — advisory on tax-efficient corporate structures, MIDA incentive applications, transfer pricing documentation, and withholding tax compliance. Engagement duration: four to eight weeks. Fee: RM 2,400.
• Tax Audit Representation — representation before LHDN during desk or field audits, including preparation, attendance, and negotiation. Timeline follows audit cycle. Fee: RM 5,000.

Services are available to clients throughout Malaysia. Geographic restrictions do not apply. All services are conducted within Malaysian jurisdiction and in accordance with the Income Tax Act 1967.

4. Engagement Process and Client Responsibilities

Each engagement commences upon both parties signing an Engagement Letter. You agree to:

• Provide accurate, complete, and timely documentation as requested by your assigned practitioner
• Notify us promptly of any changes in your financial circumstances or tax position during the engagement
• Not withhold information that is material to the services we are providing
• Respond to requests for clarification within a reasonable timeframe to avoid delays

Bestari Legal's advice is based solely on the information you provide. We are not liable for outcomes arising from incomplete or inaccurate information supplied by you.

5. Payment Terms

Fees are as stated in the Engagement Letter and are denominated in Malaysian Ringgit (RM). Payment is due as specified in the Engagement Letter — typically 50% upon commencement and the balance upon delivery of the final deliverable.

If the scope of an engagement needs to change materially due to circumstances not foreseeable at the time of the Engagement Letter, we will discuss any fee adjustment with you before proceeding. No additional charges will be applied without your prior agreement.

Refunds: If an engagement is terminated before delivery of the agreed deliverables, fees paid for work already performed are non-refundable. Any unused portion of prepaid fees will be refunded within 14 business days.

6. Service-Specific Terms

Personal Tax Filing: Our service covers the preparation and submission of the return for the tax year specified in the Engagement Letter. It does not include representation in subsequent LHDN queries arising from that filing unless separately engaged.

Corporate Structuring: Advisory is based on legislation and LHDN administrative practice current at the time of the engagement. We cannot account for future legislative changes. The structuring memo represents our professional opinion and is not a binding ruling from LHDN.

Audit Representation: We represent you before LHDN but cannot guarantee a specific assessment outcome. Our obligation is to present your position accurately, professionally, and in accordance with applicable law. Final assessment decisions rest with LHDN.

7. Intellectual Property

All methodologies, templates, and internal frameworks used by Bestari Legal remain our property. Deliverables produced specifically for your engagement (such as structuring memos and filing summaries) are provided for your use and are not to be distributed to third parties without our written consent.

Content on our website is protected by applicable Malaysian intellectual property laws. You may not reproduce or redistribute it without permission.

8. Disclaimers

Our services are provided on a professional best-efforts basis. Tax advisory involves professional judgement and is subject to interpretation. We do not warrant that any particular tax position will be accepted by LHDN or that any specific financial outcome will result from our advice.

General information on our website is for informational purposes only and does not constitute legal or tax advice specific to your situation.

9. Limitation of Liability

To the extent permitted by Malaysian law, Bestari Legal's total liability to you in connection with any engagement shall not exceed the total fees paid by you under the relevant Engagement Letter.

We are not liable for indirect, consequential, or special damages arising from our services, including loss of profit or tax penalties arising from LHDN decisions made on grounds beyond our control.

10. Confidentiality

We maintain strict confidentiality over all client information. We will not disclose your personal or financial data to third parties except as required for the performance of our services (e.g., LHDN submissions) or as required by law. This obligation continues after termination of the engagement.

11. Termination

Either party may terminate an engagement by giving written notice. Bestari Legal may terminate immediately if you provide false or misleading information, or if continuing the engagement would require us to act contrary to professional standards or applicable law.

Upon termination, we will provide you with all documents and materials relating to your file. Fees for work performed to date are payable regardless of termination.

12. Dispute Resolution

These Terms & Conditions are governed by the laws of Malaysia. In the event of a dispute, we encourage both parties to seek resolution informally in the first instance by contacting us at [email protected].

If informal resolution is not possible, disputes shall be subject to the exclusive jurisdiction of the courts of Malaysia, with Kuala Lumpur as the agreed venue.

13. General Provisions

• Entire Agreement: These Terms together with the Engagement Letter constitute the entire agreement between the parties for the relevant engagement.
• Severability: If any provision is found unenforceable, the remaining provisions continue in full force.
• Waiver: Failure to enforce any provision does not constitute a waiver of that provision.
• Assignment: You may not assign your rights under this Agreement without our written consent.

14. Changes to Terms

We may update these Terms from time to time. Changes will be reflected by an updated "Last Updated" date above. For active engagements, the terms in effect at the time of your Engagement Letter apply. Continued use of our website following changes constitutes acceptance of the updated terms.

15. Contact

Bestari Legal
Level 18, Menara Bestari, Persiaran KLCC, 50088 Kuala Lumpur, Wilayah Persekutuan
Email: [email protected]
Phone: +60 3-2091 6473