These Terms & Conditions govern the engagement of advisory, compliance, and representation services provided by Adil Tax Law ("the Firm"). By proceeding with an engagement — whether confirmed in writing, verbally, or by conduct — the client accepts these terms in their entirety.
These terms apply alongside any separate Engagement Letter issued for a specific matter. In the event of conflict, the Engagement Letter prevails.
The following terms carry the meanings set out below throughout this document and in all Engagement Letters issued by the Firm.
| Term | Meaning |
|---|---|
| "the Firm" | Adil Tax Law, a tax advisory practice operating from Suite B-15-3, Plaza Mont Kiara, Kuala Lumpur. |
| "Client" | The individual, company, or other legal entity that engages the Firm for services, as identified in the Engagement Letter. |
| "Engagement Letter" | A written document issued by the Firm confirming the scope, fee basis, and specific terms of a discrete matter. |
| "Services" | Tax advisory, compliance, and dispute representation services described in the applicable Engagement Letter, consistent with the Firm's published service descriptions. |
| "Deliverable" | Any written memorandum, analysis, letter, filing review, or representation document produced by the Firm for the Client. |
| "LHDN" | Lembaga Hasil Dalam Negeri Malaysia (Inland Revenue Board of Malaysia). |
| "ITA" | Income Tax Act 1967 (Malaysia), as amended from time to time. |
| "Confidential Information" | All financial, legal, and operational information disclosed by either party in connection with an engagement, whether marked confidential or not. |
The Firm provides tax advisory, compliance review, and dispute representation services to individuals and entities subject to Malaysian tax law. The precise scope of each engagement is confirmed in the relevant Engagement Letter.
Our advisory work is based on the documented circumstances you provide. We do not prepare filings on a speculative basis, nor do we advise on structures or positions we do not believe to be supportable under the ITA and applicable guidelines.
Unless explicitly included in an Engagement Letter, the following are outside the scope of the Firm's services:
The Firm relies on the accuracy and completeness of information provided by the Client. We will ask for the documents and data we need; however, the Client bears responsibility for ensuring what is provided to us is accurate. Advice issued on the basis of incomplete or incorrect information is not the Firm's liability.
The Firm's standard service fees as published on its website are as follows:
| Service | Standard Fee | Basis |
|---|---|---|
| Personal Tax Filing Review & Planning | RM 640 | Per engagement session |
| Corporate Tax Compliance & Advisory Retainer | RM 2,800 | Per month (retainer) |
| Tax Dispute Resolution & Appeal Representation | RM 3,800 | Commencement fee (scope agreed per matter) |
Fees for matters outside these standard services, or for engagements of unusual complexity, will be agreed in the Engagement Letter before work commences. SST (Sales and Service Tax) is charged at the applicable rate where the Firm is registered and the service is taxable.
Where payment is not received by the due date, the Firm reserves the right to charge interest at 1.5% per month on the outstanding balance, and to suspend services until the account is settled. Where suspension of services may prejudice a filing deadline or hearing date, the Firm will notify the Client in writing at least seven days in advance.
Out-of-pocket disbursements reasonably incurred in the course of an engagement — such as LHDN filing fees, courier charges, or third-party professional fees incurred with the Client's approval — will be billed at cost.
A well-functioning engagement depends on the Client's active co-operation. The Client agrees to:
The Firm treats all Client information as confidential. We do not disclose Client information to third parties except:
The Client agrees not to disclose the content of the Firm's advice, Deliverables, or internal communications to third parties without the Firm's consent, except to the Client's own professional advisers acting in the same matter. Deliverables are prepared for the use of the named Client only and should not be relied upon by third parties.
Confidentiality obligations survive the termination of the engagement for a period of five (5) years.
To the extent permitted by Malaysian law, the Firm's aggregate liability to the Client arising from any engagement — whether in contract, tort, or otherwise — shall not exceed the total fees paid by the Client to the Firm for the specific matter giving rise to the claim.
The Firm is not liable for any indirect, consequential, or special loss, including but not limited to: loss of profits, loss of business, or penalties and interest charged by LHDN on amounts that were the Client's underlying tax liability.
Where the Firm relies on information provided by the Client, the Client's accountants, or publicly available LHDN publications, the Firm is not responsible for losses arising from inaccuracies in that information, provided the Firm applied reasonable professional care in its use.
Advice reflects the law and LHDN practice as understood at the time it is given. The Firm is not responsible for changes in law, LHDN practice directions, or administrative policy that occur after advice is issued, unless the Firm is retained on an ongoing basis and has agreed to keep the relevant advice current.
All Deliverables — including written memoranda, analysis documents, precedent letters, and planning notes — are the intellectual property of the Firm. A non-exclusive licence to use the Deliverable for the stated purpose of the engagement is granted to the Client upon full payment of fees.
Deliverables may not be reproduced, published, adapted, or shared beyond the Client's own use without the Firm's prior written consent. Submission of a Deliverable or extract thereof to LHDN in connection with the matter for which it was prepared does not constitute a breach of this provision.
The Client may terminate an engagement at any time by written notice to the Firm. Fees for work completed to the date of termination are due and payable. For retainer engagements, the month in which termination occurs is payable in full.
The Firm may terminate an engagement with reasonable notice where:
In dispute matters with imminent deadlines, the Firm will provide as much notice as the circumstances reasonably allow and will advise the Client on steps needed to protect their position.
On termination, the Firm will return original Client documents and records. The Firm retains copies of its own working papers and correspondence for a minimum of seven years.
If you are dissatisfied with any aspect of the Firm's service, we ask that you raise the matter in writing with the principal handling your engagement in the first instance. We take all concerns seriously and will respond within ten (10) working days.
If the concern is not resolved to your satisfaction, you may request that it be reviewed by the firm's managing principal. We will provide a written response to escalated complaints within twenty (20) working days.
Any dispute arising out of or in connection with these Terms or an Engagement Letter that cannot be resolved through the above process shall be submitted to mediation in Kuala Lumpur before either party commences litigation. These Terms are governed by and construed in accordance with the laws of Malaysia, and the parties submit to the non-exclusive jurisdiction of the courts of Malaysia.
The Firm processes personal data in accordance with the Personal Data Protection Act 2010 (PDPA). Our full Privacy Policy — which sets out what data we collect, how it is used, how long it is retained, and your rights as a data subject — is available at privacy-policy.html.
By engaging our services, the Client consents to the Firm processing personal data for the purposes described in that Policy. This includes sharing data with LHDN and other authorities as required by the Services we are engaged to provide.
The Firm is subject to the Anti-Money Laundering, Anti-Terrorism Financing and Proceeds of Unlawful Activities Act 2001 (AMLA). As a professional services provider, we are required to conduct customer due diligence (CDD) on all Clients before commencing an engagement and on an ongoing basis where warranted by the nature of the matter.
The Client agrees to provide identity documents, beneficial ownership information, and source-of-funds information as requested. The Firm is required by law to file reports with the Financial Intelligence and Enforcement Department (FIED) where it has knowledge or suspicion of money laundering or related activities; this obligation cannot be overridden by Client instruction or confidentiality provisions.
These Terms are governed by the laws of Malaysia. Any legal proceedings arising from or in connection with these Terms shall be conducted in the courts of Malaysia, subject to the mediation obligation in Section 9.3.
These Terms, together with the applicable Engagement Letter, constitute the entire agreement between the Firm and the Client in relation to the engagement and supersede any prior representations or understandings.
The Firm may update these Terms from time to time. The version in force at the time an Engagement Letter is issued applies to that engagement. Material changes to these Terms will be notified to ongoing retainer clients in writing with at least thirty (30) days' notice.
If any provision of these Terms is found to be invalid, unenforceable, or inconsistent with applicable law, that provision shall be read down to the minimum extent necessary, and the remaining provisions shall continue in full force.
No waiver by the Firm of any breach of these Terms shall be construed as a continuing waiver or as a waiver of any other or subsequent breach.
Questions regarding these Terms may be directed to the Firm at: