Terms & Conditions

2. About Tuai Counsel

Tuai Counsel is a tax law practice based in Johor Bahru, Malaysia. The practice advises individuals, entrepreneurs, and companies on Malaysian income tax, Real Property Gains Tax, indirect tax, and related disputes before the Inland Revenue Board and appellate bodies.

Our principal office is at 89, Jalan Wong Ah Fook, 80000 Johor Bahru, Johor, Malaysia. We can be reached by telephone at +60 7-229 4716 or by email at [email protected].

3. Nature of Website Content

The content published on this website — including articles, worked examples, service descriptions, and general explanations of Malaysian tax law — is provided for information and orientation purposes only. It does not constitute legal or tax advice, and it does not create a solicitor-client or adviser-client relationship between you and Tuai Counsel.

Tax positions depend on facts, and facts vary. Nothing on this website should be relied upon as a basis for making a decision about your tax affairs without first obtaining advice specific to your circumstances from a qualified practitioner. If you would like to discuss your position, you are welcome to submit an enquiry through our contact form.

Where worked examples appear on this site, they are illustrative. They are constructed to explain a concept, with assumptions stated at the outset. They should not be applied to real assessments without adjustment for your actual numbers and circumstances.

4. No Solicitor-Client Relationship

Submitting an enquiry through this website — including through the contact form or the Situation Summary form — does not create a solicitor-client or advisory relationship. Such a relationship arises only when Tuai Counsel has confirmed in writing that it has accepted your matter and the terms of the engagement have been agreed.

Until that point, any response from a practitioner to your enquiry is a preliminary exchange only, and does not constitute legal or tax advice on which you may rely.

5. Intellectual Property

All text, worked examples, design elements, and other content on this website are the intellectual property of Tuai Counsel unless otherwise stated. You may read and print content for your own personal, non-commercial reference. You may not reproduce, republish, or distribute material from this site without prior written permission from Tuai Counsel.

Where legislation, government guidance, or public domain materials are referenced or quoted, those remain the property of their respective authors or issuing bodies.

6. Accuracy and Currency of Information

Malaysian tax law changes through the annual Finance Act, Gazette Orders, and IRB practice notes. We make reasonable efforts to keep content on this website current, but we do not warrant that every page reflects the most recent legislative position at the time you read it.

If you are considering a transaction or making a filing decision, please contact us directly or check the latest materials from the Inland Revenue Board and the Royal Malaysian Customs Department rather than relying solely on what is published here.

7. Limitation of Liability

To the extent permitted by Malaysian law, Tuai Counsel and its practitioners are not liable for any loss or damage arising from your use of, or reliance on, information published on this website. This includes, without limitation, any tax liability, penalties, or interest arising from a decision made on the basis of website content rather than specific professional advice.

This limitation does not affect any liability that arises under a separately agreed engagement letter or retainer.

8. External Links

This website may include links to external resources such as government portals, the Inland Revenue Board website, the Companies Commission of Malaysia, and publicly accessible legal databases. These links are provided for convenience. Tuai Counsel does not control external sites and is not responsible for their content, availability, or accuracy.

9. Privacy and Data

How we handle personal data submitted through this website is described in our Privacy Policy. Our use of cookies is described in our Cookie Policy. Both policies form part of these terms.

10. Governing Law

These terms are governed by the laws of Malaysia. Any dispute arising from your use of this website shall be subject to the exclusive jurisdiction of the courts of Malaysia.

11. Amendments

We may update these terms from time to time. Where changes are substantive, the "Last Updated" date at the top of this page will reflect the revision. Continued use of the website after a change constitutes acceptance of the amended terms.

12. Contact

If you have questions about these terms, or if you would like to discuss your tax position with a practitioner, please contact us:

Tuai Counsel
89, Jalan Wong Ah Fook, 80000 Johor Bahru, Johor, Malaysia
Email: [email protected]
Phone: +60 7-229 4716