Legal Documentation
Terms & Conditions
Effective Date: 5 March 2026 | Last Updated: 1 April 2026
These Terms and Conditions govern the engagement between Normalis ("the Firm", "we", "us") and clients ("you", "the Client") who engage our advisory services. Please read these terms carefully before proceeding with any engagement. By instructing us or using our services, you acknowledge that you have read and understood these terms.
Table of Contents
- 1. Definitions
- 2. Acceptance of Terms
- 3. Service Description
- 4. Client Responsibilities
- 5. Engagement & Instructions
- 6. Payment Terms
- 7. Intellectual Property
- 8. Confidentiality
- 9. Disclaimers
- 10. Limitation of Liability
- 11. Termination
- 12. Dispute Resolution
- 13. General Provisions
- 14. Changes to These Terms
- 15. Contact Information
1. Definitions
For the purposes of these Terms and Conditions, the following definitions apply:
- "Agreement" — means these Terms and Conditions together with any engagement letter, proposal, or written scope of services issued by the Firm.
- "Client" / "You" — means any individual, company, or organisation that instructs or engages Normalis for advisory services.
- "Firm" / "We" / "Us" — means Normalis, operating from 25 Jalan Sultan Ismail, 50250 Kuala Lumpur, Malaysia.
- "Services" — means tax advisory, company secretarial, anti-corruption compliance advisory, and any related advisory work undertaken by the Firm.
- "Deliverables" — means any written reports, documents, policies, or other outputs produced by the Firm in the course of an engagement.
- "Engagement Letter" — means the written document issued by the Firm confirming the scope, fees, and conditions of a specific engagement.
- "Content" — means all materials, data, and information provided by either party in connection with the engagement.
- "Applicable Law" — means the laws of Malaysia, including but not limited to the Companies Act 2016, the Income Tax Act 1967, and the Malaysian Anti-Corruption Commission Act 2009.
2. Acceptance of Terms
By instructing the Firm, submitting an enquiry form, or signing an engagement letter, you confirm that you have read, understood, and agree to be bound by these Terms and Conditions.
Engagement with our services is available only to persons who are at least 18 years of age and who have the legal capacity to enter into binding agreements. Where you instruct us on behalf of a company or organisation, you represent that you have the necessary authority to bind that entity.
If you do not agree with any part of these terms, you should not proceed with an engagement and should contact us to discuss your concerns before instructing us.
3. Service Description
Normalis provides professional advisory services in the following areas:
Advisory on personal and corporate tax planning, compliance with Inland Revenue Board of Malaysia (IRBM) requirements, and assistance with tax incentive applications. Services are typically structured around the annual tax cycle or specific transactions.
Ongoing statutory support including maintenance of records, filing of annual returns with the Companies Commission of Malaysia (SSM), and advisory on compliance under the Companies Act 2016. Retainer arrangements are available.
Advisory on corporate liability under the Malaysian Anti-Corruption Commission Act 2009, Section 17A. Includes adequate procedures assessment, policy development, risk mapping, and implementation guidance. Typical engagements run six to ten weeks.
The precise scope of services for any engagement will be confirmed in an Engagement Letter. Services are available to clients based in Malaysia and to foreign-owned entities operating within Malaysia's regulatory framework.
4. Client Responsibilities
To allow the Firm to perform its services effectively, you agree to:
- Provide accurate, complete, and timely information relevant to the engagement
- Notify us promptly of any changes in your circumstances that may affect the scope of our advice
- Not withhold information that is material to the advisory services being provided
- Ensure that any information or documents you provide do not infringe the rights of third parties
- Comply with all applicable laws and regulations in connection with your use of our services
- Appoint a designated point of contact for the engagement where applicable
- Pay fees in accordance with the payment terms set out in the Engagement Letter and these Terms
The Firm reserves the right to revise advice or deliverables if material information is later found to have been omitted or incorrectly provided. Additional fees may apply in such circumstances.
5. Engagement & Instructions
All engagements are formalised through an Engagement Letter that sets out the agreed scope, fees, deliverables, and timeline. Services will only commence upon receipt of a signed or confirmed Engagement Letter and any applicable initial payment.
Instructions may be provided in writing or verbally. Where verbal instructions are given, we recommend that these be followed up in writing to avoid ambiguity. The Firm may act on written instructions without further verification of the sender's identity if instructions are received from a recognised email address associated with the engagement.
Any material changes to the scope of an engagement must be agreed in writing. Scope changes may result in revised fees and revised timelines, which will be communicated to you before work proceeds.
6. Payment Terms
All fees are denominated in Malaysian Ringgit (MYR) unless otherwise stated in the Engagement Letter. Current advisory fee structures are as follows:
| Service | Fee (MYR) |
|---|---|
| Tax Advisory | 4,800 |
| Company Secretarial | 1,800 |
| Anti-Corruption Compliance | 6,500 |
Payment is due within 14 days of invoice date unless otherwise agreed. For retainer arrangements, fees are payable monthly in advance. The Firm accepts payment by bank transfer to our designated account details provided in the invoice.
Late payment may result in suspension of services. Invoices outstanding beyond 30 days may attract a late payment charge of 1.5% per month. All fees are exclusive of applicable taxes unless expressly stated otherwise.
Refund Policy: Where an engagement is terminated before completion, fees will be charged on a pro-rata basis for work performed up to the date of termination. Advance payments for work not yet commenced will be refunded within 14 business days, subject to an administrative fee where applicable.
7. Intellectual Property
All methodologies, frameworks, templates, and proprietary processes used by the Firm in delivering services remain the intellectual property of Normalis. Deliverables prepared specifically for your engagement are licensed to you on a limited, non-exclusive, non-transferable basis for your internal use only.
You may not reproduce, distribute, or adapt Deliverables for commercial purposes or share them with third parties without the prior written consent of the Firm. Any client-provided materials remain the property of the Client.
Where deliverables incorporate regulatory guidance, legislative text, or publicly available materials, those elements are subject to their respective rights and terms.
8. Confidentiality
Both parties agree to maintain the confidentiality of all information exchanged in connection with an engagement. The Firm will not disclose client information to third parties except:
- Where required by law or a competent regulatory authority
- With your prior written consent
- To sub-contractors or professional advisors bound by equivalent confidentiality obligations
- To the extent necessary to defend the Firm in any legal proceedings
This confidentiality obligation survives termination of the engagement for a period of five years.
9. Disclaimers
Our services are provided for advisory purposes only. Advice given by the Firm is based on the information provided by you and the law as it stands at the date of the advice. The Firm does not accept responsibility for changes in legislation or regulatory guidance that occur after the date of delivery of advice.
Nothing in our advice should be construed as a representation or assurance as to the outcome of any regulatory process, legal proceeding, or tax assessment. Advisory services are not a substitute for formal legal representation where court proceedings or formal dispute resolution are involved.
Our website and any materials published on it are provided for general informational purposes and do not constitute legal advice applicable to your specific situation.
10. Limitation of Liability
To the fullest extent permitted by law, the Firm's liability to you for any claim arising from or in connection with our services shall be limited to the total fees paid by you for the specific engagement to which the claim relates.
The Firm shall not be liable for:
- Indirect, consequential, or special loss or damage
- Loss of profit, business, or revenue
- Loss arising from reliance on advice by third parties
- Delays caused by factors outside the Firm's reasonable control
- Loss resulting from incomplete or inaccurate information provided by you
Nothing in these Terms limits liability for death or personal injury caused by negligence, or for fraud or fraudulent misrepresentation.
11. Termination
Either party may terminate an engagement by providing 14 days' written notice to the other party. The Firm may terminate with immediate effect if:
- You fail to make payment when due and the failure continues for 14 days after notice
- You provide materially false or misleading information
- Continuing the engagement would place the Firm in breach of any applicable professional or legal obligation
- The engagement becomes impractical due to circumstances beyond the Firm's control
Upon termination, all outstanding fees for work performed become immediately payable. The Firm will return client-provided materials within a reasonable time. Provisions relating to confidentiality, intellectual property, and limitation of liability survive termination.
12. Dispute Resolution
These Terms and Conditions are governed by and construed in accordance with the laws of Malaysia. The parties agree to submit to the exclusive jurisdiction of the courts of Malaysia.
In the event of a dispute, the parties agree to first attempt to resolve the matter through informal negotiation. Either party may initiate this process by providing written notice of the dispute. The parties will then have 30 days to negotiate in good faith.
If informal resolution is unsuccessful, either party may refer the matter to mediation under the rules of the Malaysian Mediation Centre before commencing formal proceedings. Mediation costs shall be shared equally unless otherwise agreed.
13. General Provisions
Entire Agreement: These Terms, together with any Engagement Letter, constitute the entire agreement between the parties regarding the subject matter and supersede all prior discussions, representations, or agreements.
Severability: If any provision of these Terms is found to be unenforceable, the remaining provisions will continue in full force and effect.
Waiver: Failure to enforce any provision of these Terms does not constitute a waiver of that provision or any other provision.
Assignment: You may not assign or transfer your rights or obligations under these Terms without our prior written consent. We may assign our obligations to a successor business.
Notices: Written notices under these Terms should be sent to the contact details provided in the Engagement Letter or to [email protected].
Force Majeure: Neither party shall be liable for delays or failures caused by circumstances beyond their reasonable control, including acts of government, natural disasters, or widespread disruption of infrastructure.
14. Changes to These Terms
The Firm reserves the right to update these Terms and Conditions at any time. Where changes are material, we will notify existing clients by email at least 14 days before the changes take effect.
The current version of these Terms is always available on our website. Continued engagement with our services after the effective date of any changes constitutes your acceptance of the updated Terms.
The date at the top of this document reflects when these Terms were last reviewed and updated.
15. Contact Information
For questions relating to these Terms and Conditions, please contact: