Price, refund and cancellation policy

1. Price and payment

1.1 Engagement and Payment

• A 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.

1.4 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.

2. Refund and cancellation policy

At AA & Partners, we deliver professional tax, accounting and receipts management services. Our policy reflects the professional man-hours invested and our liaison with Lembaga Hasil Dalam Negeri (LHDN), ensuring clarity and fairness.

2.1 Cancellation and refunds for services

You have the right to cancel. Our refund structure follows the refund principles of Malaysia's Consumer Protection Act 1999 (Act 599) and is based on work progress:

• Before work commences: full refund minus a 5% administrative fee, if cancelled within 3 working days of payment and no work has started.
• Work in progress: partial refund based on the total fee, minus the value of professional services already rendered.
• After submission: no refunds once your tax return or other documents are submitted to LHDN, as the professional service is considered fully rendered.

2.2 Situations where no refund is given

• Authority decisions: no refund for decisions made by LHDN or other authorities, provided our work met professional standards.
• Incomplete documentation: no refund if delays occur due to the Client's failure to provide required documents.
• Change of mind: simply deciding not to proceed after work has been completed is not eligible for a refund.

2.3 Refund process

• Request: submit all refund requests in writing to admin@aanpartners.com, including the invoice number and reason.
• Payment: refunds due are paid by bank transfer within 14 days of the cancellation request.

2.4 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.
• Fees for months of service already provided are not refunded. Any fees paid in advance for the period after the subscription ends will be refunded.
• The Client is required to continue paying the full subscription fees until the end of the active service period.

2.5 Effective date and existing clients

This policy takes effect on 1 January 2026 and applies to all Clients from that date. Where an agreement signed earlier differs from this policy, the terms more favourable to the Client apply.

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.

Delivery costs

• 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.

Related policies

AA & Partners PLT, registration no. 202004002910 (LLP0025694-LGN). Cova Square, Unit L1-25, Jalan Teknologi, Kota Damansara PJU5, 47810 Petaling Jaya, Selangor. Questions about this page: admin@aanpartners.com.