Terms & Conditions

1. Definitions

In these Terms & Conditions, the following definitions apply:

• "Kalden", "we", "us", or "our" refers to Kalden, a tax and revenue law practice registered and operating in Malaysia, with its principal place of business at 15 Jalan P. Ramlee, 50250 Kuala Lumpur.
• "Website" refers to the website accessible at kalden.live and all associated pages.
• "User", "you", or "your" refers to any individual accessing the Website or enquiring about our services.
• "Client" refers to an individual or entity that has entered into a formal engagement with Kalden for professional services.
• "Services" refers to the professional legal and advisory services offered by Kalden, including tax planning, audit representation, and indirect tax advisory.
• "Agreement" refers collectively to these Terms & Conditions, our Privacy Policy, and any specific engagement letter or service agreement.
• "Content" refers to all text, data, information, and materials published on the Website.

2. Acceptance of Terms

By using this Website or submitting an enquiry, you confirm that:

• You are at least 18 years of age or have the legal capacity to enter into binding agreements in your jurisdiction.
• Where you are acting on behalf of a company or organisation, you have the authority to bind that entity to these terms.
• You accept these Terms & Conditions in full, including any supplementary policies referenced herein.

No professional relationship is created merely by use of this Website. A formal engagement with Kalden is established only upon execution of a written engagement letter or service agreement.

3. Description of Services

Kalden provides professional legal services in the field of Malaysian tax and revenue law. Our primary service areas are:

• Tax Planning & Advisory — Advisory on income tax obligations and planning matters under the Income Tax Act 1967.
• Tax Dispute & Audit Representation — Representation during LHDN audits, objections, and appeals to the Special Commissioners of Income Tax.
• Goods & Services Tax Advisory — Advisory on Sales and Service Tax compliance, registration, and voluntary disclosure matters.

The services described on this Website are provided for general information purposes. Specific scope, fees, timelines, and deliverables are set out in individual engagement letters. Availability of services is subject to capacity and conflict-of-interest checks.

4. Website Use

You may access and use this Website for lawful purposes in accordance with these Terms. You agree not to:

• Use the Website for any unlawful purpose or in a manner that violates applicable Malaysian law.
• Attempt to gain unauthorised access to any part of the Website or its underlying systems.
• Transmit any harmful, offensive, or misleading content through the Website's contact functions.
• Use the Website in a way that could damage, disable, overburden, or impair its operation.
• Copy, reproduce, or redistribute Website content without prior written permission from Kalden.

5. No Legal Advice via Website

The content published on this Website, including descriptions of services, blog posts, FAQ responses, or any other materials, is provided for general informational purposes only. Nothing on this Website constitutes legal advice, creates a solicitor-client relationship, or should be relied upon as guidance specific to your circumstances.

Tax law is fact-specific. If you require advice regarding your particular situation, we encourage you to contact us directly to discuss whether we are in a position to assist.

6. Client Engagements — Payment Terms

Where a formal engagement is established:

• Fees are set out in the engagement letter and quoted in Malaysian Ringgit (RM) inclusive of applicable tax unless stated otherwise.
• Payment terms are as specified in the engagement letter. Standard terms require settlement within 14 days of invoice.
• We accept payment by bank transfer or other methods agreed in writing at the time of engagement.
• Overdue payments may be subject to interest at the rate prescribed by applicable law or as agreed in the engagement letter.
• Fee estimates provided prior to engagement are based on information available at the time and may be revised if the scope of work changes materially.

Termination and Refund

Either party may terminate an engagement with reasonable written notice. Fees payable on termination will reflect the work completed to the date of termination. Refunds, if any, are determined by reference to the engagement letter and the circumstances of termination. No refunds apply to work already completed and delivered.

7. Intellectual Property

All content on this Website — including text, design, layout, logos, and other materials — is the intellectual property of Kalden or its licensors and is protected under applicable Malaysian and international intellectual property law.

You are granted a limited, non-exclusive, non-transferable licence to access and view the Website for personal, non-commercial purposes. This licence does not permit you to:

• Reproduce, modify, or distribute any Website content without prior written consent.
• Use any Kalden branding, logos, or trade names without authorisation.
• Create derivative works based on Website content.

Work product and deliverables produced by Kalden in the course of a client engagement remain the intellectual property of Kalden until all fees are settled in full, at which point they are licenced to the client for the purpose for which they were commissioned.

8. Confidentiality

Kalden is bound by professional confidentiality obligations under the Legal Profession Act 1976 and applicable Bar Council rules. Information shared with us in the context of a client engagement is treated as confidential.

General enquiries submitted via the contact form prior to a formal engagement do not automatically attract legal professional privilege. We nonetheless handle all correspondence with care and discretion. We will not disclose the substance of your enquiry to third parties except as required by law or with your consent.

9. Disclaimers

The Website and its content are provided on an "as is" basis. To the fullest extent permitted by law:

• Kalden makes no representations or warranties about the accuracy, completeness, or currency of the information on the Website.
• We do not warrant that the Website will be uninterrupted, error-free, or free of harmful components.
• Tax law is subject to change. Content on this Website may not reflect the most recent legislative or regulatory developments.

10. Limitation of Liability

To the extent permitted by Malaysian law, Kalden's liability to any person for loss or damage arising from use of this Website or from services rendered — whether in contract, tort, or otherwise — is limited to the fees paid by the client to Kalden for the specific matter giving rise to the claim.

We are not liable for indirect, consequential, special, or punitive losses, including loss of profit, revenue, business opportunity, or data, even if we have been advised of the possibility of such losses.

Nothing in these Terms limits liability for fraud, wilful misconduct, or any liability which cannot be excluded by law.

11. Indemnification

You agree to indemnify Kalden and its personnel against any claims, losses, damages, or expenses (including reasonable legal costs) arising from your breach of these Terms, your misuse of the Website, or your violation of any applicable law in connection with your use of our services.

12. Third-Party Links

This Website may include links to external websites. These links are provided for convenience only. Kalden does not endorse, monitor, or take responsibility for the content, accuracy, or practices of any third-party website. You access external sites at your own risk.

13. Termination of Access

Kalden reserves the right to restrict or terminate access to the Website at any time without notice, including where we have reasonable grounds to believe that access is being used in breach of these Terms or applicable law.

14. Governing Law and Dispute Resolution

These Terms & Conditions are governed by and construed in accordance with the laws of Malaysia. Any dispute arising from or in connection with these Terms shall be subject to the non-exclusive jurisdiction of the courts of Malaysia, and in particular the courts of Kuala Lumpur.

In the event of a dispute, the parties agree to first attempt resolution through good-faith discussion. If the matter cannot be resolved informally, either party may refer the dispute to mediation before commencing formal proceedings. This does not prevent either party from seeking urgent interim relief from a court where necessary.

15. General Provisions

• Entire Agreement: These Terms, together with our Privacy Policy and any applicable engagement letter, constitute the entire agreement between you and Kalden regarding the subject matter herein.
• Severability: If any provision of these Terms is found to be unenforceable, the remaining provisions continue in full force and effect.
• Waiver: Our failure to enforce any right or provision of these Terms does not constitute a waiver of that right or provision.
• Assignment: You may not assign your rights or obligations under these Terms without our prior written consent. We may assign our rights to a successor entity or in the context of a practice restructuring.
• Notices: Formal notices should be sent in writing to [email protected] or to our postal address.

16. Changes to These Terms

We may update these Terms from time to time to reflect changes in our practices, applicable law, or regulatory requirements. We will revise the "Last Updated" date when changes are made. Continued use of the Website after updates are posted constitutes acceptance of the revised Terms.

For material changes affecting existing client engagements, we will endeavour to provide notice directly where practicable.

17. Contact

For any questions relating to these Terms & Conditions, please contact:

• Email: [email protected]
• Telephone: +60 3-2654 8731
• Post: Kalden, 15 Jalan P. Ramlee, 50250 Kuala Lumpur, Malaysia