Access and use of the Website is conditional upon the acceptance and compliance with all Terms & Conditions listed in this document. Azmi & Associates reserves the right to amend the Terms & Conditions listed in this document at any time without notice. Any violation of the Terms & Conditions will result in the termination of the use of, and access to, the Website.
This Website, including the Terms & Conditions, is exclusively governed by, and is subject to, all applicable laws of Malaysia, notwithstanding that it is or may be accessible in or viewed in any other jurisdiction.
The content and materials on this Website are provided on an “as is” basis and are intended for general information purposes only, and do not in any way constitute legal or other professional advice or the provision of legal or other professional services, and shall not be relied on as such. Azmi & Associates reserve the right to make changes to the content and materials on this Website at any time and from time to time.
Copyright © 2020, Azmi & Associates. All rights reserved. – Azmi & Associates is the owner or the licensee of all intellectual property rights in relation to the content, photographs, text, layout, design, graphics and trade marks contained in this Website and all such rights are reserved.
The reproduction of the contents of this Website in any form or version in part or in its entirety is prohibited other than for private non-commercial use and the material and/or contents shall not be adapted, modified, translated, published, extracted, recopied, transmitted, distributed, stored permanently or otherwise in any material from whether in a retrieval system or not, without the prior written consent of Azmi & Associates. Individual non-commercial use does not allow for incorporation of material or any part of it in any work or publication or website, in any form whatsoever.
This Website is not intended to solicit clients and it does not in any way create a solicitor-client relationship between the user and Azmi & Associates. There may be certain areas within this Website that provides general information on the law and as such you are advised to seek specific and formal advice on any transaction or matter that may be affected by the said information.
Azmi & Associates endeavour to keep the content and information in this Website accurate, thus Azmi & Associates do not warrant or guarantee the completeness, adequacy or currency of information contained in this Website. To the widest extent permitted by law, Azmi & Associates will not be responsible or liable for any loss or damage of any kind whatsoever (including without limitation consequential loss, loss of profits or goodwill, indirect, exemplary or punitive damages) suffered or incurred by user or any other person or entity, howsoever arising whether in contract, tort, negligence or otherwise, in connection with or as a result of:-
All reasonable precautions have been made to ensure that the content and materials on this Website are free from viruses or other materials that may interfere with or damage the operation of a user’s computer system. Azmi & Associates accepts no responsibility whatsoever for any loss or damage caused by or resulting from interference with or damage to the user’s computer system occurring in connection with the use of this Website.
To the widest extent permitted by law, any and all warranties whether express or implied (including without limitation any implied warranties of fitness for use, fitness for a particular purpose or non-infringement of third party rights) in relation to this Website (its content and information), its use, access, operation, availability, continuity or non-interruption are hereby excluded.
Certain parts of this Website may contain links to external internet sites, which are not under the control of Azmi & Associates. Azmi & Associates is however not responsible for the content or privacy practices of any external internet site. Azmi & Associates provides these links only as a convenience and the inclusion of any link does not imply endorsement by us of the linked sites or any association with the linked site’s operators.
The Terms & Conditions are effective until terminated by Azmi & Associates. Azmi & Associates may terminate the users’ access to the Website at any time without notice. In the event of termination, all restrictions imposed under the Legal Disclaimer, Copyright Notice and Privacy Policy will survive the termination and continue to be binding.
Azmi & Associates recognizes the importance of protecting the privacy of all information obtained from the user of this Website. This Privacy Policy is meant to inform users of this Website on how the information obtained to be used by us.
This Privacy Policy is issued pursuant to the requirements of the Malaysia Personal Data Protection Act 2010. By submitting your own or another individual’s personal data, you confirm that you and such other individual agree to our collection, use and disclosure of personal data in accordance with this Privacy Policy. Please do not send us any personal data if you do not want it to be used in this way.
We only use your information in connection with the provision of Azmi & Associates services, including:
Information about a user obtained through feedback forms and other e-mail communications between the user and us via this Website will remain confidential. Unless otherwise required by the relevant laws, all reasonable endeavours will be made to protect the privacy of such information and to prevent the disclosure of the information.
Azmi & Associates may revise this policy or any part of it at any time, as its institutional needs or changes in technology require. As such, we would suggest your good self to review this privacy policy periodically for changes.
Any questions or requests concerning this Privacy Policy may be directed to info@azmilaw.com or by phone +603 2118 5000.
Necessary cookies are absolutely essential for the website to function properly. This category only includes cookies that ensures basic functionalities and security features of the website. These cookies do not store any personal information.
Any cookies that may not be particularly necessary for the website to function and is used specifically to collect user personal data via analytics, ads, other embedded contents are termed as non-necessary cookies. It is mandatory to procure user consent prior to running these cookies on your website.
Dear Valued Clients,
Following the national fiscal (Budget 2024) announcement, the proposed Service Tax (ST) rate will be increased from the current rate of 6% to 8% with effect from 1 March 2024, on selected taxable services including the legal services sector.
At this point, Azmi & Associates (“the Firm”) has outlined a tentative approach to the proposed increase in ST, pending further clarifications and implementation guidelines from the relevant Ministry and the Royal Malaysian Customs Department.
During this period, the Firm reserves the right to update or modify the information as deemed necessary.
1. Effective Date
The anticipated effective date for the implementation of the new tax rate (8%) is set for 1 March 2024.
2. Transitional rules for the proposed increase in Service Tax rate
a. Service Tax at 6% is applicable on taxable services provided before 1 March 2024; Service Tax at 8% is applicable on taxable services provided post 1 March 2024.
b. Taxable services spanning 1 March 2024:
• Service Tax at 6% for the portion of taxable services provided before 1 March 2024
• Service Tax at 8% for the portion of taxable services provided post 1 March 2024
Should you have any queries or require further clarification on this matter, please feel free to reach out to us. We highly value our client relationships and are dedicated to ensuring a seamless transition through these changes.
Corporate Communications, Azmi & Associates – 16 February 2024
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