Terms & Conditions

1 GENERAL/INTRODUCTION

1.1 These General Terms and Conditions (“TnC”) is provided by YYC GST Consultants Sdn. Bhd. (Company No. 201301043188 (1073010-M)) including its associates, related companies, subsidiaries, and affiliates who operate under the YYC brand, (collectively referred to as “YYC”, “we”, “our” and “us”).

1.2 These TnC govern your access to and use of our website (“Website”) and e-learning platform, Tax Professional On Demand (“taxPOD”), including the in-app tax information assistant, askPOD, whether accessed via the website or the mobile application (collectively referred to as the “Platform”).

1.3 By accessing to or using our platform, you confirm that:

a) You have read, understood, and agreed to be bound by these TnC, which include all terms applicable to the Website and the taxPOD platform, as supplemented by Appendix A – Terms of Use for taxPOD and Appendix B – Terms of Use for askPOD, and

b) You have read, understood and agreed to our Privacy Policy and explicitly consent to the processing of your personal data in accordance with the Personal Data Protection Act 2010 (“PDPA”).

1.4 If you do not agree to any of the terms and/or our Privacy Policy, please do not continue to access and/or use this Website and/or the Platform.

1.5 YYC reserves the right to add, modify, or remove any part of these TnC at any time without prior notice. All changes will take effect immediately upon publication on our website. You are encouraged to review the TnC periodically to stay informed of any updates. Continued use of the Website and/or Platform after such changes shall constitute your acceptance to be bound by the updated TnC.

2 USE OF THE WEBSITE AND/OR PLATFORM

2.1 Subject to these TnC, we grant you a limited, non-transferable and revocable license to use the Website and/or Platform strictly for your personal, individual and non-commercial use. All kind of commercial use or use on behalf of any third party shall be prohibited, unless expressly permitted otherwise by us in writing. Any breach of the terms under the TnC shall result in the immediate revocation of the license granted herein without notice to you.

2.2 Certain services and related features that are available on the Platform may require registration or subscription. To access or use any such services or related features, you agree to provide true, accurate, complete and current information during registration and to promptly update such information as necessary. YYC disclaims all liability for losses arising from your failure to comply with this obligation.

2.3 We may, from time to time and without giving any reason or prior notice to upgrade, modify, suspend or discontinue the provision of or remove, whether in whole or in part, the Website or any Platform and shall not be liable if any such upgrade, modification, suspension or removal prevents you from accessing the Website and/or any part of the Platform.

2.4 We reserve the right, but shall not be obliged to:

a) monitor, screen or otherwise control any activity, content or material on the Website and/or through the Platform. We may in our sole and absolute discretion, investigate any violation of these terms contained herein and may take any action it deems appropriate.

b) prevent or restrict access of any unauthorised user to the Website and/or the Platform.

c) report any activity it suspects to be in violation of any applicable law, statute or regulation to the appropriate authorities and to co-operate with such authorities.

d) to request any information and data from you in connection with your use of the Platform and/or access of the Website at any time and to exercise our right under this paragraph if you refuse to divulge such information and/or data or in the event where we have reasonable grounds to suspect that you have provided incomplete, inaccurate, misleading or fraudulent information and/or data.

3 TRADEMARKS AND COPYRIGHT

3.1 All intellectual property rights, whether registered or unregistered, in the Website, the taxPOD platform, information content, and all Website and platform design elements, which include but are not limited to company logos, trademarks, text, graphics, software, photos, video, music, sound, their selection and arrangement, and all software compilations, underlying source code, and software (collectively referred to as “Intellectual Property”), shall remain our exclusive property or, where applicable, the property of our affiliates or third-party intellectual property owners. The entire contents accessible on the Website and the taxPOD platform are also protected by copyright as a collective work under Malaysian copyright laws and international conventions.

3.2 You are granted a limited, non-transferable, non-exclusive license to access and use the Website and its contents strictly for your personal and non-commercial use. This license does not grant any rights to copy, reproduce, modify, adapt, translate, distribute, publish, display, transmit, store, reverse engineer, decompile, disassemble, hyperlink, mirror, frame, or otherwise exploit any part of the Website or its contents without prior written permission from YYC or the rightful intellectual property owner.

3.3 No user of the Website shall claim any right, title, or interest in any part of the Intellectual Property. All rights not expressly granted are reserved. Use of third-party trademarks, names, or logos on the Website does not imply endorsement or affiliation unless explicitly stated. Any unauthorized use of the Website or its contents may result in a breach of applicable laws and may lead to legal action.

4 LIMITATION OF LIABILITY

4.1 The Website and all content, data, materials, and services made available therein (“Services”) provided by us are on an “as-is” and “as available” basis without any representations, warranties, or conditions of any kind, whether express, implied, or statutory. To the fullest extent permitted by applicable law, YYC disclaims all warranties, including but not limited to any warranties of merchantability, fitness for a particular purpose, accuracy, reliability, non-infringement, or that the Website and/or Platform will be uninterrupted, error-free, secure, or free of harmful components.

4.2 All information, content, and materials provided through the Website are intended for general informational and advisory purposes only. Users are solely responsible for independently verifying the accuracy, completeness, and applicability of any information or advice before acting upon it. Any reliance or decision made based on such information shall be entirely at the user's own risk. YYC shall not be liable for any outcomes, losses, or damages arising from the adoption or application of such information.

4.3 YYC shall not be liable for any direct, indirect, incidental, consequential, exemplary, special, or punitive damages, or for any loss of profit, business opportunity, goodwill, or data, whether in contract, tort (including negligence), equity or otherwise, arising out of or in connection with:

a) your access to, use of, or inability to access or use the Website or Platform.

b) any reliance on content, information, or materials provided through the Website.

c) any malfunction, error, omission, interruption, defect, delay, or technical failure.

d) any viruses, trojan horses, malware, or other harmful code or components transmitted through the Website.

e) or your use of or reliance on any third-party websites linked to or from this Website.

APPENDIX A – TERMS OF USE FOR TAXPOD

1 GENERAL/INTRODUCTION

1.1 This Appendix forms an integral part of the Terms and Conditions (“TnC”) of YYC and applies specifically to the use of services provided under taxPOD, whether accessed via the Website or the mobile application.

1.2 In the event of any inconsistency between this Appendix and the general TnC, the provisions of this Appendix shall prevail in relation to the use of taxPOD.

2 ACCESS AND AUTHORIZED USE

2.1 Each taxPOD account is tied exclusively to the individual whose email address is used during registration.

2.2 Account sharing is strictly prohibited. You must not share, transfer, or allow any other person to use your login credentials.

2.3 You are responsible for all activity that occurs under your account, whether authorized or unauthorized. Any unauthorized use must be reported to YYC immediately.

2.4 YYC reserves the right to suspend or terminate accounts suspected of being shared or used by unauthorized persons, without notice.

3. PROHIBITED ACTIVITIES

3.1 While using taxPOD, you understand and agree not to:

a) Record, download, reproduce, screenshot, or distribute any content available on the platform without YYC's prior written permission.

b) Use automated tools (e.g., bots, scripts, plugins) to access, interact with, or complete any part of the course.

c) Reverse-engineer, decompile, disassemble, tamper with, or attempt to derive source code or internal logic of the platform.

d) Disrupt or interfere with any platform operations or the experience of other users, including through abusive conduct in interactive areas.

e) Use the platform for any purpose other than personal, individual or non-commercial use, unless expressly permitted in writing by YYC.

f) To host, deliver, or facilitate any event, presentation, or session attended by third parties (whether individuals or entities), including but not limited to training, knowledge-sharing, coaching, or workshops, even if no fees are charged, unless prior written consent is obtained.

4. USE OF COURSE CONTENT AND INTELLECTUAL PROPERTY

4.1 By subscribing to taxPOD, you are granted a limited, non-exclusive, non-transferable license to access the learning content strictly for educational purposes only. This license does not transfer any ownership or intellectual property rights to you.

4.2 All course content, materials, and related assets, including but not limited to videos, documents, assessments, templates, and any downloadable resources, are the exclusive intellectual property of YYC.

4.3 All copyrights, trademarks, trade names, and proprietary materials on taxPOD and the Website remain solely owned by YYC.

4.4 Unauthorized copying, sharing, reproduction, or use of any content for any purposes is strictly prohibited. YYC reserves all legal rights and remedies in the event of any infringement or unauthorized use of its intellectual property, including but not limited to legal action, damages, and injunctive relief.

5. COURSE COMPLETION CERTIFICATION

5.1 Any attempt to manipulate platform functionality to bypass learning progress or obtain false certification is strictly prohibited.

5.2 YYC reserves the right to withdraw, suspend, or revoke any certificate issued in violation of these terms.

6. USE OF ASK AN EXPERT (“AAE”) SERVICE

6.1 Subscribers who utilise the AAE service via the taxPOD platform will be allocated a time-based credit quota, which shall be valid for twelve (12) months from the date of account activation. Any unused credit will automatically expire at the end of the subscription period, regardless of whether the credits were part of the initial allocation or purchased as a top-up. Credits are non-transferable, non-refundable, and shall not be carried forward under any circumstances.

6.2 In an event, a subscriber's remaining credit balance is fifteen (15) minutes or less, they may continue to submit queries via the AAE portal. However, access to the expert's response will not be available until additional credits are purchased and successfully topped up into the subscriber's account. All top-up credits shall also adhere to the original subscription expiry date and will not extend or reset the validity period.

6.3 Notwithstanding Clause 6.2, no AAE submissions shall be permitted within the last fifteen (15) calendar days prior to the subscriber's account expiry date. For example, if a subscription expires on 31 December 2025, the final day to submit a query shall be 16 December 2025. Any submissions attempted after the cut-off date shall be automatically rejected by the system.

7. PLATFORM AVAILABILITY AND SUPPORT

7.1 YYC strives to provide uninterrupted access to taxPOD but does not guarantee that the platform will be free from downtime, maintenance, or errors.

7.2 YYC shall not be held liable for any unavailability of the platform, data loss, or interruptions caused by technical issues.

7.3 Support requests may be submitted through the contact methods provided on the Website. YYC does not guarantee immediate resolution of technical issues.

8. ENFORCEMENT AND CONSEQUENCES OF VIOLATIONS

8.1 YYC reserves the right to take any action it deems appropriate in the event of a breach of this Appendix or the general TnC.

8.2 Such actions may include, but are not limited to:

a. Suspending or terminating your account access.

b. Revoking certificates issued.

c. Requesting indemnification for any loss or damages suffered due to your actions.

d. Taking legal action or any other measures YYC considers reasonable and necessary to protect its rights and interests.

9. MODIFICATION

9.1 YYC reserves the right to revise this Appendix at any time without prior notice. Updates shall be published on the Website and shall take immediate effect.

9.2 Continued use of taxPOD after such updates constitutes your agreement to the revised terms.

APPENDIX B – TERMS OF USE FOR askPOD

1 GENERAL / INTRODUCTION

1.1 This Appendix B forms an integral part of the Terms and Conditions (“TnC”) of YYC and applies specifically to the use of askPOD, an AI-powered tax information assistant made available within the taxPOD platform, whether accessed via the Website or the mobile application.

1.2 This Appendix B supplements the general TnC and Appendix A. The general provisions relating to accounts, prohibited activities, enforcement, availability, and modification continue to apply to your use of askPOD. In the event of any inconsistency between this Appendix B and the general TnC or Appendix A in relation to askPOD, this Appendix B shall prevail.

1.3 By accessing or using askPOD, you confirm that you have read, understood, and agreed to be bound by this Appendix B, in addition to the general TnC, our Privacy Policy, and our Refund Policy.

2 NATURE OF askPOD

2.1 askPOD is an AI-powered tax information assistant (“askPOD”) that provides general information on Malaysian tax topics by generating responses drawn from YYC's content library and selected publicly available tax resources.

2.2 askPOD is an educational and informational tool intended to help you understand tax concepts and locate relevant material. Its scope is limited to the Malaysian tax topics made available on the Platform from time to time.

2.3 askPOD does not address specific case advice, non-Malaysian tax matters, non-tax matters, or investment advice, and may, in YYC's sole and absolute discretion, decline or redirect any query that falls outside its scope.

3 NOT PROFESSIONAL ADVICE

3.1 Responses generated by askPOD are general information only. They do not constitute tax, legal, accounting, financial, or other professional advice, and must not be relied upon as a substitute for advice from a qualified professional.

3.2 Your use of askPOD does not create any advisor-client, professional, or fiduciary relationship between you and YYC.

3.3 You should not act or refrain from acting on the basis of any response without first obtaining professional advice tailored to your specific circumstances. For specific advice, you should engage YYC's tax professionals or another qualified adviser.

4 AI-GENERATED CONTENT, ACCURACY AND VERIFICATION

4.1 Responses are generated by artificial intelligence and may be inaccurate, incomplete, outdated, or misleading, and may not reflect the latest legislation, gazette orders, public rulings, or prevailing practice.

4.2 Malaysian tax law changes frequently. Responses reflect only the information available to the system at the time of generation and may not account for subsequent changes or your specific facts and circumstances.

4.3 You are solely responsible for independently verifying any information before relying or acting on it, and any reliance is entirely at your own risk.

5 THIRD-PARTY SOURCES

5.1 askPOD draws on YYC's materials and selected third-party and publicly available tax resources.

5.2 YYC does not warrant the accuracy, completeness, or currency of any third-party content, and is not responsible for it.

6 YOUR INPUTS, DATA AND PRIVACY

6.1 You should not submit into askPOD any sensitive personal data, confidential information, or personal data relating to any third party that you are not authorised to disclose. askPOD is not intended for the submission of confidential client information.

6.2 YYC retains your askPOD conversation history for as long as necessary to provide the service to you. The applicable retention period may depend on your subscription package and is published on the Platform. YYC's approach to askPOD data retention is being developed and may change from time to time; any changes will be published on the Platform and will apply from the date of publication. Where a retention period applies to your conversation history, it will be automatically and permanently deleted at the end of that period. You may delete individual conversations, or clear your history, at any time. YYC does not use your conversation history to train or develop AI models. However, as described in clause 6.3, the third-party AI provider that processes your queries may do so.

6.3 askPOD is powered in part by third-party AI service providers located outside Malaysia. When you submit a query, it is transmitted to these providers via secure application programming interface (API) to process your query, generate a response, and support related functions such as search, retrieval, and ranking. This involves the transfer of your data outside Malaysia. The specific providers and countries involved may change from time to time.

These providers process your data under their own terms. Some providers may use the data transmitted to them to train or improve their models, while others do not. Once your data has been transmitted, YYC may be unable to recall it or require its deletion, so although you may stop using askPOD or withdraw your consent to further processing, data already transmitted to and processed by these providers may not be retrievable or deletable.

Such processing and transfer are carried out in accordance with our Privacy Policy and the Personal Data Protection Act 2010 (“PDPA”).

6.4 When you rate a response using the in-app feedback function (for example, a positive or negative rating), YYC retains that rating, the response it relates to, and the email address associated with your account, so that YYC can identify who provided the feedback and review and improve the quality of askPOD. This feedback record is held separately from your conversation history and is retained for as long as necessary for that purpose. It is not used to train or develop the underlying AI models.

7 CREDITS, TIERS AND FREE TRIAL

7.1 Access to askPOD is subject to a daily credit allocation. The default allocation depends on your taxPOD subscription package: certain subscriber groups receive a default daily allocation, while other subscribers receive no default allocation and may access askPOD only by purchasing an add-on or during an applicable free trial. The specific allocations, eligible packages, and add-on tiers are as published on the Platform from time to time.

7.2 Add-on tiers may be purchased to obtain or increase your daily credit allocation. The available tiers, their credit allowances, and fees are as set out on the Platform or in your order confirmation, and may be varied by YYC.

7.3 Daily credits reset at the start of each day. Unused daily credits do not roll over, accumulate, or carry forward, and expire at the end of each day. Credits have no monetary value, are non-transferable and non-refundable, and cannot be exchanged for cash.

7.4 Where you upgrade your add-on tier mid-term, YYC may charge the applicable fee on a prorated basis to your subscription renewal date, as published.

7.5 YYC may, at its sole and absolute discretion, offer a free trial to eligible subscribers. The credit allocation, eligibility, and duration of any trial are as determined and published by YYC, and YYC may modify, suspend, or withdraw any trial at any time. On expiry of a trial, your access will revert to the default allocation for your package, which may be none, and continued access at a higher allocation requires the purchase of an applicable add-on.

8 ACCEPTABLE USE

8.1 In addition to the prohibited activities set out in Appendix A, you agree not to:

a) use askPOD for any purpose other than your own personal, individual, and non-commercial reference;

b) input or transmit any unlawful, infringing, harmful, or fraudulent content;

c) attempt to extract, reverse engineer, replicate, or discover the underlying models, prompts, system instructions, or training data of askPOD;

d) use askPOD outputs to develop, train, or improve any competing product, model, or service;

e) use any automated means to access or query askPOD at scale or in a manner that places undue load on the service; or

f) present or distribute any response as professional advice, or resell, republish, or commercially exploit any response.

9 AVAILABILITY AND CHANGES

9.1 YYC strives to provide reliable access to askPOD but does not guarantee that it will be uninterrupted, error-free, available at all times, or free from delay, and Clause 7 of Appendix A applies.

9.2 YYC may at any time and without prior notice modify, suspend, limit, or discontinue askPOD in whole or in part, including its features, scope of topics, credit allocations, tiers, and fees, and shall not be liable for doing so.

10 LIMITATION OF LIABILITY

10.1 Clause 4 of the general TnC applies to askPOD in full. Without limiting that clause, YYC shall not be liable for any loss or damage arising from your use of, or reliance on, any askPOD response, including any inaccuracy, incompleteness, or omission, or any action taken or not taken on the basis of a response.

10.2 Nothing in this Appendix excludes or limits any liability that cannot be excluded or limited under applicable law.

11 MODIFICATION

11.1 YYC reserves the right to revise this Appendix B at any time without prior notice. Updates take immediate effect on publication on the Website.

11.2 Continued use of askPOD after such updates constitutes your agreement to the revised terms.

Last updated: Sep 3, 2026