Who this agreement is with
These Terms of Service (version 2026-11-01) are an agreement between you and J & A APP STUDIO PLT, a limited liability partnership registered in Malaysia, registration no. 202604002661 (LLP0047906-LGN), of No. 123, Jalan Permata 1/KS09, Pusat Bandar Perniagaan Bandar Bestari, Taman Perindustrian Air Hitam, 42000 Klang, Selangor, Malaysia, which operates CukaiSifu ("we", "us"). You accept them by ticking the box in the app; we keep a record of the version you accepted, when, and from which app version. CukaiSifu is for people aged 18 or over who use it in the course of their work as an accountant, tax agent, bookkeeper or similar professional. If you use it for a firm, you confirm you may accept these Terms for that firm.
What CukaiSifu is, and is not
CukaiSifu is a software tool that helps you track statutory deadlines, capture reminders, keep meeting notes, estimate tax and prepare reports for your own clients. It is not a tax agent, an accounting firm or a filing service: it does not submit anything to LHDN, SSM, Customs, EPF, SOCSO, HRD Corp or any other authority. It is independent, is not a government app, and is not affiliated with, endorsed by or acting for any Malaysian government agency. Where it shows government information it links to the official source.
Not professional advice — you remain the professional
Nothing in CukaiSifu is tax, legal, accounting or financial advice. Deadlines, rules, tax estimates, projections, tax-saving options, report commentary, answers and meeting notes are general information produced from a rules table, from public sources and from what you enter, and they can be incomplete, out of date, wrong for a particular client, or affected by changes in the law. Before you rely on any of it, or pass it to a client, you must check it against the official source and apply your own professional judgement. You are responsible for your clients' filings, payments and advice, and for meeting your own professional obligations.
How the AI features work
Reading photos, PDFs, emails, voice notes and meetings, and writing answers, summaries and notes, uses an automated language model (Google Gemini). It can misread, miss or invent details. Everything it extracts is shown to you as a proposal and is only saved when you confirm it. To show what happened if a question is ever raised, we keep a record of each proposal next to what you saved, and of each AI request (time and feature).
Reminders and notifications
Reminders are notifications scheduled on your phone. Their delivery depends on your device, its settings, battery saving and the operating system, and is not guaranteed. For dates that matter, keep your own diary as well.
Recording meetings
Only record a meeting when everyone present knows it is being recorded and has agreed. You confirm this each time by ticking the consent box before recording starts, and we keep that confirmation. You are responsible for recording lawfully, for telling participants how the recording and notes will be used, and for the personal data of the people recorded. Audio is deleted 90 days after the meeting; the notes and transcript stay until you delete them.
Your clients' information
You decide what client information to enter, upload or record, and you confirm you are entitled to do so and to have it processed as described in the Privacy Notice. For your clients' personal data you are the data user under the Personal Data Protection Act 2010 and we process it on your behalf, to provide the service. Your duties of confidentiality to your clients remain yours.
Email access
You can connect Gmail or Google Workspace, Microsoft 365 or Outlook, or another mailbox by IMAP. CukaiSifu then reads recent messages that match a fixed filter for statutory senders, subjects and your clients, and can save reply drafts to that mailbox's Drafts folder. It never sends email. An IMAP password is kept only in your phone's secure storage, never on our servers. You can disconnect any mailbox at any time in Settings.
Plans, trials, renewal and refunds
Without a subscription you may keep up to three clients and add reminders yourself. The other features need a CukaiSifu Pro subscription, sold through Google Play (and the App Store when available) at the price shown before you buy. A free trial, where offered, starts when you subscribe and turns into a paid subscription unless you cancel before it ends. Subscriptions renew automatically until you cancel in Google Play at least 24 hours before the renewal date; deleting your CukaiSifu account does not cancel a store subscription. Payments and refunds are handled by Google Play under its policies; within 48 hours of a purchase you can request a refund from Google Play directly, and after that you may contact us. Founder pricing, where offered, continues for as long as the same subscription stays active. We give at least 30 days' notice in the app of any price increase for existing subscribers. None of this affects rights the law gives you that cannot be excluded.
Fair use and acceptable use
AI features have a daily fair-use limit to keep the service fast and affordable for everyone. Do not: try to break, overload, probe or reverse-engineer the service; use automated tools or share your account; upload content you have no right to hold or that is unlawful; record people without their agreement; enter information you know to be false; or use CukaiSifu, its records or its output to support a claim, refund or chargeback you know to be untrue. We may limit, suspend or close an account that does, and where it is lawful and reasonable we will tell you why and let you respond.
Ownership
The app, its rules table, its design and its software belong to us. What you enter and upload stays yours; you give us permission to store and process it only to provide CukaiSifu to you.
Availability and changes to the service
We provide CukaiSifu with reasonable skill and care, but we do not promise it will always be available, error-free or suitable for every purpose. It depends on others, such as Google, Supabase and app stores, who may be unavailable. We may change, add or withdraw features; if a change takes away something important you paid for, you may cancel.
Our liability to you
To the extent the law allows: (a) we are not liable for loss of profit, revenue, clients, goodwill or opportunity, or for any indirect or consequential loss; (b) we are not liable for penalties, interest, surcharges or other sums imposed by an authority, or for loss caused by relying on CukaiSifu without checking it as these Terms require, by information you entered, or by events outside our reasonable control; and (c) our total liability to you for all claims is limited to the greater of the amount you paid for CukaiSifu in the 12 months before the event giving rise to the claim, or RM 100. Nothing in these Terms limits liability for fraud, for death or personal injury caused by negligence, or anything else the law does not allow to be limited, including rights you have as a consumer under the Consumer Protection Act 1999 where that Act applies.
Claims against you
If someone, including one of your clients, makes a claim against us because of your professional work, the content you entered or recorded, your breach of these Terms, or a recording made without the agreement these Terms require, you will cover our reasonable losses and costs, except to the extent the claim was caused by our own breach or negligence.
If something goes wrong: raising a claim
Tell us first, in writing to [email protected], with what happened, when, which client and record it concerns, and what you are asking for. We will acknowledge within 7 days and give a full response within 30 days, and you agree to give us that time to look into it before starting proceedings, unless urgent relief is needed. Records kept by the service — the versions you accepted, your confirmations, the proposals Sifu made, timestamps and logs — are electronic records, and you agree they may be used as evidence of what happened.
Resolving disputes
If a dispute is not settled within 30 days of our response, either of us may refer it to mediation under the rules of the Asian International Arbitration Centre (AIAC). If you use CukaiSifu for your business and the dispute is still not settled 60 days after mediation is requested, it will be finally resolved by arbitration administered by the AIAC under its arbitration rules, by a single arbitrator, seated in Kuala Lumpur, in English. If the Consumer Protection Act 1999 applies to you, you may instead bring a claim before the Tribunal for Consumer Claims Malaysia or the courts. Either of us may ask a court for urgent interim relief.
Suspension and ending
You can stop using CukaiSifu and delete your account at any time from Settings. We may suspend or close an account for a serious or repeated breach of these Terms, if the law requires it, or to protect the service or others. The sections on advice, liability, claims, evidence and disputes continue after the agreement ends.
Changes to these Terms
If we change these Terms in a way that matters, we will tell you in the app and ask you to accept the new version before you continue. If you do not agree, you may stop using CukaiSifu and cancel your subscription.
General
These Terms and the Privacy Notice are the whole agreement between us about CukaiSifu. If part of them cannot be enforced, the rest still applies. Not enforcing a right straight away does not waive it. You may not transfer this agreement; we may transfer it to someone who takes over CukaiSifu, with notice to you. These Terms are in English; if a translation differs, the English version applies.
Governing law
These Terms are governed by the laws of Malaysia.
Contact
Questions about these documents, a complaint, a claim, or a request to see, correct, export or delete your data: email [email protected]. We reply within 21 days. By post: J & A APP STUDIO PLT, No. 123, Jalan Permata 1/KS09, Pusat Bandar Perniagaan Bandar Bestari, Taman Perindustrian Air Hitam, 42000 Klang, Selangor, Malaysia. Website: jnaappstudio.com.