1. Acceptance of Terms

By accessing and using The Cukai application (“the App”), you agree to be bound by these Terms and Conditions (“Terms”), our Privacy Policy, and any other policies or guidelines that may be posted within the App from time to time. If you do not agree with any part of these Terms, you must not use the App.

Your continued use of the App following any updates or changes to these Terms constitutes your acceptance of those changes. It is your responsibility to review the Terms regularly to stay informed of any modifications.

These Terms form a binding legal agreement between you (the user) and Cracktech Sdn Bhd (“we”, “our”, or “us”), the operator of The Cukai.
If you are using the App on behalf of a business or other legal entity, you represent and warrant that you have the authority to bind that entity to these Terms.

2. Payment & Subscription

The Cukai offers a subscription-based service with two pricing plans: Free and Monthly. By subscribing to a paid plan, you agree to pay the fees associated with your selected plan in accordance with the billing terms in effect at the time of purchase.

All payments must be made in Malaysian Ringgit (MYR) and through the payment methods provided within the App. Subscriptions will automatically renew at the end of each billing cycle unless cancelled by the user prior to renewal.

You may cancel your subscription at any time through your account settings. Upon cancellation, access to premium features will continue until the end of the current billing period.

Refund Policy: All payments made for monthly subscriptions are non-refundable. We do not offer refunds or credits for any partial use, unused time, or downgrades. Please ensure you review your subscription choice before confirming payment.

We reserve the right to change our pricing or billing structure at any time. In such cases, we will provide advance notice to affected users.

3. User Eligibility & Registration

To use The Cukai, you must be at least 18 years old or the legal age of majority in your jurisdiction, and capable of entering into a legally binding agreement.

By registering for an account, you agree to provide true, accurate, current, and complete information about yourself and your business as prompted by the registration process. You are solely responsible for maintaining the accuracy of this information and for updating it as necessary.

Failure to provide accurate or updated information may result in suspension or termination of your account. We shall not be held liable for any loss or damage arising from your provision of inaccurate, incomplete, or outdated information.

You are responsible for maintaining the confidentiality of your login credentials and are fully responsible for all activities that occur under your account. Please notify us immediately if you suspect any unauthorized use of your account.

4. Prohibited Use

You agree not to misuse The Cukai or use it in any way that:

• Facilitates, supports, or attempts to commit tax evasion, fraudulent reporting, or other illegal financial activities. We take tax compliance seriously and will cooperate with relevant authorities in the event of any suspicious activities
• Violates any applicable laws, regulations, or these Terms
• Infringes upon the rights of others, including intellectual property rights
• Involves the transmission of any malicious code, viruses, or harmful
• Attempts to gain unauthorized access to the App, its servers, or connected networks
• Uses any automated system, such as bots or scrapers, without our prior written consent
• Misrepresents your identity or the information provided during registration
• Circumvents or interferes with the App’s security features or usage policies.

We reserve the right to investigate and take legal action against anyone who, in our sole discretion, violates these provisions, including the suspension or termination of your account without prior notice.

5. System Availability & Downtime

We strive to maintain the continuous availability of The Cukai; however, we do not guarantee that the App will be available at all times. Scheduled maintenance, updates, or unforeseen technical issues may result in temporary downtime.

By using the App, you acknowledge and accept that occasional interruptions or downtime may occur. We will make reasonable efforts to notify users of planned maintenance in advance where possible.

We shall not be held liable for any direct or indirect loss, damage, or inconvenience caused by the unavailability or interruption of the App. No compensation or refund will be provided for any period of downtime, regardless of its cause or duration.

6. Limitation of Liability

To the fullest extent permitted by law, Cracktech Sdn Bhd, its affiliates, employees, agents, and partners shall not be liable for any indirect, incidental, special, consequential, or punitive damages, or any loss of profits, revenue, data, or use, arising out of or in connection with your use of The Cukai.

In no event shall our total liability to you exceed the amount you paid for the subscription to The Cukai in the past 12 months, if applicable.

We shall not be responsible for any loss or damage caused by the actions, failures, or errors of third-party services or applications integrated with The Cukai, including payment processing, hosting, or data storage services.

By using The Cukai, you agree to hold Cracktech Sdn Bhd harmless from any claims, losses, liabilities, damages, or expenses, including legal fees, arising out of your use or inability to use the App or any breach of these Terms.

7. Termination

We reserve the right to suspend or terminate your access to The Cukai at any time, without notice, for any reason, including but not limited to a violation of these Terms or any other policies or guidelines related to the App.

Upon termination, all rights granted to you under these Terms will immediately cease, and you must promptly discontinue all use of The Cukai. Any unpaid fees will remain due and payable even after termination.

You may also terminate your account at any time by contacting us through the App or by following the account cancellation instructions in your settings. Upon termination, you will lose access to any paid features of the App, and no refunds will be issued.

Termination of your account does not relieve you of your obligation to pay any outstanding fees or other amounts owed to us.