Terms of Service

Who these terms apply to

These terms govern your use of 27gems products — N91CE, Zeni, and CDI — operated by 27Gems LLP (202004003521), Eve Suite, Jalan PJU 1A/41, 47301 Petaling Jaya, Selangor Darul Ehsan, Malaysia. By using our products, you agree to these terms.

CDI (Citizen Digital Interface) may be used anonymously without agreeing to these terms. These terms apply to you when you choose to register a CDI account.

What the products do

N91CE helps Malaysian sole traders organise their business income and expenses and works out the figures the Form B business section asks for — gross income, cost of sales, expenses, and net profit. You review those figures and enter them into LHDN's e-filing portal yourself. N91CE does not file your tax return for you.

Zeni helps individuals track daily spending against a self-set daily allowance. It is a personal budgeting tool, not a financial advisory service. Zeni does not connect to bank accounts or any external financial system — all spending entries are logged manually by you.

CDI (Citizen Digital Interface) is a personal digital access point — your guide to the digital layer of the physical world. Citizens use CDI to access digital services at real-world locations. In its current form, CDI connects you to participating merchants: browse menus, place orders, and optionally earn loyalty stamps. CDI is its own product and brand, not a feature of N91CE.

CDI — your account and loyalty programme

Anonymous use. You may browse menus and place orders on CDI without creating an account. No registration is required, and these terms do not apply to anonymous use.

Registered use. If you choose to register, CDI asks only for your email address, verified by a one-time code. You may optionally add profile details afterwards, and share them with individual merchants — how that data is handled is described in our Privacy Policy. By registering, you agree to these terms and that policy. You may request account deletion at any time by emailing admin@27gems.com.

Loyalty stamps. Stamps are earned automatically when you make a qualifying purchase at a participating merchant while your CDI account is linked to the transaction. Stamp counts are maintained by N91CE (the merchant's tool) as the authoritative ledger — CDI holds a mirror of this count. In any dispute, N91CE's sale records are the ground truth.

Redemption. When your stamp count reaches the programme threshold, your CDI QR code enters a redeemable state. The merchant scans your QR to redeem. The reward (one free eligible item of the merchant's choice) is provided by the merchant, not by 27Gems. We do not guarantee the availability of any specific reward or the continuation of any merchant's loyalty programme.

Acceptable use. You must not create multiple CDI accounts to accumulate stamps fraudulently, attempt to manipulate stamp counts or redemption states, or use CDI in any way that harms merchants or other citizens on the platform.

Our role. 27Gems operates the CDI loyalty infrastructure. We are not a party to any transaction between you and a merchant. Disputes about orders, payments, or product quality are between you and the merchant directly.

Not tax advice

N91CE is a bookkeeping tool. It is not a tax agent, a licensed tax advisor, or a substitute for professional advice. The figures it produces are based on the data you enter, so the accuracy of your books and your own tax compliance are your responsibility. If your situation is complex — several income sources, significant assets, or LHDN audit risk — speak to a licensed tax professional.

Your responsibilities

• Provide accurate information. The quality of N91CE's output depends on the accuracy of what you upload and enter.
• Review the generated Form B figures before filing. Nothing goes into your tax return without you seeing it first — but verifying accuracy is your responsibility.
• Keep your device secure. Your books are stored on your own device — we cannot recover them if it is lost, reset, or its data is cleared without a backup.
• Use the products only for lawful purposes and in accordance with Malaysian law.

Free — with a voluntary contribution

N91CE is free, and stays free — every feature, for every trader, with no tiers and nothing locked behind payment. If N91CE is useful to you, you can make a voluntary contribution to keep the mission running; you choose what to give. A contribution is never required to use any part of the app.

A voluntary contribution is not payment for a service. It does not create a contract for services between you and 27Gems, and does not give rise to any service-level obligation or liability on our part. If you contribute and later change your mind, contact admin@27gems.com — we will refund it.

Your data

Your financial records are stored on your own device, and in your own Google Drive if you turn on backup. You own them. You can export them at any time. If you choose N91CE's own "Store with N91CE" backup option instead of Google Drive, we do hold a copy on our servers for as long as you use that option — see our Privacy Policy for exactly what that means.

See our Privacy Policy for full details on what data we do hold and how we use it.

Service availability

We aim to keep N91CE and Zeni available and working. We do not guarantee uninterrupted access. We may update, modify, or discontinue features with reasonable notice.

Limitation of liability

To the fullest extent allowed by Malaysian law, 27Gems LLP is not liable for indirect or consequential loss arising from your use of our products — including loss from errors in tax figures, LHDN penalties, or data lost through device failure. Where we are found liable, our total liability is limited to the amount you contributed to us in the twelve months before the claim.

Governing law

These terms are governed by the laws of Malaysia. Any dispute arising from these terms will be subject to the exclusive jurisdiction of the courts of Malaysia.

Changes to these terms

We may update these terms from time to time. We will update the "last updated" date above and post material changes on this page at least 30 days before they take effect. Continued use of our products after the effective date constitutes acceptance of the updated terms.

Contact

admin@27gems.com
011-3730-9419
27Gems LLP (202004003521)
Eve Suite, Jalan PJU 1A/41, 47301 Petaling Jaya, Selangor Darul Ehsan, Malaysia