1.1 The tax services referred to at Clause 2 below are provided by Simple Tax Services Limited (hereinafter referred to as the “Service Provider”).
1.2 The person utilizing the Services is any natural or legal person with whom the Service Provider has entered into this Client Contract for the provision of the services referred to in Clause 2 (hereinafter referred to as the “Client”). The Client Contract may also be between the Client and Service Provider for the benefit of a third party (hereinafter referred to as the ‘Beneficiary’) subject to Clauses 5 and 6 below.
1.3 The Service Provider and the Client are hereinafter individually referred to as the ‘Party’ or jointly as the ‘Parties’.
2. SCOPE OF SERVICES
2.1 The Service Provider will provide all or any of the following services to the Client:
- Tax consultation;
- Refund Eligibility Assessment;
- Online Tax Return Preparation and Filing (“e-Return”);
- Tax Refund Follow-ups;
- Legal Representative Referrals;
- General Tax advice;
- Proof of Return Submission (where applicable); and/or
- Any other service agreed to between the Parties.
2.2 By using the Services, the Client agrees to provide the Service Provider, inclusive of its employees, agents or its representatives, authority to do all things necessary for the performance of the Services, including:
- Requesting and accessing their tax accounts on e-Tax or other applicable platforms;
- Preparing and submitting e-Returns;
- Following up on tax refund(s); and
- Signing e-Returns as their Tax Agent.
2.3 Client payment for the Services are due in full in advance on the basis that no refunds shall be given once work has been started by the Service Provider.
2.4 The Client may make payment to the Service Provider through online payments (WiPay), cash or cheque. The Service Provider will commence work once proof of payment is provided by the Service Provider’s financial institution.
2.5 Unless otherwise advised, the Client is solely responsible for bearing the cost of any processing or transaction fees involved in remitting payment to the Service Provider.
2.6 The Client hereby accepts and agrees that the return has been prepared on the basis of the information/documentation provided to the Service Provider.
2.7 The Client agrees that notwithstanding the fact that the Services are to be paid for in advance, in the event that there is any issue on the part of the Client with remitting payments, such payments can be recovered by the Service Provider at any time. The Service Provider also reserves the right to withhold the performance of Services in the event that monies due to it are not paid in full.
2.8 Any documents that are provided to the Service Provider to execute Services on behalf of the Client will be automatically removed from the Service Provider’s administrative system after four (4) weeks have elapsed from the completion of the Services. Notwithstanding this, the Service Provider reserves the right to store documents and data concerning its Clients to use as it sees fit, including marketing and/or the development of further products and services.
3.1 The Service Provider warrants that returns will be filed provided that all information requested from the Client is provided to the Service Provider no less than thirty (30) days prior to the statutory deadline for so filing and provided that the applicable mediums for submission of the online e-Return provided by third parties, such as the Board of Inland Revenue, remain functional.
3.2 The Client agrees that the Service Provider’s service delivery standards are dependent on the availability and accessibility of applicable platforms provided by third parties, inclusive of the Board of Inland Revenue. Under normal circumstances, the Service Provider’s delivery standards are as follows:
- Tax Refund Assessments for Employees will be done within fourteen (14) days after all information is provided by the Client.
- Feedback on Tax Refund follow-ups will be done within fourteen (14) days after all information is provided by the Client.
- Proof of Return Submission will be provided to the Client within ten (10) days after the return is submitted.
4.1 Subject to Clause 2.8, each Party agrees and accepts that all information provided directly or indirectly by the other Party shall be treated as Confidential Information and shall be held and protected in strict confidence, except as required by law and shall not be further disclosed or divulged by the receiving Party without the prior written consent of the disclosing Party.
4.2 Without limiting the generality of Clause 4.1 above, the term “Confidential Information” includes marketing and financial information pertaining to the Service Provider. Confidential Information does not include information that is or comes within the public domain other than through the fault of either Party.
4.3 The Confidential Information disclosed by the Service Provider shall remain the property of the Service Provider, who may request the return thereof at any time. Upon receipt of such request the Client shall promptly return to the Service Provider all original Confidential Information disclosed hereunder and shall ensure that all copies and reproductions thereof in its possession are destroyed.
4.4 The obligations contained in this Clause shall survive indefinitely after the termination of this Client Contract, unless otherwise agreed, in writing, by the Parties.
5. LIMITATION OF LIABILITY
5.1 Pursuant Clause 2.1 above, as the Client acknowledges that the e-Return has been prepared on the basis of information provided by him or it, and in no event shall the Service Provider be liable to the Client or third party Beneficiary for any loss or damage whether in tort (including negligence), contract or otherwise, for any consequential, direct or similar damages, or lost profit relating to the Services under this Client Contract, except to the extent that may be determined to have resulted from the wilful misconduct or fraudulent behaviour of the Service Provider.
5.2 The Services provided hereunder are done on the basis that the Service Provider its directors, officers, partners, employees and / or agents, do not accept any duty of care or any responsibility to any other party whether in contract or in tort (including without limitation, negligence or breach of statutory duty) however arising, and shall not be liable in respect of any loss, damage or expense of whatever nature which is cause to any other party howsoever caused.
5.3 In no circumstances shall the Service Provider’s liability exceed the amount of fees received under this Client Contract.
5.4 Notwithstanding anything implied to the contrary, the Services are exclusively for the Client and is based on the facts as presented to the Service Provider by the Client at the date the Service are provided.
The Client shall indemnify, save harmless and defend the Service Provider, its directors, officers, partners, employees and / or agents from and against any and all claims, losses, costs, Attorney’s fees, Board of Inland Revenue audits or assessments, damages, whether a claim be made in tort, contract or otherwise, for any consequential, direct or similar damages, or lost profits caused or alleged to have been caused in any manner resulting from the Services including all suits or actions of every kind or description brought against the Service Provider either individually or jointly with the Client caused or occasioned or alleged to have been caused by, or on account of, the performance of any work pursuant to or in connection with the Services.
7. DISPUTE RESOLUTION
Any dispute arising from the interpretation, application, implementation or compliance with this Client Contract shall be sought to be resolved amicably between the Parties through direct negotiations in the first instance, or through an agreed method of Alternative Dispute Resolution as a preference to litigation.
8.1 The respective rights, privileges, duties and obligations of the Parties under this Client Contract shall be determined in accordance with the laws of the Republic of Trinidad and Tobago.
8.2 This Client Contract constitutes the entire agreement and understanding of the Parties in respect of the transaction contemplated hereby and in respect of this subject matter. It supersedes all and any prior agreements, arrangements and understanding relating to the subject matter hereof.
8.3 Nothing in this Client Contract shall constitute or be construed as a joint venture, partnership agency or employment relationship between the Service Provider and the Client.
8.4 No amendment or variation of this Client Contract shall take effect unless it is made in signed writing between the Parties.