服務條款

Background

The Company operates a tax compliance and consulting practice and provides tax compliance services, tax consulting services, and self-service tax evaluation tools through its online platform.

The Company requires all users who access, use, or purchase the Services to agree to standardised Terms of Service to ensure proper use of the Services and protection of all parties’ rights.

These Terms of Service govern the relationship between the Company and Users, establishing the rights, obligations, and responsibilities of each party in a clear and transparent manner.

The Company may from time to time update or modify these Terms of Service in accordance with changes in its business operations, legal requirements, or service offerings.

These Terms of Service are governed by the laws of Hong Kong and are intended to comply with all applicable Hong Kong legislation and regulations.

1. Definitions

In this Agreement, unless the context otherwise requires, the following terms shall have the meanings set out below:

• Account means the user account created by a User to access and use the Services, including all associated login credentials, profile information, and settings.
• Agreement means these Terms of Service as may be amended, modified, or supplemented from time to time in accordance with the provisions herein.
• Applicable Laws means all applicable laws, statutes, regulations, ordinances, rules, and other legal requirements of Hong Kong and any other relevant jurisdiction.
• Company means DimTax Consulting and includes its successors, assigns, officers, directors, employees, agents, and representatives.
• Company Content means all content, information, data, software, technology, designs, graphics, text, images, videos, audio, and other materials owned, controlled, or licensed by the Company.
• Confidential Information means any proprietary, confidential, or non-public information disclosed by one party to the other, whether orally, in writing, or by any other means.
• Content means any data, information, text, graphics, images, audio, video, software, or other materials uploaded, posted, transmitted, or otherwise made available through the Services.
• Force Majeure Event means any event or circumstance beyond the reasonable control of a party, including but not limited to acts of God, natural disasters, epidemics, war, terrorism, labour disputes, and government actions.
• Hong Kong means the Hong Kong Special Administrative Region of the People’s Republic of China.
• Intellectual Property Rights means all intellectual property rights worldwide, including but not limited to copyrights, trademarks, service marks, trade names, patents, trade secrets, know-how, and other proprietary rights.
• Personal Data has the meaning given to it under the Personal Data (Privacy) Ordinance (Cap. 486) of Hong Kong and includes any information relating to an identified or identifiable natural person.
• Platform means the Company’s website, mobile application, software, system, or any other medium through which the Services are provided or accessed.
• Privacy Policy means the Company’s privacy policy as may be updated from time to time, which governs the collection, use, and disclosure of Personal Data.
• Services means all services, products, features, content, applications, or functionality provided by the Company through the Platform or otherwise, as described in these Terms of Service.
• Third Party means any person, entity, or organization other than the Company and the User.
• Third Party Content means any Content provided, uploaded, or made available by Third Parties through or in connection with the Services.
• User has the meaning given to it in the Parties section and includes the User’s successors, assigns, agents, and representatives where applicable.
• User Content means any Content uploaded, posted, transmitted, or otherwise made available by a User through the Services.

Words importing the singular shall include the plural and vice versa, words importing any gender shall include all genders, and words importing persons shall include corporations and unincorporated associations.

References to any statute, ordinance, or regulation shall include any amendment, modification, re-enactment, or successor legislation thereof.

Headings are for convenience only and shall not affect the interpretation of this Agreement.

2. Acceptance of Terms

By accessing, browsing, registering for, or using the Services in any manner, the User acknowledges that they have read, understood, and agree to be bound by this Agreement.

Acceptance of this Agreement occurs automatically upon any of the following actions by the User:

1. clicking “I agree,” “Accept,” or any similar button or checkbox presented in connection with these terms;
2. creating an Account with the Company;
3. accessing or using any of the Services; or
4. making any payment for the Services.

If the User does not agree to this Agreement, they must immediately cease all use of the Services and may not create an Account.

The User represents and warrants that:

1. they have the legal capacity to enter into this Agreement;
2. if accepting on behalf of an organisation, they have the authority to bind that organisation to this Agreement; and
3. their acceptance and performance of this Agreement will not violate any other agreement to which they are a party.

This Agreement shall remain in effect from the date of acceptance until terminated in accordance with the provisions herein.

3. Description of Services

The Company provides the Services to Users through the Platform, which may include but are not limited to: tax compliance services, tax consulting and advisory services, self-service tax evaluation tools, educational content, and related professional services.

The Company reserves the right to modify, enhance, reduce, or discontinue any aspect of the Services at any time without prior notice to Users.

Access to certain features or components of the Services may require User registration, payment of fees, or satisfaction of additional Terms of Service or conditions.

The Company may impose usage limits, restrictions, or conditions on the Services, including but not limited to data storage limits, bandwidth restrictions, or transaction limits.

Users acknowledge that the provision of Services may depend on third-party services, software, or infrastructure, and the Company shall not be liable for any disruption or failure caused by such third parties.

The Company does not guarantee the accuracy, completeness, or reliability of any information, content, or materials provided through the Services.

Additional terms, conditions, or requirements may apply to specific Services or features, which shall be communicated to Users and form part of this Agreement.

4. User Registration and Accounts

Account Registration. To access certain Services, Users must create an Account by providing accurate, current, and complete information as prompted by the registration process.

Eligibility. Users must be at least 18 years of age or have reached the age of majority in their jurisdiction to create an Account. Users under 18 may only use the Services with parental or guardian consent and supervision.

Account Information. Users are responsible for maintaining the accuracy and completeness of their Account information and must promptly update any changes.

Account Security. Users must:

1. maintain the confidentiality of their Account credentials;
2. not share their Account with any Third Party;
3. immediately notify the Company of any unauthorized use of their Account; and
4. accept responsibility for all activities that occur under their Account.

Account Suspension or Termination. The Company may suspend or terminate any Account at its sole discretion if:

1. the User breaches any provision of this Agreement;
2. the Account information provided is false, inaccurate, or incomplete;
3. the Account is used for Prohibited Activities; or
4. required by Applicable Laws or regulatory authorities.

Multiple Accounts. Users may not create multiple Accounts unless expressly permitted by the Company in writing.

Account Deletion. Users may request deletion of their Account by following the procedures specified on the Platform or by contacting the Company directly.

5. User Rights and Responsibilities

5.1 User Account Obligations

1. Users must provide accurate, current, and complete information when creating an Account and maintain the accuracy of such information.
2. Users are responsible for maintaining the confidentiality of their Account credentials and for all activities that occur under their Account.
3. Users must immediately notify the Company of any unauthorized use of their Account or any other breach of security.

5.2 Permitted Use

1. Users may access and use the Services solely for their intended purpose and in accordance with this Agreement.
2. Users may use Company Content solely in connection with their authorized use of the Services and must not reproduce, distribute, or create derivative works without permission.
3. Users may submit User Content to the Platform provided such content complies with the acceptable use requirements set out in this Agreement.

5.3 Acceptable Use Requirements

1. Users must comply with all Applicable Laws when using the Services.
2. Users must not use the Services in any manner that could damage, disable, overburden, or impair the Platform or interfere with any other party’s use of the Services.
3. Users must not attempt to gain unauthorized access to any portion of the Platform, other Accounts, or computer systems connected to the Platform.
4. Users must respect the Intellectual Property Rights of the Company and Third Parties when using the Services.

5.4 User Content Standards

1. Users must ensure that any User Content submitted does not infringe the rights of Third Parties or violate any Applicable Laws.
2. Users must not submit User Content that is defamatory, obscene, threatening, harassing, or otherwise objectionable.
3. Users grant the Company a non-exclusive license to use, modify, and display User Content as necessary for the provision of the Services.

5.5 Cooperation and Compliance

1. Users must cooperate with the Company’s reasonable requests for information or assistance in connection with the Services.
2. Users must promptly report to the Company any suspected violations of this Agreement or security vulnerabilities in the Platform.

6. Prohibited Activities

Users must not use the Services for any unlawful purpose or in violation of any Applicable Laws, regulations, or these Terms of Service.

Users must not engage in any activity that:

1. infringes or violates the Intellectual Property Rights of the Company or any Third Party;
2. transmits or uploads any Content that is defamatory, obscene, threatening, harassing, discriminatory, or otherwise objectionable;
3. attempts to gain unauthorised access to the Platform, other User Accounts, or the Company’s systems;
4. distributes viruses, malware, or other harmful code that may damage or interfere with the Services;
5. engages in spamming, phishing, or other deceptive practices;
6. impersonates another person or entity or provides false information;
7. interferes with or disrupts the proper functioning of the Services or servers.

Users must not use automated systems, including but not limited to robots, spiders, or scrapers, to access or collect information from the Services without the Company’s prior written consent.

Users must not reverse engineer, decompile, disassemble, or attempt to derive the source code of any software or technology used in connection with the Services.

Users must not use the Services to compete with the Company or develop competing products or services.

Users must not remove, alter, or obscure any proprietary notices, including copyright, trademark, or other intellectual property notices, displayed on the Services.

The Company reserves the right to investigate any suspected violation of this section and may take appropriate action, including but not limited to suspension or termination of the User’s Account.

7. Intellectual Property Rights

Company Intellectual Property Rights. All Intellectual Property Rights in and to the Services, Platform, Company Content, and any software, technology, or materials provided are owned by or licensed to the Company.

Limited License to Users. Subject to compliance with this Agreement, the Company grants Users a limited, non-exclusive, non-transferable, revocable license to access and use the Services for their intended purpose.

User Content Ownership. Users retain ownership of any Intellectual Property Rights in User Content, provided that such content does not incorporate or infringe upon Company Content.

License Grant by Users. By submitting User Content to the Platform, Users grant the Company a worldwide, royalty-free, non-exclusive license to use, reproduce, modify, adapt, publish, and display such content as necessary to provide the Services.

Restrictions on Use. Users shall not:

1. copy, modify, distribute, sell, or lease any part of the Services or Company Content;
2. reverse engineer, decompile, or attempt to extract the source code of any software provided by the Company;
3. remove, alter, or obscure any proprietary notices or labels on the Services or Company Content;
4. use the Company’s trademarks, trade names, or logos without prior written consent.

Third Party Content. The Company does not claim ownership of Third Party Content and such content remains subject to the Intellectual Property Rights of its respective owners.

Infringement Claims. Users must promptly notify the Company of any suspected infringement of Intellectual Property Rights and cooperate in any investigation or enforcement action.

Survival. The provisions of this section shall survive termination of this Agreement.

8. Privacy and Data Protection

The Company collects, uses, stores and processes Personal Data in accordance with the Privacy Policy and Applicable Laws, including the Personal Data (Privacy) Ordinance (Cap. 486) of Hong Kong.

By using the Services, Users consent to the collection, use, storage and processing of their Personal Data as described in the Privacy Policy.

The Company may collect Personal Data including but not limited to:

1. identification information such as name, email address, phone number and postal address;
2. Account registration and login information;
3. payment and billing information;
4. usage data and analytics relating to the Services;
5. communications between Users and the Company;
6. any other information voluntarily provided by Users.

Personal Data is collected and used for the following purposes:

1. providing and maintaining the Services;
2. processing transactions and payments;
3. communicating with Users about the Services;
4. improving and developing the Services;
5. compliance with legal obligations;
6. any other purposes disclosed in the Privacy Policy.

The Company implements appropriate technical and organisational security measures to protect Personal Data against unauthorised access, alteration, disclosure, or destruction.

Personal Data may be disclosed to Third Parties only:

1. with the User’s explicit consent;
2. to service providers and business partners who assist in providing the Services;
3. as required by Applicable Laws or legal process;
4. to protect the Company’s rights, property or safety.

Users have rights under Applicable Laws regarding their Personal Data, including rights to access, correction and data portability, which may be exercised by contacting the Company.

Personal Data may be transferred outside Hong Kong for processing, subject to appropriate safeguards and compliance with Applicable Laws.

The Company will retain Personal Data only for as long as necessary for the purposes for which it was collected or as required by Applicable Laws.

For detailed information about data practices, Users should refer to the Privacy Policy, which forms part of this Agreement.

9. Payment Terms

Fees and Charges. The fees and charges for the Services are as set out on the Platform or as otherwise communicated to Users in writing. All fees are quoted in Hong Kong Dollars unless otherwise stated.

Payment Methods. Users may pay fees using payment methods accepted by the Company as displayed on the Platform. For tax compliance and consulting services, payment is typically required before commencement of work.

Payment Due Date. Unless otherwise specified, all fees are payable in advance. For subscription-based Services, fees are due on the commencement date of each billing cycle.

Billing Cycles. Where Services are provided on a subscription basis, Users will be billed according to the billing cycle selected (monthly, quarterly, or annually as applicable).

Late Payment. If any payment is overdue, the Company may suspend or terminate access to the Services and charge interest on overdue amounts at a rate permitted by Applicable Laws.

Taxes. All fees are exclusive of applicable taxes, duties, and government charges, which shall be paid by the User in addition to the fees.

Fee Changes. The Company may change its fees upon thirty (30) days’ prior written notice to Users. Continued use of the Services after the effective date constitutes acceptance of the new fees.

Refunds. Fees paid are generally non-refundable unless otherwise specified in writing or required under Applicable Laws. Any refunds granted are at the Company’s sole discretion.

Billing Disputes. Users must notify the Company of any billing disputes within sixty (60) days of the relevant charge. The Company will investigate and respond to disputes in good faith.

Automatic Renewal. Subscription Services will automatically renew for successive periods of the same duration unless cancelled by the User at least seven (7) days before the renewal date.

10. Service Availability and Modifications

The Company reserves the right, at its sole discretion and without prior notice, to modify, suspend, temporarily discontinue, or permanently discontinue any aspect of the Services.

The Company may implement planned maintenance, upgrades, or technical improvements to the Platform which may result in temporary service interruptions or reduced functionality.

The Company shall use reasonable efforts to provide advance notice of scheduled maintenance or significant service modifications through the Platform or by email to registered Users.

The Company reserves the right to modify, amend, or update these Terms of Service at any time by posting the revised terms on the Platform.

Users will be deemed to have accepted any modifications to the Terms of Service by continuing to access or use the Services after the revised terms have been posted.

If a User does not agree to any modifications to the Terms of Service, the User must immediately cease using the Services and may terminate their Account in accordance with Section 13.

The Company shall not be liable to any User or third party for any modification, suspension, or discontinuation of the Services, whether temporary or permanent.

Upon discontinuation of the Services, the Company may delete User Content and Account information in accordance with its data retention policies and the Privacy Policy.

11. Limitation of Liability

Exclusion of Certain Damages. To the maximum extent permitted by Applicable Laws, the Company shall not be liable for any indirect, incidental, special, consequential, or punitive damages, or any loss of profits, revenue, data, or goodwill arising from or relating to the Services.

Maximum Liability Cap. The Company’s total aggregate liability to any User for all claims arising from or relating to this Agreement or the Services shall not exceed the total amount of fees paid by such User to the Company for the specific service giving rise to the claim.

Services Provided “As Is”. The Services are provided on an “as is” and “as available” basis without warranties of any kind, whether express or implied, including warranties of merchantability, fitness for a particular purpose, or non-infringement.

No Warranty of Uninterrupted Service. The Company does not warrant that the Services will be uninterrupted, error-free, secure, or free from viruses or other harmful components.

Third Party Content and Services. The Company shall not be liable for any Third Party Content or any damages arising from User’s reliance on or use of Third Party services or content.

User Responsibility. Users acknowledge that they use the Services at their own risk and are solely responsible for any damage to their computer systems or loss of data resulting from the use of the Services.

Statutory Rights. Nothing in this clause 11 shall exclude or limit liability that cannot be excluded or limited under Applicable Laws, including liability for fraud, fraudulent misrepresentation, or death or personal injury caused by negligence.

12. Indemnification

The User agrees to indemnify, defend and hold harmless the Company, its directors, officers, employees, agents, affiliates and successors from and against any and all claims, liabilities, damages, losses, costs, and expenses (including reasonable legal fees) arising from or relating to:

1. the User’s breach of this Agreement or violation of any Applicable Laws;
2. the User’s use or misuse of the Services;
3. any User Content submitted, posted or transmitted through the Services;
4. the User’s violation of any rights of Third Parties, including Intellectual Property Rights;
5. any negligent acts, omissions or wilful misconduct by the User in connection with the Services.

The Company reserves the right, at its own expense, to assume the exclusive defence and control of any matter otherwise subject to indemnification by the User.

The User shall not settle any claim subject to indemnification under this section without the Company’s prior written consent.

This indemnification obligation shall survive termination of this Agreement.

13. Termination

13.1 Termination by User

1. Users may terminate this Agreement at any time by discontinuing use of the Services and closing their Account.
2. Users who wish to close their Account must follow the account closure procedures specified on the Platform or contact the Company directly.

13.2 Termination by Company

1. The Company may terminate this Agreement immediately without notice if a User breaches any provision of this Agreement.
2. The Company may terminate this Agreement with thirty (30) days’ written notice to the User for any reason, including cessation of Services.
3. The Company may suspend or terminate a User’s access to the Services if the User engages in any activity that violates Applicable Laws or poses a risk to the Company or other Users.

13.3 Effect of Termination

1. Upon termination, the User’s right to access and use the Services shall cease immediately.
2. All provisions of this Agreement that by their nature should survive termination shall continue in effect, including intellectual property rights, confidentiality, indemnification, limitation of liability, and dispute resolution provisions.
3. The Company may retain User data in accordance with its Privacy Policy and Applicable Laws following termination.

13.4 Outstanding Obligations

1. Termination shall not affect any accrued rights or obligations of either party existing at the time of termination.
2. Users remain liable for all fees and charges incurred prior to the effective date of termination.

14. Dispute Resolution

Any dispute, controversy or claim arising out of or relating to this Agreement, or the breach, termination or invalidity thereof, shall first be attempted to be resolved through good faith negotiation between the parties.

If the dispute cannot be resolved through negotiation within thirty (30) days of written notice of the dispute being given by one party to the other, either party may refer the dispute to mediation under the Hong Kong International Arbitration Centre Mediation Rules.

If mediation is unsuccessful or either party declines to participate in mediation, the dispute shall be resolved by arbitration under the Hong Kong International Arbitration Centre Administered Arbitration Rules in force at the time.

1. The arbitration shall be conducted by a single arbitrator appointed in accordance with the said Rules.
2. The seat of arbitration shall be Hong Kong and the language of arbitration shall be English.
3. The arbitral award shall be final and binding upon the parties and may be enforced in any court of competent jurisdiction.

Notwithstanding the foregoing, the Company may seek injunctive or other equitable relief in any court of competent jurisdiction to protect its Intellectual Property Rights or Confidential Information.

This Agreement and any dispute arising hereunder shall be governed by and construed in accordance with the laws of Hong Kong.

The courts of Hong Kong shall have non-exclusive jurisdiction over any proceedings relating to this Agreement, provided that nothing in this clause shall limit the Company’s right to commence proceedings in any other jurisdiction.

15. Force Majeure

Neither party shall be liable for any failure or delay in performing its obligations under this Agreement which is due to a Force Majeure Event.

For the purposes of this Agreement, a Force Majeure Event means any circumstance not within a party’s reasonable control including, without limitation:

1. acts of God, flood, drought, earthquake or other natural disaster;
2. epidemic or pandemic;
3. terrorist attack, civil war, civil commotion or riots, war, threat of or preparation for war, armed conflict, imposition of sanctions, embargo, or breaking off of diplomatic relations;
4. nuclear, chemical or biological contamination or sonic boom;
5. any law or any action taken by a government or public authority, including without limitation imposing an export or import restriction, quota or prohibition;
6. collapse of buildings, fire, explosion or accident; and
7. any labour or trade dispute, strikes, industrial action or lockouts.

The party affected by a Force Majeure Event shall:

1. as soon as reasonably practicable after the start of the Force Majeure Event, notify the other party in writing of the Force Majeure Event, the date on which it started, its likely duration, and the effect on its ability to perform obligations; and
2. use all reasonable endeavours to mitigate the effect of the Force Majeure Event on the performance of its obligations.

If the Force Majeure Event prevents a party from providing any of the Services for more than six (6) months, the party not affected by the Force Majeure Event may terminate this Agreement by giving written notice to the affected party.

16. Governing Law and Jurisdiction

This Agreement shall be governed by and construed in accordance with the laws of Hong Kong.

Any dispute, controversy or claim arising out of or relating to this Agreement, or the breach, termination or invalidity thereof, shall be subject to the exclusive jurisdiction of the courts of Hong Kong.

The User irrevocably submits to the jurisdiction of the Hong Kong courts and waives any objection to proceedings in such courts on the grounds of venue or inconvenient forum.

Nothing in this clause shall limit the Company’s right to bring proceedings against the User in any other jurisdiction where the User resides or conducts business.

17. Severability

If any provision of this Agreement is held by a court of competent jurisdiction to be invalid, illegal, void, or unenforceable, such provision shall be severed from this Agreement and the remaining provisions shall continue in full force and effect.

Where a provision is severed pursuant to clause 17.1, the parties shall negotiate in good faith to replace the severed provision with a valid and enforceable provision that achieves the original intent of the parties as closely as possible.

If the severance of any provision materially affects or alters the basis of this Agreement, either party may terminate this Agreement by giving thirty (30) days’ written notice to the other party.

18. Entire Agreement

This Agreement constitutes the entire agreement between the Company and the User relating to the subject matter hereof and supersedes all prior or contemporaneous agreements, understandings, negotiations, and discussions, whether oral or written.

This Agreement prevails over any conflicting terms in any related agreement or document, including but not limited to purchase orders, invoices, or other commercial documents.

No representations, warranties, or agreements have been made or relied upon by either party except as expressly set forth in this Agreement.

Any terms or conditions proposed by the User in any purchase order, confirmation, or other document shall be void and of no effect unless specifically accepted by the Company in writing.

19. Amendment and Waiver

The Company may amend, modify, or update these Terms of Service at any time in its sole discretion by posting the revised terms on the Platform or by providing notice to Users via email.

Amendments shall become effective immediately upon posting unless otherwise specified by the Company.

Users will be deemed to have accepted any amendments by continuing to access or use the Services after the effective date of such amendments.

If a User does not agree to any amendments, the User must immediately cease using the Services and may terminate their Account in accordance with Section 13.

No amendment, modification, or waiver of any provision of this Agreement shall be effective unless in writing and signed by an authorised representative of the Company.

Any waiver by the Company of any breach or default by a User shall not constitute a waiver of any subsequent breach or default, nor shall it modify the terms of this Agreement.

The Company’s failure to enforce any provision of this Agreement shall not be construed as a waiver of such provision or the Company’s right to enforce it in the future.

No waiver shall be effective unless expressly stated in writing and signed by the party against whom such waiver is sought to be enforced.

20. Contact Information

For any questions, concerns, or inquiries relating to these Agreement or the Services, Users may contact the Company using the following methods:

• Email: support@dimtax.com
• Website: dimtax.com
• Telephone: +852-8433-0577 (during business hours: 9:00am – 6:00pm, Monday to Friday, excluding public holidays)

The Company will endeavour to respond to all inquiries within 3 business days, provided that complex matters may require additional time for proper consideration and resolution.

Users should clearly identify the nature of their inquiry and provide sufficient detail to enable the Company to respond appropriately and efficiently.

For urgent matters relating to account security or data protection concerns, Users should contact the Company immediately using the telephone number specified above.

The Company reserves the right to update the contact information specified in this clause by posting updated information on the website.