Terms and Conditions

Income Tax & Provisional Tax Filing Service Agreement

Service Provider: UAESA (Pty) Ltd

Registration Number: 2011/144689/07

Incorporation Date: 2011-12-09

Client Details

Enterprise Registration Number: @{Enterprise Reg No.:18}

Enterprise Name: @{Enterprise Name:20}

Director / Individual: @{Director Name:26} @{Director Surname:27}

Contact Person: @{Contact Person}

Email: @{Email}

Telephone: @{Telephone}

1. Purpose

These Terms and Conditions ("Agreement") govern the Income Tax and Provisional Tax Filing Service provided by UAESA (Pty) Ltd ("UAESA") to the Client.

By requesting, purchasing, paying for, or authorising UAESA to provide the Income Tax and Provisional Tax Filing Service, the Client agrees to be legally bound by these Terms and Conditions.

2. Service Description

UAESA provides professional income tax and provisional tax filing services for individuals and businesses, which may include:

• Income Tax Returns: Preparation and submission of ITR14 (companies), ITR12T (trusts), IT12EI (exempt institutions), or ITR12 (individuals) to SARS.
• Provisional Tax Returns: Preparation and submission of IRP6 returns for provisional taxpayers.
• Review of financial records and supporting documents to ensure accuracy.
• Calculating taxable income, deductions, allowances, and credits.
• Advising on tax liabilities and provisional tax estimates.
• Liaising with SARS on the Client's behalf regarding queries or audits.
• Ensuring timely submission to avoid penalties and interest.
• Providing tax compliance advice and guidance on future obligations.
• Assisting with correspondence and requests from SARS.
• Providing confirmation of submission and assessment outcomes.

Only services specifically agreed between UAESA and the Client form part of this Agreement.

3. Client Responsibilities

The Client remains solely responsible for providing complete and accurate information, including but not limited to:

• Financial statements (annual and interim).
• Tax schedules and working papers.
• Details of all income, deductions, and allowances.
• Capital gains and losses information.
• Previous tax returns and assessments.
• SARS correspondence and notices.
• Bank statements and investment details.
• Employee remuneration and PAYE records.
• Any other documentation required for tax filing.

The Client warrants that all information supplied is lawful, accurate, and complete.

The Client acknowledges that they remain ultimately responsible for the accuracy of their tax returns and for meeting all payment obligations to SARS.

4. Service Timeline

The Client shall provide all required information within the agreed timeline, typically at least 10 business days before the statutory deadline.

UAESA will prepare and submit the returns within 10 business days of receiving complete information, subject to the Client's review and approval.

UAESA shall not be liable for penalties or interest incurred due to the Client's failure to provide information on time or for delays caused by SARS system availability or processing.

5. Payment Terms

Payment is required as follows:

• A 50% deposit is required before work commences.
• The remaining 50% is due upon completion and before submission to SARS.
• Invoices are payable within seven (7) days of receipt.
• Payment methods: EFT / Bank Transfer.
• UAESA reserves the right to suspend services or withhold submissions where invoices remain unpaid.

6. Refund Policy

No refund shall be payable where:

• The Client provides incorrect or incomplete information.
• The Client changes requirements after work has commenced.
• The Client terminates the service after work has commenced.
• SARS imposes penalties or interest due to the Client's failure to comply.

Refunds may be considered if UAESA is unable to complete the filing due to reasons within its control, provided no work has been performed.

7. Confidentiality

UAESA shall keep all client and tax information confidential and shall only disclose such information where:

• Required by law (e.g., SARS or court order).
• Authorised by the Client.
• Required for the performance of services.

8. Protection of Personal Information (POPIA)

UAESA processes client and employee information in accordance with the Protection of Personal Information Act, 2013 (Act No. 4 of 2013).

The Client authorises UAESA to collect, process, store, and use information solely for providing the tax filing services.

9. Limitation of Liability

To the maximum extent permitted by law, UAESA shall not be liable for:

• Incorrect or incomplete information supplied by the Client.
• Delays or errors caused by SARS systems or processes.
• Any penalties, interest, or additional tax arising from the Client's non-compliance or inaccurate information.
• Financial losses arising from tax assessments or payment obligations.
• Indirect, incidental, or consequential damages.

UAESA's maximum liability shall not exceed the amount paid by the Client for the tax filing service.

10. Indemnity

The Client agrees to indemnify and hold harmless UAESA, its directors, employees, contractors, consultants, and agents against any claim, loss, liability, penalty, damage, or expense arising from:

• Incorrect information supplied by the Client.
• Failure to comply with tax legislation.
• Failure to provide information on time.
• Any penalties, fines, or interest imposed by SARS as a result of the Client's non-compliance.

11. Governing Law

This Agreement shall be governed by and interpreted in accordance with the laws of the Republic of South Africa.

Any dispute arising from this Agreement shall be subject to the exclusive jurisdiction of the competent courts of South Africa.

12. Entire Agreement

These Terms and Conditions constitute the entire agreement between UAESA and the Client relating to the tax filing service and supersede all previous verbal or written communications.

If any provision of this Agreement is found to be invalid or unenforceable, the remaining provisions shall remain in full force and effect.

13. Client Acceptance

By engaging UAESA for the Income Tax and Provisional Tax Filing Service, the Client acknowledges that they have read, understood, and agree to be bound by these Terms and Conditions.

Enterprise Name / Individual: @{Enterprise Name:20}

Representative: @{Director Name:26} @{Director Surname:27}

Date of Acceptance:

Signature:

Print Name:

Capacity:

Electronic acceptance in accordance with clause 13 above is equally binding.

UAESA (Pty) Ltd | Registration Number: 2011/144689/07 | Incorporation Date: 2011-12-09

Income Tax & Provisional Tax Filing Service | Terms and Conditions | Version 1.0