General terms and conditions

  1. 1.INTRODUCTION AND PURPOSE OF THE GTC

Optimal Accounting Kft. (hereinafter referred to as "SimpleTax") regulates the main general rules of its accounting services available on the website http://simpletax.hu/ (hereinafter referred to as the "Website") and detailed in these Terms and Conditions, as well as the use of the Website in these General Terms and Conditions (hereinafter referred to as "GTC") in order to ensure that both the use of the Website and the use of our services are smooth for visitors to the Website and users of the services available on the Website.

The provision of SimpleTax services in a uniform manner and with a high level of professionalism and responsibility, adapted to the complexity of the tasks, requires the establishment of general rules that are binding for both the service provider and the Client in all accounting contracts.

This is the purpose of SimpleTax's GTC, compared to which the specific accounting contract between SimpleTax and the Client may lay down different provisions.

  1. DEFINITIONS

The term SimpleTax is hereinafter referred to in the GTCF as an individual entrepreneur entitled to provide accounting and bookkeeping services under Act CXV of 2009 on Individual Entrepreneurs and Individual Companies (hereinafter: Evectv.), who concludes a contract with the Client for the provision of accounting and tax services.

The client is understood to be an individual entrepreneur who has concluded an accounting contract with SimpleTax in accordance with the Ecetv. Any person, irrespective of his legal status, who uses SimpleTax services as a contracting party shall be considered a Client. 

In the GTCs, the term "Accounting Contract" shall be understood to mean the specific contract concluded by the Client with the Accounting Firm for the provision of accounting and tax services, which allows the application of these General Terms and Conditions in their legal relationship.

Parties in the GTC shall mean SimpleTax and the Client.

Trade secret: According to Act LIV of 2018 on the Protection of Trade Secrets (hereinafter: "Trade Secrets Act"), a secret fact, information, other data and the compilation thereof, which is related to an economic activity and is not publicly known or not easily accessible to the persons performing the economic activity concerned, and therefore of pecuniary value, and the holder of the secret shall act in a manner that is generally expected in the given situation in order to keep it secret.

  1. THE SIMPLETAX IDENTIFICATION DATA:

Name: Optimal Accounting Kft.
Head office: 1133 Budapest, Visegrádi utca 107. 1. floor 26.
Tax ID: 32052769-2-41
Company registration number: 01-09-404566
Contact: hello@simpletax.hu 

SimpleTax declares that it is one of the entities authorised to provide accounting services as defined in Article 150 of the Accounting Act and is authorised to carry out activities.

  1. SCOPE AND AMENDMENT OF THE GTC

These GTC are effective from 15 August 2022.

The provisions of the GTC shall apply to any contractual relationship between SimpleTax and the Client under which SimpleTax provides any services to the Client under the Accounting Agreement.

The provisions of the GTC shall be considered as general terms and conditions of contract pursuant to Act V of 2013 on the Civil Code (hereinafter referred to as the "Civil Code") and the provisions of the GTC have been individually negotiated by the Parties. In the event of any discrepancy between the general terms and conditions and other terms and conditions of the Accounting Agreement concluded with the Client, the latter shall become part of the contract.

By registering on the Website, the Client certifies that they read and accepted the contents of the GTC. The current version of the GTC is permanently available on the Website. SimpleTax is entitled to amend the GTC unilaterally. 

SimpleTax shall not be deemed to have amended the GTC if it corrects any errors, spelling mistakes or clarifications that may occur in the GTC or that have no relevant effect on the performance of the contracts concluded under the GTC or any of its elements. Nor does the correction by SimpleTax of data relating to itself constitute an amendment to the GTC. The communication of a revised GTC as referred to herein and the communication of a revised GTC where the change is necessitated by a change in law, an act or decision of a public authority or otherwise required by law. The Client expressly acknowledges and accepts this.

The legal relationship between SimpleTax and the Client is governed by Hungarian law, in particular the Civil Code.

  1. REGISTRATION ON THE WEBSITE AND CONCLUSION OF THE ACCOUNTING CONTRACT

On the basis of the provisions of these GTC, the Parties shall enter into an Accounting Contract with each other electronically.

The Accounting Agreement is concluded as follows:

In order to enter into an Accounting Contract, you must first complete the Application Form on the SimpleTax website, which requires the following information:

The Client is obliged to provide the above data during his/her registration in the same way as the data contained in the register of self-employed persons or in the same way as each valid official identity card.

After completing the application form, SimpleTax will send an e-mail message to the e-mail address provided during registration, informing the Client of the additional steps required to receive the accounting (SimpleTax will send the electronic contract, after which the Client will be officially certified as a SimpleTax client). The message will also contain information on how to contact SimpleTax.

The Client is entitled to choose the most suitable package offer from the ones available on the SimpleTax website or, if he/she cannot find a suitable package offer, he/she is entitled to request a separate offer from the Accounting Office by e-mail. In this case, after selecting the package or requesting an offer, SimpleTax will send to the Client's e-mail address an Accounting Contract, drawn up according to the Client's requirements, which will include the package selected by the Client or the data corresponding to the offer requested by the Client and the payment terms related to it. The Client shall sign and return to SimpleTax the Accounting Agreement sent to him by SimpleTax either electronically or on paper. The Client shall be entitled to use the services provided by SimpleTax in accordance with the terms of the package offer of his choice or the offer he has separately requested after the signing of the Accounting Agreement by both parties.

SimpleTax acknowledges that the Accounting Agreement entered into with the Client is a written contract, but SimpleTax will record it and return it to the Client after it has been signed by the Client, who shall keep it in a safe place. In addition, SimpleTax will also store the contract for the period of time specified in the Data Management Guide, on the basis of which the contract will remain accessible until the end of that period. However, the concluded contract is not available in the Client's profile. 

If the Client notices before and after the conclusion of the Accounting Contract that he has entered incorrect or erroneous data during the conclusion of the contract, he has the possibility to notify SimpleTax using the Website's messaging service and on the basis of this the data entry error may be corrected.

SimpleTax confirms that the Accounting Contract is concluded in Hungarian.

SimpleTax does not subscribe to the Code of Conduct for the provision of services.

  1. THE SERVICES OF SIMPLETAX

SimpleTax provides accounting and tax services to the Client, thereby assisting in the fulfilment of certain accounting and tax obligations of the Client. The service does not include the performance of recordkeeping and tax obligations directly by the Client. The parties shall cooperate in the performance of the service and tax obligations.

6.1. Accounting services 

Accounting services provided by SimpleTax

Accounting tasks that are the sole responsibility of the Client 

6.2 Tax services

Tax services provided by SimpleTax

Tax obligations for which the Client is solely responsible 

6.4 General provisions on contacts

SimpleTax prefers to communicate with the Client primarily by electronic means. Personal contact is only possible at the SimpleTax headquarters or premises by appointment. SimpleTax has the right to unilaterally change the appointment time, which must be communicated to the Client no later than 2 hours prior to the appointment. The Client acknowledges that SimpleTax does not operate outside public holidays and working hours (weekdays between 9 a.m. and 5 p.m.). The Contracting Parties also accept communication by e-mail, instant messaging as valid between themselves. 

SimpleTax is also entitled to communicate with the natural person Client via the Client Gate. 

6.5 Permanent representation before the tax authorities 

In the event of such a clause in the Accounting Contract, SimpleTax shall represent the Client as a permanent proxy before the tax authority in accordance with the provisions of Art. 

SimpleTax is entitled to notify the tax authority of the permanent authorisation independently, for all groups of transactions or for specific groups of transactions as specified in the authorisation. The tax authority will notify the Client of the notification. In the case of a standing power of attorney for specific categories of transactions only, it is the Client's responsibility and liability to fulfil the obligations for the categories of transactions not notified. 

The Accounting Office shall be liable for the penalty for failure to comply with the obligations notified in connection with the notification of the permanent authorisation during the period of the authorisation or mandate, if the authorised representative or agent commits such an infringement. He shall be exempted from the default penalty if he proves that the content of the return or return of the data is incorrect or incomplete for reasons beyond his control or that the delay in filing the return is due to reasons beyond his control. The Client acknowledges that SimpleTax has the right to excuse its own liability before the tax authority and to present evidence - and that this may result in the tax authority imposing a default penalty on the Client. The default penalty thus imposed on the Client cannot be passed back to the Accounting Office.

The Client is obliged to fulfil its obligations arising from the Accounting Contract - transfer of documents, provision of data and information - in such a way that SimpleTax can fulfil its obligations as a permanent agent to the tax authority in due time. If the provision of documents and information was not complete within the time limit - SimpleTax was entitled to act on the basis of the documents and information available within the time limit. The Client is responsible for the legal consequences of his/her own failure and SimpleTax excludes its liability in this respect.

SimpleTax has the right to terminate the mandate for permanent authorization with immediate effect in writing to the Client, and at the same time to notify the tax authority of its termination independently, if the Client fails to fulfil any of its obligations with the Accounting Firm, in particular, but not limited to, the delivery of supporting documents, the obligation to cooperate, the payment of accounting fees. By notifying the tax authorities of the termination of the permanent authorisation, the Client must fulfil the tax obligations covered by the permanent authorisation himself, and in the event of failure to do so, the tax authorities will impose a default penalty on the Client. The Client acknowledges that SimpleTax's service duties and responsibilities towards the Client in the notified groups of transactions shall also cease upon notification of the termination of the permanent authorisation to the tax authorities. The termination of the permanent power of attorney and the notification to the tax authorities shall not affect the existence of the accounting contract between the parties. If the Client fulfils his contractual obligations, he may give a new mandate to act as permanent agent, which will become effective upon acceptance of SimpleTax. 

The termination of the Accounting Contract between the Parties shall also mean the termination of the permanent authorization. Upon termination of the Accounting Contract, SimpleTax shall be entitled to independently notify the tax authority of the termination of its permanent authorization. 

It does not constitute a breach of contract, and therefore does not give rise to liability for damages, if SimpleTax, exercising its right under the Accounting Agreement or the GTC, revokes the permanent authorisation before the tax authorities and notifies the tax authorities of its termination.

6.6 Ad hoc representation 

SimpleTax participates in the tax audit of the Client, and on a case-by-case basis, it represents the Client before the tax authorities in official proceedings.

The material, financial and management activities of the Client, its obligations towards third parties and its relationship with them, the form and enforcement of such obligations, the observance of employer's rights and obligations, the calculation and application of contractor fees and prices, the preparation of outgoing invoices, the enforcement of invoicing and receipting rules, the collection of receivables are not subject to the Accounting Contract and the services concluded on the basis of these GTC. Accordingly, SimpleTax does not have control over the Client's material and financial assets. The performance of any other tax liability or data reporting tasks related to the Client or their other companies, which are outside the scope of the Client's business/activity but related to it, is not subject to these GTC and the Accounting Agreement. The posting of the Client's financial and bank transfer vouchers, the keeping of other required analytical records, in particular, but not limited to, securities registers, accounting advances, strict accounting vouchers, (e.g. (e.g. receipts, invoices), excise duties, keeping a register of vehicle movements, keeping a register of goods, drawing up an inventory of fixed assets, etc.

SimpleTax is not responsible for the services of lawyers: legal advice, drafting of documents, company formation, representation in court, etc.

6.7 Place of performance of the services 

SimpleTax performs its services at its registered office or place of business, and is not obliged to be regularly present at the registered office or place of business of the Client.

  1. TRANSMISSION OF ACCOUNTING DOCUMENTS FOR PROCESSING, DEADLINES

SimpleTax only processes the accounting documents provided by the Client. The transfer of documents is mainly possible electronically via the interface provided by SimpleTax (simpletax.hu). The Client is obliged to submit all accounting documents generated in the course of his business activities in full and on time. The Client warrants that the accounting documents, data and information to be provided by him during the performance of the Accounting Contract are accurate. If the Client fails to provide all accounting documents, related contracts and other documents related to a business transaction, SimpleTax shall be entitled to act on the basis of the accounting documents and data at its disposal and shall exclude its liability for any claim arising from the Client's failure to comply with or improperly complied with its obligation to provide documents.

Any document (invoice, contract, agreement, statement, credit institution voucher, bank statement, legal provision, other document that can be classified as such) issued or prepared by the Client as an enterprise, or issued or prepared by a natural person or other enterprise having business or other relations with the enterprise, which supports the accounting (recording) of an economic event, regardless of the printing or other method of production, is considered an accounting document (Section 166 (1) of the Tax Act).

The preparation of the accounting documents means the assembly of the documents and the provision of the relevant documents and contracts to ensure all the necessary information. The consequences of incomplete or incorrect accounting due to insufficiently documented economic events, missing documents, documents and contracts are the responsibility of the Client. The Parties shall cooperate in the clear identification of accounting documents. In the case of supporting documents not in Hungarian, English or German, the Client shall provide a translation of the content in Hungarian and sign it. The consequences of incorrect interpretation and incomplete accounting due to agreements and correspondence unknown to SimpleTax shall be borne by the Client.

The accounting documents (accounting material) to be transferred are grouped as follows

In the event of delay, a surcharge equal to 50% of the monthly fee set out in the Accounting Contract will be applied to the monthly accounting fee set out in the Accounting Contract, as provided in these GTC.

A számviteli bizonylatok átadásának határideje:

SimpleTax will prepare the contribution return (58 return) within 7 (seven) working days after the complete submission of the above accounting documents, but no later than the 12th day following the month in question (in the case of accounting documents), and will prepare the calculation of the advance personal income tax payable by the 10th day of the month following the quarter in question.

For the preparation of the annual personal income tax return, the Client is required to provide information and accounting documents on all income that will ensure the complete and accurate preparation of the return. Such information and supporting documents include:

The deadline for the above-mentioned data is the last day of the third month following the reference year.

The Customer shall be liable for the consequences of any delay in delivery or incomplete delivery exceeding 3 (three) days, or for any preparation and handling of documents other than as provided for in this clause, and for any additional costs.

In addition to the accounting vouchers, the Client shall also provide the data, information and information necessary for the processing of the services within the scope of SimpleTax.

SimpleTax shall carry out its work using only the documents provided by the Client, always taking care to comply with the provisions. The Client may give instructions during the performance of the work, but if they are unprofessional, SimpleTax shall warn the Client of this fact. If, despite such warning, the Client insists on his instructions or on the application of a procedure other than that provided for in this contract, he shall be obliged to order this on the supporting document on which the account is based. If he insists on carrying out his request, SimpleTax may either terminate this Agreement or proceed at the Client's risk and expense. 

SimpleTax may only and exclusively verify the accuracy of invoices, documents, vouchers and other data submitted to it for processing from a numerical and formal point of view, it has no right to verify the content. The Client is obliged to carry out a formal and substantive review of the accounting documents before they are submitted for processing. The delivery confirms to SimpleTax that the Client has fulfilled this obligation and that the accounting vouchers delivered can be processed. The Client is responsible for the correctness and authenticity of the content of the accounting vouchers.

It does not constitute a breach of contract, and therefore does not constitute a basis for liability for damages, if SimpleTax refuses to accept the accounting documents for processing from the Client within the due delivery deadline, exercising its right as stipulated in the Accounting Contract or the GTC. In such a case, the Client shall be responsible for processing the accounting documents.

In the case of electronic delivery, the date of delivery is the date on which the electronic delivery arrives in the SimpleTax computer system. The Client is responsible for ensuring the security of the transmission. SimpleTax shall not be liable if electronically transmitted data is not received at all, is incorrect, or is damaged. SimpleTax shall not be liable if, in the course of the operation of the Internet network, the data transmitted may become known to unauthorised third parties. SimpleTax is responsible for the documents sent within its own system (simpletax.hu). SimpleTax is not responsible for any malfunctions of the service providers' systems.

  1. THE RIGHTS AND OBLIGATIONS OF THE CLIENT

The Client is obliged to personally arrange for the financial settlement of the tax liability of his/her business before the due date (12th day of the month following the month in question for social security liabilities managed by the NAV, 12th day of the month following the quarter in question for personal income tax advances, and the deadline set by the local tax authority for local business tax advances).

The Client is obliged to notify SimpleTax immediately and in writing or electronically of any changes to the data concerning his/her business, within a maximum of 5 (five) days of the change occurring, so that SimpleTax can take the necessary measures in a timely manner. Examples of such data include (but are not limited to): opening a new bank account, closing an old bank account, change of social security status, introduction of a new activity, opening or closing a branch, etc. SimpleTax will notify the tax authorities of any changes in the data concerning the Client's business within 2 (two) days of the notification.

The Client is also obliged to have a subscriber account with the billing platforms used (Billingo or Számlázz.hu) and to have at least the following subscription package:

Upon written or electronic request from the Client, SimpleTax will provide the Client with information on any of the data, groups of data or value data recorded in the books.

The Client is both entitled and obliged to check and review the accounts kept by SimpleTax. SimpleTax may be obliged to rectify any errors found. SimpleTax shall promptly, but no later than five (5) days from the date of notification of the errors, commence the correction of the errors reported to it and shall notify the Client's contact person specified in the Accounting Agreement in writing or electronically of the correction.

  1. CONTACTS

The Client must name in the Accounting Contract the persons who will represent him in the performance of the contract. SimpleTax is required to perform the identification tasks required by law for the intermediaries. Only the Client or its authorized contact person has the right of instruction. The statements of the contactors will be considered by SimpleTax as statements made by the Client until the Client notifies the Accounting Office of the revocation of the contactors' authority.

SimpleTax employees are authorized to contact the Client on behalf of SimpleTax. Only a designated employee or the head of SimpleTax is authorized to make decisions of merit, and only a subcontractor under contract with SimpleTax is authorized to provide tax advice. Notifications and information communicated to the contact person in any form: verbal, by letter, by e-mail, shall be deemed to be notifications and information communicated to the Client. SimpleTax shall be entitled without limitation to make all notices and communications to any contact person regarding the Client.

If the Client's contact person does not have a power of attorney, he/she may not act before SimpleTax in the Client's affairs, and SimpleTax may only provide information and access to documents on the basis of the Client's separate written authorization. The same applies to all other third parties, with the exception of public authorities acting in their lawful capacity.

  1. THE CLIENT'S OBLIGATION TO PAY THE FEES

The Client is obliged to pay for the services of SimpleTax the amount of the fee specified in these GTC and in the Accounting Contract, subject to the following conditions.

SimpleTax has the right to set its own rates.

In the Accounting Agreement, the Parties may agree on a monthly or annual flat fee.

SimpleTax is entitled to issue a certificate of completion for the consultancy services it has provided, indicating the hours worked, which forms the basis for the invoicing of fees. For oral advice, each hour started is counted as 1 hour. The deadline for payment of the consultancy fee is 8 days from receipt of the invoice.

SimpleTax has the right to unilaterally adjust its service fee, taking into account the volume of the Client's accounting material, the number of items, the size of its activity, revenue data, changes in the number of establishments, the start of a new activity, the creation or termination of a social security payment office. SimpleTax shall notify the Client in writing or electronically of any unilateral fee increase. If the Client does not submit any comments or objections in writing or by e-mail within 14 days of the notification, the change shall be deemed to have been accepted by the Client. If the Client does not wish to use the services of SimpleTax as a result of the unilateral amendment to the contract, the Client shall be entitled to terminate the Accounting Contract with the Accounting Firm within 30 days in accordance with the terms and conditions set out in these GTC and the Accounting Contract, with the contract remaining in force until the last day of the month following the month in which the termination occurs.

SimpleTax has the right to unilaterally adjust its service fee, taking into account the volume of the Client's accounting material, the number of items, the size of its activity, revenue data, changes in the number of establishments, the start of a new activity, the creation or termination of a social security payment office. SimpleTax shall notify the Client in writing or electronically of any unilateral fee increase. If the Client does not submit any comments or objections in writing or by e-mail within 14 days of the notification, the change shall be deemed to have been accepted by the Client. If the Client does not wish to use the services of SimpleTax as a result of the unilateral amendment to the contract, the Client shall be entitled to terminate the Accounting Contract with the Accounting Firm within 30 days in accordance with the terms and conditions set out in these GTC and the Accounting Contract, with the contract remaining in force until the last day of the month following the month in which the termination occurs.

In view of the continuous nature of the above services, the Parties agree to accept as the date of performance the due date of payment of the invoice issued in the month following the month in question. SimpleTax is entitled to invoice all its services with a payment deadline of 8 days. In the event of late payment, the Client shall be liable to pay interest on arrears from the date of default at the base rate of the central bank applicable on the first day of the calendar half-year in which the arrears occurred, or in the case of a foreign currency, at the base rate of the central bank of the issuing currency, or, failing this, at the money market rate.

SimpleTax is entitled to refuse to accept for processing the Client's accounting statements currently due in the event of late payment of the account for more than 30 days. At the same time as refusing to accept the vouchers, SimpleTax is also entitled to terminate its standing power of attorney to the tax authority with immediate effect and, on this basis, to unilaterally notify the tax authority of the termination of the standing power of attorney. In the event of refusal to accept accounting vouchers, the Client shall be responsible for processing them and for the ongoing fulfilment of his accounting and tax obligations. If the Client fails to pay the outstanding fees and default interest after the 45th day following the due date for payment of the invoice, SimpleTax is entitled to terminate the accounting contract with immediate effect.

SimpleTax has the right to require the Client to provide security for overdue and future premium payments in the event of a premium arrearage of more than 45 days.

The Client must provide the security immediately upon request by SimpleTax. Pending the provision of security, SimpleTax shall be entitled to refuse to accept any accounting vouchers due for processing and to terminate its permanent authority to the tax authorities and to notify the tax authorities immediately. SimpleTax shall be entitled to decide, taking into account the Client's options, what security it will require and to what value it will accept as collateral. In particular, SimpleTax may use the following legal securities to secure its claim:

Bail

If SimpleTax's claim is secured by money or securities (collateral) belonging to the Client or a third party who has entered into an obligation on behalf of the Client and which has been transferred to the Accounting Firm, the collateral is the Client's outstanding debt to the Accounting Firm, as well as interest on late payment in the event of late performance of this payment obligation and any execution or other costs of enforcement and the Client or the third party providing the bail shall agree that SimpleTax may satisfy its claims against the Client directly from the bail. The bail shall include the proceeds of the bail, unless otherwise specified. The bail shall be terminated when the Customer has paid in full all debts owed to the Accounting Firm by the Client and its charges for any legal title. SimpleTax shall return the bail to the Client upon termination of the bail.

Payer's guarantee

SimpleTax may require the provision of one or more guarantors as personal security for the payment of the Customer's debts. The guarantor may be an adult, capable individual or a legal entity or a business entity without legal personality, business organization, who/which, with knowledge of the Client's debt (including contributions), undertakes in writing to pay the debt (including contributions) on behalf of the Client when due, regardless of whether SimpleTax has attempted to collect the debt from the Client (surety). If the Client fails to make payment to the Accounting Firm when due, SimpleTax shall be entitled to enforce the claim against the guarantor without notice to the Client.

Right to buy.

SimpleTax may request that the Client or a guarantor enter into a contract of sale of the property with the Client or a person designated by the Client or guarantor, whereby SimpleTax is entitled to acquire the property by unilateral declaration for the purchase price specified in the contract. SimpleTax may appoint a third party to exercise the right of purchase. SimpleTax or the third party designated to exercise the right of purchase may exercise the right of purchase by unilateral declaration sent to the seller by registered mail, payment of the purchase price being made in accordance with the terms and time limits of the contract establishing the right of purchase, subject to the set-off of the purchase price against the claim of the Accounting Office or the third party designated to exercise the right of purchase against the seller. Ownership of the property is transferred to the Accounting Office or the third party appointed to exercise the right of purchase on the date of the unilateral declaration by SimpleTax or the third party appointed to exercise the right of purchase, or in the case of real estate, on the date of the registration of ownership in the land register.

  1. DATA PROCESSING POLICY, PROTECTION OF PERSONAL DATA

SimpleTax shall treat personal data provided to it or otherwise brought to SimpleTax's attention, or otherwise brought to SimpleTax's attention, in accordance with the provisions of the applicable laws in force, in a confidential manner, and shall ensure their security and take all technical and organizational measures and establish the procedural rules required by the applicable laws.

The Client undertakes and shall ensure that it implements appropriate technical and organisational measures to guarantee data security, taking into account the state of science and technology and the costs of implementation, the nature, scope, circumstances and purposes of the processing and the varying likelihood and severity of the risk to the rights and freedoms of natural persons, and that it establishes its data protection organisation and procedures in accordance with the applicable legislation, in particular the provisions of the GDPR and the Infotv, including, inter alia, the preparation of data protection policies and data management notices.

SimpleTax excludes its liability in respect of all other processing, data processing, data transfers and other data processing operations carried out by the Client.

With regard to the provisions of Regulation (EU) 2016/679 of the European Parliament and of the Council (hereinafter referred to as "GDPR"), SimpleTax confirms that SimpleTax is the Client's data processor for the tasks performed under the Accounting Contract.

  1. SimpleTax's general rights and obligations as a data processor

SimpleTax ensures that in its data processing activities it complies with the requirements of the GDPR and undertakes to fulfil the following obligations in the processing of data:

SimpleTax, as a data processor, is entitled to use an additional data processor (sub-processor). SimpleTax shall be liable for the activities and conduct of any sub-processor it uses as if it had acted as such. In the event of the use of an additional data processor (sub-processor), SimpleTax is obliged to ensure that the contractor used is bound by an appropriate confidentiality obligation and is obliged to conclude a sub-processor contract with him.

Upon termination of the Accounting Contract, the Accounting Office and its intermediaries shall be obliged to settle the accounts with the data and documents made available to them without delay, but no later than on the date of termination of the Accounting Contract. They shall be obliged to return them to the Client or to a person or entity designated by the Client on the basis of a prior written agreement with the Client, and shall ensure their deletion and the deletion of copies of them upon the Client's prior written request, unless Community or Member State law requires them to store personal data.

In the event of a data protection incident, SimpleTax will take immediate action to remedy the incident and prevent, remedy or mitigate the damage, and will inform the Client immediately upon becoming aware of the incident, and will cooperate with the Client in investigating the incident and, if the incident is not an isolated incident but is ongoing, suspend its services to prevent further incidents.

If SimpleTax causes damage to the data subject or a third party through its activities, the Customer shall be liable to the data subject or third party. SimpleTax excludes its liability for any such claims arising.

SimpleTax and the Client shall fully indemnify each other for all pecuniary and non-pecuniary damage caused to each other as a result of the breach of the Agreement, as set out in the Accounting Agreement.

  1. General data protection rights and obligations of the Client

The Client shall indicate the Accounting Firm as a data processor in all regulatory documents relating to its data processing (including, but not limited to, the information notice pursuant to Article 13 GDPR), for which SimpleTax becomes a data processor.

If the Client fails to do so, the Accounting Office shall not be liable for any damage caused by the infringement of the data subject's rights. The Client shall keep records of the data processing activities concerned in accordance with Article 30 (1) of the GDPR.

By accepting these Terms and Conditions, the Client declares that he/she can lawfully use SimpleTax's data processing activities for all personal data processed by SimpleTax. In the event of a breach of this provision by the Client in breach of data protection law or of its legal relationship with any other party, the Client shall be fully liable and SimpleTax shall be exempt from any liability arising therefrom.

  1. Safeguarding the rights of persons concerned

As a data controller, the client is obliged to ensure the data subject's rights under Chapter III of the GDPR with regard to the personal data it processes. The Client is obliged to ensure these data subject rights, and the data subject may submit a request to exercise these data subject rights to the Client.

If the data subject wishes to exercise a right that requires SimpleTax as a data processor, the Client shall verify whether the data subject's right to exercise the right relates to personal data processed by SimpleTax or whether SimpleTax is able to ensure the data subject's right without the involvement of SimpleTax.

If the Client can only and exclusively secure the data subject's right by involving SimpleTax, the Client shall make a written request to SimpleTax, specifying the specific data subject's right and describing the action SimpleTax is obliged to take to secure the data subject's right. SimpleTax shall take the action indicated by the Client in a verifiable manner within a maximum of 5 working days after receipt of the request, unless the implementation of such action would violate the provisions of the GDPR or Hungarian data protection law, in which case SimpleTax shall notify the Client in writing.

SimpleTax's processing is governed by its Privacy Policy, which the Client has separately acknowledged and accepted on the basis of the Accounting Agreement and these GTC, notwithstanding the provisions of these GTC.

  1. COMPLIANCE WITH ANTI-MONEY LAUNDERING OBLIGATIONS

The Accounting Office is subject to the obligations provided for in Act CXXXVI of 2007 on the Prevention and Combating of Money Laundering and Terrorist Financing.

SimpleTax is required to conduct Client due diligence (identity verification and identification) on the Client, the person acting on behalf of the Client, the authorised representative or the authorised agent as required by law. By signing the contract, the Client's representative declares that he is acting on his own behalf.

  1. PROVISIONS ON BUSINESS SECRETS

SimpleTax and the Client, as contracting parties, mutually consider as trade secrets all facts, information, solutions or data relating to their respective economic activities, which are not public, the disclosure of which, the acquisition or use of which by unauthorized persons would harm or endanger the legitimate financial, economic or market interests of the entitled party, and for the confidentiality of which the entitled party has taken the necessary measures.

SimpleTax shall treat as trade secrets all non-public data, facts and information available to it about the Client, which relate to the Client's person, data, financial situation, business activities, management, business relations, account balances, turnover, the identity of its customers, clients, suppliers, their address details and its contract with the Accounting Firm. The rules on the protection of personal data also apply to this data of natural persons. The obligation of confidentiality applies, without time limitation, to all managers and employees of SimpleTax and to all persons who have access to information about the Client in the course of the performance of SimpleTax (subcontractor).

The Client is obliged to treat all non-public data, facts and information about the Accounting Firm as business secrets. In particular, this applies to the procedures, service rules, regulations, policies, proprietary forms and the contract concluded with the Accounting Firm by SimpleTax. The obligation of confidentiality applies, without time limitation, to all managers and contact persons of the Client and to all persons who have access to information relating to the Accounting Firm in the course of its performance (subcontractor).

A contracting party bound by the obligation to keep a trade secret may disclose it to a third party only if a) the holder of the trade secret or his or her contact person requests or authorises it in a private document with full probative value, or b) it is necessary for the sale, disposal or enforcement of a claim against the holder of the trade secret, or c) it is required by a special legal provision.

  1. THE LIABILITY OF SIMPLETAX

In the performance of its services, SimpleTax shall at all times act in accordance with the provisions of applicable law and professional rules and customs, taking into account the interests of the Client, as far as possible under the circumstances, and with due care. SimpleTax shall be liable for the accuracy of the records, tax base and tax calculations, statements and returns prepared from the basic documents processed by it. It shall be liable under civil law for any damage caused to the Client as a result of a breach of these obligations.

SimpleTax holds valid professional indemnity insurance, which it is obliged to maintain in force and effect until the expiry of the Accounting Contract with the Client.

SimpleTax shall be liable, up to the extent of its liability insurance, for any damage caused to the Client as a result of the Client's intentional or grossly negligent breach of these GTC and the individual Accounting Agreement, up to a limitation period of one year, caused by conduct or activity of SimpleTax, provided that the Client has credibly demonstrated the extent of the damage and the causal link between the damage and the conduct or activity.

SimpleTax has a valid liability insurance policy, which it is obliged to maintain in force and effect until the end of the Accounting Contract with the Client.

If an employee of SimpleTax causes damage to the Customer in connection with his/her employment, SimpleTax is liable as the employer.

If SimpleTax uses the services of a third party to provide its services, SimpleTax is liable for the conduct of that third party as if it had acted on its own. SimpleTax shall not be liable if the third party has been appointed by the Client.

In tax law relationships, the Client's damage is typically understood as a tax penalty or default penalty. Tax deficits paid and charged to the Client do not constitute damage.

SimpleTax is not liable for damages - in the absence of fault - in tax matters where the wording of the legislation and the tax authority's practice in applying the law are unclear, there is legal uncertainty or where there are frequent or only NAV positions on these issues.

SimpleTax is not liable for damages for breaches of accounting, tax and other legal obligations not covered by its contractual service obligation.

SimpleTax shall not be liable for damages resulting from the processing of accounting documents provided by the Client which are not accurate in content. SimpleTax is not responsible for the authenticity, validity, and translation of the documents used as accounting documents, nor for the type, quantity, and quality of the goods referred to in the documents. SimpleTax shall not be liable for any damages resulting from any cause beyond the control or influence of the Accounting Firm.

SimpleTax shall not be liable for any damages arising from the fact that the Client has not interpreted and understood the tax and accounting terms in accordance with the professional conventions and practices of the time. SimpleTax will provide information on the interpretation of the technical terms upon request of the Client.

The Client is obliged to provide SimpleTax with the documents proving the existence of liability for damages when making a claim. In the event of such a request by SimpleTax, the Client is obliged to make use of the possibility to appeal against the decision of the authority imposing the tax penalty, default penalty or legal consequence as a compensation for damages.

Claims for damages arising from the Accounting Agreement shall be time-barred within 1 year from the date of the damage.

SimpleTax is not liable for damages caused outside the contract, including in particular other damage to the property of the beneficiary and compensation for loss of pecuniary advantage as consequential damage.

  1. COMPLAINT HANDLING

SimpleTax provides the Client with the possibility to lodge a complaint, provided that the Client is not considered to be a "customer" under the Civil Code. 8:1, paragraph (1), point 3 of Article 8 of the Civil Code.

If the Client is a business that qualifies as a consumer according to the provisions of the Consumer Disputes Act and has any complaints or objections regarding the services provided by SimpleTax, the Client may initiate a procedure for the out-of-court settlement of the consumer dispute with the conciliation body competent for the place of its registered office, or may also apply to the conciliation body of the professional chamber competent for SimpleTax, and is entitled to enforce the claim arising from the consumer dispute before the court in civil proceedings under the Civil Code, and the provisions of Act CXXX of 2016 on the Code of Civil Procedure. The customer is then entitled to apply to another conciliation body based on its seat in order to settle the consumer dispute.

In other cases, SimpleTax will provide complaint handling at its headquarters or premises during working hours (9:00-17:00) on working days, with the proviso that personal complaint handling can only take place at a previously agreed time. Verbal complaints will be investigated promptly and, where appropriate, remedied if the nature of the complaint so permits. If the handling of the complaint is not agreed by the Client, or if an immediate investigation of the complaint is not possible, a record of the complaint and the position taken on the complaint shall be made without delay and a copy of the record shall be given to the Client on the spot in the case of a face-to-face oral complaint.

In the case of a complaint sent to SimpleTax's e-mail address, SimpleTax will investigate and respond to the complaint within thirty days of receipt and will ensure that the response is sent to the Client. If the complaint is rejected, SimpleTax will inform the Client of its position in its substantive response to the rejection, together with the reasons for the rejection. SimpleTax will keep a record of the complaint and a copy of the response for five years.

  1. NOTIFICATIONS

SimpleTax considers electronic communication a priority.

Documents sent by electronic means (letters, notifications, declarations) shall serve as a substitute for paper documents in the legal relationship of the Parties and shall be deemed equivalent to them in all respects.

Declarations sent electronically shall be deemed to be made in writing.

The Parties shall communicate to each other in writing all notices relating to these GTC and the Accountancy Agreement. Notices sent by post, e-mail and personal delivery by a personal delivery agent to the contact person specified in the Accounting Agreement shall be deemed to be in writing, subject to the provisions below.

In all cases, the parties shall specify the contact persons in the Accounting Agreement and, in the event of any change in the person or contact details of the contact person, they shall notify each other in writing without delay within 5 days of the change.

  1. Provisions for delivery by post

In the case of delivery by post, written notifications by post shall be deemed to have been notified if they can be proven to have been delivered to the addressee by means of a receipt or if they have been delivered within 5 days of posting. It shall also be deemed to have been delivered on the 5th day following the day on which it was posted (registered letter with acknowledgement of receipt) at the addressee's address or at the address specified by the addressee in the Accounts Receivable Agreement and could not be delivered for reasons within the addressee's control ("not sought", "moved", "unknown"), and on the day on which delivery was attempted if the addressee refused to accept it.

  1. Delivery by electronic means

Declarations sent by e-mail under these GTC are deemed to have been delivered on the third working day after sending, unless there is an obstacle preventing electronic delivery, unless there is a read receipt. Where a read receipt is sent, declarations sent by e-mail shall be deemed to have been delivered on the day of receipt of the read receipt.

  1. Delivery by hand or by courier

In the case of personal delivery or delivery by courier, the documents sent may only be handed over to the contact person specified in these GTC or in the Accounting Contract after prior agreement and against signature on an electronic device in the case of delivery by electronic means. If the contact person cannot be reached, a further appointment is required to ensure delivery. After a second unsuccessful attempt, the document or document sent shall be deemed to have been served.

SimpleTax will send written notices, statements, offers and documents, including accounting vouchers, to the Client by post to the address provided by the Client, unless they are received in person. SimpleTax shall not be liable if delivery is delayed or unsuccessful due to inaccuracies or changes in the name or address provided or for any other reason beyond the control of the Accounting Firm.

If the notification is made by post and by electronic means, the legal effects of the earlier notification will apply. SimpleTax shall be entitled to consider that the Client has taken note of and accepted the notification if no comments or objections have been received within 10 days of the notification.

The language of communication between the Customer and SimpleTax is Hungarian. If the notification is sent to the other party in both Hungarian and a foreign language, the Hungarian version shall prevail in the event of any discrepancy in interpretation between the two versions. The meaning of terms used in the foreign language notice shall be determined in accordance with the contract and Hungarian law.

  1. TERMINATION AND EXPIRY OF THE ACCOUNTING CONTRACT

A Könyvelési Szerződés – az azonnali felmondás esetét kivéve – bármelyik fél által 30 napos felmondási határidővel írásban mondható fel (Rendes felmondás) azzal, hogy a szerződés felmondás hónapját követő hónap utolsó napjáig érvényben marad. Az Ügyfél felmondása esetén, amennyiben az Ügyfél azt a felmondásában (írásban) rögzíti, a SimpleTax köteles elvégezni azokat a halaszthatatlan, a felmondott szerződésből adódó olyan feladatokat, amelyekkel az Ügyfelet károsodástól menti meg. Díjazás nélküli munkavégzésre a Könyvelő Irodát a felmondás nem kötelezi.

The Accounting Agreement may be terminated with immediate effect if either party breaches any material obligation under these GTC or the Accounting Agreement (including, but not limited to, extended delays in payment or repeated failure to properly deliver documents). SimpleTax may terminate the Accounting Agreement with immediate effect if the Client fails to comply with the obligation to deliver accounting documents for processing or has not paid the accounting fee after 45 days. Such termination shall be effective in writing.

Upon termination, the Accounting Agreement shall be terminated for the future. The date of termination shall be the last day of the notice period in the case of ordinary termination or the date of receipt of the notice in the case of termination with immediate effect.

With the termination of the Accounting Agreement, SimpleTax's standing power of attorney before the tax authorities automatically ceases, which either party is entitled to notify the tax authorities independently.

In the event of termination of the Accounting Contract, SimpleTax is entitled to transfer the electronic data files and data containing accounting data electronically only if the Client or his/her authorised representative proves that he/she has the right to use the accounting software. Otherwise, SimpleTax will provide the processed, electronically stored data to the Client in hard copy. After the termination of the Accounting Contract, the Accounting Firm shall not be obliged to retain the computer files.

In the event of termination of the Accounting Agreement for any reason, the registration and tax obligations relating to the end of the tax year determined by the date of termination shall in all cases be borne by the Client.

  1. FINAL PROVISIONS

These GTC shall apply in full to legal relationships entered into after its entry into force.

Pursuant to these GTC, the Client agrees that SimpleTax may process and transmit to the authorities specified by law the data obtained by SimpleTax in the course of the provision of its services and made available to the Client through the services provided to the Client, in order to prevent, investigate and detect fraud in connection with payment transactions.

Any amendment to the Accounting Agreement must be in writing.

In matters not covered by the Accounting Contract, the provisions of these GTC and the Civil Code applicable to contracts for services and contracts of commission shall apply.

The Parties agree to submit to the exclusive jurisdiction of the Metropolitan Court of Budapest, the seat of SimpleTax, for the settlement of any disputes arising from these GTC and the Accounting Contract, with the understanding that in the event of any dispute they will attempt to settle it through amicable negotiation.

By signing the Accounting Contract, the Client's representative certifies that he/she has read and accepted the contents of the GTC.

If any provision of these GTC or of the Accountancy Agreement is or becomes invalid, that provision shall not affect the other provisions of these GTC or of the Accountancy Agreement.

The Parties acknowledge that these GTC and the Accounting Agreement together form the basis of the legal relationship between SimpleTax and the Client and supersede all negotiations, correspondence and agreements on the same subject matter prior to the adoption of the GTC and the conclusion of the Accounting Agreement.

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SimpleTax – Optimal Accounting Kft. – Minden jog fenntartva – 2023

Our team is now taking a well-deserved Christmas break, so our response times may be longer than usual. 

During the holidays, we will try to reply to your mail at hello@simpletax.hu as soon as possible. In urgent cases, you can reach us on +36 30 075 7777 during working days.

We wish you a peaceful and happy Christmas and see you in the New Year! 🎄🍾

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