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TERMS & CONDITIONS

TERMS & CONDITIONS
Last updated January 28, 2025
This is a legal agreement between the person or organization (“Client” or “User”) agreeing to these Terms and Conditions (“Terms”) and the applicable contracting entities at 
https://www.krutillacpa.com/ (“K&A” “us,” or “we”). By accepting these Terms, or using the Site, you represent that you are of legal age and have the authority to bind the Client to these Terms and Conditions; and that you have read, understand and agree to be bound by these Terms in all respects. If you are not willing to be bound by each and every term or condition, or if any representation made herein by you is not true, you may not use, and must cease using, the Site. You further confirm that you have obtained all necessary approvals to enter this Agreement, including for example ratification by your governing board or other relevant authority(ies), or as required by law or your internal policies.


Questions or concerns? If you have any questions or concerns, please contact us at
https://www.krutillacpa.com/contact-us.

​

Privacy Policy: Please review our privacy policy at https://www.krutillacpa.com/privacy-policy.

 

1.   DEFINITIONS

  1. Terms & Conditions – these Website regulations.

  2. Website – the Service Provider’s website operating under the following address: https://www.krutillacpa.com/.

  3. Service Provider – Krutilla & Associates, Inc

  4. Service – tax consulting and compliance services

  5. Client – entrepreneur defined as a natural person, legal person and an organizational unit not being a legal person who has been granted legal capacity under a separate law, conducting business in its own name.

  6. User – person who, on behalf of the Client, has the right to use the Website.

 

2. GENERAL PROVISIONS

  1. The Website is operated by the Service Provider, Krutilla & Associates, Inc.

  2. The Website is operated based on the principles stated herein and the provisions of the applicable law.

  3. The purpose of the Website is to present services offered by the Service Provider, and the use of the Website is understood as acceptance of receiving commercial information and direct marketing by the Client and the User.

  4. The Terms & Conditions determine the scope and type of the Services rendered electronically by the Service Provider on the Website, the rules for the provision of such services as well as the complaint handling procedure.

  5. The Services offered by the Service Provider can be used only by the Clients. The Service Provider does not give consent for the use of the Services by consumers. Consumers shall use the Service at their own risk and responsibility.

  6. The Clients willing to use the Website and the Services offered on it by the Service Provider are obliged to apply / to abide by the provisions of these Terms & Conditions.

 

3. TERMS OF THE SERVICES RENDERED

  1. The Service Provider enables the following via the Website:

    1. Use of the Website by the Client and by the User.

  2. The condition for the use of the Services by the Client with the Service Provider is reading these Terms & Conditions and their acceptance without any modifications or objections.

  3. The Client is aware that the Internet is of public nature and the use of the services rendered electronically may be subject to the risk of acquisition and modification of the Clients’ data by unauthorized persons; hence, the Clients should apply proper technical measures to minimize such risks. Specifically, it is reasonable that the Clients should use anti-virus programs.

  4. The Service Provider shall make every effort to have the Website properly secured.

  5. The Client understands that the content placed on the Website by the Service Provider is of general (informational) nature, is not of individual nature and must not be considered as provision of any advisory services. The Service Provider shall not be liable for any losses arising from actions taken or abandoned based on the Website. The Service Provider recommends that all issues related to the use of the Website be consulted with an appropriate advisor.

 

4.  RIGHTS AND OBLIGATIONS OF THE CLIENT

  1. Each Client is obliged to use the Website in compliance with law and the principles of good mores, having in mind the respect for personal rights and intellectual property.

  2. The Client is obliged to enter data consistent with the factual and legal status.

  3. The Client undertakes not to convey any illegal content through the Website.

  4. The Client is obliged to read these Terms & Conditions and the Privacy Policy at https://www.krutillacpa.com/privacy-policy.

  5. The Client is entitled to use the Website and Services solely for its internal use. The Client is not permitted to use the resources or functions of the Website or the Services to conduct activity that would infringe the interests of the Service Provider.

 

5.  COMPLAINT HANDLING PROCEDURE

  1. The Client shall have the right to submit complaints solely for chargeable Services if there is no access to the Website or if Services have not been performed by the Service Provider on a timely basis or with due care.

  2. The Client should submit complaints within 14 days of the date on which the Client had no access to the Website, or the date on which a Service was to be performed, to the following e-mail address: gkrutilla@krutillacpa.com.

  3. In the event of lapse of the aforementioned deadline, the Client’s right to submit a complaint shall expire.

  4. The Service Provider shall handle the Client’s complaint immediately, however, not later than within 14 days of the date of delivery of the complaint. The Service Provider’s reply to the claim shall be sent to the e-mail address provided by the Client.

  5. In the description of the complaint, the Client is obliged to provide as much information as possible and the circumstances of non-performance or undue performance of the Agreement by the Service Provider, in particular: Client’s data including contact details and other details necessary to handle the complaint. 

 

6.  RIGHTS AND OBLIGATIONS OF THE SERVICE PROVIDER

  1. The Service shall be performed with due care by the Service Provider.

  2. The Service Provider’s liability shall be excluded in the event where:

    1. the Client and/or the User act illegally,

    2. the Client and/or the User have provided false data and information about themselves and information used to perform the Service.

  3. The Service Provider has the right to refuse to provide access to the Website and Services to the given Client permanently or for a period determined by the Service Provider, in the event of:

    1. providing incorrect or incomplete data and information,

    2. suspected illegal use of the Website by the Client and/or User, or use of the Website contrary to these Terms & Conditions,

    3. other significant reasons which make the rendering of Services by the Service Provider impossible, and of which the Service Provider will be informed.

  4. The Service Provider reserves the right to choose and modify the type, form, time and method of providing access to the Website and Services, and shall communicate these to the Clients in the manner appropriate for a modification of the Terms & Conditions.

  5. The Service Provider has the right to interruptions or disruptions in the provision of Services in electronic form and in providing access to the Website if the reason is modernization, modification, maintenance or development of an IT system or software of the Service Provider;

  6. The Service Provider shall not be liable for the inability to use or difficulties in the use of the Website arising from reasons attributable to the Client. 

  7. The Service Provider has the right to close the Website at any time and to discontinue the provision of Services. 

 

7.  RESPONSIBILITY OF THE SERVICE PROVIDER

  1. Neither the Client nor any other persons for whom the Services are rendered may demand from the Service Provider, based on an agreement, a statute or on any other basis, compensation for lost benefits or consequential, incidental or indirect damages related to claims arising from this Agreement, including the use of the Website, or otherwise related to the Services provided by the Service Provider, irrespective of whether the probability of incurring such loss or damage has been expected or not.

  2. Neither the Client nor any other persons for whom chargeable Services are rendered may demand from the Service Provider, based on an agreement, a statute or on any other basis, compensation with a total amount exceeding twice the amount of the fee paid for a Service.

  3. The Service Provider’s responsibility towards the Client for free Services offered on the Website is excluded.

  4. In the event where the Service Provider is responsible towards the Client or towards any other persons for whom Services are rendered, based on this Agreement or on any other basis in connection with the Services provided by the Services Provider, for loss or damage to the occurrence of which also other persons have contributed, the Service Provider’s responsibility towards the Client shall be individual and not joint and several with such other persons, and shall be limited to the fair share of the Service Provider in the total loss or damage, determined based on the degree to which the Service Provider has contributed to the occurrence of the loss or damage in relation to the other persons who have contributed to such loss or damage.

  5. The reservations included in paragraphs 1 - 3 shall not apply to losses or damages resulting from willful misconduct of the Service Provider, nor shall they apply to the extent they are impermissible in the light of the applicable legal regulations.

  6. To the fullest extent permitted by law and professional regulations, the Client shall indemnify and hold harmless the Service Provider against any claims of third parties and the resulting liabilities, losses, damages, costs and expenses arising from an unauthorized access to the Website by such a third party, or due to the third party’s use of or reliance on the content included on the Website, disclosed to such a party by the Client, through the intermediation of the Client or at the Client’s request.

 

8.  CONFIDENTIALITY

  1. Unless permitted by other provisions hereof, none of the Parties may disclose the other Party’s trade secrets to any third parties. However, each Party may disclose such information to the extent that the information:

    1. is or has become known to the public otherwise than as a result of breach of the provisions hereof,

    2. has been subsequently obtained by its recipient from a third party which, to the recipient’s knowledge, is not obliged to keep confidence with respect to such information in relation to the disclosing party,

    3. had been known to the recipient of such information at the moment of their disclosure or were subsequently created independently,

    4. has been disclosed to enforce the rights vesting in the recipient of such information under this Agreement,

    5. must be disclosed pursuant to applicable provisions of law, court procedures or professional regulations.

 

9.  INTELLECTUAL PROPERTY

  1. The content included on the Website and the Services may represent works as defined by the Act of February 4, 1994 on Copyright and Related Rights.

  2. The Client shall not use the name (including the logo) of the Service Provider or any of its components in any promotional materials or dealings with third parties without prior written consent of the Service Provider.

  3. All rights to the Website and all content included on the Website (including the Terms & Conditions) are protected under the Act on Copyright and Related Rights and are the property of the Service Provider.

  4. Any breach of the aforementioned rights of the Service Provider may result in civil and criminal liability.

 

10.  FINAL PROVISIONS

  1. These Terms & Conditions shall become effective as of the date of inclusion on the Service Provider’s Website. 

  2. Access to the Terms & Conditions shall be provided free of charge via the Website.

  3. All disputes relating the Website or the Services rendered by the Service Provider shall be subject to the exclusive jurisdiction of the court having jurisdiction over the Service Provider’s registered address.

  4. The rights and obligations arising from the use of the Website shall not be assigned or otherwise transferred to third parties without prior written consent of the Service Provider.

  5. Any modifications made to the Website Terms & Conditions by the Service Provider shall be binding for the Client, provided that the Client had been properly informed of such modifications and was able to familiarize with them.

  6. Should any of the provisions hereof prove to be invalid, the other provisions shall remain in full force and effect. The Parties shall replace any invalid provisions, to the extent permitted by law, with similar provisions that are valid and reflect the original intentions of the Parties.

  7. SMS Disclosure: If clients opt-in to receiving SMS messages, they can expect to receive SMS reminder messages regarding due dates or invoicing, follow up messages, and responses to customer inquiries for general informational purposes with an average of 1-2 messages per month (message frequency may vary). Messages & data rates may apply. If assistance is required, reply HELP or INFO to your SMS message and you will be contacted promptly via phone call from 925-941-5440 or email from gkrutilla@krutillacpa.com. If you wish to opt-out of SMS messaging, reply STOP or UNSUBSCRIBE and you will receive no further messages.

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