Introduction
Terms and conditions relating to the use of our website are outlined here.
Access to this web site is conditional upon your acceptance of and compliance with the terms, conditions, notices and disclaimers contained in this document (known as “Terms and Conditions”). Your use of, and/or access to, the site constitutes your agreement to the Terms and Conditions.
Smart Tax Refunds reserves the right to amend the Terms and Conditions at any time. Since you are bound by these Terms and Conditions, you should periodically refer to them in this document and elsewhere on the site.
Copyright & Trade Marks
Intellectual property and restrictions on use of Content on the Site
All information, text, material, graphics and advertisements on the Site (“Content”) are Copyright ©Smart Tax Refunds its suppliers and/or licensors unless expressly indicated otherwise on the Site.
You must not modify, copy, reproduce, republish, frame, upload to a third party, post, transmit or distribute this Content in any way except as expressly provided for on the Site or expressly authorised in writing by Smart Tax Refunds. Strictly on the condition that you keep all Content intact and in the same form as presented on the Site (including without limitation all copyright, trade mark and other proprietary notices and all advertisements), you may:
- using an industry-standard Web browser, download and view the Content for your personal, non-commercial use, or
- if you are an Internet service and/or access provider, supply the Content to your subscriber.
You must not use the Site in any manner or for any purpose which is unlawful or in any manner which violates any right of Smart Tax Refunds or which is prohibited by the Terms of Use.
Trade Marks of Smart Tax Refunds
All trade marks displayed on the Site are trademarks of Smart Tax Refunds or their respective owners. Nothing contained on the Site should be construed as granting any license or right of use of any trademark displayed on the Site without the express written permission of Smart Tax Refunds or third party owner.
Links
The Site contains hyperlinks and other pointers to Internet web sites operated by third parties. These linked web sites are not under the control of Smart Tax Refunds, and Smart Tax Refunds is not responsible for the contents of any linked web site or any hyperlink contained in a linked web site. Smart Tax Refunds provides these hyperlinks to you as a convenience only, and the inclusion of any link does not imply any endorsement of the linked web site by Smart Tax Refunds.
Limitation of Liability
Under no circumstances (including but not limited to any act or omission on the part of Smart Tax Refunds) will Smart Tax Refunds be liable for any indirect, incidental, special and/or consequential damages or loss of profits whatsoever which result from any use or access of, or any inability to use or access, the Site or any Content. You expressly acknowledge and agree that Smart Tax Refunds does not exert control over users of the Site (including individuals referred to on the Site as guests and experts) and is not liable either for their opinions or their behaviour including any information and/or advice and any defamatory statements or offensive conduct.
Payments
You are liable for all transactions carried out by you or by anyone carrying out a transaction with your authority or express or implied consent, regardless of when the transaction is processed to your account.
You should check your statements and records carefully. If you believe a transaction is wrong or unauthorised you should contact us immediately.
Website Availability
We will make all reasonable effort to ensure that the Site is available 24 hours a day, seven days a week. However, electronic services are subject to interruption or breakdown. Therefore, access to our web site is offered on an “as is” and “as available” basis only.
Other
This agreement will be governed by and construed in accordance with the laws of Ireland. If any provision of this agreement is found to be invalid or unenforceable by a court of law, such invalidity or unenforceability will not affect the remainder of the agreement, which will continue in full force and effect.
All rights not expressly granted herein are reserved.
Acceptance of Terms and Conditions
Your use of this web site indicates your agreement to be bound by the Terms and Conditions.
Our Terms
I, the undersigned, declare to the revenue commissioners of Ireland, that KAC Tax Consultancy Ltd to act as my agent with regard to all aspects of Income tax
I understand that this agreement will remain in place granting KAC Tax Consultancy Ltd to automatically process applications on an annual basis until such time as either party, the client or agent has notified the Revenue Commissioners of Ireland in writing of their wish to cancel this agreement.
- Authorisation for Agent to receive refunds on behalf of client
I authorise the transfer of any refund or repayment of PAYE/Income Levy/Universal Social Charge due to me by the Revenue Commissioners by electronic funds transfer to the following bank account which is held by “Tax Agency” KAC Tax Consultancy Ltd
IBAN IE55 AIBK 9324 7743 2171 63
BIC AIBKIE2D ALLIED IRISH BANK
Name of Account Holder: KAC Tax Consultancy Ltd
I understand that any refund made by Revenue Commissioners to my agent, (KAC Tax Consultancy Ltd ), on my behalf is refunded in a similar manner as if same were being refunded directed to me and that once the refund is transferred into the bank account nominated by me I have no further call upon the Revenue Commissioners in respect of same.
I understand that (KAC Tax Consultancy Ltd ) is acting as my agent and is solely responsible to me in respect of any refund received by them on my behalf. I further understand that my agent (KAC Tax Consultancy Ltd ) is an independent entity and the Revenue Commissioners make no endorsement of my agent of any such agency cannot accept any responsibility whatsoever for problems encountered by me in dealing with them.
I understand and agree that the TAX AGENT (KAC Tax Consultancy Ltd ) will input its own bank account details on the Revenue Record for this process.
I confirm that I am aware of, and agree to, the payment of the fees charged by the TAX Agent (KAC Tax Consultancy Ltd ) in respect of the services carried out on my behalf and that this fee will be deducted from any amount refunded by the Revenue Commissioner and the balance of the amount will be paid to me.
I understand that if I cancel the TAX Agent (KAC Tax Consultancy Ltd ) I have an obligation to revert bank details to my own, if TAX Agent (KAC Tax Consultancy Ltd ) receive funds to their bank after cancellation of agent link I understand and agree to the payment of the fees charged by the TAX Agent (KAC Tax Consultancy Ltd ) in order to process refund by the Revenue Commissioner and the balance of the amount will be paid to me.
- Terms and conditions of Authorisation
I understand that TAX law provides for both civil penalties and criminal sanctions for the failure to make a return, the making of a false return, facilitating the making of a false return, or claiming tax credits, allowances or reliefs that are not due.
I confirm that I will provide the necessary documentation to the TAX Agent (KAC Tax Consultancy Ltd ) to support any refund made to Revenue on my behalf by (KAC Tax Consultancy Ltd ).
I confirm that I will provide details of all my sources of income to the TAX Agent (KAC Tax Consultancy Ltd).
I understand that Tax Agent (KAC Tax Consultancy Ltd) is required to retain a copy of all documentation relating to any refund or credit or allowance or relief claimed by the agent on my behalf and that the agent will be required to produce same to Revenue upon request.
I understand that if I cancel the TAX Agent (KAC Tax Consultancy Ltd) I have an obligation to revert bank details to my own, if TAX Agent (KAC Tax Consultancy Ltd) receive funds to their bank after cancellation of agent link I understand and agree to the payment of the fees charged by the TAX Agent (KAC Tax Consultancy Ltd) in order to process refund by the Revenue Commissioner and the balance of the amount will be paid to me.
I confirm that I am aware of, and agree to, the payment of the fees charged by the TAX Agent (KAC Tax Consultancy Ltd) in respect of the services carried out on my behalf and that this fee will be deducted from any amount refunded by the Revenue Commissioner and the balance of the amount will be paid to me.
- Retained funds charge
Retained funds mean the balance of the funds standing to the credit of the customer after deduction of all fees and charges as well as all other funds received on behalf of customers and maintained in KAC Tax Consultancy Ltd bank account. KAC Tax Consultancy Ltd will charge a fee of €25 per month on retained funds, such charges to commence seven days after KAC Tax Consultancy Ltd have issued a cheque. The said retained funds charge of €25 per month will be applied each month thereafter until the customer lodges their cheque. However if the client cashes the initial cheque within the 6 month allowed period the fees are cleared however if the cheque goes out of date the charges then apply to reissue the cheque. See below
If the charges are more than the balance of the cheque KAC Tax Consultancy Ltd will not pursue the additional charges and the client balance will remain Zero.
If after a period of 6 Months a balance remains and the customer has failed to contact KAC Tax Consultancy Ltd to refund the balance to the customer and the balance of the refund is less than €250 the balance of the retained funds will be charged as an additional administrative fee.
If the balance of the refund is more than €250 an additional administrative fee of €250 will be charged by KAC Tax Consultancy Ltd each year thereafter, in addition to the monthly retained fee charge, until the customer furnishes to KAC Tax Consultancy Ltd the relevant bank details or the balance is reduced to zero, whichever occurs first.
Where customers refuse to receive the balance of the funds after deduction of all fees and charges, or supplied invalid contact details, or refuse to be contacted either by email or a phone call, charge of €25 per month will be applied each month thereafter until the customer furnishes to KAC Tax Consultancy Ltd the relevant bank details to receive a refund or correct information to reissue a cheque or the balance is reduced to zero, whichever occurs first.
- Additional charges
To file an underpayment for form 12 €25.00
To reissue a Cheque After 6 months €100 Charge plus €25 per month retainer
To reissue a cheque within 6 months €15.00 plus €25 per month charge
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