Terms and Conditions for Tax Oga

1. About Tax Oga

Tax Oga provides technology-enabled tax filing support, guidance, documentation assistance, and compliance coordination for individuals and businesses in Nigeria.

Tax Oga is not a government authority and does not represent the Federal Inland Revenue Service (FIRS), State Internal Revenue Services, or any tax authority.

2. Scope of Services

Tax Oga may provide one or more of the following services:

• Tax filing assistance and coordination
• Tax information intake and document preparation
• Use of software tools and calculators
• Access to tax consultants or advisors
• Compliance reminders and filing support
• General tax education and guidance

Important: Tax Oga relies on information provided by you. We do not independently audit, verify, or validate the accuracy or completeness of your data unless explicitly agreed in writing.

3. Use of External Consultants and Third Parties

You expressly acknowledge and agree that:

• Tax Oga may engage external tax consultants, accountants, advisors, or service providers to manage, review, or submit your tax filings.
• These consultants may be independent professionals or firms and may not be employees of Tax Oga.
• Tax Oga acts as a coordinator and platform, not necessarily the individual preparing or submitting every filing.

Tax Oga is not liable for errors, delays, penalties, or outcomes arising from:

• Incorrect or incomplete information provided by you
• Actions taken by external consultants based on your submissions
• Decisions made by tax authorities

4. No Guarantee of Outcomes

Tax Oga does not guarantee:

• Acceptance of filings by tax authorities
• Specific tax outcomes, refunds, savings, or assessments
• Absence of audits, penalties, interest, or enforcement actions

Final decisions always rest with the relevant tax authority.

5. User Responsibilities

You agree that:

• All information you provide is accurate, complete, and truthful
• You are legally authorized to submit information on behalf of yourself or your business
• You will promptly respond to requests for clarification or documents
• You understand that you remain legally responsible for your tax filings, even when Tax Oga assists

Failure to provide accurate or timely information may result in:

• Delays
• Rejected filings
• Penalties or interest imposed by tax authorities

Tax Oga bears no responsibility for such outcomes.

6. Fees, Payments, and Refunds

• Service fees are disclosed before engagement or filing.
• Fees are payable in advance unless otherwise agreed.
• Fees cover professional time, platform usage, coordination, and operational costs.

Refund Policy

Unless required by law:

• Fees are non-refundable once work has commenced.
• No refunds are issued for filings rejected due to user-provided errors.
• No refunds are issued due to tax authority decisions or delays.

7. Communication Consent

By using Tax Oga, you consent to receiving:

• Emails related to your account, filings, and services
• SMS or WhatsApp messages for onboarding, reminders, or updates
• Automated notifications related to compliance deadlines

You may opt out of non-essential marketing communications but cannot opt out of essential service communications.

8. Use of Software, Tools, and Calculators

Any tools, calculators, or estimates provided by Tax Oga:

• Are for informational purposes only
• Are based on assumptions and user-provided data
• Do not constitute legal, accounting, or tax advice unless explicitly stated

You should consult a qualified professional for decisions involving material financial or legal impact.

9. Limitation of Liability

To the fullest extent permitted by law:

Tax Oga, its founders, officers, employees, consultants, and partners shall not be liable for:

• Penalties, interest, or fines imposed by tax authorities
• Loss of revenue, profits, or business opportunities
• Indirect, incidental, or consequential damages
• Errors arising from inaccurate user data
• Acts or omissions of external consultants or tax authorities

If liability is imposed despite this clause, Tax Oga's total liability shall not exceed the amount paid by you for the specific service giving rise to the claim.

10. Indemnification

You agree to indemnify and hold harmless Tax Oga from any claims, losses, penalties, damages, or legal costs arising from:

• False or misleading information you provide
• Unauthorized use of the Services
• Violations of applicable tax laws or regulations
• Claims by third parties related to your filings

11. Suspension and Termination

Tax Oga may suspend or terminate access if:

• You provide false or misleading information
• You misuse the platform
• You fail to pay fees
• Continued service would expose Tax Oga to legal or regulatory risk

Termination does not release you from payment obligations or legal responsibility for filings.

12. Regulatory and Legal Compliance

You acknowledge that:

• Tax laws change frequently
• Interpretations may vary across authorities and jurisdictions
• Tax Oga does not control enforcement actions or policy changes

Tax Oga is not responsible for changes in law that affect your tax position.

13. Governing Law and Dispute Resolution

These Terms are governed by the laws of the Federal Republic of Nigeria.

Any dispute shall first be attempted to be resolved amicably. If unresolved, disputes shall be subject to the exclusive jurisdiction of Nigerian courts.

14. Amendments

Tax Oga may update these Terms at any time. Continued use of the Services after changes constitutes acceptance of the updated Terms.

15. Audits, Investigations, and Government Inquiries

You expressly acknowledge and agree that:

• Tax filings may be subject to audits, reviews, investigations, or inquiries by tax authorities, regulators, or other government bodies at any time.
• The initiation of an audit or inquiry does not mean a filing was incorrect, negligent, or improperly handled by Tax Oga.
• Tax Oga does not control audit selection, scope, duration, or outcomes.

Unless explicitly agreed in writing and paid for separately:

• Tax Oga is not obligated to represent you during audits, objections, appeals, or enforcement proceedings.
• Any audit support, clarification, document retrieval, or correspondence assistance may be offered at Tax Oga's discretion and may attract additional fees.

You remain solely responsible for:

• Responding to audit notices
• Providing requested documentation
• Paying any assessed taxes, penalties, interest, or charges

Tax Oga shall not be liable for outcomes arising from audits or investigations, including assessments, penalties, interest, or enforcement actions.

16. Force Majeure

Tax Oga shall not be liable for any failure or delay in performance caused by events beyond its reasonable control, including but not limited to:

• Acts of God
• Government actions or policy changes
• Power outages or internet disruptions
• System-wide outages of third-party platforms
• Labor strikes or civil unrest
• Pandemics, epidemics, or public health emergencies
• Natural disasters or security incidents

During such events, Tax Oga's obligations shall be suspended for the duration of the force majeure event without liability.

17. System Downtime, Technical Failures, and Third-Party Dependencies

You acknowledge that:

• Tax Oga relies on third-party infrastructure, platforms, APIs, tax authority portals, email providers, analytics tools, and payment processors.
• Temporary service interruptions, delays, or errors may occur due to maintenance, upgrades, outages, or failures beyond our control.

Tax Oga does not guarantee uninterrupted, error-free, or continuous availability of the Services.

Tax Oga shall not be liable for:

• Missed deadlines caused by system outages or tax authority platform downtime
• Delays arising from third-party failures
• Data submission issues caused by external portals or APIs

Where reasonably possible, Tax Oga will take commercially reasonable steps to restore service and notify users of material disruptions.

18. No Deadline Guarantee

While Tax Oga aims to assist users in meeting statutory deadlines:

• Final responsibility for timely filing rests with the user.
• Users are encouraged to submit information well ahead of deadlines.

Tax Oga shall not be liable for penalties or interest arising from:

• Late submission of information by the user
• System downtime or third-party disruptions
• Government portal unavailability

19. Survival of Clauses

The following clauses shall survive termination or completion of services:

• Limitation of Liability
• Indemnification
• Audits and Government Inquiries
• Force Majeure
• Governing Law and Dispute Resolution