Terms of Use

License Agreement for SmartTax Software and Services.

Thank you for selecting Smart Tax services. This license agreement (this “Agreement”) gives you certain rights and imposes on you certain responsibilities as more fully described below. By clicking “ACCEPT”, you indicate that you have read, fully understood and agree to be bound by the terms of this Agreement. If you do not agree to the terms of this Agreement, you are not granted any rights, benefits and privileges whatsoever in respect of the Smart Tax software (the “Software”), and you will not be able to access or use the Software or any services provided by Smart Tax (the “Services”).

1. License Grant and Restrictions.

Smartapps Sdn Bhd (1145687-V) d/b/a Smart Tax (“Smart Tax”, “us”, “we”, “our”) grants you, as the person using the Software (“you”, “your” or “user”), the following rights provided that you comply with all of the terms and conditions of this Agreement. You may use the Software solely to track online transactions associated with sales, prepare and submit necessary documents for the purposes of calculating and remitting taxes.

You are not licensed or permitted under this Agreement to do any of the following: (i) attempt to access any other Smart Tax systems, programs or data that are not made available for public use; (ii) copy, reproduce, republish, upload, post, transmit, resell or distribute in any way the material from the Software website; (iii) work around any technical limitations in the Software, use any tool to enable features or functionalities that are otherwise disabled in the Software, or decompile, disassemble, or otherwise reverse engineer the Software except as otherwise permitted by applicable law; (iv) use the Software for any commercial purpose; (v)  perform or attempt to perform any actions that would interfere with the proper working of the Software or Services, prevent access to or the use of the Software or Services by Smart Tax’s other licensees or customers, or impose an unreasonable or disproportionately large load on Smart Tax’s infrastructure; or (vi) otherwise use the Software except as expressly allowed under this Section 1.

You agree to indemnify and defend Smart Tax against any claims or lawsuits, including legal fees that arise from or as a result of the use of the Software on a professional or commercial basis.

In addition to the Smart Tax software, the term “Software” includes any other programs, tools, internet-based services, components and any “updates” (for example, Software maintenance, service information, help content, bug fixes, or maintenance releases etc.) of the Software that Smart Tax provides or makes available to you.

2. Reservation of Rights and Ownership.

The Software is licensed and not sold to you, and Smart Tax reserves all rights not expressly granted to you in this Agreement. The Software is protected by copyright, trade secret and other intellectual property laws. Smart Tax owns the title, copyright, and other intellectual property rights in the Software. This Agreement does not grant you any rights to trademarks or service marks of Smart Tax or any third party. No right, title or interest in or to any trademark, service mark, logo or trade name of Smart Tax is granted to you under this Agreement. Except for the license to use the Software granted in Section 1, no right, title or interest in or to any copyright or other intellectual property rights of Smart Tax is granted to you under this Agreement.

3. Electronic Filing Services.

If you choose to file your tax application electronically, your information will be converted to and stored in a standardized format, and then transmitted to the appropriate state agency.

You are responsible for verifying the status of your tax return application to confirm that it has been received and accepted by the appropriate state agency and, if necessary, for filing it manually. You agree to review your tax return for indications of errors before electronically filing or mailing it. Smart Tax may, but is not obligated to, store and maintain information that you provide to Smart Tax. Smart Tax is not required or obligated to provide you with copies of this information. If you require a copy of your tax return, you must contact the appropriate state agency.

In the case that a state agency requires Smart Tax to notify it in connection with the electronic filing of your tax return, certain personal information, including the Internet Protocol (“IP”) address of the computer from which the application originated and whether the email address of the person electronically filing the return has been collected. By using the Smart Tax Service to prepare and submit your tax return, you consent to the disclosure to the appropriate state agency of all information relating to your use of the Smart Tax Software and Services.

You are responsible for maintaining sufficient funds in your bank account to pay your tax obligation. Should there be insufficient funds to cover the Goods and Service Tax (GST) amount due, Smart Tax will cancel your enrollment in Automatic Filing and will not be responsible for the filing of your tax return or remittance of amount owed. Furthermore, Smart Tax will charge your credit card on file a service charge of MYR 50.00 to cover bank fees incurred as a result.

The completion of your tax return may vary due to technical problems with Smart Tax’s systems, or where you have not provided all the necessary information requested by Smart Tax or required to submit your tax return. For any of these or other reasons, Smart Tax may not be able to submit your tax return in a timely manner, or at all.

Smart Tax reserves the right to refuse to make the Software available to you or to provide the Services to you for any reason in its discretion and, in such instances, will refund any fees for the Services paid by you to Smart Tax.

Help and Support. Smart Tax may use a variety of methods (e.g., in-product, Internet, e-mail, chat, fax and phone) to provide technical support and customer service in connection with Software and Services. The terms and conditions governing the offering of this support, which may require the payment of an additional fee, are subject to change as announced by Smart Tax from time to time.

Feedback. Smart Tax may provide you with a mechanism to provide feedback, suggestions and ideas, if you choose, about its online products and services (“Feedback”). You agree that you are free to provide your opinion or suggestion to us. You agree that Smart Tax may, in its sole discretion, use the Feedback you provide to Smart Tax in any way, including in future modifications of the Software, multimedia works and/or advertising and promotional materials relating thereto. You hereby grant Smart Tax a perpetual, worldwide, fully transferable, irrevocable, royalty free license to use, reproduce, modify, create derivative works from, distribute and display the Feedback in any manner for any purpose.

4. Acknowledgement.

You acknowledge that the Services provided by Smart Tax merely involve the calculation and filing of tax returns based solely on information you provide. Smart Tax and its personnel and affiliates are not accountants or tax advisors and are not providing any tax advice or guidance.

5. Third Party Services.

In connection with the promotion or your use of the Software, you may be made aware of services, products, offers and promotions provided by third parties, and not by Smart Tax (“Third Party Services”). These Third Party Services may include tax return preparation, refund processing, professional tax review and audit defense, among others. If you decide to use Third Party Services, you are responsible for reviewing and understanding the terms and conditions governing any Third Party Services. To facilitate Third Party Services, Smart Tax may be required to obtain your explicit consent for disclosure and/or use of the information you have provided to Smart Tax which may include your Personal Data (as defined in the Privacy Policy). By accepting these agreements and consents you authorize Smart Tax to use and disclose your contact information, including name and address, for the purpose of making the Third Party Services you choose available to you. Your participation in such Third Party Services indicates your acceptance of such terms and conditions for such Third Party Services. You agree that the third party, and not Smart Tax, is solely responsible for the performance of the Third Party Services.

6. Third Party Websites.

The Software and Services may contain or reference links to websites operated by third parties (“Third Party Websites”). These links are provided as a convenience only. Such Third Party Websites are not under the control of Smart Tax. Smart Tax is not responsible for the content of any Third Party Website or any link contained in a Third Party Website. Smart Tax does not review, approve, monitor endorse, warrant, or make any representations with respect to Third Party Websites, and the inclusion of any link in the Software or Services is not and does not imply an affiliation, sponsorship, endorsement, approval, investigation, verification or monitoring by Smart Tax or its Suppliers (defined below) of any information contained in any Third Party Website. In no event will Smart Tax or its Suppliers be responsible for the information contained in such Third Party Website or for your use of or inability to use such website. Access to any Third Party Website is at your own risk, and you acknowledge and understand that linked Third Party Websites may contain terms and privacy policies that are different from those of Smart Tax and its Suppliers. Neither Smart Tax nor its Suppliers are responsible for such provisions, and expressly disclaim any liability for them.

You are responsible for providing, at your expense, any access to the Internet and any required equipment. Further, Smart Tax may at any time change or discontinue any aspect, availability or feature of the Software or the Services.

7. Payment & Collection.

In the event you owe Smart Tax any amounts related to your licensing of the Software and/or Services, Smart Tax reserves the right to seek collection of any amount unpaid through any legal means.

8. User ID and Password Security.

You are the only person authorized to use your user ID and password and for maintaining the confidentiality of your user ID and password. You shall not permit or allow other persons to have access to or use your user ID and password, except if you choose to provide that information to Smart Tax’s authorized technical support personnel to assist you. You are responsible for the use of the Software under your user ID. Smart Tax will not disclose your password if you lose or forget it. If you have not electronically filed or printed your tax return, you must create a user ID and password in order for you to access your tax return data at a later date.

You should confirm that the pricing for your use of the Software and/or Services has not changed, particularly if some time has passed between the date you start your tax return and the date you finish and are ready to file or print and pay for it.

9. Additional Terms and Conditions for Smart Tax Goods and Service Tax (GST) Rate API

The following terms and conditions apply to the Smart Tax Goods and Service Tax (GST) Rate API Software and Services (the “Goods and Service Tax (GST) Services”). In the event of any conflict between the the following Smart Tax Goods and Service Tax (GST) Rate API terms and conditions and the terms of the Agreement set forth above, the following terms shall apply.

(a) No Guarantee of Rate Accuracy. Any tax rates provided by Smart Tax in connection with the Goods and Service Tax (GST) Services are provided “as-is”, Smart Tax makes no representations, warranties, covenants, or promises, regarding the accuracy of any such rates, and you agree to indemnify, defend and hold Smart Tax harmless against any claims, lawsuits, damages, costs, or fees, including attorneys’ fees, that arise from or result from your use of any such rates.

(b) Changes. Smart Tax reserves the right to cancel the Goods and Service Tax (GST) Services or change the pricing for the Goods and Service Tax (GST) Services at any time upon thirty (30) days’ notice to you.

10. Privacy of Personal Information.

Our privacy policy can be reviewed http://www.smarttax.com.my/policy To contact us with a question, email support@smarttax.com.my

From time to time in certain versions the Software, you may be presented with information about Services or other opportunities that may interest you. You agree that each affirmative indication of further interest by you (including, but not limited to, entering your name, clicking on a “continue,” “yes,” “show me more,” or other such button in the Software), supplemented by the provisions of this Agreement and as otherwise required by law, shall constitute your separate written consent for Smart Tax to use and display your tax return information in the Software to help you better understand that Service or opportunity. Each consent shall be limited to its stated purpose, and shall not apply to Smart Tax’s use or disclosure of tax return information for another purpose.

You are responsible for protecting the information on your computer such as by installing anti-virus software, updating your software, password protecting your files, and not permitting third party physical or electronic access to your computer.

11. Consent to Disclosure.

You consent to allow Smart Tax’s intermediate service provider, transmitter or electronic return originator to send the applicable tax return forms to the proper state agency and to receive associated information from the proper state agency.

12. DISCLAIMER OF WARRANTIES.

THE SOFTWARE  AND  SERVICES ARE PROVIDED “AS-IS” AND, TO THE MAXIMUM EXTENT PERMITTED BY APPLICABLE LAW, SMART TAX, ITS AFFILIATES,LICENSORS, PARTICIPATING FINANCIAL INSTITUTIONS, THIRD-PARTY CONTENT OR SERVICE PROVIDERS, RETAILERS, DISTRIBUTORS, DEALERS AND SUPPLIERS (COLLECTIVELY, “SUPPLIERS”) DISCLAIM ALL GUARANTEES AND WARRANTIES, EXPRESS OR IMPLIED, REGARDING THE SOFTWARE OR SERVICES, INCLUDING ANY WARRANTY OF FITNESS FOR A PARTICULAR PURPOSE, TITLE, MERCHANTABILITY, QUALITY, TIMELINESS, AND NON-INFRINGEMENT. SMART TAX DOES NOT WARRANT THAT SOFTWARE OR SERVICES ARE SECURE OR FREE FROM BUGS, VIRUSES, INTERRUPTION, ERRORS, OR OTHER PROGRAM LIMITATIONS.

All warranties or guarantees given or made by Smart Tax with respect to Software or the Services (1) are solely for the benefit of you as the registered user of the Software and are not transferable, and (2) shall be null and void if you breach any term or condition of this Agreement.

13. LIMITATION OF LIABILITY AND DAMAGES.

YOU UNDERSTAND THAT SMART TAX WILL NOT AUDIT OR OTHERWISE VERIFY ANY INFORMATION YOU PROVIDE, AND IS NOT RESPONSIBLE FOR ANY REJECTION OF YOUR TAX RETURN OR ANY RESULTING TAXES, PENALTIES OR INTEREST USING THE SOFTWARE OR THE SERVICES. FURTHER, SMART TAX SHALL NOT BE RESPONSIBLE FOR ANY TAXES, PENALTIES AND INTEREST THAT ARE ASSESSED AS THE RESULT OF INCORRECT, INCOMPLETE OR MISLEADING INFORMATION THAT YOU HAVE GIVEN TO SMART TAX IN CONNECTION WITH YOUR PREPARATION OF YOUR TAX RETURN.

NOTWITHSTANDING ANY OTHER PROVISION OF THIS AGREEMENT TO THE CONTRARY, THE ENTIRE CUMULATIVE LIABILITY OF SMART TAX AND ITS SUPPLIERS FOR ANY REASON ARISING FROM OR RELATING TO THIS AGREEMENT OR YOUR LICENSE OR USE OF THE SOFTWARE OR SERVICES SHALL BE LIMITED TO THE AMOUNT PAID BY YOU FOR THE SOFTWARE OR SERVICES, AS APPLICABLE, TO SMART TAX.

TO THE MAXIMUM EXTENT PERMITTED BY APPLICABLE LAW, SMART TAX AND ITS SUPPLIERS ARE NOT LIABLE FOR ANY INDIRECT, SPECIAL, INCIDENTAL, EXEMPLARY OR CONSEQUENTIAL DAMAGES OR FOR DAMAGES RELATING TO LOSS OF BUSINESS, TELECOMMUNICATION FAILURES, LOSS, CORRUPTION, SECURITY OR THEFT OF DATA, VIRUSES, SPYWARE, LOSS OF PROFITS OR INVESTMENT, SOFTWARE BUGS, VIRUSES, INTERRUPTION, ERRORS, OR OTHER PROGRAM LIMITATIONS (TO THE EXTENT THAT SUCH SOFTWARE BUGS, VIRUSES, INTERRUPTION, ERRORS, OR OTHER PROGRAM LIMITATIONS ARE NOT CAUSED THROUGH THE DIRECT OR INDIRECT FAULT OF SMART TAX), TAX POSITIONS TAKEN BY YOU, INABILITY TO FILE YOUR TAX RETURN, DELAY IN PREPARING YOUR TAX RETURN, INCORRECT OR INCOMPLETE INFORMATION PROVIDED TO SMART TAX, ANY ACCESS TO, OR USE OF, YOUR PASSWORD AND USER ID BY AN UNAUTHORIZED PERSON, OR THE LIKE, WHETHER BASED IN CONTRACT, TORT (INCLUDING NEGLIGENCE), STRICT LIABILITY, PRODUCT LIABILITY OR OTHERWISE, EVEN IF SMART TAX OR ITS SUPPLIERS HAVE BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES AND EVEN IF A REMEDY SET FORTH HEREIN IS FOUND TO HAVE FAILED OF ITS ESSENTIAL PURPOSE. IN NO EVENT WILL SMART TAX BE LIABLE FOR ANY LOSS, COST, LIABLITY OR DAMAGE INCURRED AS A RESULT OF YOUR RECEIPT OF OR PARTICIPATION IN THIRD PARTY SERVICES OR THIRD PARTY WEBSITES.  IN NO EVENT DOES SMART TAX ASSUME ANY LIABILITY TOANY PARTY OTHER THAN YOU ARISING OUT OF YOUR USE OR INABILITY TO USE THE SOFTWARE OR SERVICES. THE LIMITATIONS OF DAMAGES SET FORTH ABOVE ARE FUNDAMENTAL ELEMENTS OF THE BASIS OF THE BARGAIN BETWEEN SMART TAX AND YOU. SMART TAX WOULD NOT BE ABLE TO HAVE PROVIDED THE SOFTWARE OR SERVICES WITHOUT SUCH LIMITATIONS.

14. Consent to Conduct Business Electronically (“Consent”).

(a) Consent to Electronic Communications. Smart Tax may be required by law to send “Communications” to you that may pertain to the Software, the use of information you may submit to Smart Tax and the Services you choose.  Additionally, certain Third Party Services you choose may require Communications with the third parties who administer these programs.  You agree that Smart Tax, on behalf of itself and/or others who administer such Services (as applicable) may send Communications to you by email and/or may make Communications available to you by posting them at one or more of our sponsored websites, such as www.Smart Tax.com. You consent to receive these Communications electronically.

The term “Communications” means any notice, record, agreement, or other type of information that is made available to you or received from you in connection with the Software, the Services, or your tax return or the payment of any amounts in connection therewith.

(b) Consenting to Do Business Electronically. The decision whether to do business electronically is yours, and you should consider whether you have the required hardware and software capabilities necessary for doing business electronically. Your consent to do business electronically, and our agreement to do so, applies to this Agreement, the Software and any applicable Services. By selecting the “I accept and agree to the terms of the License Agreement” button, you are confirming to us that you have the means to access, and to print or download, Communications. We do not provide ISP services. You must have your own Internet service provider.

(c) Withdrawal of Consent. If you later decide that you do not want to receive future Communications electronically, write to us at support@smarttax.com.my. If you withdraw your consent to receive Communications electronically, we may terminate your use of one or more of the Services.

(d) Changes to Your Email Address. You agree to notify us promptly of any change in your email address. You can do so by logging on to [http://www.smarttax.com.my] and following the instructions to submit a comment to Smart Tax (please include both your old and new email address).

15. Miscellaneous.

This Agreement (and any additional terms and conditions with which Smart Tax amends or supplements this Agreement), is a complete statement of the agreement between you and Smart Tax, and sets forth the entire liability of Smart Tax and its Suppliers and your exclusive remedy with respect to the Software and Services and their use. You agree that Smart Tax is not acting as your agent or fiduciary in connection with your use of the Software or any Services. The Suppliers, agents, employees, distributors, and dealers of Smart Tax are not authorized to make to make any additional representations, commitments, or warranties binding on Smart Tax. Any waiver of the terms herein by Smart Tax must be in a writing signed by an authorized officer of Smart Tax and expressly referencing the applicable provisions of this Agreement. Smart Tax shall be not be liable for any default or delay in the performance of its obligations under this Agreement to the extent its performance is delayed or prevented due to causes beyond its reasonable control, such as acts of God, natural disasters, terrorist acts, war or other hostilities, labor disputes, civil disturbances, the actions or omissions of third parties, electrical or communication system failures, or governmental action. If any provision of this Agreement is invalid or unenforceable under applicable law, then it shall be changed and interpreted to accomplish the objectives of such provision to the greatest extent possible under applicable law, and the remaining provisions will continue in full force and effect. This Agreement will be governed by California law as applied to agreements entered into and to be performed entirely within California, without regard to its choice of law or conflicts of law principles that would require the application of law of a different jurisdiction, and applicable federal law. The parties hereby consent to the exclusive jurisdiction and venue in the state courts in San Diego County, California or federal court for the Southern District of California. Headings are included for convenience only, and shall not be considered in interpreting this Agreement. As used in this Agreement “including” means “including but not limited to”. This Agreement does not limit any rights that Smart Tax may have under trade secret, copyright, patent or other laws.

16. Termination and Amendment.

(a) Termination. Your rights under this Agreement may be terminated by Smart Tax immediately and without notice if you fail to comply with any term or condition of this Agreement or no longer consent to electronic Communications. Upon such termination, you must immediately cease using the Software and Services. Any termination of this Agreement shall not affect Smart Tax’s rights hereunder.

(b) Amendment. Smart Tax shall have the right to change or add to the terms of its Agreement at any time, and to change, delete, discontinue, or impose conditions on any feature or aspect of Software and Services (including internet based services, pricing, technical support options, and other product-related policies) upon notice by any means Smart Tax determines in its discretion to be reasonable, including posting information concerning any such change, addition, deletion, discontinuance or conditions in Software or on any Smart Tax sponsored web site, including www.Smart Tax.com. Any use of the Software by you after Smart Tax’s publication of any such changes shall constitute your acceptance of this Agreement as modified.

17. Goods and Services Tax.

You will bear the Goods and Services Tax, if any, arising out of the usage of the Software, or the Services rendered by Smart Tax.

18. Personal Data Protection.

By agreeing to this agreement, you are deemed to have read, understood and agreed to the terms of the Smart Tax Privacy Policy relating to your Personal Data, made available to you here http://www.smarttax.com.my/policy

19. Questions.

You can contact Smart Tax by email at support@smarttax.com.my  if you have a question or concern or complaint about any product or service we sell over the Internet.