1. Preliminary provisions
- These Terms shall cover use of the Application, Website and associated with this, the rights and obligations between the Provider and the User. By registration the User agrees on these Terms and undertakes to comply therewith. Neither the Website nor the Application shall be intended for persons under 16 years.
2. Definitions
- The expressions used within these Terms, shall have the following meaning:
Account | An account created by the User on the basis of the registration. |
Act | Act No. 586/1992 Coll., Income Tax Act, as amended. |
Application | Software “Czech Taxes Online” available on the Website, which is a simple online tool for creation of Document. |
Civil Code | Act No. 89/2012 Coll., the Civil Code, as amended. |
Contract | A contract concluded by and between the Provider and the User on provision of Licence and other rights and obligations stipulated hereby. |
Copyright Act | Act No. 121/2000 Coll., on Copyright and Rights Related to Copyright and on Amendment to Certain Acts (the Copyright Act), as amended. |
Document | It means (i) an income tax return statement of a natural person pursuant to the relevant provisions of the Act No. 280/2009 Coll., the Tax Code, as amended and the Act and/or (ii) an income and expense overview of the self-employed workers for the Czech Social Security Administration and/or the respective insurance company, prepared on the basis of data entered by the User and generated via the Application into “PDF” or “XML” format. |
Fee | Fee for Document generation in the amount specified in the Price list. |
GDPR | Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data (General Data Protection Regulation). |
Licence | A non-exclusive licence to use of the Application further specified in the article 3 of the Terms and Conditions hereof. |
PDP Contract | A contract on personal data processing pursuant to Article 7 of the Terms and Conditions hereof. |
Price list | Price list, current version of which is available at HERE. |
Provider | Website provider, Online taxes s.r.o., ID: 06326609, with its registered seat at Prague 5, Košíře, Zahradníčkova 1220/20a, Postal code 150 00, registered in the Commercial register maintained by the Municipal Court in Prague, file No. 280309. |
User | A person registered on the Website using the Application. The User shall be always older than 16 years. |
User-consumer | The User who acts and uses the Application for purposes which are not related with its business activity. |
User-entrepreneur | The User who acts as an independent entrepreneur and uses the Application within its business activity. |
Terms | These Terms and Conditions of use of the Czech Taxes online Application. |
Website | Website operated by the Provider at www.czechtaxesonline.cz. |
3. Use of the Application, Contract conclusion, Licence
- The Contract shall be concluded at the time of the User registration on the Website. Based on the registration the Account is created and the User´s login is set. The User shall be required to protect its logging information and not to disclosed them to any third parties.
- The User understands that, in connection with the conclusion of the Contract, the Provider processes User's personal data to the extent specified in Privacy policy. The User is obliged to inform the Provider about any change of personal data provided to the Provider in connection with the Contract, without undue delay, but no later than 7 days after the date of such a change.
- The User understands that, in connection with the conclusion of the Contract, the Provider has obtained the User's email address which, unless is refused by the User, may be used by the Provider for the purpose of sending commercial communications relating to the Provider's own similar products or services under the terms and conditions stipulated by respective law. The User is entitled to refuse sending commercial communications at info@czechtaxesonline.cz.
- The User declares that, at the latest on the registration day, it has reached 16 years old. The User understands that the use of the Application does not replace standard accounting or other similar services.
- The User is entitled to use the Application to create and generate the Document. Part of the Document is a summary which contains User's instructions on further use of the Document.
- The Document is generated automatically (while “to generate” means already Document preview), by submitting a request to generate the Document via the “Download PDF" button but only when the Fee has been paid. The User understands that once the Document has been generated, the entered data still can be modified and changed, except the User's name, surname and ID No.
- The User understands that the Application is a work protected by copyright in terms of the Copyright Act. All property rights to the Application belong to the Provider.
- The Provider hereby grants the User the Licence to use the Application for the purpose specified in the article hereof. The Licence shall be granted without any geographical or quantitative limits, for the period of duration of the Contract and for consideration in accordance with these Terms.
- The User understands not to be authorised, without consent of the Provider, to sub-license, assign, or to make the Application available in a way which could be contrary to the purpose of the Application use. The User shall not be entitled, without written consent of the Provider, to reproduce the Application for the distribution purpose, lease or lend it, display or disclose it to the public. The User shall not be further entitled to modify the Application, process, change, include it in, merge with another work or otherwise interfere with. The User is required to use the Application in a manner which follows the applicable laws and accepted principles of morality. By granting the Licence, no trademark rights shall arise to the User.
- The User understands that also the Website including all its parts (logo, other graphic elements, forms, texts, etc.), are copyrighted works, to which the Provider exercises proprietary copyrights. The User is not entitled to use these copyrighted works.
- The User understands that:
- not all incomes can be processed through the Application.
- the Application contains links to third party websites which could serve the User as a guidance or source of information. The information provided on third party websites is not, in any way, verified by the Provider; The Provider is not responsible for the content published on these websites, products or services offered there. The Provider is not responsible for User to use them.
- The User understands the Application does not enable/does not include:
- the utilisation of the loss for prior periods in the respective year.
- the utilisation of some, rarely deductible items (e. g. research and development expenditure, cash registers, sectoral contributions and payments for future education).
- the deduction of the tax paid in the Czech Republic by the tax paid abroad.
- the attachments of double taxation treaties (e. g. Annex No. 3 and Annex pursuant to the provisions of Section 38 (f) (10) of the Act).
4. Other terms and conditions for use of the Application and the Website
- The Provider shall have the right to suspend, modify and/or disable the access to the Application / Account on the Website at any time. The Provider has the right to restrict the access to the Account / Application in order to update and/or modify it, while it undertakes to inform the User on the Website.
- The User is obliged to refrain from:
- The Provider shall be entitled to delete the Account and/or refuse any revision of the Document within the meaning of the article hereof, in any case when the User attempts to misuse the Application by modifying and amending the Document in such a manner that a completely different Document is created (e.g. for another User-entrepreneur´s client which results in reduction in Provider´s Fee).
- any misuse of the Account / Application (e.g. use for any criminal activity or activity contrary to the accepted principles of morality).
- any damage or breach of functionality, stability or security measures of the Website / Account and/or Application.
- logging in through the Account of another User without its knowledge.
- The User undertakes to use the Application in a way to prevent any damages.
5. Application Support
- The user interface of the Application allows the User itself to detect and correct errors in the Document. Failing that, the User may contact the Application technical support available at info@czechtaxesonline.cz.
- The technical support is available on workdays from 9:00 to 12:00. The application of the article shall not be affected.
- In communication with Provider, the User shall be required to ensure that any files sent to the Provider are virus or any other malicious software free.
6. Payment terms and methods
- Fee for the use of the Application use shall be listed in the Price List.
- Any payment for use of the Application shall be via a payment gateway operated by GOPAY s.r.o., Company ID: 26046768, with its registered office at No. 67, Postal Code 370 01, Planá, registered in the Commercial Register maintained by the Regional Court in České Budějovice, file No. C 11030, which provides a secure system for credit card acceptance and online bank transfers. Credit card numbers and passwords for e-banking are entered through a secure and trustworthy system operated by GOPAY, s. r. o.
- More information on the payment gateway system is available at GOPAY.
7. Liability
- The User hereby accepts the sole responsibility for the use of the Application, in particular for filling in the forms, their setting and processing. The User understands the Application does not replace the standard accounting, tax or other similar services. Related to that and with the exception specified in the article of the Terms and Conditions, the Provider shall not be responsible for any damage caused to the User when it uses the Application, in particular in case of misuse (e.g. for wrong or incomplete data).
- The Provider undertakes to ensure a proper function of the Application, free from defects, while it means the Application is able to make a correct calculation of the values entered in each line item within the relevant form as a part of the Application. As a defect shall be classified any incorrect calculation of the values entered in the specific form. On the contrary, as a defect shall not be classified the situation that the Application has not reflected such legislative changes or amendments of the Application forms which were not known to the Provider at the moment of the Document generation or if the Application does not work on hardware which was not available at the moment of the Application development. Should the User generate the Document in the Application and afterwards any error, which could be classified as a defect in the meaning of the article of the Terms and Conditions hereof and which caused any damage to the User (e.g. fines or penalty payments), is detected, the User undertakes to contact the Provider who proposes the amicable solution of the situation.
- The User understands that the Provider takes all necessary measures to prevent the occurrence and spread of viruses or other malicious files on the Website or within the Application. However, it is not possible to prevent their occurrence altogether. The User is recommended to take the steps necessary to secure its device before downloading or using any of the Website/Application data.
- The User-entrepreneur hereby expressly waives the right to indemnification for Provider´s unintentional breach of obligations stipulated herein and/or as a result of the use of the Application or the Document. In other cases, the amount of damage is limited to the Fee paid by the User‑entrepreneur.
8. Contract on the personal data processing
- Preliminary provisions
Since the Application may also be used by the User-entrepreneur in the course of its business activity, personal data of third parties – User-entrepreneur´s clients – may be processed by the Application. In such case, the User-entrepreneur processed the personal data of its clients as the personal data controller and the Provider as the processor. The User‑entrepreneur hereby understands that, in accordance with article 28 of the GDPR, a written contract on processing personal data, the text of which is given further in this article 8 hereof, is required (the “PDP Contract”). - Subject of processing
The Provider shall process personal data of the User-entrepreneur´s clients, on Provider´s documented instructions, in order to create Document within the scope of data entered in the respective Application Forms, in particular in the following extent:- client identification and contact details (in particular, name, surname, date of birth, address of residence, correspondence address, telephone number, e-mail address, place of birth, birth number).
- descriptive data (in particular financial data - personal and wage data, bank accounts numbers, accounting documents including personal data, etc.).
- data of third persons related to the User (identification and descriptive data of the User´s husband/wife/kids).
- Purpose of processing
The Provider processes personal data in order to fulfil obligations arising from the Contract. The User-entrepreneur collects and further processes personal data in order to fulfil its contractual obligations and legal obligations laid down for the controllers by the respective legal regulations. - Guarantees, technical and organisational measurements
The Provider undertakes to process personal data in compliance with the GDPR. The User-entrepreneur understands the Application runs on the servers of Vanio Solutions s.r.o., Inc.: 01591762, operated by DigitalOcean, LLC, Frankfurt am Main Germany (https://www.digitalocean.com/). These entities are engaged in personal data processing as so-called "other processors". The engagement of another processor may be done without prior written authorisation of the User-entrepreneur. However, the Provider is required to ensure that another processor involved in the processing of personal data complies with the terms of the processing at least in the same extent as under this PDP Contract. The Provider shall inform the User-entrepreneur on the Website on any intended changes concerning the engagement of other processors including their identification details. The User-entrepreneur shall be entitled to object to such changes.
The Provider hereby undertakes to ensure the technical and organizational measures of personal data protection. The User-entrepreneur undertakes to cooperate for this purpose. Such measures include, in particular:
a) rules for personal data and/or its medium transfer to the User-entrepreneur´s clients.
b) identification of a limited circle of persons who are authorized to access and process personal data;
c) provision of premises and equipment (data medium), in which personal data are stored, against unauthorised access by appropriate mechanical and other technical measures. This includes, in particular, storage of physically accessible personal data in folders in lockable containers or in a dedicated site in the premises, where an unauthorised access shall be excluded. For example, locking, password protection, protection against outside intrusion of third persons, i.e., especially through the Internet.
d) prevention unauthorised reading, creation, copying, transmission, modification or deletion of records containing personal data.
e) keeping of records which enable to identify and verify when, by whom and for what reason, personal data were recorded or otherwise processed and to whom and why they were transmitted.
f) the Provider ensures that his employees and associates who have access to personal data under this Contract are bound by the applicable legal regulations by the obligation of confidentiality in the sense of the GDPR and advised of possible consequences in case of breach of this obligation. - Place of processing
Personal data shall be processed in the Czech Republic and/or in one of the member state of the European Union. The Provider is not authorized to transfer personal data to third countries or international organizations or to process them within the facilities located in third countries. - Cooperation
The Provider undertakes to provide the User-entrepreneur with all the information necessary to demonstrate that the obligations stipulated in this PDP Contract or GDPR have been fulfilled and, at any time and at request, to allow the User-entrepreneur or a third party authorized by it checking of compliance with this PDP Contract and with the technical and organizational security measures related to personal data protection. - Personal data deletion
Following the User-entrepreneur´s decision and instructions, the Provider will delete or return all personal data to the Provider or to a third party indicated by the Provider. The Provider will do so without undue delay, at the latest within 30 days of receipt of the request. The User-entrepreneur understands the Provider is entitled to delete personal data earlier in case of the termination of the Contract in the meaning of the article or hereof. After returning of the personal data to the User, the Provider is obliged to delete all personal data and/or their copies, unless their further storage is imposed or permitted by any legal regulations. - Confidentiality.
The Provider is obliged to keep confidential all the facts it has learned in the course of provision of services related to the use of the Application, in particular the confidentiality regarding the personal data provided to it by the User-entrepreneur in connection with its use of the Application. This obligation is not time limited and is not linked to the to the existence of the User‑entrepreneur Account. - Duration of the PDP Contract
The PDP Contract shall be concluded for the duration of the User-entrepreneur´s Account.
9. Disputes
- Relationships and any disputes which may arise in relation to the registration / use of the Application shall be dealt with and resolved in accordance with the Czech law and shall be heard by the respective courts in the Czech Republic. In case of the Entrepreneur, the local jurisdiction shall be determined by residence of the Provider.
10. Consumer information pursuant to Section 1811 of the Civil Code
- The User-consumer hereby expressly requests the Provider, in accordance with the provisions of Section 1823 of the Civil Code, to create and generate the Document immediately, i.e. within the withdrawal period; the User understands that it has no right of withdrawal in the meaning of Section 1837 of the Civil Code.
- Provider´s contact details:
- Mailing address: Zahradníčkova 1220a, Košíře, Postal Code 150 00 Prague 5.
- Email: info@czechtaxesonline.cz.
- In relation to the nature of the services provided within the Application, neither any transport costs nor any costs on use of the means on communication at a distance are incurred to the User. The Application as an online tool requires Internet access through one of the Internet browsers in its most recent version.
- Method for conclusion of the Contract shall be specified in the article 3 hereof. The Contract shall be concluded in Czech or in English, At the choice of the User, the Czech or English version of the Terms shall apply.
- Liability for apparent or hidden defects of the Applications within the meaning of Article 7 shall be claimed at the Provider under the conditions set out by the applicable regulation, in particular the Civil Code, via e-mail to info@czechtaxesonline.cz.
- Any disputes between the Provider and the User-consumer may be settled out of court. In such a case, the User may contact the extrajudicial settlement body, namely the Czech Trade Inspection Authority (www.coi.cz). Find out more information HERE. Prior to the initiation of such proceeding, the User shall be recommended to contact the Provider at info@czechtaxesonline.cz.
11.Duration and termination of the Contract
- The Contract shall be concluded for an indefinite period of time.
- The Parties shall be entitled to terminate the Contract without giving any reason (the Provider via the User´s e‑mail address) with three months' notice following the receipt of the notice.
- The Provider is entitled to terminate the Contract as of the day of termination, with the notification sent to the User´s e‑mail address, if:
- The User does not use its Account for a period of more than 24 months.
- The User breaches the terms of use of the Application and / or the Website laid down by these Terms.
- The User has attempted to log in into another User's account without such User´s knowledge.
- The User has attempted to breach the functionality and stability of the Website / Application.
- After termination of the Contract, the Provider is entitled to delete the User's Account and all User´s data, unless their further storage is imposed or permitted by any legal regulations.
12. Final provisions
- These Terms become effective as of 15th January 2019.