REGULATIONS OF TAX ADVISORY SERVICES VIA THE INTERNET

§ 1. Legal basis

Polish law shall govern the interpretation and the application of law regulations, executive bodies and advisor's responsibility as set forth in the Regulations and Polish courts will have jurisdiction over all legal matters.

The legal basis of the service is formed by :
- 18 July 2002 Act on Internet Servicing (Dz.U. z 2002 r. Nr 144 poz.1204, z późn. zm.),
- 5 July 1996 Act on Tax Advisory Services (tekst jednolity: Dz. U. z 2002 r. Nr 9 poz.86, z późn. zm.),
- 23 April 1964 Civil Code (Dz.U. z 1964 r. Nr 16 poz.93, z późn. zm.),
- 15 December 2000 Act on Competition and Consumer Protection (tekst jednolity: Dz.U. z 2003 r. Nr 86 poz.804, z późn. zm.),
- 2 March 2000 Act on Some Consumer Rights Protection and Responsibility for Damage Caused by a Dangerous Product (Dz.U. z 2000 r. Nr 22 poz.271, z późn. zm.),
- 29 August 1997 Act on Personal Data Security (Dz.U. z 2002 r. Nr 101, poz. 926, z późn. zm.),
- 18 September 2001 Act on Electronic Signature (Dz.U. z 2001 r. Nr 130, poz. 1450, z późn. zm.).

§ 2. Objective scope of the Regulations and definitions

1. The Regulations define the rules of tax advisory services via the Internet as well as data access services, in given domains : www.e-doradcy.pl and www.taxpage.pl.
2. The terms used in the Regulations determine :
- service – tax advisory services Internet site at the domain : www.e-doradcy.pl,
- ewsletter – Tax Newsletter TAX PAGE published at the domain www.taxpage.pl,
- advisor – tax advisor rendering tax advisory services via the Internet and beyond it,
- service user – private person, legal entity or an organisational unit without legal entity using tax advisory services via the Internet or using advisor's services beyond the service, if the contact was established via the Internet or by data access services,
- service – tax advisory services via the Internet or beyond it and legal proxy before tax agencies, Inland Revenue, state administrative courts and the Supreme Court of Administration; data access services. Advisory services apply to Polish tax law and legal proxy services to Polish executive bodies mentioned above,
- e-advice service – services via the Internet,
- flat-rate service – basic e-advice service, included in flat-rate price,
- extended service – e-advice service the scope of which – because of the level of its complexity or regulation ambiguity – exceeds the limits of flat-rate service,
- data access service – newsletter subscription and access to selected materials published in the newsletter and the service.

§ 3. Information about advisor, in accordance with 18 July 2002 Act on Internet Services

1. The advisor is a tax advisor, Jerzy Andrzej Tomczak, with his Registered Office at: ul. Zawiszy Czarnego 8/10 lok. 605, Łódź, 91-829 entered into the Commercial register as Przedsiębiorstwo Konsultingowo-Usługowe “JAT” Jerzy Andrzej Tomczak with its registered office at ul. Zawiszy Czarnego 8/10 lok. 605, Łódź, 91-829, NIP: PL 7260376817, REGON:  004355438, e-mail: jat@doradcypodatkowi.pl
2. The advisor is a member of the professional governing body - the Domestic Chamber of Tax Advisors. All the information concerning the governing body is available in the Public Information Newsletter KIDP.
3. All the tax advisors who are members of the Domestic Chamber of Tax Advisers are obliged to obey the rules of Professional Ethics as well as the Vows (art.8 ust.2) taken before receiving an entry in the Tax Advisors Register. Every advisor is subject to compulsory civil responsibility insurance on tax-advisory services grounds.
4. The advisor belongs to the tax advisors register kept by the Domestic Chamber of Tax Advisors under number 05259. The registry decision was made by the Polish Finance Minister.

§ 4. Conditions of e-advice provided assistance

1. The user may use e-advice services under the following conditions :
- he/she read out the Regulations and accepts all its items,
- agrees to have his/her personal data processed within the scope that is necessary for the service to be rendered,
- he/she registers for the Internet service,
- he/she is willing to sign an e-advice service agreement by filling in and sending the application form by e-mail to the advisor,
- he/she pays the flat-rate fee by money transfer or by credit card or the fee he/she agreed beforehand with the advisor in case of extended service.
2. The aforementioned data processing stands for filing the user's data in the service database as well as the data and the case records 5-year storage in accordance with the regulations included in the Act on Tax Advisory Services; the agreement on processing data cannot be revoked before the aforementioned 5-year period finishes.
3. The user may insist on his/her personal data being deleted from the database, which is possible as long as no action was taken in his/her case.
4. The aforementioned data may be used merely within the scope that is necessary for the service to be rendered; particularly they must not be made accessible to third parties or be used for any purposes that are not associated with the service.
5. The price of flat-rate service is 50 EURO.
6. The price of extended and other services is negotiable.

§ 5. Signing an agreement

1. The content of the service composes an offer in accordance with Article 66 and the following articles of the Civil Code.
2. The necessary condition to sign a contract is filling in properly an application form and sending it by e-mail to the advisor. In addition, the e-advice flat-rate fee or the fee previously agreed shall be paid and transferred to the advisor's bank account.
3. In order to sign an agreement the two aforementioned conditions have to be fulfilled; the date of signing an agreement being the date of fee transfer to the advisor's bank account.

§ 6. Withdrawal from an agreement

1. The user may withdraw from an agreement without justification under the condition that the information about the withdrawal is sent to the advisor by e-mail before the advisor's opinion on the given case is placed on the Internet service. Then the amount paid is to be returned to the user's bank account the number of which is given in the application form, with banking fees deducted. If the information about the withdrawal is sent after the user having received the adviser's opinion (the service having been rendered) the withdrawal demand is ineffective.
2. The advisor shall refuse to sign an agreement if the content of the message received is unauthorised.
3. The adviser may refuse to sign an agreement or withdraw from an already signed agreement when :
- the content of the order indicates that the scope of the ordered service exceeds the limits of flat-rate service,
- the user did not accept the suggested extended service price,
- the advisor considers his knowledge/experience insufficient to give an opinion on a case,
- the advisor comes to the conclusion that the description of the facts of a case is not specific enough, which makes giving an opinion impossible,
- the advisor comes to the conclusion that the way the question was formed makes giving an opinion impossible.

§ 7. Rules of e-advice servicing

1. The services of information transfer under the agreement between the parties shall be rendered with due diligence (safe connection using the 128-bite SSL protocol).
2. The advisor in accordance with 5 July 1996 Act on Tax Advisory Services and the Vows (art.8 ust.2) is obliged to keep all the facts and the information related to the case a professional secret. The advisor's employees are laid under the same obligation.
3. It is prohibited to place any unauthorised materials on the Internet service.
4. While ordering services the user is given his/her personal electronic mailbox which is accessible by entering login and password set by the user at his/her first login to the service. The user is obliged to secure his/her login and password from third parties.
5. It is assumed that a user logging into the service orders flat-rate service. In such a case, an advisor will send his opinion after the question is asked and the fee transfer confirmation is received by the advisor. The advisor may ask the user additional questions if he considers them necessary for making a proper opinion on the case.
6. If the advisor comes to the conclusion that the given problem exceeds the limits of flat-rate service, he will refuse to answer the user's question and will offer the user extended service or legal proxy service, giving the conditions of the service.
7. In case of setting new conditions the payment transferred becomes advance payment. Otherwise, the payment transferred is returned back to the user's bank account the number of which is given in the application form, with banking fees deducted.
8. In all cases the amount transferred shall be returned under the aforementioned conditions provided that the agreement is withdrawn in accordance with §6 of the Regulations.
9. The user may demand invoices from the advisor and a written confirmation of the answer given by e-mail.

§ 8. Advisor's responsibility

1. The advisor is held responsible for the services rendered in accordance with 5 July 1996 Act on Tax Advisory Services and the Civil Code.
2. It is assumed for the opinion to be made that the facts of a case presented by the user are indisputable. The advisor is held responsible for the content of his opinion within the scope of the facts of a case described by the user. The advisor cannot be held responsible for not taking into consideration those facts that were omitted or concealed by the user.
3. The advisor is not held responsible for the conforming effects of the user obeying a summons when the circumstances of the case considered in the advisor's opinion were inconsistent with the facts of a case given by the user.
4. The advisor is not held responsible for the effects of the user revealing his/her login and password to third parties nor for the imperfect protection of the aforementioned data by the user.

§ 9. Claims and plaints

1. If the user comes to the conclusion that the content of the advisor's opinion is insufficient, he/she may demand the opinion to be substantiated on the grounds of claim.
2. Claims will not be acknowledged if the user's demands exceed the limits of the service previously agreed. In this case the user may order another service or apply for the extending of the service previously agreed.
3. In case of flat-rate services the subject matter of a claim can only be technical faults of the opinion given, e.g. illegibility of the text.
4. If it is impossible to reach amicable settlement the user can lodge a complaint against the advisor to the Disciplinary Counsel of the Domestic Chamber of Tax Advisors. Then a question will be examined by the Disciplinary Court and in the second instance by the Supreme Disciplinary Court of the Domestic Chamber of Tax Advisors.
5. The user may assert a claim in the Polish Common Court under the advisor's jurisdiction, in cases when the user comes to the conclusion that the claim proceedings or the Disciplinary Courts of the Domestic Chamber of Tax Advisors proceedings are not satisfactory.

§ 10. Rules of data-access servicing

1. Newsletter subscription service is free of charge. The only condition to use the service is to give the user's e-mail address
2. The user can at any time delete his/her address from the list of subscribers. He/she may also demand the address to be deleted by sending a message to the given electronic address: taxpage@doradcypodatkowi.pl.3. E-mail addresses of the subscribers are not filed. Deletion of the address from the list of subscribers equates to the final breach of the subscription. However, at any time the subscription service may be reopened.
4. The user becoming a subscriber agrees to receive offers and commercial materials from the publisher of the newsletter.
5. Access to selected materials from the newsletter and the service is to be paid for. The user is granted access to those materials by buying an ID and password within the SMS micropay system or money transfer to the publisher's bank account according to the conditions set forth in the newsletter and the Internet service.
6. The aforementioned materials (published in the newsletter and the Internet service) are not to be considered equal with tax advisory services in accordance with §4-10 of the Regulations. They only represent their author's opinions.