1. DEFINITIONS

• "Subscription Fee" - Refers to the payment required for using the services offered by Better Practice, as detailed in the fee schedule provided in these Terms and Conditions. Please note that Better Practice may modify these fees with prior notice to the users.
• "Better Practice" - Denotes Better Practice, a product of Better Practice Consulting Inc., a Philippine corporation, and all its current and prospective global subsidiaries.
• "Confidential Information" - Encompasses all information shared between the parties involved in this Agreement, whether through written, electronic, or verbal means. This excludes information that is publicly accessible or disclosed without authorization by the other party.
• "Data" - Denotes any data entered into the Website and Mobile applications by You or under Your authorization.
• "Service" - Refers to the software solution provided by Better Practice, which includes data extraction, automated tax calculation, generation of attachments, or the automated books of accounts. Please be aware that this Service may be updated or modified by Better Practice over time.
• "Invited User" - Signifies any individual or entity, aside from the Subscriber, who utilizes the Service with the consent of the Subscriber.
• "Subscriber" - Represents the individual registering to access the Service. In cases where an entity registers to use the Service, "Subscriber" also includes that entity, as context permits.
• "You" - Refers to the Subscriber and, as context permits, includes an Invited User. "Your" carries a corresponding meaning.

2. USE OF SOFTWARE

Better Practice grants You the right to access and use the Service through its website and mobile applications, based on Your subscription type. This right is non-exclusive, non-transferable, and subject to the terms of this Agreement. It's essential to acknowledge that, subject to any written agreement between the Subscriber and Invited Users or applicable laws:

• The Subscriber determines who qualifies as an Invited User and their respective level of access to the relevant organization and Service.
• The Subscriber is responsible for all actions of the Invited Users while using the Service.
• The Subscriber maintains control over the access and access level of each Invited User at all times, with the ability to revoke or alter their access as necessary.
• In case of disputes between a Subscriber and an Invited User regarding access to the Service, the Subscriber's decision on access levels prevails.

You acknowledge that Better Practice uses Optical Character Recognition (OCR) for scanning or uploading official receipts, which involves character recognition to populate data such as the vendor's name, address, Tax Identification Number (TIN), date, and similar information. However, the ultimate responsibility lies with You to review the data processed by OCR. In this regard, You shall indemnify Better Practice against any claims, injuries, damages, losses, or legal actions, including attorney's fees, arising from or related to the performance of this Agreement.

By engaging Better Practice's services, You explicitly consent to the use of personal information, whether sensitive or not, to facilitate compliance with the requirements of the Philippine Bureau of Internal Revenue (BIR) as per the provisions of Republic Act No. 10173, also known as the "Data Privacy Act of 2012." You understand that Better Practice's role is primarily to submit the necessary information for processing, and You supply all required data in accordance with the prescribed BIR Form. The submission of the accomplished BIR Form becomes a public document, subject to the relevant laws governing its production and use.

3. YOUR OBLIGATIONS

• Payment obligations: Invoices for the Standard and In-Training subscription plans will be issued on a per-filing basis. You will receive your invoice within 45 days after every Philippine tax quarter and will be charged on the same day. Non-payment of subscription fees will result in the revocation of Better Practice access.
• Preferential pricing or discounts: You may occasionally receive preferential pricing or discounts for Subscription Fees based on factors such as the number of clients referred to the Service or timely invoice payments. These discounts are conditional upon You accepting responsibility for all Subscription Fees across all your subscription plans. Better Practice reserves the right to invoice the full (non-discounted) Subscription Fees or suspend or terminate Service use for unpaid invoices.
• General obligations: You must use the Service solely for your lawful internal business purposes, adhering to these Terms and any notifications from Better Practice or conditions posted on the Website and Mobile applications. If You extend the Service to other Invited Users, they must comply with all the terms in this Agreement that apply to You.
• Automated BIR notices delivered to Your Better Practice account: While automated BIR notices will be delivered to your Better Practice account or email, there may be situations where tax returns or submissions are processed through Better Practice but confirmation receipts are not received. In such cases, Better Practice's system will send follow-up emails to the BIR for resolution. If you don't receive a confirmation email two (2) days after the last submission despite multiple attempts, You should contact the BIR directly for assistance. Better Practice is not liable for technical issues or damages arising from a lack of confirmation emails.
• Access conditions:
  • You must safeguard your usernames and passwords for accessing the Service, promptly reporting any unauthorized use or security breaches to Better Practice.
  • When using the Services, You must not attempt to undermine the security or functionality of Better Practice's systems, other systems used to deliver the Services, or any third-party hosting systems. You must not misuse the Services, transmit harmful files, offensive content, or data violating any laws. Unauthorized access or modification of computer programs is prohibited except as required for normal operation.

4. USAGE LIMITATIONS

The use of the Service may be subject to limitations, such as monthly transaction volumes and the number of calls allowed against Better Practice's application programming interface. Such limitations will be clearly stated within the Service.

• THREE (3) HOUR LEAD-TIME: You are responsible for submitting required BIR Forms at least three (3) hours before the legally imposed deadline for filing. Better Practice exclusively utilizes the e-BIR portal for this purpose and disclaims responsibility for delays unrelated to its system or personnel.
• USE OF E-BIR PORTAL: By enabling e-filing options, You agree to handle and submit data directly through the e-BIR or e-TSP portal. Better Practice is not liable for any damages arising from data uploaded or entered through these portals.
• USE OF E-SUBMISSION: E-submission allows You to electronically submit Monthly Alphalist of Payees (MAP), Summary Alphalist of Withholding Tax (SAWT), Summary List of Sales, Purchases, and Importations (SLSPI), or attachments via Better Practice's system. Your agreement to use Better Practice also binds you to the existing Terms of Service of the e-BIR, available here: http://www.birgovph.net/home/terms-of-service-agreement.
• Communication Conditions: When using communication tools available through the Website and Mobile applications, You must adhere to lawful and legitimate purposes. Communication tools must not be used for unrelated matters, including unsolicited commercial emails or offensive content. You are responsible for ensuring the legitimacy of your communications, and Better Practice reserves the right to remove any communication at its discretion.

5. INDEMNITY

You agree to indemnify Better Practice against all claims, costs, damages, and losses arising from your breach of these terms or any obligations you owe to Better Practice. This includes, but is not limited to, costs related to the recovery of unpaid Subscription Fees.

6. BETTER PRACTICE PAYMENTS

Better Practice Payments enables you to make tax payments through the Better Practice platform. You have multiple payment options, and all tax payments will be processed through authorized agent banks, GCash, or Maya, all of which are duly authorized settlement platforms for the BIR. By making tax payments, you authorize Better Practice Consulting Inc., the creator and developer of Better Practice, to make payments on your behalf to the BIR. You also authorize Better Practice Consulting Inc. and the financial institutions involved to access necessary confidential information for inquiries and issue resolutions related to payments. By using Better Practice Payments, you agree to the following terms in addition to the general

• Terms of Use: The timing of payment posting may vary based on your chosen payment option. You will receive notifications regarding when payments are posted, either instantly, at the end of the day, or the following day. To optimize your experience and prevent inconvenience, we recommend using Better Practice Payments several days before tax deadlines. The availability of Better Practice Payments depends on the availability of the authorized agent banks, GCash, or Maya services. Better Practice will not be held liable for delayed postings or transaction failures resulting from system errors or downtime of the authorized agent banks, GCash, or Maya. Failed payments may be processed using an alternative payment method or provider. You will receive a confirmation email from the authorized agent banks, GCash, or Maya once the tax payment is processed.
  
  Better Practice reserves the right to implement security features for Better Practice Payments, such as limitations on the number of attempts, 3D Secure, or Vault features on card schemes, and other security measures to protect your use of Better Practice Payments. You agree not to bypass, disable, or interfere with any security-related features of Better Practice Payments, including those preventing or restricting the use or duplication of content, materials, or information available through the Services, and those enforcing usage limitations. Once you confirm a transaction or request Better Practice Payments to proceed with a tax payment, you cannot cancel or reverse the transaction. Better Practice and its payment partners will debit your account, and once the funds are in the BIR's account, they cannot be reversed or deducted without a court order. All fees and charges imposed by Better Practice, its banks, and payment partners are non-refundable.
  
  Better Practice, its banks, and payment partners have the discretion, without any obligation, to change applicable fees and charges for Better Practice Payments with written notice at least sixty (60) days before the effective date of the fee/charge change. Better Practice Payments is powered by its banks, payment partners, and third-party services (collectively, "Third Party Services"). You acknowledge and agree that Better Practice is not responsible for the availability, accuracy, suitability, completeness, or non-infringement of Third-Party Services. Integration of Third-Party Services does not imply endorsement by Better Practice of these services or their content, products, or services. Third-Party Services are provided "as is," and Better Practice makes no warranties about any service, content, or resources provided by third parties.
  
  You will not hold Better Practice responsible or liable for any direct or indirect loss or damage arising from or related to Better Practice Payments, including but not limited to computer breakdowns, terminal connection issues, data processing system malfunctions, or transmission line problems, whether or not owned by Better Practice or due to circumstances beyond Better Practice's control.
  
  Entering your password to authorize a payment, unlock internet transactions, or make payments through our bank and payment partner's application, platform, or portal is sufficient evidence that the payment has been authorized and validated, and it cannot be disputed by you. Once a transaction is authorized and completed, Better Practice will not be held liable for undelivered goods, service non-performance, defects, damages, or after-sales services, errors in the amount entered, or any disputes between you and the BIR related to the payment.
• Limitation of Liability
  In any legal action you may initiate against Better Practice concerning your use of Better Practice Payments, you agree that Better Practice's liability shall not exceed Fifty Thousand Pesos (PHP 50,000.00) or the actual damages you incurred, whichever is lower.

7. CONFIDENTIALITY AND PRIVACY

• Confidentiality: Unless the other party has written consent or is legally required to do so:
  • Each party will maintain the confidentiality of all Confidential Information obtained during the course of these Terms.
  • These confidentiality obligations will survive the termination of these Terms.
  • These obligations do not apply to information that is public knowledge, acquired from a third party without confidentiality obligations, in the possession of the receiving party before receiving it from the disclosing party, or independently developed without access to Confidential Information.
• Privacy: Better Practice maintains a privacy policy outlining the parties' obligations regarding personal information. You should read and accept that policy at www.betterpractice.ph/policy when you accept these Terms.

8. INTELLECTUAL PROPERTY

• General: Title to, and all Intellectual Property Rights in the Services, the Website, and Mobile applications, and associated documentation, remain the property of Better Practice (or its licensors).
• Ownership of Data: Title to, and all Intellectual Property Rights in your Data remain your property. However, your access to the Data is contingent on full payment of the Better Practice Subscription Fee. You grant Better Practice a license to use, copy, transmit, store, and back up your information and Data to enable you to access and use the Services and for other service-related purposes.
• Third-party applications and your Data: If you enable third-party applications to work with the Services, you acknowledge that Better Practice may allow the providers of these third-party applications to access your Data for the purpose of integration with the Services. Better Practice is not responsible for any disclosure, modification, or deletion of your Data resulting from third-party application access.

9. WARRANTIES AND ACKNOWLEDGMENTS

• Authority: You warrant that when you registered to use the Service on behalf of another person, you had the authority to agree to these Terms on their behalf. By registering to use the Service, you bind the represented party to all obligations in these Terms.
• Acknowledgment: You acknowledge that:
  • You are authorized to use the Services, the Website, and Mobile applications and access the information and Data you input or have authorized others to input.
  • Better Practice has no responsibility to anyone other than you and does not confer benefits on third parties.
  • The Services are provided "as is" and at your own risk.
  • Better Practice does not guarantee uninterrupted or error-free use of the Service.
  • Better Practice does not provide tax advice, and you should consult a tax professional for tax-related concerns.
  • You are solely responsible for ensuring that the Services meet your business needs and comply with applicable laws.
• No warranties: Better Practice provides no warranty about the Services. All implied conditions or warranties are excluded to the maximum extent permitted by law.
• Consumer guarantees: You represent that you are acquiring the right to access and use the Services for business purposes, and statutory consumer guarantees do not apply to the supply of the Services, the Website, and Mobile applications.

10. LIMITATION OF LIABILITY

• Better Practice excludes all liability for any loss or damage resulting from the use of the Service.
• In cases of Better Practice's negligence or non-compliance with these Terms, your claim against Better Practice is limited to the Subscription Fees paid in the previous 12 months.
• Your sole remedy for dissatisfaction with the Service is termination of these Terms.

11. TERMINATION

• Prepaid Subscriptions: Better Practice does not provide refunds for completed Services.
• No-fault termination: These Terms continue for the period covered by the Subscription Fee, automatically renewing for the same duration unless either party terminates with 30 days' notice before the payment period ends.
• Breach: Better Practice may take various actions if you breach these Terms, including termination, suspension of your use of the Services, and suspension or termination of access to Data.
• Termination of these Terms does not affect accrued rights and obligations. You remain liable for accrued charges. Clauses 3.1, 3.7, 4, 5, 6, 7, and 9 survive termination.

12. HELP DESK

• Technical Problems: If you encounter technical problems, you must make reasonable efforts to diagnose and resolve issues. If needed, you can check online support provided by Better Practice or contact us at hello@betterpractice.ph.
• Service Availability: While Better Practice aims to provide 24/7 availability, occasional interruptions may occur for maintenance or development. Advanced notice will be given for extended interruptions.
• Unsubscribing from Emails: Better Practice may send important announcements via email. It's recommended to stay subscribed for crucial updates. If you unsubscribe and miss essential messages, you release Better Practice from liability for any resulting errors or consequences.

13. GENERAL

• Entire Agreement: These Terms, along with the Better Practice Privacy Policy and any other notices or instructions, supersede all previous agreements and constitute the entire agreement between you and Better Practice.
• Waiver: Waiving any breach of these Terms does not waive other breaches, and waivers must be in writing.
• Delays: Neither party is liable for delays caused by events beyond their control, except for payment obligations.
• No Assignment: You cannot assign your rights without written consent from Better Practice.
• Governing Law and Jurisdiction: These Terms are governed by Philippine law. Disputes are resolved through negotiations or legal action in the City of Caloocan, Philippines.
• Severability: If any part of these Terms is invalid, an alternative provision will be used that preserves the original intent. The remaining agreement remains binding.
• Notices: Notices must be in writing and are considered delivered on email transmission.
• Rights of Third Parties: These Terms do not confer benefits or rights to third parties.

14. WAIVER AND RELEASE OF LIABILITY

By subscribing to Better Practice, you assume all risks associated with participating in the use of the e-BIR Portal and related activities. This includes any risks arising from negligence, carelessness, or equipment issues.

You release Better Practice, the BIR, or any Third-Party Application, as well as their directors, officers, members, employees, volunteers, representatives, and agents, from liability for any harm, injury, or damage that may occur during or after your participation.

You acknowledge that this Waiver and Release of Liability governs your actions during these activities and agree to its terms freely.

These revised terms were updated on November 4, 2023.