BETWEEN:
FIRST: Kilobanan Accounting Services LDA, headquarters is Travessa do Fala-só, 13B, 1250-109 Lisbon and NIPC 518064450, represented here by the manager Marisa da Conceição Silva Lopes NIF 213948605, hereinafter abbreviated as "Accountant";
And
SECOND:
Full Legal Name: [Client.FirstName]
Full Legal Surname: [Client.LastName]
Phone Number: [Client.Phone]
E-mail: [Client.Email]
NIF: [Client.NIF]
Holder of the passport no. [Client.Passport]
Domiciled at [Client.Address]
hereinafter abbreviated as "Client";
And together, for short, referred to as the "Parties",
This Service Agreement (Contract) is concluded and reciprocally accepted, which is governed by the following clauses:
1. By this contract, the Accountant undertakes to perform the accounts of the Client in accordance with the principles and accounting standards and the legal requirements in force, assuming responsibility for technical regularity, in the accounting and tax areas, under the terms defined by article 10, paragraphs 1 and 3, of the Statute of the Order of Certified Accountants, approved by Decree-Law 452/99, of 5 November, with the amendments introduced by Decree-Law 310/09, of 26 October, and by Law 139/2015, of 7 September, hereinafter EOCC.
2. The services referred to in the preceding paragraph include (if applicable):
a) Annual declaration of IRS
b) Quarterly/ Monthly VAT declarations
c) Communications related to salaries of owner/manager, employees or entrepreneur at tax authority and social security;
d) Other communications to tax authority and social security that can be needed;
e) Follow up of purchases/sales and bank movements
f) Monthly / quarterly reporting of accounting information
1. The services will be provided, at the premises of the Accountant, at the address Travessa do Fala-só, 13B, 1250-109 Lisbon. The contacts will be, preferably, digital like (email, chat, videocall).
2. The Client undertakes to deliver to the Accountant, until the 10th (ten) of each month, all information, documents and elements of accounting support relating to the previous month, assuming full responsibility for the consequences arising from the non-delivery or extemporaneous delivery thereof.
3. The non-presentation of such information or the non-compliance with punctual cooperation, releases the responsibility of the certified accountant, Accountant, for the consequences that may arise therefrom and gives him the right to refuse to sign the tax returns, pursuant to paragraph 2 of article 72 of the EOCC.
4. The Client assumes full responsibility for the fiscal truth and regularity of the documents and accounting supporting elements delivered to the Accountant, being expressly agreed that such documents and elements constitute the totality and truth of the accounting and fiscal reality of the Client.
5. The Accountant undertakes to inform the Client, before the end of the deadline for its delivery, of the content of the tax returns, as well as to deliver the payment note of the taxes accounted for, providing all the clarifications necessary for the understanding of the reports and documents of accounting analysis, as well as of the accounting and tax obligations related to the exercise of its functions, being the responsibility of the Client the payment of taxes within the time limits provided for in the law.
6. Failure to pay contributions or taxes, within the time limits established by law, is the sole responsibility of the Client, provided that the documents prepared for this purpose are made available to him or are made known until the end of the term of the respective amounts to be paid.
7. Under the Law, the Client is aware that the property advantages resulting from the non-payment of taxes, in addition to the applicable penalties and interest, are considered the practice of crimes such as fraud and / or abuse of fiscal trust, punishable by a penalty and imprisonment.
8. No contractual sanction may be imposed on the Accountant, nor is it considered as a breach, the punctual non-performance of the contractual obligations to which it is bound by this Agreement, which results from a case of force majeure, understood as such, or the circumstances provided for in the terms of the just impediment, according to Articles 12-A and 12-B of the EOCC, or circumstances that are subsumed to earthquakes, floods, fires, epidemics, strikes, acts of war or terrorism, injunctive governmental or administrative determinations.
9. The Accountant may not subcontract another accounting firm or certified accountant to provide the services subject to this Agreement, without being previously authorized by the Client.
1. This contract shall commence on the date of its signature and may be terminated by either party in good faith at any moment with 30 days prior written notice about contract termination.
2. The party who violates the period of notice referred to in the preceding paragraph, shall be obliged to indemnify the other, in the amount corresponding to the period of notice in default or until the end of the contract.
1. For the provision of the services referred to in Clause One, the Client shall pay to the Accountant the monthly amount of Euros, tax included, until the end of the month to which it relates.
2. Without prejudice to the provisions of paragraph 2 of article 72 of the EOCC, the payment of contractual fees beyond the period set out in this clause constitutes the Client in arrears, implying the payment of default interest at the legal rate, until effective and full payment.
3. The provision of any other services not contemplated in Clause One that may be requested by the Client shall be punctual and specifically agreed in writing by the Parties, in which case they shall be invoiced in addition to the amount adjusted in Clause Two.
4. The Accountant may, on the date of renewal of the contract, adjust the price of the contracted services or the form of execution of the same, and must communicate it to the Client, in writing, by email with receipt, with 45 (forty-five) days in advance.
5. In the event that the Client does not accept the changes proposed by the Accountant, it has the right to terminate the Contract, in writing and within a maximum period of 15 (fifteen) days after receipt of the communication from the Accountant, by email with receipt, under penalty of being considered tacitly accepted the proposed changes.
1. The Accountant as a certified accountant and his collaborators, are bound by professional secrecy and consequently bound to maintain confidentiality on all files, documents, data and information obtained by virtue of the execution of this Agreement, relating to the Client, or to any other persons, natural or legal, that relate to it, in particular as to its organization, activity or business, and any other data of a personal, commercial and/or technical nature, and may not, in particular, extract copies of them, disclose them or communicate them to third parties.
2. The duty of confidentiality covers the reproduction of information on any computer medium or other means of recording data.
3. The obligation of professional secrecy is not limited in time, remaining even after the termination of this Agreement.
4. The obligation of professional secrecy ceases when (i) the Accountant has been waived by the Client or the latter has manifestly made public the data/information in question, (ii) by judicial decision or (iii) upon prior authorization granted by the Order of Certified Accountants, in duly justified cases.
1. By the quality it assumes in this contract, the Accountant declares, as a Processor that processes personal data, in the name and on behalf of the Accountant, that:
a. In the processing of personal data, it shall comply with the documented instructions of the Accountant, including with regard to any transfers of data to third countries or international organizations, unless it is obliged to do so by the law of the Union or of the Member State to which it is subject, in which case informing the Accountant that requirement, before proceeding with such a transfer, unless such information is prohibited for reasons of public interest;
b. Ensures that its employees have assumed a commitment of professional secrecy, being subject to appropriate legal obligations of confidentiality;
c. Adopt all security measures for processing, in particular:
i. the pseudonymization and encryption of personal data, when necessary;
ii. the ability to ensure the ongoing confidentiality, integrity, availability and resilience of processing systems and services;
iii. the ability to restore the availability of and access to personal data in a timely manner in the event of a physical or technical incident;
iv. have a process for regularly testing, assessing and evaluating the effectiveness of technical and organizational measures to ensure the security of processing;
d. It will only hire another Subcontractor if the Client authorizes it in advance;
e. Provide assistance to the Client if it has to respond to the requests of the holders of the personal data, with a view to the legitimate exercise of their rights;
f. Provide assistance to the Client in order to ensure compliance with the obligations of security in the processing, notification to the supervisory authority and data subjects, in the event of a personal data breach, impact assessment on data protection and prior consultation, as provided for in articles 32 to 36 of the General Data Protection Regulation - Regulation EU of 2016/679 of the European Parliament and of the Council, of 27 April 2016 (RGPD), taking into account the nature of the processing and the information available to the Accountant;
g. Depending on the option of the Accountant, erase or return all personal data after completion of the provision of services related to the processing, deleting the existing copies, unless the retention of the data is required under Union or Member State law; and
h. Make available to the Client all the information necessary to demonstrate compliance with the obligations imposed on it as a Processor;
i. It undertakes to immediately inform the Client if it considers that any instruction violates the GDPR or other provisions of Union or Member State law on data protection.
1. Either Party may terminate this Agreement in the event of a serious breach by the other Party of its obligations arising therefrom.
2. The termination of the Contract, on the grounds of just cause, does not obey any prior notice, and must be communicated to the counterparty, by registered letter with acknowledgement of receipt, to the address contained in this Agreement, or to another that has been previously indicated in its place, by registered letter with acknowledgement of receipt.
3. When terminating the contract on the basis of just cause, the specific reasons for terminating the contract and the date on which it takes effect shall be invoked.
4. The termination of the contract on the basis of just cause, on the initiative of the Accountant, implies its disresponsibility for all the consequences inherent in the non-compliance with the tax obligations relating to the Client.
1. Any and all amendments to this Agreement shall only be valid if made in writing, by means of an amendment signed by the Parties.
2. Except as expressly provided, the delay of the Parties in exercising any rights or powers granted by this Agreement shall not have the effect or significance of the waiver of any such rights or powers.
3. In the event that any Clause of this Agreement is declared invalid or ineffective, all others shall remain valid, when the purpose pursued between the Parties allows us to suppose that they would have wanted it, without the eventual nullity of such Clause resulting for either Party in an obligation to compensate for pre-contractual liability.
1. This Agreement is governed by and construed by Portuguese Law.
2. Questions arising about the interpretation, validity and execution of this Agreement, which are not resolved by agreement between the Parties, shall be resolved by recourse to the jurisdiction of the district of North Lisbon, expressly waiving any other.
This Agreement is made in two original copies, signed by the Parties, one copy with the Accountant and the other with the Client.
Lisbon
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