These Terms of Use govern access to and use of aRTCo Tax™ (the "Service"), a proprietary platform operated by Reyes Tacandong & Co. By accessing or using the Service, you agree to these Terms on your own behalf and, where applicable, on behalf of the subscriber company that authorized your access. If you do not agree, you may not access or use the Service.
Scope of the Service
aRTCo Tax™ is a Philippine BIR-compliance platform that assists with generation, preparation, validation, storage, and retrieval of selected compliance outputs, including DAT files, alphalists, summary lists, BIR Form Nos. 2307, 2306, and 2316, and related tax-certificate or file-cabinet workflows. Access to specific modules, storage limits, quotas, and administrative features depends on the applicable plan, voucher status, and company configuration.
The Service does not itself submit filings to the BIR, replace eFPS, eBIRForms, ORUS, or other official government portals, or guarantee acceptance of any generated file by a government system. You remain responsible for reviewing all source data, mappings, validations, certificates, and generated files before use.
Accounts and Access Control
Access is granted to authenticated users who are assigned by an aRTCo Tax™ administrator to one or more subscriber companies. Authentication on the cloud deployment uses Microsoft Entra ID and Google Sign In through OpenID Connect; multi-factor authentication, conditional access, and session policy are enforced by the identity provider under the user's own tenant or account. aRTCo Tax™ does not store user passwords or second-factor secrets. You must keep your Microsoft or Google account credentials secure and use the device, browser session, and account you are authorized to use. Sharing your identity-provider session or your aRTCo Tax™ session cookie with unauthorized parties is prohibited.
You must promptly notify an aRTCo Tax™ administrator or Reyes Tacandong & Co. if you suspect unauthorized access, compromised identity-provider credentials, incorrect role assignment, or improper access to another tenant's data.
Subscriber Responsibilities
Subscribers and their authorized users are responsible for ensuring that they have a lawful basis, authority, and adequate privacy notices before uploading taxpayer, employee, payee, compensation, income, withholding, or other personal or sensitive personal information to the Service. Subscribers are also responsible for the accuracy and completeness of company registration data, BIR Form No. 2303 details, source workbooks, taxpayer records, payee records, payroll records, transaction classifications, tax rates, and filing periods encoded or uploaded to the Service.
Use of the Service does not transfer filing, withholding, substantiation, recordkeeping, or audit-defense responsibility from the subscriber to Reyes Tacandong & Co., except to the extent expressly provided in a separate signed engagement agreement.
No Automatic Tax Opinion
Unless covered by a separate written engagement, output generated by the Service is a technology-assisted compliance output and is not a legal opinion, tax opinion, ruling request, tax treaty analysis, transfer pricing analysis, incentive confirmation, or formal representation before the BIR, SEC, PEZA, BOI, courts, or any other government authority. You should obtain professional advice where judgment, interpretation, audit exposure, or litigation risk is material.
Uploads, Outputs, and Retention
The Service may process uploads and generated outputs using Microsoft Azure services, including application services, storage, queues, databases, key management, identity, and diagnostic logging. Upload and download links may be tenant-scoped and time-limited. Files, generated BIR-submittable artifacts, and audit logs may be retained, archived, placed in immutable storage, deleted, or anonymized in accordance with the Privacy Policy, the applicable plan, lifecycle rules, legal requirements, and any relevant engagement or litigation-hold instruction.
You must not upload malware, unlawful content, data you are not authorized to process, data unrelated to the permitted compliance purpose, or files intended to bypass security, tenant segregation, usage limits, or system integrity controls.
Subscription and Billing
Subscriptions are managed on a per-company basis. Plan changes, usage limits, modules, storage allocations, support arrangements, and billing terms apply to the affected company and its authorized users. Onboarding is handled by Reyes Tacandong & Co. through a signed engagement letter or direct subscription arrangement; user accounts are then assigned to the subscriber company by an aRTCo Tax™ administrator.
Billing contacts, invoice-delivery preferences, payment terms, and plan details captured during onboarding or administration govern invoicing for the subscriber company. Excess usage, unpaid invoices, suspected misuse, or failure to maintain required company information may result in throttling, suspension, downgrade, or revocation of access.
Intellectual Property
The Service, including its software, user interface, templates, mappings, validation logic, workflows, documentation, trademarks, trade dress, and the aRTCo Tax™ wordmark, belongs to Reyes Tacandong & Co. or its licensors. You may not copy, scrape, reverse engineer, decompile, redistribute, resell, frame, or create derivative works from the Service except as expressly permitted in writing.
Generated outputs, source data, and subscriber-specific files remain the property or responsibility of the subscriber company, subject to these Terms, the Privacy Policy, and applicable law.
Acceptable Use
You must use the Service only for lawful BIR compliance, tax-certificate, tax-record, and related subscriber-authorized purposes. You must not:
- attempt to access another tenant's records, files, certificates, billing details, or administrative settings;
- bypass authentication, MFA, role limits, quota controls, or tenant segregation controls;
- probe, scan, stress test, or disrupt the Service without written authorization;
- upload malicious files, executable payloads, or content that infringes third-party rights;
- use generated files for a company, taxpayer, payee, or filing period you are not authorized to handle; or
- misrepresent Service output as a government-issued confirmation, BIR validation, or professional opinion where it is not.
Availability and Changes
We aim to operate the Service with reasonable care, but access may be interrupted by maintenance, outages, internet issues, cloud-provider incidents, security events, capacity limits, or changes required by law, BIR formats, platform architecture, or business requirements. We may modify, suspend, replace, or discontinue features, modules, plans, or limits at our discretion, with notice where practicable.
Third-Party Services and Identity Providers
The Service depends on Microsoft Entra ID and Google Sign In for end-user authentication on the cloud deployment; continued access requires a valid Microsoft or Google account. Reyes Tacandong & Co. is not responsible for the availability of those identity providers, for any change to their authentication, multi-factor, or conditional-access policy, or for actions taken by your identity-provider tenant administrator with respect to your account.
The Service may also use or link to other third-party services, including Microsoft Azure and official government websites or portals. Reyes Tacandong & Co. is not responsible for those portals, government filing systems, internet connectivity, browser behavior, or external service terms outside our control.
Suspension and Termination
We may suspend or terminate access if we reasonably believe that an account, company, voucher, file, upload, or activity violates these Terms, creates security or privacy risk, exceeds authorized use, remains unpaid where billing applies, or may expose Reyes Tacandong & Co., a subscriber, another tenant, or any data subject to legal, regulatory, audit, or operational harm.
Governing Law
These Terms are governed by the laws of the Republic of the Philippines, without regard to conflict-of-law rules. Exclusive venue for disputes arising from or relating to the Service lies with the competent courts of Makati City, Philippines, unless a separate signed agreement provides otherwise.
If any provision is held invalid or unenforceable, the remaining provisions remain in effect. Failure to enforce a provision is not a waiver. These Terms, together with the Privacy Policy and any applicable subscription, voucher, or signed engagement terms, constitute the relevant agreement for use of the Service.
Updates to These Terms
We may update these Terms to reflect legal, operational, security, pricing, architecture, or feature changes. Material revisions are accompanied by at least thirty (30) days' notice to active users where practicable. Continued access to or use of the Service after the effective date of the updated Terms constitutes acceptance of the revised Terms.
Contact
Questions about these Terms may be directed to Reyes Tacandong & Co. through the channels listed on reyestacandong.com.