GENERAL TERMS AND CONDITIONS OF THE ACCOUNTING SERVICE
1.1. Client – legal entity in contractual relationship within the framework agreement of rendering service by the firm VT Raamatupidamisbüroo OÜ;
1.2. Performer – VT Raamatupidamisbüroo OÜ;
1.3. Agreement – framework agreement of service rendering, including Appendices signed by Client and Performer;
1.4. Service – Services that contain in item 2 of the present general terms and conditions;
1.5. Price-list – Effective prices of Performer, see the prices here.
2. Service Description
2.1. Performer renders accounting service to Client, pursuant to information and documents submitted by Client to Performer and in compliance with legal acts of the Estonian Republic.
2.2. Service is rendered monthly on a regular basis by Performer and normally includes accounting services listed in this item, unless otherwise stated:
2.2.1. Balance sheet (print-out) once a month against order;
2.2.2. Income statement (print-out) once a month against order;
2.2.3. Riscontro print-out of ordered purchases and sales;
2.2.4. Payroll accounting once a month;
2.2.5. Capital assets accounting once a year;
2.2.6. Accounting of individual person income tax and accounting for tax board by the tenth (10) date of the next month’s payment;
2.2.7. Accounting of social tax, unemployment insurance and pension insurance and records by the tenth (10) date of the following month;
2.2.8. Monthly report on national taxes due to payment, indicating payment dates and amounts due to payment, banking accounts and references;
2.2.9. Accounting of VAT and monthly reporting;
2.2.10. Preparation of annual report for economic year;
3. Terms and conditions of service rendering
3.1. For rendering of Service the Performer uses his own work tools.
3.2. When rendering Service, the Performer undertakes to employ sufficiently qualified labour force.
3.3. At the moment of entering into Agreement, during execution of Agreement and rendering of Service the Performer notifies Client in writing about his contact persons (s). Client shall legalize indicated in the written notification persons as users of e-tax Board. The Performer shall notify Client about substitution of Contact person(s) in writing.
3.4. Client undertakes to submit to the Performer documents and information necessary for rendering of Service. The deadline for submission of documents for previous calendar month is the fifth (5) working day of the following month. Client is liable for authenticity of documents and information actuality, which must be promptly submitted for rendering of Service. The time wasted on corrections may imply the issuance of extra-invoice. Act of document transfer is made if necessary.
3.5. Client undertakes to inform the Performer about any and all circumstances in regard with execution of Agreement.
3.6. The Performer, while rendering Service, undertakes to comply with the terms provided by the law and provide for rendering of Service in a way guaranteeing the terms and deadlines under the law. The Performer shall be exempt from liability in case of failure to meet deadlines if the failure was caused by a Client’s delay in submission of information and documents required for rendering of Service.
3.7. Within the term of validity of Agreement and/or for 6 (six) months after termination of Agreement Client is bound to restrain from entering into direct or indirect labour relations with the Performer’s employee. If Client is in breach of the provision, the Performer has a right to demand a penalty in the 6-fold (six-fold) amount fixed in the Price-list or monthly fee specified in Appendix to the Agreement, but not less than 3000 (three thousand) euro.
3.8. The Performer undertakes to render Service in compliance with the effective legal acts applied in the Estonian Republic, including the Guidelines of the Accounting Standards Board and in compliance with interpretation of the relevant laws.