Terms of Service

1. Acceptance of Terms

By accessing or using the PakFiler website (pakfiler.com) or the PakFiler Mobile Application for Android (Google Play Store) (together, the "Platform" or "Services"), you accept and agree to be bound by these Terms of Service ("Terms"). These Terms apply equally to the website and the Mobile App. If you do not agree, you must not access or use the Platform.

2. Definitions

• PakFiler - PakFiler (Pvt) Ltd, a company organized under the laws of Pakistan.
• Platform / Services - the PakFiler website and the PakFiler Mobile Application, together with all related features.
• Mobile App - the PakFiler application distributed via the Google Play Store.
• User - any individual or business that accesses or uses the Platform.
• FBR - the Federal Board of Revenue of Pakistan.

3. Service Description

Through both the website and the Mobile App, PakFiler provides online tax preparation and filing services and related professional services, including:

• Personal and business tax return preparation and filing
• NTN (National Tax Number) registration assistance
• GST / Sales Tax registration and compliance services
• Tax calculation and optimization guidance
• IRIS profile updates and FBR correspondence handling
• Business incorporation support
• The service is deemed complete upon successful filing of the tax return, or if the client fails to provide the required information despite follow-up request.

4. Eligibility & Account Registration

• You must be at least 18 years of age and legally able to enter into a binding contract under Pakistani law.
• You must provide accurate, current, and complete account information and keep it updated.
• You are solely responsible for safeguarding your credentials on both the website and the Mobile App.

5. User Responsibilities

Account Security

• Maintain the confidentiality of your account credentials and FBR/IRIS credentials
• Notify us immediately at legal@pakfiler.com of any unauthorized access
• Use the Platform only from devices you control

Information Accuracy

• Provide complete, truthful, and lawful tax information
• Submit all required supporting documents
• Review and verify every figure before final submission to the FBR
• Update information promptly when circumstances change
• The user is solely responsible for the accuracy, completeness, and veracity of all data entered into PakFiler. The company assumes no responsibility or liability for penalties, default surcharges, or legal proceedings resulting from inaccurate, fraudulent, or incomplete information provided by the user.
• Clients must stay reachable through their registered phone number, WhatsApp, email, or portal account. Unresponsiveness or delays in communication will directly postpone the tax filing process with no liability at PakFiler.

6. Mobile App End User License Agreement (EULA)

Subject to your continuous compliance with these Terms, PakFiler grants you a limited, non-exclusive, non-transferable, non-sublicensable, revocable license to download, install, and use the PakFiler Mobile Application on a mobile device that you own or control, strictly for your personal tax filing or internal business tax-management purposes.

You agree that you will not, and will not permit any third party to:

• Copy, modify, adapt, translate, or create derivative works of the Mobile App
• Reverse engineer, decompile, disassemble, or attempt to derive source code, except to the limited extent that applicable law expressly permits
• Remove, alter, or obscure any proprietary notices
• Rent, lease, lend, sell, sublicense, or otherwise commercially exploit the Mobile App
• Use the Mobile App to build a competing product or service
• Use the Mobile App in violation of any law, the Google Play Developer Distribution Agreement, or the Google Play Developer Program Policies

The Mobile App is licensed, not sold. All right, title, and interest in the Mobile App remain with PakFiler and its licensors. This license terminates automatically if you breach these Terms or delete the Mobile App.

7. Fees & Payment

• Service fees are clearly displayed on the Platform before purchase.
• Payment is required before the tax return is filed with the FBR.
• All payments are processed exclusively through authorized third-party payment gateways, including Abipay and other authorized payment networks. PakFiler does not store full card numbers or full banking credentials used at payment authorization.
• You authorize PakFiler and its payment partners to charge the payment method you provide for the fees you select.
• Our fee covers professional assistance in preparing and filing the tax return only.

8. Refund Policy

Because our Services involve immediate processing, calculations, and official interactions with the Federal Board of Revenue, fees are fully non-refundable once a tax-return profile has been compiled or submitted to the FBR.

Refunds may be requested only prior to data processing - that is, before our team or our automated systems have begun preparing your return, NTN, GST, or other regulatory submission. Eligible refund requests must be made by email to legal@pakfiler.com from your registered email address and are processed back to the original payment method within a reasonable period.

Government, FBR, or third-party gateway charges, where applicable, are non-refundable in all cases.

9. Intellectual Property

All content available through the website and the Mobile App - including software, source code, text, graphics, logos, design, trademarks, and trade dress - is the exclusive property of PakFiler or its licensors and is protected under Pakistani and international intellectual property law. You may not reproduce, distribute, publicly display, or create derivative works without our prior written permission.

10. Acceptable Use

You agree not to:

• Use the Platform for any unlawful purpose or to submit false information to the FBR
• Attempt to gain unauthorized access to any portion of the Platform or another user's account
• Upload malware, viruses, or harmful code
• Interfere with or disrupt the Platform, its servers, or its networks
• Use automated means (bots, scrapers) to access the Platform without our written consent

11. Limitation of Liability

To the maximum extent permitted by law, you acknowledge and agree that:

• Final responsibility for the accuracy of any tax filing and for tax compliance rests solely with you
• PakFiler is not liable for FBR penalties, surcharges, or interest arising from inaccurate, incomplete, or untimely information you provide
• PakFiler's aggregate liability for any claim arising out of or relating to the Services is strictly limited to the total amount you paid PakFiler for the specific Service giving rise to the claim in the twelve (12) months preceding the event
• PakFiler does not guarantee any specific tax outcome, refund amount, or processing time by the FBR
• To the extent permitted by law, PakFiler disclaims all indirect, incidental, special, consequential, exemplary, and punitive damages

12. Indemnification

You agree to defend, indemnify, and hold harmless PakFiler, its officers, directors, employees, and agents from and against any claims, damages, losses, liabilities, costs, and expenses (including reasonable attorneys' fees) arising out of or in any way connected with: (a) your use of the Platform; (b) your breach of these Terms; (c) any information you submit through the Platform; or (d) your violation of any law or third-party right.

13. Account Termination & Deletion

We may suspend or terminate your account, with or without notice, if you:

• Violate these Terms of Service
• Provide false or misleading information
• Engage in fraudulent activities
• Fail to pay required fees

You may delete your account at any time as described in the Account Deletion section of our Privacy Policy, including via the Mobile App (Dashboard → My Profile → Delete Account) or through the public web form at https://pakfiler.com/account-deletion. Certain tax records are retained for the statutory five-year period required by the Income Tax Ordinance, 2001, as detailed in the Privacy Policy.

14. Disclaimers

The Platform is provided on an "as is" and "as available" basis. To the maximum extent permitted by law, PakFiler disclaims all warranties, express or implied, including warranties of merchantability, fitness for a particular purpose, and non-infringement. PakFiler does not warrant uninterrupted or error-free operation of the website or the Mobile App.

Filing a tax return through PakFiler does not guarantee acceptance by the FBR, immunity from tax audits, or approval of tax refund claims. Pakfiler.com shall not be held liable for any tax notices, audit selections, amendments to assessment, default surcharges, or penalties imposed by tax authorities.

PakFiler employs industry-standard encryption to protect user data. However, no digital system is completely secure. PakFiler shall not be liable for unauthorized access or security breaches beyond its reasonable control, provided standard cybersecurity practices were maintained.

To the maximum extent permitted by Pakistani law, PakFiler, its directors, employees, and affiliates shall not be liable for any indirect, incidental, consequential, or punitive damages. The aggregate liability of PakFiler for any claims arising out of the use of this service shall not exceed the total fees paid by the user to PakFiler for the specific transaction.

You agree to indemnify, defend, and hold harmless PakFiler and its officers against any claims, losses, liabilities, fines, or legal expenses (including reasonable attorney fees) arising from your breach of these terms, inaccurate tax filings, or violation of applicable Pakistani laws.

Any submission received after the 5:00 PM (PST) cut-off time, or over a weekend or public holiday, is logged as received on the following business day. Consequently, the applicable turnaround time and service commitment officially begin on that next working day.

The application will be considered complete once the customer has completed/uploaded and submitted all the requirements and supporting documents along with the payment confirmation. Otherwise the application will not be bound by any commitment by PakFiler.

Any situation that is outside of our control - such as FBR system downtime, third-party service interruptions, regulatory changes, force majeure events, or technical failures - processing timelines will be extended.

Due to increased filing volumes, the FBR systems may experience downtime, delays, or technical issues, particularly as tax deadlines approach. Accordingly, Pakfiler.com cannot guarantee the successful completion or submission of any filing for which the application or tax filing service is purchased or submitted during the final 10 days before the applicable deadline (e.g., after September 20 for a September 30 deadline).

The Company reserves the right to refuse, suspend, or terminate service to any client at its sole discretion, without liability, if the client provides false or misleading information, fails to meet eligibility requirements, exhibits abusive or uncooperative behavior, or if processing the request would violate applicable laws or regulatory standards.

15. Governing Law & Jurisdiction

These Terms are governed by the laws of the Islamic Republic of Pakistan, without regard to its conflict-of-law principles. The courts of Lahore, Pakistan have exclusive jurisdiction over any dispute arising out of or relating to these Terms or the Services, subject to any binding arbitration agreement you and PakFiler may enter into in writing.

16. Professional Standards

Our services are provided by certified professionals following Pakistani accounting and tax standards. We maintain professional liability insurance and adhere to ethical guidelines established by professional bodies.

17. Changes to these Terms

We may modify these Terms at any time. Material changes will be communicated via email and through the website and Mobile App. Your continued use of the Services after the effective date of any revision constitutes acceptance of the updated Terms.

18. Contact Information

For questions about these Terms of Service, please contact: