Terms & Conditions

1. Definitions

Throughout these Terms and Conditions, the following definitions apply:

• "We," "Us," "Our" refers to Numera Legal, a tax advisory practice operating in Hong Kong
• "You," "Your," "Client" refers to any individual or entity accessing our website or engaging our services
• "Services" refers to the tax advisory services we provide as described on our website
• "Website" refers to numearaleg.info and all associated pages
• "Agreement" refers to these Terms and Conditions together with any engagement letter or service agreement

2. Acceptance of Terms

By accessing or using our website and services, you acknowledge that you have read, understood, and agree to be bound by these Terms and Conditions. If you do not agree to these terms, please do not use our website or services.

You must be at least 18 years of age and have the legal capacity to enter into binding agreements to use our services. By using our services, you represent and warrant that you meet these requirements.

These terms constitute a legally binding agreement between you and Numera Legal. We reserve the right to modify these terms at any time, with changes taking effect upon posting to our website.

3. Services Description

Numera Legal provides professional tax advisory services in Hong Kong, including but not limited to:

• Tax structure reviews and optimization recommendations
• Cross-border tax planning and multi-jurisdiction coordination
• Representation before the Inland Revenue Department
• Tax compliance guidance and documentation review

Services are provided subject to separate engagement letters that specify scope, fees, and deliverables. The information on our website is for general guidance only and does not constitute professional advice for your specific situation.

Availability of services may vary based on our current capacity and expertise. We reserve the right to decline engagements that fall outside our competence or create conflicts of interest.

4. Professional Relationship

No attorney-client or professional advisory relationship is created by merely visiting our website or sending us information. A professional relationship begins only when:

• We have conducted conflict checks and determined we can represent you
• Both parties have executed a written engagement letter
• Any required retainer or initial fees have been paid
• We have confirmed acceptance of the engagement in writing

Until a formal engagement is established, any information you provide is not protected by professional privilege and may not remain confidential.

Our services are provided on an engagement-by-engagement basis. Completion of one engagement does not create an ongoing relationship or obligation to provide future services.

5. User Responsibilities

When using our website and services, you agree to:

• Provide accurate, complete, and current information when requested
• Maintain the confidentiality of any login credentials or account information
• Notify us immediately of any unauthorized use of your account
• Use our services only for lawful purposes and in compliance with all applicable laws
• Not attempt to interfere with the proper functioning of our website
• Not use our services to engage in tax evasion or other illegal activities
• Provide complete and accurate information necessary for our advisory work
• Respond promptly to our requests for information or clarification

6. Intellectual Property

All content on our website, including text, graphics, logos, images, and software, is the property of Numera Legal or our licensors and is protected by Hong Kong and international intellectual property laws.

You are granted a limited, non-exclusive, non-transferable license to access and use our website for informational purposes only. You may not:

• Reproduce, distribute, or create derivative works from our content without permission
• Use our content for commercial purposes without authorization
• Remove any copyright or proprietary notices from materials
• Systematically extract content from our website using automated means

Work product created specifically for you during an engagement becomes your property upon full payment of fees, while our methodologies and general templates remain our intellectual property.

7. Fees and Payment

Fees for our services are specified in engagement letters and may be based on:

• Fixed fees for defined scope engagements
• Hourly rates for ongoing or variable scope work
• Retainer arrangements for extended engagements

Payment terms are specified in each engagement letter, typically requiring payment within 14 days of invoice date. All fees are quoted in Hong Kong Dollars unless otherwise specified.

We reserve the right to charge interest on overdue amounts at the rate of 2% per month or the maximum permitted by law, whichever is lower. We may suspend services for accounts with outstanding balances.

Fee estimates are provided in good faith but may be adjusted if engagement scope changes or unanticipated complexities arise. We will notify you of material fee adjustments before they are incurred.

8. Disclaimers

Our services and website are provided "as is" without warranties of any kind, either express or implied. We specifically disclaim:

• Any warranty of specific results or outcomes from our services
• Any guarantee of tax savings or audit prevention
• Warranties regarding the accuracy or completeness of website information
• Warranties regarding uninterrupted or error-free website operation

Tax laws are complex and subject to interpretation. While we exercise professional judgment, we cannot guarantee how tax authorities will interpret or apply laws to your specific circumstances.

Information on our website is general in nature and should not be relied upon as advice for your specific situation without proper consultation and engagement.

9. Limitation of Liability

To the maximum extent permitted by Hong Kong law, our liability for any claims arising from our services is limited to:

• The fees paid for the specific engagement giving rise to the claim, or
• HKD 500,000, whichever is lower

We are not liable for:

• Indirect, consequential, or punitive damages
• Lost profits or business opportunities
• Damages arising from your failure to provide accurate information
• Damages resulting from your failure to follow our recommendations
• Damages caused by events beyond our reasonable control

Claims must be brought within one year of the date you discovered or should have discovered the basis for the claim.

10. Indemnification

You agree to indemnify, defend, and hold harmless Numera Legal and its advisors from any claims, losses, damages, liabilities, and expenses (including legal fees) arising from:

• Your violation of these Terms and Conditions
• Your violation of any laws or regulations
• Your provision of false or misleading information to us
• Your use of our services for unlawful purposes
• Third-party claims arising from your actions or omissions

11. Termination

Either party may terminate an engagement:

• By mutual written agreement at any time
• For cause, with written notice explaining the reason
• Without cause, with reasonable notice (typically 14 days)

Upon termination, you remain responsible for payment of fees for services rendered through the termination date. We will provide you with work product completed to that point and, if requested, reasonable transition assistance.

We may retain copies of work product and engagement materials as required by professional standards and for our own protection.

12. Confidentiality

We maintain strict confidentiality of client information in accordance with professional standards and Hong Kong law. Information you provide during an engagement is protected by professional privilege and will not be disclosed without your consent except:

• As required by law or court order
• To defend ourselves in legal proceedings
• With your explicit authorization
• To other advisors working on your matter, under confidentiality obligations

For more information about how we handle personal data, please see our Privacy Policy.

13. Governing Law and Disputes

These Terms and Conditions are governed by the laws of the Hong Kong Special Administrative Region. Any disputes arising from these terms or our services shall be subject to the exclusive jurisdiction of the courts of Hong Kong.

Before initiating formal legal proceedings, parties agree to attempt resolution through good-faith negotiation. If negotiation fails, mediation may be pursued before resorting to litigation.

14. General Provisions

Entire Agreement: These Terms and Conditions, together with any engagement letter, constitute the entire agreement between you and Numera Legal regarding use of our services.

Severability: If any provision is found invalid or unenforceable, the remaining provisions continue in full force and effect.

Waiver: Our failure to enforce any right or provision does not constitute a waiver of that right or provision.

Assignment: You may not assign your rights or obligations under these terms without our written consent. We may assign our rights and obligations with notice to you.

Notice: Notices under these terms should be sent to [email protected] and are deemed received when acknowledged or after 48 hours if sent by email.

15. Changes to Terms

We reserve the right to modify these Terms and Conditions at any time. Changes take effect immediately upon posting to our website. Your continued use of our services after changes are posted constitutes acceptance of the modified terms.

We will indicate material changes by updating the "Last Updated" date at the top of this page. We encourage you to review these terms periodically.

16. Contact Information

For questions regarding these Terms and Conditions, please contact us: