Terms and Conditions of Use
1. The following terms will be assigned the following meanings when used in these Terms:
- “ECT Act” means the Electronic Communications and Transactions Act 25 of 2002;
- ” SME.Tax” means SME.Tax (Proprietary) Limited trading as “SME.TAX”, the proprietor of the Website;
- “Intellectual Property” means all patents, trademarks, designs, logos, trade or business names, trade secrets, know-how, and copyright or any changes or additions thereto (if any), whether or not registerable, registered or application for registration of any such rights has been made in any country;
- “Income Tax Act” means the South African Income Tax Act, No. 58 of 1962;
- “the Website” means the website located at https://www.sme.tax , https://www.sme.tax and all content found therein, including but not limited to any text, images, computer programs, software code, metadata, databases, graphic design elements and all other materials accessible through the website, but expressly excluding links to external third party websites;
- “Party/ies” means SME.TAX and the User, or any one of them as the context indicates;
- “SARS” means the South African Revenue Service;
- “Service” means any tax-related service offered by SME.TAX through the Website, from time to time, and a reference to “Services” shall mean any combination of such services as the context may indicate;
- “Tax Administration Act” means the Tax Administration Act, No. 28 of 2011;
- “Tax Return” means tax return forms ITR12, IRP6 and ITR14;
- “Tax Practitioner” means any tax practitioner engaged by SME.TAX to provide electronic feedback contemplated in clause 40;
- “Terms” means these terms and conditions, and expressly includes any annexures;
- “eFiling” means the service offered by SME.Tax whereby the company electronically submits the Tax Returns of a User to the South African Revenue Service via the SME.TAX website;
- “User” means –
any person accessing any part of the Website, including the home page; or
any person that has registered with SME.Tax through the Website in order to use Services, and a reference to “you” means you in your capacity as a User.
2. The clause headings in these Terms have been inserted for purposes of convenience only and will not be taken into consideration in its interpretation;
3. Any reference to:
- the singular includes the plural and vice versa;
- any gender includes the other genders; and
- a natural person includes a juristic person and vice versa.
4. Any reference to “days” means calendar days, and any time period prescribed in these Terms will be calculated by excluding the first and including the last day of that period.
5. The word “including” means “including without limitation”. The use of the word “including” followed by a specific example/s will not be construed as limiting the meaning of the general wording preceding it.
6. Expressions defined in these Terms shall bear the same meanings in schedules or annexures to these Terms which do not themselves contain their own conflicting definitions.
PART 1 – USE OF THE WEBSITE
7. BY ACCESSING AND USING THE WEBSITE, THE USER AGREES TO BE BOUND BY THESE TERMS, INCLUDING ANY PRIVACY, ACCEPTABLE USE OR OTHER POLICIES WHICH ARE PUBLISHED ON THE WEBSITE FROM TIME TO TIME.
8. IF YOU DO NOT AGREE TO BE BOUND BY THESE TERMS, YOU MUST LEAVE THE WEBSITE IMMEDIATELY. IF YOU DON’T, YOUR CONTINUED USE OF THE WEBSITE WILL BE INFERRED TO BE A STATEMENT OF YOUR INTENT TO BE BOUND BY THESE TERMS AS PER SECTION 24 OF THE ECT ACT.
9. If you cannot access these Terms from any link provided on the Website at any time, please request a manual copy from firstname.lastname@example.org or contact us on +27 87 238 4357.
Use of the Website
10. The User agrees that the User will not utilise the Website or any Service to:
- upload, post or otherwise transmit any content that is unlawful, harmful, abusive, defamatory, obscene or otherwise objectionable or constitutes harassment or hate speech, or which is invasive of the privacy of another;
- impersonate any person connected to the Website or any Service or otherwise misrepresent their association with any such person;
- take any steps to disguise the origin of any communications or content;
- take any steps to restrict access to any part of the Website;
- upload, post or otherwise transmit any content that infringes the intellectual property rights of a third party or which the User is restricted from uploading, posting or otherwise transmitting by operation of law, contract or duty of care;
- use the Website or any Service to engage in any unsolicited, unlawful or unauthorised marketing, advertising or promotional activities, including but not limited to the harvesting of addresses and the sending of spam and chain letters;
- upload, post or otherwise transmit any content that contains any malicious code which is designed to or will have the effect of disrupting in any way and to any degree the operation of the Website or any Service, and of any software, hardware or electronic communications equipment on which it relies for its operation;
- collect and / or store data on any other User or Users;
- engage in any commercial activity on or through the Website without the prior written consent of SME.TAX.
11. The User should regard nothing contained in the Website as an offer, but rather as an invitation to do business.
User’s rights under the ECT Act
12. The purchase and sale of any Services may be classified as “an electronic transaction” for the purposes of the ECT Act. Users, who are consumers for the purposes of Chapter 7 of the ECT Act, enjoy certain rights in relation to such electronic transactions which are set out below.
13. SME.TAX is required in terms of section 43 of the ECT to provide Users with the following information:
- Website owner: SME.TAX (Proprietary) Limited;
- Legal status: SME.TAX (Pty) Limited is a private company with limited liability, duly incorporated in accordance with the Companies Act, No. 71 of 2008, as amended from time to time;
- Registration Number: 2016/212812/07;
- Directors: KF Brown;
- Description of main business: Online tax and accounting services;
- Telephone number: +27 87 238 4357;
- E-mail address: email@example.com;
- Website address: https://www.sme.tax;
- Physical Address: 1st Floor, Midlands West Office Park, Mountain Quray Street, Midstream;
- Postal Address: 1st Floor, Midlands West Office Park, Mountain Quray Street, Midstream;
- Registered Address: 1st Floor, Midlands West Office Park, Mountain Quray Street, Midstream;
- VAT Number: – NIL
- Membership of any self-regulatory or accreditation bodies: –
- Applicable code/s of conduct: Each Tax Practitioner will be (1) registered –
- as a “registered tax practitioner” in terms of the Tax Administration Act; and
- The rights contained in section 44 of the ECT Act do not apply to the Services.
Security and monitoring
14. WHILE SME.TAX TAKES ALL REASONABLE SECURITY PRECAUTIONS TO PROTECT THE ACCESSIBILITY AND INTEGRITY OF THE WEBSITE AND ALL CONTENT CONTAINED THEREIN, SME.TAX WILL NOT BE LIABLE FOR ANY DAMAGE CAUSED BY THE MALICIOUS USE OF THE WEBSITE OR BY THE INTRODUCTION OR DOWNLOADING OF ANY HARMFUL OR DESTRUCTIVE DATA OR CODE THAT IS PASSED ON TO THE USER THROUGH THE USER’s USE OF THE WEBSITE.
15. The User agrees that the User will not undertake any of the following acts:
- Gaining or attempting to gain unauthorised access to the Website or any part thereof;
- Intercepting or attempting to intercept any data contained in or transmitted to or from the Website without authority or permission to do so;
- Interfering or attempting to interfere with any data contained in or transmitted to or from the Website without authority or permission to do so;
- Using or attempting to use any device, including a computer program or a component designed primarily to overcome any security measures for the protection of data, to overcome any security measures used by SME.TAX in relation to the Website;
- Interfering with the access of others to the Website which constitutes a denial, or partial denial of service to such persons;
- Delivering or attempting to deliver any unauthorised or malicious code or content to the Website; and/or
16. There is no general obligation on SME.TAX to monitor any data which is transmitted or stored via the Website; or to actively seek facts or circumstances which may indicate any unlawful activity. However, in order to provide secure Services and where required to do so under law, SME.TAX may monitor and/or intercept electronic communications which are sent and received by the Website from time to time. The User hereby acknowledges that they are aware of such potential monitoring and/or interception and they expressly and voluntarily consent thereto.
Intellectual Property Rights
17. Subject to clause 18, all right, title and interest in and to the Intellectual Property is owned by or licensed to SME.TAX. The User unconditionally and irrevocably agrees that under no circumstances will it acquire any right, title or interest to the Intellectual Property and nor will it assert any claim in this regard.
18. The User acknowledges that the Website contains links to third party advertising and material. Accordingly, the User agrees that all Intellectual Property in any third party advertisements or material vests in or is licensed to the relevant third-parties.
19. The “SME.TAX” name and logo are trademarks owned by SME.TAX and may not be used by the User in any manner under any circumstances, without the express prior written permission of SME.TAX.
20. The User shall not, under any circumstances and at any time, remove, amend, alter, copy, exploit or otherwise deal with any Intellectual Property relating to the Website or any Service.
Advertising, sponsorship and social media
21. The Website may contain third party advertising or material from time to time. SME.TAX will not be responsible or liability for any error or inaccuracy appearing in any third party advertisement which appears on the Website.
22. The User acknowledges and agrees that SME.TAX does not necessarily endorse or support any product or service that may be advertised in any third party advertisements or material that may appear on the Website from time to time.
23. The User acknowledges and agrees that SME.TAX is not be liable for the content of any material posted or made available on any social media platform or blog which may be displayed on or linked to the Website from time to time.
24. In order to improve our Services, SME.TAX may use a “cookie” and/or other similar files or programs which may place certain information on your device’s hard drive when you visit the Website. A cookie is a small amount of data that our web server sends to your web browser when you visit certain parts of the Website.
- allow SME.TAX to recognise your device when you return to the Website so that SME.TAX can understand your interest in the Website and tailor its content and advertisements to match your interests (This type of cookie may be stored permanently on your device but does not contain any information that can identify you personally);
- identify you after you have logged in by storing a temporary reference number in the cookie so that our web server can conduct a dialogue with you while simultaneously dealing with other customers (your browser keeps this type of cookie until you log off or close down your browser when these types of cookie are normally deleted. No other information is stored in this type of cookie);
- allow you to carry information across pages of the Website and avoid having to re-enter that information;
- allow you access to stored information if you register for any of our Services;
- enable us to produce statistical information (anonymous) which helps us to improve the structure and content of the Website; and
- enable us to evaluate the effectiveness of our advertising and promotions.
26. Cookies do not enable us to gather personal information about you unless you give the information to our server. Most internet browser software allows the blocking of all cookies or enables you to receive a warning before a cookie is stored. For further information, please refer to your Internet browser software instructions or help screen. Alternatively, information on deleting or controlling cookies is available at http://www.allaboutcookies.org.
27. SME.TAX provides search functionality on the Website. However, SME.TAX does not warrant that such functionality will always be suitable, available and/or accurate, and it does not accept liability for any inconvenience, loss or harm that may be caused to any party as a result of the search functionality of the Website not being suitable, available and/or accurate.
28. No technology or applications may be used to perform automated searches of the Website and its content, including the use of web crawlers or web spiders, without the express, prior written permission from SME.TAX, unless used for the performance of its services by a legitimate search engine operator.
29. The use of search technology in an unlawful manner, or for the collecting or harvesting of data for commercial gain, or which obstructs the efficient operation of the Website is strictly prohibited.
Hyperlinks, deep links & framing
30. Permission to link to the Website is given without assumption of any liability on the part of SME.TAX. SME.TAX reserves the right to withdraw such permission at any time and for any reason.
31. Hyperlinks, whether in the form of text, images or banner advertising, contained in the Website and directed towards third party websites are provided without any warranties or endorsements as to the content, suitability, accuracy or security of the third party websites linked to. The Website does not control and/or edit the content of the third party websites or pages linked to, and SME.Tax disclaims all liability, direct or indirect, which may arise from the use or inability to use a link or a linked-to website. Use of the third party websites or pages linked to is exclusively at the risk of the User.
32. Express, prior written permission from SME.Tax, which may be subject to any further terms and conditions that it deems fit, is required before the Website, any of its pages and/or any of the content contained therein is framed. Requests for permission can be submitted to firstname.lastname@example.org.
Termination of access to the Website
SME.Tax reserves the right, in its sole and absolute discretion and without prior notification, to terminate access to and use of the Website by any User for any action or inaction by a User which constitutes a breach of these Terms, or as a result of events beyond the reasonable control of SME.Tax, including technical failures, or for any other valid reason in law.
PART 2 – USE OF SERVICES
Privacy and Confidentiality of Communications
33. SME.Tax may collect personal information about you from time to time to enable it to perform and provide the Services.
34. SME.Tax will not use your personal information for any other purpose without your written consent. SME.Tax will not disclose your personal information to any third parties who are not involved in the performance of the Services unless you have given your written consent for it to do so.
36. In providing your telephone, postal and e-mail address or similar details, you agree that SME.Tax may contact you by these methods to keep you informed about our Services from time to time. SME.Tax also regularly sends out newsletters to Users informing you, among other things, about new features relating to any Service and/or the Website or about relevant events in the upcoming months.
37. If you wish to unsubscribe from any mailing list administered by SME.Tax, send an email with the word “unsubscribe” in the subject header using the email address listed on the relevant database to email@example.com.
38. In order to access any Service, User’s must register an account with SME.TAX.
39. When registering an account, User’s agree that:
- they will provide full and accurate information when required, including a username and password;
- registration is for a single User and a User’s username and password cannot be shared with any other person or be used to allow multiple access to other Users over a network;
- they will not impersonate or attempt to impersonate any other person or use any false names or details when registering; and
- they will frequently check and update the information pertaining to their registration.
Nature of Services
40. In performing the Services, SME.TAX provides electronic feedback and information through the Website or via email to the User. The electronic feedback referred to in this clause 40 is in the form of either –
- pre-programmed automated responses that depend on inputs from the User in using the Service; or
- responses generated by a Tax Practitioner in response to queries received from Users in using the Service.
41. The User acknowledges and agrees that the electronic feedback and information referred to in clauses 40 shall not, under any circumstances, be construed by the User as formal tax advice given by SME.Tax and/or any Tax Practitioner, in relation to the personal affairs of the User or otherwise, except where the Services provided are in the form of a Tax Return submission to the South African Revenue Service submitted by SME.TAX via the eFiling service.
42. The User shall be entitled to engage a Tax Practitioner to perform tax-related services (whether in relation to any Service or not) for the User by contacting SME.TAX and requesting the details of a Tax Advisor. Any such engagement shall be on terms agreed between the User and the relevant Tax Practitioner.
43. In performing the Services, except for those listed under the definition of eFiling, SME.TAX will not, at any time and under any circumstances, engage with SARS on your behalf, whether directly or indirectly.
44. If the User makes use of the Services offered by SME.TAX, allowing SME.TAX or any of the registered Tax Practitioners under the employee of SME.TAX, to submit their Tax Return to the South African Revenue Service via the eFiling service then for these purposes, SME.TAX is therefore given Power of Attorney to act as the Registered Tax Practitioner on behalf of the User for the purpose of preparation, submission and contact with the South African Revenue Service.
Modification and Termination of Services
45. The User acknowledges and agrees that SME.TAX may, at any time –
- add, remove or change any function, characteristic or feature of any Service for any reason;
- suspend or cancel the provision of any Service for any reason.
Payment for Services
46. SME.Tax accepts payments for the Services –
- through a credit card or cheque card;
- by way of electronic funds transfer into the bank account of SME.TAX.
47. If you make payment for any Services by way of electronic funds transfer, please note that –
- You must make payment of the full amount for the Services as displayed on the Website;
- the reference number for the Services as displayed on the Website;
- For purposes of this clause, payment shall only be deemed to have been made on the date and time at which –
You provide to SME.TAX, by way of email, suitable proof of payment of the full amount for the relevant Services as displayed on the Website; and
The full amount for the Services as displayed on the Website, in South African Rands, clears and is irrevocably released into the bank account of SME.TAX within 3 (three) days of the date on which you have initiated the relevant Service.
PLEASE NOTE that any Services will automatically be cancelled if SME.TAX does not receive the payment referred to in clause 45 above in its bank account within the stipulated timeframe. For the avoidance of doubt, you shall have no claim of any nature against SME.TAX arising, whether directly or indirectly, from such cancellation.
PLEASE NOTE that unless explicitly stated otherwise, all amounts displayed are exclusive of Value Added Tax (“VAT”) at the standard rate of 15%.
Warranties given by the User
48. You unconditionally and irrevocably warrant that –
- You are a natural person;
- You are a “Resident” as defined in the Income Tax Act;
- All of the information provided by you pursuant to your use of a Service is complete and correct;
PART 3 – GENERAL
49. THE ENTIRE WEBSITE, INCLUDING TEXT, IMAGES, LINKS, DOWNLOADS AND CODING, IS PROVIDED “AS IS” AND “AS AVAILABLE”. SME.TAX MAKES NO REPRESENTATIONS OR WARRANTIES, EXPRESS OR IMPLIED, INCLUDING BUT NOT LIMITED TO WARRANTIES AS TO THE CORRECTNESS OR SUITABILITY OF EITHER THE WEBSITE OR THE INFORMATION CONTAINED IN IT.
50. THE USER AGREES THAT THE USER’S ACCESS TO AND USE OF THE WEBSITE, INCLUDING THE DOWNLOADING OF ANY MATERIAL FROM THE WEBSITE, IS AT THE USER’S OWN RISK AND THAT THE USER WILL BE SOLELY RESPONSIBLE FOR ANY DAMAGE TO ANY INFORMATION SYSTEM OR LOSS OF DATA THAT RESULTS FROM SUCH ACCESS AND USE.
51. The Services are provided using a commercially reasonable level of skill and care. Other than as expressly set out in these Terms, SME.TAX makes no warranties regarding any Service. The Services are provided “as is”.
Limitation of liability
52. Please be aware that all information entered by you is deemed to be information which is true and correct and SME.TAX will not be held liable under any circumstances for any errors or omissions in the information as provided by you. While all steps are taken to prevent any errors on the part of SME.TAX, it is recorded that SME.TAX will endeavour to repair any errors which may present, which errors are proven to be the responsibility of SME.TAX and no liability in relation to any such errors will be attributable to SME.TAX.
53. THE USER HEREBY CONFIRMS AND AGREES THAT ANY CONTENT AND INFORMATION CONTAINED IN THE WEBSITE HAS NOT BEEN COMPILED TO MEET THE USER’S INDIVIDUAL REQUIREMENTS AND THAT THE USER IS RESPONSIBLE FOR SATISFYING THEMSELVES THAT THE CONTENT AND INFORMATION ACCESSED AND USED IS SUITED TO THEIR OWN REQUIREMENTS. IF THEY ARE NOT SO SATISFIED, THEIR SOLE AND EXCLUSIVE REMEDY IS TO STOP ACCESSING AND USING THE WEBSITE AND/OR SERVICES.
54. INFORMATION, IDEAS AND OPINIONS EXPRESSED IN THE WEBSITE OR PURSUANT TO THE PROVISION OF ANY SERVICE DO/DOES NOT CONSTITUTE PROFESSIONAL ADVICE, OR THE OFFICIAL OPINION OF SME.TAX, ITS DIRECTORS, OFFICERS, EMPLOYEES, SUPPLIERS, SERVICE PROVIDERS, PUBLISHERS, PARTNERS, AFFILIATES AND AGENTS. YOU ARE SOLELY RESPONSIBLE FOR ANY ACTION THAT YOU TAKE BASED ON THE INFORMATION, IDEAS AND OPINIONS EXPRESSED IN THE WEBSITE OR PURSUANT TO THE PROVISION OF ANY SERVICE.
55. The provision and use of any Service does not create any form of professional relationship between SME.TAX and the User nor between any Tax Practitioner and the User.
56. SME.TAX, ITS DIRECTORS, OFFICERS, EMPLOYEES, PUBLISHERS, SUPPLIERS, ISPS, PARTNERS, AFFILIATES AND AGENTS, SHALL NOT BE LIABLE FOR ANY DAMAGE, LOSS, COSTS, PENALTIES OR LIABILITY OF ANY NATURE, HOWSOEVER ARISING, INCURRED BY THE USER OR ANY OTHER PERSONS, INCLUDING BUT NOT LIMITED TO DIRECT, ECONOMIC, CONSEQUENTIAL LOSS OR LOSS OF PROFITS, RESULTING FROM, WHETHER DIRECTLY OR INDIRECTLY –
57. THE USE OF, OR THE INABILITY TO USE, THE WEBSITE IN ANY MANNER;
58. THE PROVISION OF ANY SERVICE BY SME.TAX TO A USER.
IN PARTICULAR, BUT WITHOUT LIMITATION SME.TAX WILL NOT BE LIABLE FOR THE FOLLOWING:
- PROVIDING ACCESS TO, OR TRANSMITTING, ROUTING OR STORING ANY DATA MESSAGES VIA THE WEBSITE, PROVIDED THAT SME.TAX DID NOT INITIATE THE TRANSMISSION, SELECT THE ADDRESSEE, OR MODIFY THE DATA CONTAINED IN THE RELEVANT DATA MESSAGE AND PERFORMED ITS FUNCTIONS IN AN AUTOMATIC AND TECHNICAL MANNER;
- THE AUTOMATIC, INTERMEDIATE AND TEMPORARY STORAGE OF ANY DATA TRANSMITTED VIA THE WEBSITE, WHERE THE PURPOSE OF STORING SUCH DATA IS TO MAKE THE ONWARD TRANSMISSION OF THE DATA MORE EFFICIENT TO OTHERS UPON THEIR REQUEST, PROVIDED THAT SME.TAX DOES NOT MODIFY THE DATA, COMPLIES WITH CONDITIONS AND RULES ON ACCESSING AND UPDATING THE DATA, AND DOES NOT INTERFERE WITH THE LAWFUL USE OF TECHNOLOGY, WIDELY RECOGNISED AND USED IN THIS REGARD;
- THE STORAGE OF DATA PROVIDED BY THE USER OR ANY OTHER PARTY WHERE SME.TAX DOES NOT HAVE ACTUAL KNOWLEDGE THAT THE DATA MESSAGE OR AN ACTIVITY RELATING TO THE DATA MESSAGE IS INFRINGING THE RIGHTS OF ANOTHER PARTY, OR IS NOT AWARE OF FACTS OR CIRCUMSTANCES FROM WHICH THE INFRINGING ACTIVITY OR THE INFRINGING NATURE OF THE DATA MESSAGE IS APPARENT;
- REFERRING OR LINKING A USER TO ANOTHER WEBPAGE CONTAINING AN INFRINGING DATA MESSAGE OR INFRINGING ACTIVITY, WHERE SME.TAX DOES NOT HAVE ACTUAL KNOWLEDGE THAT THE DATA MESSAGE OR ACTIVITY RELATING TO THE DATA MESSAGE IS INFRINGING THE RIGHTS OF ANOTHER PARTY, OR IS NOT AWARE OF FACTS OR CIRCUMSTANCES FROM WHICH THE INFRINGING ACTIVITY OR THE INFRINGING NATURE OF THE DATA MESSAGE, AND IT DOES NOT RECEIVE ANY FINANCIAL BENEFIT DIRECTLY ATTRIBUTABLE TO THE INFRINGING ACTIVITY OR DATA MESSAGE, AND REMOVES THE REFERENCE OR LINK WITHIN A REASONABLE TIME AFTER BEING NOTIFIED OF THE INFRINGING ACTIVITY OR DATA MESSAGE;
- ANY PENALTIES OR CHARGES LEVIED BY SARS ON A USER IN RELATION TO THE TAX AFFAIRS OF THE USER.
59. THE USER UNCONDITIONALLY AND IRREVOCABLY INDEMNIFIES SME.TAX, ITS DIRECTORS, OFFICERS, EMPLOYEES, PUBLISHERS, SUPPLIERS, ISPS, SERVANTS, SUB-CONTRACTORS, PARTNERS, SUBSIDIARIES AND AFFILIATES FROM ANY DEMAND, ACTION OR APPLICATION OR OTHER PROCEEDINGS, INCLUDING FOR ATTORNEYS FEES (ON AN ATTORNEY AND OWN CLIENT SCALE) AND RELATED COSTS MADE BY ANY THIRD PARTY AND ARISING OUT OF OR IN CONNECTION WITH, WHETHER DIRECTLY OR INDIRECTLY –
- THE USER’S USE OF THE WEBSITE, THIRD PARTY WEBSITES LINKED TO FROM THE WEBSITE OR ANY OF THE CONTENT OFFERED THROUGH THIS OR ANY OTHER SITES LINKED TO.
- THE PROVISION OF ANY SERVICES BY SME.TAX TO THE USER.
Applicable law and jurisdiction
60. The User hereby agrees that the law applicable to these Terms, their interpretation, and any matter arising from these Terms will be the law of the Republic of South Africa.
61. The Website is owned, hosted and maintained within the Republic of South Africa.
62. When using the Website and agreeing to these Terms, you agree that such use and agreement is deemed to have taken place in Centurion, South Africa.
63. In the event of any dispute or difference arising between the Parties relating to or arising out of these Terms, including the implementation, execution, interpretation, rectification, termination or cancellation of the agreement constituted thereby, the said dispute or difference shall be submitted to arbitration in Centurion in accordance with the Rules of the Arbitration Foundation of Southern Africa (or any succeeding body) by an arbitrator or arbitrators appointed by the Foundation.
64. Notwithstanding anything to the contrary contained herein, any party to the arbitration may seek interlocutory relief in any competent court having jurisdiction pending the institution of appropriate proceedings for the enforcement of any rights under this agreement.
65. The Parties undertake to keep the arbitration, including the subject matter of the arbitration and the evidence heard during the arbitration, confidential and not to disclose it to anyone except for the purposes of an order to be made in the arbitration.
66. The decision of the arbitrator shall, in the absence of manifest error, be final and binding on the Parties and may be made an order of any competent court in South Africa at the instance of any party.
67. These provisions are separate and severable from the rest of this agreement and, accordingly, will remain in effect despite the termination or invalidity for any reason of these Terms.
Amendment of these Terms
68. SME.TAX reserves the right, at any time, to amend any of these Terms without any specific notice being given to the User. An updated version of the Terms will be posted on the Website and it will be the sole responsibility of the User to check and read the latest version of these Terms when accessing the Website.
69. If the User objects to any amendment of these Terms, their sole remedy will be to terminate their access and use of the Website.
70. Each term of these Terms is deemed to be separate and severable from each other and if any term or condition contained in these Terms is found by any court of competent jurisdiction to be invalid and/or unenforceable then, notwithstanding such invalidity and/or unenforceability, the remaining terms and conditions will be and remain of full force and effect.
72. No latitude, extension of time or other indulgence which may be given or allowed by any party to the other in respect of the performance of any obligation under these Terms will be construed to be an implied consent or election by such party, or operate as a waiver or a novation of, or otherwise affect any of the party’s rights in terms of or arising from these Terms.
Date of Last Review: 08 April 2020