Terms of Service

1. Introduction and application

These Terms of Service (“Terms”) govern access to and use of the website, client portal, Tax Law Center, AI Tax Assistant, consultation booking facilities and related online features operated by C.K.H Business Consulting Co., Ltd. (“CKH”, “we”, “us” or “our”).

References to “you” or “your” mean the individual accessing or using these facilities and, where that individual acts with authority on behalf of a company or other organisation, that organisation.

Please read these Terms carefully before using our online facilities. Where we ask you to accept these Terms when creating an account, submitting a request or accessing a particular feature, you must do so before proceeding. If you do not agree to the applicable Terms, you should discontinue use of the relevant facilities.

These Terms govern website and platform use. Professional services are also subject to any separately agreed engagement letter, quotation, statement of work or service agreement.

2. Authority to act for an organisation

If you register an account, submit documents, give instructions or request services on behalf of an organisation, you confirm that you have the authority necessary to do so.

You must not represent that you are authorised to bind another person or organisation when you do not hold that authority. We may request evidence of your identity, position or authority before granting access, accepting instructions or disclosing information.

You must notify us promptly if your authority changes or ceases.

3. Website information and professional advice

Content published on our website, including articles, explanatory materials, legal updates, tax summaries, downloadable resources and responses generated by the AI Tax Assistant, is provided for general information and research.

Unless expressly provided under an agreed professional engagement, such content does not constitute legal, tax, accounting, investment or other professional advice tailored to your circumstances.

The application of Cambodian laws and regulations may depend on the particular facts, the relevant period, supporting documentation and the interpretation or practice of competent authorities. General information may not address all exceptions, procedural requirements or subsequent developments.

Before taking action, making a filing, entering into a transaction or deciding not to act, you should obtain professional advice appropriate to your circumstances.

4. Establishment of a professional engagement

Accessing our website, creating a client portal account, using the AI Tax Assistant, booking a consultation or sending an enquiry does not, by itself, establish a professional advisory relationship or require CKH to accept an engagement.

A professional engagement begins only when CKH confirms acceptance and the relevant scope and terms have been agreed. Acceptance may be subject to verification, conflict checks, receipt of required information and any agreed initial payment.

The applicable engagement documents should identify the services, responsibilities, fees, deliverables and any material limitations.

Where an engagement agreement expressly differs from these Terms in relation to the professional services covered by that agreement, the engagement agreement will prevail to the extent of that difference, subject to applicable law.

5. Scope of services and client responsibilities

CKH will provide only the services expressly included in the agreed engagement. Additional work, changes in scope and revised deliverables may require a separate agreement or written variation.

You are responsible for providing information and instructions that are accurate, complete and timely, and for notifying us of material changes.

Unless verification or audit work is expressly included in the engagement, we may rely on information supplied by you or your authorised representatives without independently auditing it. We may seek clarification where information appears inconsistent, incomplete or unreliable.

You remain responsible for business decisions and for reviewing documents submitted for your approval. Statutory filings, payments and deadlines remain your responsibility except to the extent that CKH has expressly agreed to undertake specified tasks.

If you require action before a particular deadline, you must identify that deadline clearly and obtain confirmation that we have accepted responsibility for the relevant work.

6. Consultation bookings and enquiries

A booking submission is a request for an appointment. The appointment is confirmed only when CKH communicates its acceptance and the agreed arrangements.

Any advertised free initial consultation is limited to the introductory consultation described in the relevant offer. It does not include ongoing advice, document preparation, filings, representation or other substantive professional work unless expressly agreed.

Where a consultation or service is chargeable, the applicable fee and any cancellation or rescheduling conditions will be communicated before you commit to it.

Please notify us promptly if you need to cancel or change an appointment. We will also notify you if we need to reschedule.

7. Fees, payments and third-party charges

Fees for professional services are governed by the applicable accepted quotation or engagement agreement.

Before chargeable work begins, the relevant arrangements should specify the fee basis, payment schedule, currency and treatment of applicable taxes, government fees and third-party expenses.

You are not required to pay charges that have not been agreed or otherwise lawfully incurred. Any additional work or expense requiring approval will be submitted for approval before being undertaken.

Refunds, cancellation charges and amounts payable on termination will be determined under the applicable agreement and mandatory law. Nothing in these Terms creates a blanket non-refundable payment requirement.

Bank account details and payment instructions should be verified through a trusted contact channel if you receive an unexpected request to change them.

8. Client portal accounts and access

Certain facilities require a registered account. You must provide accurate registration information and keep relevant details current.

Accounts are for authorised users only. Each user must keep login credentials confidential and must not share credentials in a manner that compromises security or bypasses access controls.

Where an organisation manages access for its personnel, it is responsible for identifying authorised users and informing CKH when access should be changed or withdrawn.

You must notify us promptly of suspected credential theft, unauthorised access or other account compromise. We may temporarily restrict access where reasonably necessary to investigate or contain a security risk.

Responsibility for unauthorised account activity will depend on the circumstances, the parties’ conduct and applicable law; it is not determined solely by the fact that an account was used.

9. Submitted documents and client materials

You retain any ownership rights you hold in documents, records, messages and other materials submitted to us.

You confirm that you have the rights, authority and permissions necessary to submit those materials and to permit their use for the requested services.

You authorise CKH and service providers acting on our behalf to access, store, reproduce and process submitted materials only as reasonably necessary to operate the relevant facilities, perform agreed services, maintain security and comply with applicable obligations.

This authorisation does not transfer ownership of your materials or permit their unrelated public use.

You must not upload malicious files, unlawfully obtained information or materials that infringe another person’s rights. Please retain appropriate copies of important records; the client portal should not be treated as your sole archive unless an archival service has been expressly agreed.

10. Confidentiality and personal information

CKH will handle confidential client materials in accordance with applicable law, the relevant engagement agreement and our Privacy Policy.

Access may be provided to authorised personnel and service providers where necessary for the relevant services or systems, subject to appropriate confidentiality arrangements.

Confidentiality obligations do not prevent disclosures that are authorised by the client, required or permitted by law, or lawfully necessary to establish, exercise or defend legal rights.

Please do not submit unnecessary sensitive information through general enquiry forms or unsecured communication channels. Contact us to arrange an appropriate submission method where needed.

The Privacy Policy explains how personal information is collected, used, disclosed, retained and safeguarded. It does not constitute unrestricted consent to unrelated processing.

11. Tax Law Center, source documents and translations

The Tax Law Center may provide legislation, regulations, administrative guidance, summaries, translations and links to official publications.

We seek to identify relevant sources and present materials accurately. Nevertheless, website materials may be incomplete, superseded or affected by subsequent amendments, implementation measures or administrative practice.

A document’s publication date, effective date and amendment history should be checked before reliance.

Translations and summaries are provided to assist understanding unless expressly identified otherwise. For Cambodian legislation, the officially promulgated Khmer text is authoritative; unofficial translations should be checked against that text.

The inclusion of a document or link does not constitute endorsement by a government authority or confirmation that the material resolves a particular legal or tax issue.

12. AI Tax Assistant

The AI Tax Assistant uses automated technology to generate responses to user submissions. It is an informational support tool.

AI-generated responses may contain factual errors, incorrect citations, omissions, inconsistent reasoning or outdated information. A response may appear confident even when it is incorrect.

The AI Tax Assistant does not issue official interpretations, bind public authorities or provide a substitute for a professional assessment of your circumstances.

You should verify cited sources, confirm that the relevant rules remain applicable and obtain professional review before relying on an answer for a filing, transaction, payment, dispute or other material decision.

Do not submit passwords, account credentials or unnecessary confidential or personal information. Questions and information included in them may be processed by the AI service provider as described in our Privacy Policy.

Using the AI Tax Assistant does not, by itself, create a professional engagement with CKH. Any separate professional review must be expressly arranged.

13. Acceptable use

You must use our website and online facilities lawfully and without interfering with the rights or security of others.

You must not:

• Attempt to access another user’s account, documents or restricted systems without permission.
• Introduce malware, exploit vulnerabilities or interfere with service availability.
• Circumvent authentication, access restrictions or reasonable usage controls.
• Impersonate another person or submit materially misleading information.
• Use the facilities for fraud, unlawful disclosure or infringement of intellectual property rights.
• Extract restricted client information or use automated tools in a way that materially disrupts our systems.
• Upload content that you are not entitled to disclose.
• Use CKH’s name or materials to falsely suggest approval, affiliation or endorsement.

Responsible reporting of a suspected security issue should be directed to our contact address without accessing, copying or disclosing information beyond what is necessary to identify the issue.

14. Intellectual property and permitted use

Except for client materials, official materials and third-party content, rights in the website’s original text, design, branding, graphics and software belong to CKH or the relevant licensors.

You may access and use publicly available materials for lawful personal or internal business reference, subject to any stated restrictions and applicable law.

You must not remove ownership notices, misrepresent authorship, commercially republish substantial website content or use our trademarks in a misleading manner without permission.

Rights to professional reports, templates, working papers and other engagement deliverables are governed by the relevant engagement agreement.

Nothing in these Terms restricts uses permitted by law or claims ownership over official legal texts merely because they are reproduced on our website.

15. Third-party websites and services

Our facilities may contain links to third-party websites or integrate third-party services.

Those services may be subject to separate terms, privacy policies and availability conditions. We do not control all third-party content or operations, and a link does not by itself constitute endorsement.

This provision does not exclude any responsibility CKH may have under applicable law for its own selection, instructions or use of service providers.

16. Availability, maintenance and changes

We seek to maintain reliable online facilities, but uninterrupted or error-free access cannot be guaranteed.

Access may be affected by maintenance, system updates, technical faults, network failures or events beyond reasonable control. We may modify features where reasonably necessary for operational, security or legal reasons.

Where practicable, we will provide notice of planned interruptions that materially affect client access.

A website outage does not automatically extend a statutory filing or payment deadline. If an outage prevents you from communicating urgent instructions, please contact us through another available channel.

17. Suspension and account closure

We may restrict or suspend access where reasonably necessary to address a material breach of these Terms, suspected unauthorised activity, a security threat or a legal requirement.

Where appropriate and practicable, we will explain the reason and provide an opportunity to resolve the issue. Immediate action may be taken where delay would create a material risk or breach a legal obligation.

Account closure does not automatically terminate a separate professional engagement or remove payment obligations lawfully incurred.

Subject to legal, confidentiality and security requirements, arrangements for retrieving client documents should be addressed before permanent closure. Retention and deletion remain subject to the Privacy Policy and any applicable engagement agreement.

18. Disclaimers and responsibility

We take reasonable care in preparing our own website content. However, general online information and automated responses cannot address every individual situation or guarantee a particular tax, regulatory or commercial outcome.

Public authorities retain responsibility for their own decisions. No statement on this website guarantees registration, approval, a refund, a tax treatment or the outcome of a dispute.

Nothing in these Terms excludes a duty of care expressly undertaken in a professional engagement or any obligation that cannot lawfully be excluded.

19. Limitation of liability

To the extent permitted by applicable law, CKH is not responsible for loss caused by reliance on general website information or AI-generated responses as a substitute for advice under an agreed professional engagement.

Any claim must be assessed in light of the applicable duties, the cause of the loss and the circumstances of the parties. Nothing in these Terms excludes or limits liability for fraud, wilful misconduct or any other liability that applicable law does not permit to be excluded or limited.

Liability relating to separately commissioned professional services will be governed by the relevant engagement agreement and applicable law.

These Terms do not impose an automatic monetary cap on professional liability or remove mandatory consumer protections.

20. Events beyond reasonable control

A party will not be responsible for a delay or failure to perform an obligation to the extent caused by an event beyond its reasonable control, subject to applicable law.

The affected party must take reasonable steps to reduce the effects and notify the other party where the event materially affects an agreed service.

This provision does not automatically cancel payment for services already properly provided or extend deadlines imposed by public authorities. If an event continues, the parties should discuss appropriate alternatives, revised arrangements or termination under the applicable agreement.

21. Complaints and dispute resolution

If you have a complaint, please contact CKH with a clear description of the issue, relevant dates and the outcome you seek.

We will review the matter and seek to resolve it through good-faith discussion. We may request supporting information to understand the circumstances.

Unless a separate agreement provides otherwise, these Terms are governed by the laws of the Kingdom of Cambodia, subject to any mandatory protections that apply.

Unresolved disputes may be brought before a court with competent jurisdiction in accordance with applicable law. Nothing in this section prevents a party from seeking urgent relief or exercising a statutory right to complain to a competent authority.

22. Amendments to these Terms

We may revise these Terms to reflect changes in our facilities, business practices or legal requirements.

The revised version will be published with an updated date. Where a change materially affects registered users, we will provide appropriate notice and obtain renewed acceptance where required.

Changes will not retrospectively alter an existing professional engagement unless agreed or required by law. Any amendment to a separate engagement agreement must follow that agreement’s variation provisions.

23. General provisions

If a provision is held invalid or unenforceable, it will apply only to the extent permitted by law, and the remaining provisions will continue to operate where legally possible.

A delay in exercising a right does not, by itself, waive that right.

These Terms do not create a partnership, employment relationship, agency or joint venture merely through website or portal use.

Translations may be provided to assist users. Any expressly agreed governing-language provision remains subject to applicable law. The rule concerning official Khmer legislation in Section 11 concerns source legal texts and does not, by itself, determine the governing language of these Terms.

24. Contact information

Questions about these Terms, account access, website use or a service-related concern may be directed to:

C.K.H Business Consulting Co., Ltd.

Email: info@ckh-bc.com

Please identify the relevant account or engagement where applicable. Do not include passwords or unnecessary sensitive information in your message.