General Terms and Conditions

effective date: 01 January 2021

These General Terms and Conditions (hereinafter: T&C) shall govern the contractual relations concluded by ordering the accounting services advertised on Colling Könyvelő és Tanácsadó Kft (hereinafter: Service Provider)’s website (www.colling.hu). These T&C shall form an inseparable part of the Service Agreement concluded in accordance with Clause 8 of these T&C. By executing the Service Agreement, Client acknowledges and agrees that any issued not covered by the Service Agreement shall be governed by these T&C. These T&C shall be available on an ongoing basis on the following website: www.colling.hu/ASZF, and upon Client’s request, Service Provider shall release it in a printed form to Client.

Please read these Terms and Conditions carefully. Only use our services if you agree to all clauses and you accept those as binding.

This document will not be filed, it is concluded electronically only. It does not constitute to a written contract, and it is prepared in the Hungarian and English languages. It does not invoke any code of conduct, and pursuant to Act V of 2013 (Civil Code), it constitutes to an agreement concluded remotely.

Queries regarding the conclusion of the agreement for the provision of the services or any other issues not covered by these T&C will be answered by the Service Provider at the following contacts.

SERVICE PROVIDER’S INFORMATION

Service Provider’s name:	Colling Könyvelő és Tanácsadó Kft.
Service Provider’s registered seat (office, place of performance and complaint handling)	Váci út 49, H-1134 Budapest, Hungary DC office building I. floor
Company register number:	01-09-664892
Incorporated by:	Business Registry of the Capital City Tribunal
VAT ID:	12315284-2-41
Service provider’s contact details and e-mail address used for communication with service users:
	office@colling.hu
telephone number:	+36 1452 6900

IT-service provider (as further data processor)’s name, address, e – mail address	IT Részleg Kft. (1182 Budapest, Halomegyházi utca 2/b.; support@it-reszleg.hu)
Language of the Service Agreement	Hungarian, English

BASIC PROVISIONS

For issues not covered by these T&C and for issues in connection with the interpretation of these T&C, the Hungarian law the shall be applied, with special regards to the pertinent provisions of Act V of 2013 on the Civil Code (Civil Code.) and Act CXII of 2011 on the Right of Informational Self-Determination and on Freedom of Information (Information Act). The binding provisions of the pertinent legislation shall be applied to Parties without any express provisions.
Should the Service Agreement be executed by Parties in the Hungarian and English languages, and if any discrepancies arise, the Hungarian version shall prevail.
Due to the commercial nature of the services provided by Service Provider, these T&C shall not apply to contractual relations concluded with partners constituting to consumers under point 3 of Subsection (1) of Section 8:1 of the Civil Code.

CLIENT

The provisions of these T&C shall be binding to natural persons, legal entities or other organizations without a legal personality acting within their professional capacities, freelance entrepreneurship or business activities who order any services provided by Service Provider and available in these T&C (hereinafter: Client).

By the execution of the Service Agreement for the Service Provider’s services, Client acknowledges and agrees to be aware of the provisions of these T&C and Client accepts those as binding.

Client shall facilitate the activities undertaken by Service Provider under the Service Agreement by the timely provision of the necessary information and documentation, with the reservation that if provision of these information or documents by Client is delayed, Service Provider may not be held liable for the resulting late performance or the consequential damages.

SERVICES OFFERED

Colling Kft.’S main services (hereinafter: Services) are the following:

Accounting Services

Analytic and synthetic accounting performed at Service Provider’s premises based on the proofs of transactions provided by Client:

Analytic and general accounting of customers’ invoices, including filing.
Analytic and general accounting of suppliers’ invoices, including filing.
Filing of tangible assets and deduction of depreciation.
Accounts of bank statements and of cash register.
Accounts of wages and miscellaneous expenses.
Year-end closure of accounts

Preparation of returns necessary for the customary business operation based on bookkeeping data: Returns to the National Tax- and Customs Administration, local governments (local government taxes), chambers, Hungarian Central Bank, Hungarian Central Statistical Office.

For Hungarian Central Statistical Office and Hungarian Central Bank forms, services only cover the preparation of statistics of bookkeeping and/or payroll data.
The following items are not covered in the basic services, these are subject to individual agreements: environmental protection product award returns, application for a FELIR number, NÉBIH return, EKÁER, tourism tax returns.

Research and preparation of the annual accounts in the form corresponding with the Client’s legal status:

Preparation of balance sheets.
Preparation of profit and loss account
Preparation of notes to financial statements
For annual accounts preparation obligation, preparation of business report are not covered in the basic services.
Preparation and editing of decisions and minutes of members’ meetings approving the annual accounts is expressly excluded from the services.

Filing of budget connections, regular information regarding payment obligations falling within the scope of the Services.
Representation before National Tax- and Customs Administration in issues associated with the verification and correction of returns.
Obtainment of no-debt- and other tax certificates.

4.2. Accounting Tasks Falling within Client’s Exclusive Scope of Responsibilities

Issue, acceptance and retainment of accounting documents.
The comprehensive, clear, organized and timely provision of accounting documents to Client.
Management of filing the forms subject to strict accounting
Management of the organization’s cash register, money handling, filing system and the associated reporting obligations.
Inventory of stocks.
Inventories, conduct of year-end inventory processes and preparation of the inventory sheets.
Management of fiscal registrations
Preparation of the annual report, for non-profit organizations, preparation of non-profit annual reports.
Preparation of decisions and minutes of members’ / founders’ meetings approving the annual accounts is expressly excluded from the services.
Environmental protection product award returns, application for a FELIR number, NÉBIH return, EKÁER, tourism tax returns.
Preparation of data data disclosures to the Hungarian Central Statistical Office and Hungarian Central Bank, if those include data other than the accounting and payroll data.
Drafting and amendment of accounting policies.
Election and appointment of an auditor for mandatory audits.
Analysis of the data of annual accounts and bookkeeping records, and summary of the conclusions underlying economic decisions.
For rehabilitation approval obligations, verification of eligibility of disabled employees, management of the associated filing system, provision of headcount information.
Ensuring that transactions are supported by contracts.
Any other tasks not covered in the basic services under Clause 4.1 but associated with bookkeeping.

4.3. Payroll Services

• Setting up a payroll database.

• Monthly regular payroll.

• Administration of new hires and leavers.

• Preparation and dispatch of payslips.

• Accounts associated with cost of wages and other benefits.

• Preparation and submission of returns associated with wages and benefits.

• Fulfillment of reporting- and data disclosure obligations regarding employees.

Submission of reports to the National Health Insurance Fund of Hungary
Records of deducted taxes and contributions.
Preparation of tax certificates.
Preparation of payment of wages to the bookkeeping department
Service provider will submit the data associated with wages on the second business day of receipt of the headcount information.

4.4. Other Services

• Accounting advisory services regarding taxes and miscellaneous issues.

• Representation before the tax administration.

Preparation and update of the Transfer Pricing Documentation.
Accounting Officer’s services.
Preparation of reports to international standards.
Financial reviews.
Preparation of policies.
Tax bookkeeping services (preparation of returns)
Tax advisory services and representation before the tax administration.
Administrative support – invoicing, bank account handling, representation before miscellaneous authorities
Provision of a registered seat.
Managing director- and wind up administrator services.

4.5. Services Not Covered by the Basic Services and Subject to a Separate Agreement and Fees:

Inventory of stocks.

Drafting and amendment of accounting policies.

Personalized collection of data to the Client’s needs and preparation of international and other reports to the Client’ special requirements.

Employment law documentation activities.

Preparation of road records.

Preparation of other case-by-case letters, appeals for redress, etc., including representation before competent authorities and bodies, advisory services (except for cases where the above procedures are necessitated by Service Provider’s omissions or actions).

Preparation of loan- or lease applications and the associated representation, procedures and filling in bank forms.

Preparation of tender bids, subsequent tender documentation, collection of proofs of purchase, and the associated representation and procedures.

Obtainment of forms and purchase of office supplies beyond the supplies necessary for the data disclosure forming the object of this Agreement, at our expenses.

Bearing the costs of courier- and mailing services.
Assessment of documents evidencing eligibility for rehabilitation services.

4.6. Client’s Permanent, Authorized Representation before the Tax Administration

If the Service Agreement contains this obligation, Service Provider will become Client’s the permanently authorized representative before the tax administration in compliance with the provisions of the Tax Act and the Tax Administration Decree, under the following terms and conditions:
Upon submission of the full power, during the term of the full power, any omission fines resulting from the authorized person’s or the Service Provider’s omissions or actions regarding the obligations contained therein shall be borne by Service Provider. If Service Provides proves that the errors or omissions of the content of the returns or data disclosures or the delay of the return are caused by circumstances beyond Service Provider’s control, Service Provider shall be relieved from bearing the costs of such omission fees.
Customer takes note that Service Provider shall be entitled to refuse its own liability before the tax administration by submission of the evidences, and this may result in the tax administration’s levying the omission fine upon Client. Such omission fines may not be transferred to the Service Provider.
Client shall fulfill its obligations under the accounting agreement, such as delivery of documentation, disclosure of data and information in a way to allow for Service Provider’s timely fulfillment of its obligations under the full power towards the tax administration. If the timely data- and information disclosure was incomplete, Service Provider shall be entitled to act upon the documents and information available to it to ensure adherence to deadlines.
Client shall be liable for all legal consequences resulting from its own omissions.
Service Provider shall be entitled to terminate Client’s full power with an immediate effect and simultaneously notify the tax administration regarding such termination, if Client fails to comply with its obligation towards the Service Provider, with special regards to the delivery of receipts, cooperation obligation or payment of the accounting fee. Upon the notification of the tax administration regarding the termination of the full power, Client shall fulfill its tax obligations affected by the full power on its own, and any omission fines levied by the tax administration will be levied upon Client.
Customer takes note that upon the notification of the tax administration regarding the termination of the full power, Service Provider’s obligations and liabilities towards Client in the subject case groups will also cease. Termination of the full power and the notification of the tax administration to that effect will not affect the applicability of the accounting agreement between Parties. If Client complies with its contractual obligations, it may instruct Service Provider to perform the tasks included in the full power, which becomes effective upon Service Provider’s acceptance.
Termination of the accounting agreement also constitutes to the termination of the full power.
Upon termination of the accounting agreement, Service Provider shall be entitled to notify the tax administration regarding the termination of the full power.
Service Provider’s withdrawal of the full power regarding representation before the tax administration and notification of the tax administration to that effect – exercising the rights under this Agreement and the T&C – does not constitute to a breach of the Agreement, therefore, it shall not serve as the basis for a compensation liability.

4.7. Case-by-Case Representation

Service Provider contributes to Client’s tax inspection, and represents Client before the tax administration in authority proceedings.
Service Provider shall be entitled to reject such contribution to tax inspections towards Client. In such cases, Client may appoint another authorized representative to act in tax inspection cases.
In case Service Provider contributes to Client’s tax inspection as an authorized representative, if further persons outside of Service Provider’s scope of employees are authorized, Client shall inform Service Provider prior to such authorization. Should Client fail to comply with the above, Service Provider shall be entitled to reject such contribution to tax inspections towards Client.
If further persons are authorized to contribute to the tax inspection, any planned submissions shall be sent – by Client or its representative) to Service Provider prior to submission to the tax administration. Should Client fail to comply with the above, Service Provider shall be entitled to reject such contribution to tax inspections towards Client.
In the case-by-case representations, Service Provider shall act in Client’s best interests in every way, however, Service Provider may not be held financially liable for the performance of such representation.
Acceptance of the delivery of electronic documents to Service Provider as the authorized representative shall be the responsibility of Service Provider. Upon becoming aware of an incoming document in Service Provider’s electronic storage, Service Provider shall be entitled to open and receive those. Prior opening of such documents do not expressly require Service Provider’s obligation to notify Client in advance.
Copies of documents sent or foreseen to be submitted electronically shall be sent by Service Provider to Client free of charge.

4.8. Intermediated Services

For the provision of certain supplementary services, we solicit the services of external contributing partners. These include the following:

Online availability of query functions of the BMD NTCS accounting software.
Online availability of the invoicing, stocks or company internal cash register modules of the BMD NTCS accounting software for Client.
Setup of an integrated company management system and optimization of Client’ accounting processes by making the BMD NTCS accounting software’s company management modules available to Client.
Legal advisory services, drafting and review of agreements.

4.9. Soliciting the Services of Performance Support and Subcontractors:

Client takes note that and expressly agrees that Service Provider may solicit the services of sub-contractors to perform its services, including basic services. Service Provider shall be fully liable for the quality and professional standards of processes performed by such subcontractors / support agents.

LEGAL INFORMATION

Service Provider hereby informs Client that during the conduct of business activities, and the conclusion and performance of individual transactions, adherence to the basic accounting and taxation principles, and the careful information collection prior to such transactions is paramount for avoidance of adverse taxation consequences. By executing the Service Agreement and the these T&C, Client acknowledges and agrees to the above information.

5.1. Basic Accounting and Bookkeeping Information and Responsibilities

Client shall be responsible for the fulfillment of the accounting obligations under Act C of 2000 (hereinafter: Accounting Act) and its implementation regulations. Bookkeeping obligations of the self-employed are contained in Act CXVII of 1995 on Personal Income Tax, which are known to Client and Client agrees to adhere to those.
Client takes note that in accordance with Subsection (4) of Section 161 of the Accounting Act, setup and continuous update of the invoicing log, and correctness of the updated bookkeeping is the responsibility of the person authorized to represent the company/self-employed person.
Any and all business operation or event that changes the stock of the assets, or the sources or composition of the assets shall be subject to a simultaneous issue of a proof of transaction.
The data of all proofs of transactions representing the flow of business transactions (events) shall be included in the bookkeeping records. Recording of data in the accounting (bookkeeping) records shall be based on duly issued proofs of transactions. Proofs of transaction shall be deemed duly issued, if they correctly and completely contain all data regarding the given business transaction (event) that are required by the rules of bookkeeping or any other regulation and comply with the general formal and substantive requirements of proofs of transactions, or, if necessary, are corrected to comply with the regulations.
Accounting documents shall be authentic, reliable and correct both formally and content-wise. In drafting the proofs of transaction, the principle of clarity shall be kept in mind. Formal requirements of the proofs of transaction are contained in the Accounting Act and in the VAT Act.

5.2. Basic Taxation Information and Obligations

Client takes note that as its tax obligations regarding its activities performed in the quality of a business organization are contained in the taxation regulations, which may change annually or during the year; upon attainment of certain value limits, taxpayers may be subject to reporting obligations, and usually, changing of tax schemes is possible at the end of the year. Missing of these deadlines may result in losing the respective rights.
Data that are subject to reporting to the National Tax- and Customs Administration and the return submission- and payment deadlines are contained in Annex 1 and 2 of Act XL of 2017 on the Rules of Taxation (Tax Act).
Monitoring and application of the pertinent tax rules and the changes thereof, along with the assessment of the business data and the necessary decision-making are Client’s responsibility, and Service Provider may not be held liable in connection with such activities.
Client takes note that some tax regulations lay down principles applicable for all taxpayers, the essence of which is the following: For the purposes of tax regulations, contracts, transactions and similar actions shall be assessed according to their actual content. Void contracts or other legal transactions are significant for tax issues to the extent of their evidenced economic results.
Consideration of taxes of transactions of affiliates applying different Terms and Conditions than that of the customary market price shall be based on the customary market price. This provision shall not apply, if the conduct of the affiliates corresponds to the market conduct expected from independent parties in the given situation. The statute sets forth that in legal tax relations, rights shall be exercised as intended.
For the purposes of tax statutes, contracts or other legal transactions aiming to circumvent the provisions of tax statutes shall not be deemed as due exercising of rights.
In corporate taxes and personal income taxes, rules and advantages affecting tax payment obligations (tax free, tax credit) may be applied/claimed to the extent the content of the underlying legal transaction or similar action represents the objective of the rule or tax advantage. Pursuant to the statute, the burden of proof of applicability/eligibility falls upon the party whose interest such applicability/eligibility serves.
If, based on the contents of a transaction it can be established that the main purpose of the transaction concerned was to gain a tax advantage for one or all of the parties, the costs or expenses recognized with reference to the transaction concerned shall not constitute costs or expenses incurred in the interest of the business, and thus no tax advantage may granted on this basis.
In line with the statute, costs or expenses arising outside of the scope of the business activity may not be deducted, and they add to the taxable income. Costs may only be deducted if a duly issued invoice is presented.
A material condition of the deduction of VAT is an invoice, along with further data set forth by the statute. For some products and services, the VAT Act sets forth deduction bans and restrictions, and for some activities, it applies different tax methods.
In accordance with the statute, employment relations may incur reporting and contribution payment obligations (amongst other obligations).

PROVISION OF ACCOUNTING DOCUMENTS FOR PROCESSING, DEADLINES

6.1. Service Provider will only process accounting documents delivered by Client.

Client shall deliver all accounting documents created in connection with its business activities in a timely manner. Unless Parties agreed differently, the place of delivery shall be Service Provider’s registered seat (premises). Based on individual agreements by Parties and in exceptional and pre-coordinated cases, this service may be rendered at Client’s registered seat, if review of a larger volume of material is necessary, or at the registered seat of the competent authority, if Client’s representation in an authority proceeding is necessary.
Client represents and warrants that during the performance of the Agreement, the contents of the accounting documents and data or information delivered by it are true and correct. Should Client fail to deliver all accounting documents, contracts or other documents associated with the given business transaction within the deadline, Service Provider shall be entitled to act upon the accounting documents and information available to Service Provider.

6.2. Accounting Documents

Any and all documents (invoices, contracts, agreements, reports, credit institute certificates, bank statements, statutory provisions or other similar documents), printed or otherwise, that are issued by Client as a business organization or by natural persons or other business entities in a business relation with Client that support the accounting of the business transaction [Subsection (1) of Section 166 of the Accounting Act].

6.3. Structuring of Delivered Proofs of Transaction

Client shall deliver the accounting documents to Service Provider in a structured and prepared way, accompanied by a document list containing the individual identifications of each document. Service Provider’s employee shall evidence receipt of the documents with his/her signature on the document list. A sample of the itemized document list is available in Appendix I. Filling in the document list shall be the responsibility of Client. In case Client decides to forgo the itemized document list, the burden of compliance with the date and time of the handover and of the proof of handover of all accounting documents to Service Provider shall fall on Client.

6.4. Preparation of Accounting Documents

The preparation of accounting documents shall mean the chronologically structured and grouped organization of the basic proofs of purchase to be processed, and such proofs of transaction should be accompanied by all underlying documents and contracts. Consequences of incomplete or erroneous accounting resulting from inadequately supported business transactions or missing documents or contracts shall be borne by Client.
Parties shall cooperate in the clear identification of accounting documents. For proofs of transaction prepared in a language other than Hungarian, Client shall provide a substantive translation into Hungarian, and shall authenticate such translation with its signature. Consequences of erroneous or incomplete accounting resulting from agreements or correspondence unknown to Service Provider or from omission of the above translations shall be borne by Client.

6.5. Classification of Deliverable Accounting Documents (Accounting Material)

The delivered proofs of purchase shall be classified by Client before delivery to the Service Provider:

Bank statements (for all bank accounts, in the order of their item numbers)
Protocols attached to bank statements, if the transferred amount is different from the amount indicated in the proof of transaction for any reason; for transfers of different currency amounts, documentation of the exchange rate applied with the partner shall be provided (for example, a USD invoice paid from a EUR account).
Outgoing invoices (in the order of their item numbers).
Incoming wire transfer invoices (for all bank items).
Cash register receipts, cash register report.
Separately attached cashier’s protocol, if a wire transfer invoice was cleared in cash.
Compensation protocols.

Proofs of transactions grouped according to the above classification and organized in an agreed order shall be handed over within the deadline under Clause 6.8. Late deliveries will incur a surcharge of 20% on top of the fees under Clause 7.1.

6.6. Proofs of Transaction to be Handed Over for Payroll and Rules of Delivery

To facilitate payroll processes, Client shall submit a payroll sheet suitable for automatic data processing regarding all its workers to Service Provider monthly, within the deadline under Clause 6.8. This data disclosure shall include all data necessary for a correct payroll.
Client shall inform Service provider regarding new hires and leavers, leave days granted, days worked, absences and any other data necessary to render the services on the last day of the subject month the latest.
To facilitate the necessary registration processes, Client shall deliver the information and documents of new hires and leavers within 3 days. Upon hiring a new worker, Client shall inform Service Provider to that effect immediately using an employment information sheet for new hires. Without said information sheet, Service Provider’s payroll and payment processes will be incomplete, and/or tax registration of the worker will not be possible.
Costs of extra measures taken by Service Provider to avoid incomplete payroll processes (telephone, telefax, etc.) shall be reimbursed by Client.
If Client has complied with all necessary requirements, Service Provider shall complete the payroll tasks and hands over the necessary documents and the list of actual deductible taxes and contributions to Client within the contractual deadlines, but until the 10th day of the following month the latest. If a worker takes a sick leave and the associated continued remuneration, Client shall provide the respective certificates to Service Provider within 3 business days to facilitate Service Provider’s submission of the required reports to the Health Care Fund within a further 3 business days.
Should Client employ temporary workers, Client shall inform Service Provider regarding the weekly shift schedule until 12 hours of the last working day of the previous week in writing (electronically). If preparation of the weekly shift schedule is not possible or changes are effected to it, Client shall inform Service Provider without delay, but until 12 hours on the previous working day in writing (electronically). Damages resulting from late or omitted notifications shall be borne by Client.
In case Client is late with the provision of the payroll data to Service Provider, Service Provider shall inform Client about the expected time of delivery of the payroll data. Client’s delay will expressly relieve Service Provider from the contractual deadline.
‘Delivery of payroll data’ shall expressly and exclusively mean the accurate and full delivery of comprehensive payroll information. Consequently, incomplete or inaccurate data delivery shall not constitute to delivery of payroll information, therefore, such deliveries relieve Service Provider from the agreed deadline, irrespective of the timeliness of such faulty delivery.
The payroll information shall be uploaded by Client to Service Provider’s online, encrypted storage. Service Provider gets an email notification about the upload, and will download the data.
Delivery of the payroll output information to Client shall be done via the same channel.
Service Provider will not accept payroll material or personal documents via email attachments or in print in any other way. Information sent this way will be immediately deleted without processing.
Service Provider may not be held liable for delays resulting from using the wrong data transfer channel; Service Provider will only process data for payroll purposes if sent through the above data platform.
Should Client send supplementary payroll information to Service Provider following delivery of output payroll data to Client, or Client intends to amend already delivered data, Service Provider shall be entitled to a surcharge equivalent to the basic payroll fee.

6.7. Payroll Data Sent by Service Provider

Service Provider shall prepare a monthly payroll list broken down by places of incurring costs or other criteria specified by Client, shall provide payroll posting broken down by the specified places of costs, and shall prepare the wire transfer for payment of wages.
For leavers, Service Provider shall issue the necessary and required certificates, based on Client’s instructions.

Service Provider shall provide such data in excel or .pdf format.

The channel used for data transfer shall be the encrypted data storage under Clause 6.6.

In line with the individual agreements, electronic payroll lists may be requested to be sent to employees automatically and directly. In such cases, new hires’ e – mail addresses shall also be included in the payroll information.

6.8. Rules and Deadlines of Handing Over Accounting Documents and Consequences of Inadequate Accounting Document Delivery

Deadline of accounting documents: the 5th (fifth) working day of the following month.
Deadline of payroll documents: the 5th (fifth) working day of the following month.
Delivery deadline of continued remuneration documents: the day following receipt from the employee.
Delivery deadlines of year-end inventories: each 31 January
Consequences and/or extra costs resulting from delays beyond 3 (three) days, incomplete deliveries or preparations and processing not meeting the requirements herein shall be borne by Client.
Unorganized or incomplete deliveries of accounting information shall automatically entitle Service Provider to a penalty amounting to 20% of the accounting fee for the actual month, which will be added to the invoice of the monthly basic fee. Additionally, Service Provider will send a reminder (e-mail) to Client regarding the full provision of missing documents.
Especially the following cases constitute to unorganized or incomplete delivery:

Outgoing invoices are not organized in the order of their numbering, and/or invoices are missing.
Suppliers’ invoices are missing, or not all bank transfers are supported by a proof of transaction.
Not all bank statements are delivered.
Compensation protocols or supplementary information necessary to clearly identify bank transfers are missing.
Cash receipts are not organized in a chronological order.

In case the shortcomings are not remedied by Client within 1 month, Service Provider shall be entitled to the repeated charge of a penalty amounting to 20% of the basic fees of the month affected by the shortcoming in the next month.
Repeated shortcomings also entitle Service Provider to 20% penalty.

6.9. To facilitate rendering Service Provider’s services, in addition to the accounting documents, Client shall provide the data, information and notifications necessary for their processing.

6.10. In rendering the services, Service Provider will use the documents provided by Client and will always fully comply with the provisions. During the provision of the services, Client may provide instructions, but if such instructions are unprofessional, Service Provider shall warn Client to that effect. If, despite the warning, Client insists to the instruction or to the application of a procedure other than the ones laid down herein, Client shall order this on the document forming the basis of calculation of the fees. Should Client insist on the performance of its instructions, Service Provider may either terminate this Agreement or Service Provider’s actions will be performed at the risk and expenses of Client. From Client’s side, instructions may only be given by the company’s representative registered in the incorporation entry or the employee indicated as POC in the Service Agreement.

6.11. Service Provider may verify the correctness of the invoices, documents, receipts or other data delivered to it from numerical and formal aspects only; Service Provider shall not be entitled to verify contents. Prior to submitting the accounting documents for processing, Client shall perform the formal and substantive checks of such receipts. Delivery to Service Provider shall evidence that Client has performed the above task and the delivered accounting documents are ready for processing. The substantive correctness and authenticity of the accounting documents shall be Client’s liability.

6.12. Service Provider’s denial of receipt of the accounting documents for processing – exercising the rights under this Agreement and the T&C – does not constitute to a breach of the Agreement, therefore, it shall not serve as the basis of a compensation liability. In such cases, processing of the accounting documents shall be Client’s own responsibility.

6.13. Following processing, Service provider shall return the accounting documents received for processing to Client. If Client fails to prepare an itemized document list regarding the documents to be delivered to it, the burden of proof of not having received the required accounting documents, returns, contracts or other documents shall fall on Client. The rules and frequency of document returning shall be governed by the individual agreements.

6.14. If provision of the services undertaken by Service Provider is retroactive, i.e. going back to the time prior to the conclusion of the Service Agreement, Service Provider shall only be liable for tasks that, in line with the legislation applicable at the time of the conclusion of the agreement, are still doable. In case these activities can only be performed by violating any such rules, the consequences thereof shall be borne by Client only.

CLIENT’S RIGHTS AND RESPONSIBILITIES

7.1. Client shall be responsible for the arrangement of fulfilment of its tax payment obligations applicable for its business or organization prior to the due date of the payment (which is the 12th and 20th day of the following month for taxes and social security obligations levied by the National Tax- and Customs Administration, respectively).

7.2. Client shall be responsible for informing Service Provider about the changes in Client’s business data in writing immediately, but within 5 (five) days the latest to enable performance of the required activities. Such data expressly include (but the list is not full):

opening of a new bank account,
closure of old bank account,
amendments to the articles of association,
changes in the person of executives,
death or leaving of a member, new members
taking up new activities
opening or closure of premises, etc.

7.3. Upon Client’s request, Service Provider shall provide information about any of the booked data, data groups or values.

7.4. Client shall be entitled and obliged to review and verify Service Provider’s bookkeeping. Service Provider may be mandated to immediately remedy the shortcomings found. For the purposes of said review, for deadline-bond data disclosure requests not expressly covered by the individual service agreement, Service Provider shall offer a delivery date to Client. In such cases, Service Provider will only be bond by Client’s unilateral choice of delivery date if it is within reason.

7.5. Client shall ensure that the mandatory accounting policies are prepared. In case Client does not have its own accounting policy, upon Client’s express instruction and in exchange of a separate fee, Service Provider will prepare such policies.

If no accounting policy applies, Service Provider will perform accounting tasks in accordance with its own accounting rules, in compliance with the provisions of the Accounting Act.

THE SERVICE AGREEMENT

Conclusion of the Agreement:

Following a coordination with Client, Service Provider will prepare a customized quote for Client.
After acceptance of the Quote, Service Provider and Client conclude a separate and unique Service Agreement (hereinafter: Service Agreement) with the reservation that any issues not covered by such agreement will be governed by the rules of the T&C. The Service Agreement covers any and all activities, services and conditions not regulated by these T&C or tasks the performance of which is subject to a separate agreement.
The Service Agreement and these General Terms and Conditions concluded by Service Provider and Client jointly and severally lay down Client’s and Service Provider’s rights and responsibilities and the terms of performance of the services ordered.
Upon conclusion of the Service Agreement, Service Provider shall perform Client’s due diligence check and shall rate Client in line with its policy based on Subsection (1) of Section 65 of Act LIII of 2017 on the Prevention and Combating of Money Laundering and Terrorist Financing (hereinafter: Money Laundering Act). Due diligence annexes of the Service Agreement:

1. Client’s due diligence form (in the Hungarian, or in the English and in the Hungarian languages)

2. Client’s statement about whether it constitutes to a politically exposed person (in Hungarian, or a bilingual document)

The Service Agreement shall contain the Service Provider’s and the Client’s company names, registered seats, company numbers, name of their Managing Director/legal representative, VAT ID and bank account number.
Client shall indicate the form of communication and the name and contact details of persons authorized to communicate with Service Provider in the Service Agreement. Such communication may be effected in writing, via a mailed letter or e-mail, orally in person or by telephone. If contacting the other Party affects the provisions of the Service Agreement or a binding deadline of the given activity, Parties shall contact each other in writing and the pertinent oral notifications shall be subsequently confirmed in writing.
To facilitate communication, Parties agree to indicate their contact details in the Service Agreement (mailing address, e – mail address and telephone number), and any changes thereto during the term of the Agreement shall be notified to the other Party without delay. Any damages incurred to the other Party as a result of the omission of such notifications shall be borne by the defaulting party.
Communication annex of this Service Agreement:

3. Privacy Notice and Statement

Object and Purpose of the Service Agreement

In the Service Agreement, a separate list lays down the services required by Client and the obligations undertaken by Service Provider, with the reservation that no expanding interpretations are entertained in this sense.

Should the services be subject to any special conditions, or Service Provider renders such services in a unique way, this shall be laid down in the Service Agreement.

Conclusion and Term of the Service Agreement

In the Service Agreement, Service Provider and Client agree upon the starting date and term of the tasks detailed in the Agreement.
The Service Agreement enters into force upon execution by both Parties, and any amendments or termination thereof shall be effected in writing.
If Parties enter into the Service Agreement for an indefinite term, said Agreement may be terminated by either of the Parties without a cause, by allowing for a 3 (three) month notice period.
Service Provider’s performance obligations under the Service Agreement shall cease upon completion of the tasks in connection with the closure of the accounting month prior to the last day of the notice period.
The parties agree to the notice of the details of the document and data asset transfer.

General rules not detailed in the Service Agreement:

A prerequisite of commencement of the accounting activities is that Client delivers the documents listed in Clause 8.5. fully and comprehensively to Service Provider.
Service provider represents and warrants to be in possession of the necessary authorizations and professional knowledge, and to conduct its activities in compliance with the pertinent accounting and other applicable statutory provisions as they may be amended, with due diligence and to high professional standards, without the infringement of third party rights or interests.
Client shall not be entitled to instruct Service Provider in a way to obstacle or frustrate Service Provider’s activities and/or the performance of this Agreement. Service Provider will not review Client’s instructions for practicality, however, Service Provider shall warn Client without delay, if it is aware that Client’s instructions are unprofessional or are in violation of any statutory provisions. Service Provider shall be liable for any damages resulting from the omission of the above. Service Provider may not perform any instructions in violation of any statutory provisions, and unprofessional instructions will only be performed, if repeated by Client after Service Provider’s prior written warning. Should Client issue contradicting instructions, Service Provider will perform the one confirmed by Client in writing after Service Provider had informed it about the contradiction. If the contradicting instructions are confirmed by Client in writing, Service Provider will perform the chronologically last instruction.
Client shall provide Service Provider with all information forming the basis of the latter’s activities, including all data and facts relevant for the services along with the pertinent proofs of transaction or documents on an ongoing basis and regularly, at the date and time specified below the latest.
Any information, data and documents pertaining to changes effected to Client’s basic registry shall be notified to Service Provider within 5 (five) days of becoming aware of such changes the latest.
Any other information, data, documents or receipts necessary for the monthly processing shall be provided to Service Provider until the 5th working day of the following month, while information, data, documents or receipts necessary for the year-end closure shall be provided until 31 January of the following year.
Should Client be late with the delivery of individual data, information, documents or receipts to Service Provider, and this delay hinders Service Provider’s performance, the delay will rule out Service Provider’s liability for the consequences of missing statutory return deadlines or Client’s reporting deadlines. Service Provider may not be held liable for any damages resulting from extended deadlines due to such late deliveries. If Client submits further documents or receipts after the cutoff date of the periodic processing, or a revision becomes necessary for any other reasons within Client’s control, these shall entitle Service Provider to the supplementary fee specified in the Service Agreement as the consideration of extra services rendered by Service Provider to accommodate the above corrections.
Client shall unconditionally guarantee that the delivered data, information, documents or receipts are authentic, true and correct. Service Provider may not be held liable for the consequences resulting from the provision of erroneous or false, incomplete data, or the late provision of data by Client or third parties acting on behalf or in the interest of Client. During this process, Service Provider only guarantees correct processing of data that are provided by Client in accordance with the methods laid down by this Agreement.

Upon Client’s case-by-case request, Service Provider shall provide information regarding the activities completed.
If either of the Parties finds errors or shortcomings resulting from the other Party’s activities, they shall inform the other Party without delay and shall provide an opportunity to take measures to eliminate or mitigate the consequences. During such measures, Parties shall mutually cooperate. Based on this Agreement, upon Client’s request, – irrespective of the termination of this Agreement –, Client may exercise its right to appeal in cases involving costs incurring to it in connection with Service Provider’s activities under this Agreement or the associated fines or inspections, and Service Provider shall be entitled to represent its own interests in inspections in the period after the termination of this Agreement. Based on the above, Client shall notify Service Provider in writing about any fines or inspections without delay – for inspections, at least 5 (five) working days prior to the commencement of such inspections. Should Client fail to fulfill its obligation under this Clause, it shall not be entitled to bring claims towards Service Provider regarding any fines or inspections resulting from Service Provider’s activities under this Agreement or regarding any consequential damages.
Any deadlines other than the document delivery- or performance deadlines set forth by the T&C or deadlines laid down to comply with Service Provider’s unique requirements shall be expressly indicated in the Service Agreement.
Service Provider shall conduct the activities undertaken in these T&C or in the Service Agreement in compliance with the deadlines set forth by authorities and notified to Client.
Should Service Provider miss any mandatory deadlines because Client failed to provide the necessary documents or information, Service Provider may not be held liable for the omission, and all legal consequences thereof shall be borne by Client. In case Service Provider is not able to keep a deadline because timely submission would necessitate Client’s action (for example signing and returning tax returns to Service Provider), which Client failed to do in a timely manner, Service Provider may not be held liable for the delay or the legal consequences thereof.

Fees and Payment Terms

Service Provider shall be entitled to a service fee as a consideration of the services, which – including the payment terms – are laid down in the Service Agreement or its annexes.
In the Service Agreement, Parties may also lay down the possibility and cases of adjusting such fees.
The service fee shall be due and payable monthly within the deadline specified in the Agreement in the month following the subject month, and it shall be paid in exchange of Service Provider’s invoice. The invoice shall be cleared by wire transfer to the bank account specified in the invoice within the deadline indicated on the invoice. The invoice shall be deemed cleared if the value thereof is fully credited on Service Provider’s bank account.
In case Parties agree upon separately costs in the Service Agreement, such costs shall be paid by Client together with the service fee, within the respective payment deadline.
Should Client fail to pay the service fee and the costs within specified the deadline, Service provider shall be entitled to late penalties with respect to the fee and the costs, which, for natural person clients, shall be equivalent to the central bank prime rate applicable on the first day of the delay, and for business organization clients, shall be equivalent to the central bank prime rate applicable on the first day of the delay plus 8 percentage points.

Receipts to be Provided to Commence the Services:

Data and documents necessary to accept bookkeeping
All amendments to the articles of association, and all company registry decisions
Articles of Association (or funding instrument) Specimen signature (or a sample signature countersigned by an attorney-at-law) Company gateway registration form Registration form evidencing mandatory chamber registration Associated with National Tax- and Customs Administration registration forms (201, 202/T+ continuation sheets, SZAMLAZO) Local business tax registration forms
Accounting policy and the associated policies
Tax returns of the previous years (corporate tax, VAT, 01, 08, local business tax, environment protection product award, carry over requests, National Food Supply Safety Office)
Last closed year / month:	trial balance
	general ledger records
	tangible asset analysis
	customer / supplier analysis
	other accounts receivable /accounts payable analysis
	stock inventories loan agreements and the associated analysis analysis and invoices of separating assets / liabilities signed cashier’s report(s) inventories of tangible assets
For takeovers during the year: all bookkeeping receipts for the subject year
Tax account with the National Tax- and Customs Administration
Local business tax accounts
Cases in progress (National Tax- and Customs Administration, buyers / suppliers) documentation

Termination

The Service Agreement may be terminated:

upon mutual agreement of the Parties;
by termination without cause;
by termination with an immediate effect (termination with cause);
upon the wind-up of either of the Parties without a legal successor (for natural persons, upon death);
upon a final court decision.

Parties shall be entitled to terminate this the Service Agreement without cause, allowing for a 3 (three) month notice period, with the reservation that during the notice period, Service Provider shall continue to perform the services as per the Agreement, and Client shall pay the consideration (fees and costs) thereof.
Either Party’s material breach of the Agreement – i.e. if either of the Parties violate their material obligation under the Agreement – shall result in the injured Party’s written notice to the other Party to cease the breach and to set a reasonable deadline for such cessation, and if the deadline expires without results, the injured Party shall be entitled to terminate this Agreement with an immediate effect. Client’s failure to provide the data or documents necessary for the provision of the services in a timely manner, delay of the payment of fees, costs or late penalties with more than 30 (thirty) days (or fails to pay) shall especially constitute to a material breach of the Agreement. In such cases, Service Provider shall be entitled to either terminate the Service Agreement or to suspend the provision of the services starting on the first day of the next month until Client finally fulfills its payment obligations. Service Provider shall notify Client about such suspensions 8 days in advance in writing. In such cases, Service Provider may not be held liable for missed deadlines, and damages or legal consequences of the fines shall be exclusively borne by Client, without the right to bring any claims towards Service Provider in this respect.

Termination shall be notified in writing, in a way to allow for a clear evidence of delivery, either by a registered mail addressed to the registered seat of the recipient party (If Client is a national branch, to the registered seat of the national branch). Registered mails shall be deemed by Parties as served on the 3rd business day of mailing.
Termination of the Agreement shall not affect Service Provider’s right to claim outstanding service fees, costs or late payment penalties.
Upon termination of the Agreement, Service Provider shall return all material handed over to it by Client within 5 business days of termination, and Client shall arrange for the takeover of the same.
Principal undertakes not to employ – under an employment relationship or other employment-type legal relations, or as an external expert – Agent’s employees during the validity of this contract and for 2 (two) years after the termination of this contract. If Principal fails to observe this obligation it shall pay concerning each employee involved in the contract violation a penalty of HUF 1.500.000 (one million five hundred thousand HUF) to Agent.

Service Provider’s Insurance Obligations and Liability

Service Provider agrees to take liability for damages resulting from circumstances within its control, such as violation of the rules of the trade or missing statutory deadlines, provided that it is relieved from such liabilities if Service Provider acted as it may be expected from it according to the rules of the trade, or the damages were resulting from circumstances beyond its control. Service Provider’s financial liability shall extend to the extent of the damages resulting from accounting errors within Service Provider’s control and the extent of the consequential fine levied by a final decision, but only up to 50% of the service fees paid by Client to Service Provider in the actual year and within the respective deadlines, which may be claimed by Client from Service Provider.
These provisions may not be applied in cases where Service Provider caused the damage willfully, or if the damages pertain to loss of life bodily integrity, or health, or the damages are the result of a criminal act committed by Service Provider. In such cases, Service Provider shall bear full financial liability.
Service Provider may not be held liable for consequences resulting from the substantive errors in Client’s contracts.
Service Provider may not be held liable for any loss of income or profit, loss of market, goodwill or clients, loss of opportunities resulting from the performance of this Agreement or breach thereof, and Service Provider may not be held liable for indirect, special or consequential damages or losses of any form. If, during the performance of the Agreement, Service Provider inflicts damages to Client or to third parties outside of the Agreement, its compensation liability shall only be applicable if the damages were caused willfully, or the conduct affects human life, bodily integrity or health.

Client agrees that based on Act CXXXVI of 2017 on the Prevention and Combating of Money Laundering and Terrorist Financing, Service Provider shall identify Client. The identification of Client (or its authorized agent, authorized signatory or representative) shall be effected during the conclusion of the Service Agreement, on the Client Identification Form attached hereto as Annex 1 and by Client’s filling out of the statement attached hereto as Annex 2. Client acknowledges that pursuant to the statute referred above, during the term of the contractual relationship, any changes in the data provided for identification shall be notified to Service Provider in writing within 5 (five) business days from becoming aware of such change.

CONFIDENTIALITY, DATA PROTECTION AND DATA PROCESSING

Service Provider shall safeguard any news or confidential information regarding Client’s affairs that it becomes aware of during its activities as trade secrets, and may not use Client’s trade secrets for its own or third parties’ interests, and may not disclose such information to third parties (own employees, executives or external advisors shall not be considered third parties). Service Provider shall handle any and all information pertaining to Client’s employees that it becomes aware of during the performance of this Agreement confidential. This obligation shall survive the Service Agreement. Does not constitute to the breach of this provision, if Service Provider discloses the trade secret with Client’s written authorization, or if such disclosure is done to the competent authorities or courts to exercise its statutory rights or to fulfill its statutory obligations. Such confidentiality obligation is also binding for Client regarding any information it becomes aware of about Service Provider.
Natural person Clients shall take note that execution of the Service Agreement also constitutes to a data protection statement, based on which, Service Provider shall be entitled to process the personal data provided by Client (Client’s data suitable for the purposes of identification of Client’s person). In such cases, processing shall also mean the storage of such data and the processing thereof for the purposes of the provision of the services, including disclosure to the legal representative, if Client fails to pay the service fee.
By affixing its signature below, Client represents and warrants and assumes liability for the lawful handover of personal data forming part of the deliverables for processing, with special regard to the provisions of Act CXII of 2011. During this process – regarding its own activities – Client shall take the necessary technical and organizational measures to grant the security of personal data, if such measures are necessary to comply with statutory-, data protection- or information security rules. Client shall hold Service Provider harmless entirely and without restrictions from the consequences resulting from the omission or violation of Client’s obligation under this Clause.
To protect the personal data handed over to by Client during the provision of the services, Service Provider shall abide by the following rules:

Parties agree that to facilitate the performance of this Agreement, i.e. the payroll activities regarding the wages of Client’s employees, Client shall hand over employees’ personal data listed in Clause 6.5 of the T&C. Personal data handed over to Service Provider will be….. with other … handled by Service Provider’s own system.
Parties to the Agreement agree that regarding any and all personal data handed over to Service Provider by Client upon execution of the Service Agreement, Client shall constitute to data controller, while Service Provider shall constitute to the data processor. Within the scope of its data processing activities, Service Provider may only conduct technical tasks associated with such processing, and may not be entitled to establish the purpose and tools of the processing of personal data. Parties agree that the term of processing of the personal data shall be identical to the term of the legal relation defined in the Service Agreement.
Having regard to the above, Client, as data controller shall be responsible for the lawful processing of its clients’ data, in compliance with the Information Act and the European Parliament and of the Council Regulation No. 2016/679 on the General Data Protection Regulation (hereinafter: GDPR). In accordance with the above, Service Provider hereby calls Client’s attention that Client shall establish the following information, in terms of the processing of personal data of its own employees and clients:

data subject, data category, data sources, purpose of processing, legal basis of processing, term of processing (sample attached to the Service Agreement as Annex 4).

Parties agree that Service Provider may not be entitled to make substantive decisions regarding data processing, may only process personal data disclosed to it as per Client’s instructions, and may not process or control data for its own purposes.
Based on Parties’ agreement, for the performance of the tasks in connection with the processing of the personal data, Service Provider will not be entitled to claim any service fees, costs or other consideration from Client.
Service Provider agrees to implement technical and organizational measures corresponding to the current state of technology and science, that consider the costs of realization, the nature of data processing, the rights of data subjects and the varying probability and weight of risks that may affect the personal data to provide an adequate protection of personal data handed over to it by Client.
Based on Parties’ agreement, in the establishment of the suitable data protection level, Service Provider shall consider the risks of inadvertent or unlawful destruction, loss, alteration or unauthorized disclosure and unauthorized access of personal data.
Parties agree and Service provider expressly takes note that personal data delivered to it may only be processed upon Client’s written instructions. Service provider shall inform Client without delay, if it is suspected that any of Client’s data processing instructions violate a regulation.
During processing, Service Provider shall ensure that all persons authorized by Service Provider to process data are bound by adequate confidentiality obligations, and shall implement all measures guaranteeing the security of data processing.
Service provider acknowledges and agrees that it shall take all measures to ensure that natural persons acting under its supervision and authorized to access such personal data are only processing such data in strict compliance with Client’s instructions.
Service Provider shall cooperate in terms of the processing of personal data stored on its server during the term of this Agreement and shall ensure towards Client the ability to adequately fulfill its obligations towards the data subjects (informing data subjects, accommodating data subjects’ requests, data security).
Service Provider is aware that Client is bound by a reporting obligation towards the competent oversight authority, (or in some cases, towards the natural person data subjects) if a personal data breach happens, which shall be done without delay, but 72 hours of becoming aware of the incident the latest.
Having regard to the above, Service Provider agrees to notify Client regarding all personal data breaches without undue delay, after becoming aware of such incident. Parties to the Agreement agree that damages or consequences resulting from the omission or late fulfillment of such reporting obligation shall be exclusively borne by Service Provider.
Furthermore, Service provider is aware of the fact that Client has legal obligations regarding the records of personal data breaches, having regard to which, Service Provider agrees already by affixing its signatures below to hand over the data and information necessary to fulfill these obligations and to cooperate with Client in such affairs.
Based on Parties’ agreement, Service Provider may not use the services of further data processors without Client’s prior and express written authorization. By affixing its signatures below, Service Provider acknowledges and agrees at this time that if its further data processor fails to fulfill its data protection obligations, Service Provider shall be fully liable to Client for the fulfillment of such data protection obligations.
Service provider agrees to cooperate with Client in the performance of this Agreement, which cooperation obligation especially includes, but shall not be limited to the contribution and disclosure of information in potential data protection impact assessments.
Upon the termination of provision of these data protection services, Service provider shall return or destroy any and all personal data handed over to it at Client’s option, and any copies thereof shall be destroyed without delay.
By affixing its signature below, Service Provider agrees to provide to Client all information necessary to certify fulfillment of the data protection obligation and to verify this by Client.
Service Provider is aware of its unrestricted liability for any damages suffered by natural person data subjects or Client as a result of the violation of these provisions affecting personal data processing or the pertinent statutory provisions, or of departure from Client’s lawful instructions.
Service provider acknowledges and agrees that in connection with the performance of these data processing activities, – considering the nature of processing and the available information – it shall adequately assist Client in the fulfillment of its obligation to conduct a data protection impact assessment.
Parties represent and warrant that Service Provider is not a stakeholder in the business activities of the Client who uses the personal data to be processed.
Parties agree that for any issues not covered by this Clause, the provisions of the actual data protection legislation shall be applied.
Should Client intend to exercise its right to delete the personal data of a natural person data subject, upon Client’s request, Service Provider will be able to delete the data stored in a real time run environment from the client program, provided that retainment of such data is not required by law (for example, personal data used for contact may be deleted, but payroll and accounting data may not be deleted). Deletion of backup files is not doable for technical reasons.
The personal data contained in files uploaded as documents may only be used by Service Provider for the purposes of statutorily required records or for the performance of Client’s data disclosure instructions. Retainment, disposal and deletion of the originals of the uploaded documents shall be Client’s responsibility.
Service Provider shall constitute to the data controller of personal data handed over to it by Client. Service Provider represents and warrants to process personal data handed over to it by Client for processing exclusively for the purposes of fulfillment of its obligations under this Agreement with Client. Service Provider agrees to process the personal data handed over to it by Client for processing in compliance with the Information Act and the GDPR as amended, will ensure the security of such data and will take the technical and organizational measures and sets up the procedural rules necessary for compliance with the statutory provisions and other recommendations. Service Provider will only process Client’s personal data during the term of the contractual relations with Client. After termination of such contractual relations, personal data will be archived and stored as per the actual regulations for potential authority requests or legal disputes. Service Provider shall not be entitled to delete data, retainment of which is required by law.
Service provider takes note of its confidentiality obligation regarding any and all information, data or documentation it becomes aware of in connection with the performance of the Service Agreement under this These T&C and during the provision of the associated services. By the acceptance of these T&C, Service Provider represents and warrants to handle any and all data disclosed to it confidential, in line with its confidentiality obligations. It will not disclose or make available such data to third parties or publish them without Client’s express and written instructions. Cases where disclosure of such data is required by a final court decision or an organ statutorily authorized to do so shall be exceptions from the above.
Service Provider’s Privacy Notice associated with the use of the website and the lawful data processing in connection with orders is available here: https://www.colling.hu/Adatkezeles.
In the provision of its payroll services, Service Provider will process the following personal data:

Name, name at birth (maiden name):
Address
Mother’s name
Date and place of birth
Social security No
Tax ID
Certificates, medical reports, protocols
Data regarding employees’ children,
spouse’s, or common-law partner’s personal data
Spouse’s, or common-law partner’s employment data
Data regarding wages to be withheld for debt enforcement
Former spouse’s personal data.

Purpose
and legal basis of	the processing of employees’ personal data
processing of employees’ social security, wages and benefits	compliance with a legal obligation to which the controller is subject; [GDPR Art. 6 section (1) point c)]
administration of employment contracts and the associated information bulletins	performance of contracts to which the employee is a party [GDPR Art. 6 section (1) point b)]
hiring of new employees	necessary to take the step preceding of the conclusion of contracts [GDPR Art. 6 section (1) point b)]

Regarding the processing of the above data, Service Provider shall provide an information sample to Client, which sample is attached to the Service Agreement as Annex 4. This information sheet shall be used to fulfill Client’s information obligation towards employees regarding the use of the services of a data processor.

TERM AND AMENDMENT OF THESE GENERAL TERMS AND CONDITIONS

These T&C shall enter into force on ………… and shall remain in force until withdrawal. It shall be applicable for the full services rendered by Service Provider to Client, including any future amendments.
For Clients already in a contractual relation with Service Provider at the time of the effective date of these T&C, after such clients have accepted these T&C, Service Provider will amend these T&C in compliance with the provisions under Clause 10.3. If Client does not terminate the already existing Service Agreement with Service Provider within 15 (fifteen) days, the provisions of these T&C will apply, starting on the date under Clause 10.1.
Service Provider reserves the right to amend or supplement these T&C.

Service Provider shall publish any amended T&C at least 15 (fifteen) days prior to the effective date thereof, and shall notify Client via e-mail regarding the planned changes.
If Client does not oppose the changes within 15 (fifteen) days of the notice, the changes automatically become effective.
In case Client does not intend to accept the amendments, based on the pertinent provision of these T&C, it shall be entitled to terminate the Service Agreement in writing, in line with the general rules of termination.
Service Provider shall notify Client regarding the changes of the Data Processing Notice the in line with the same rules as the ones pertaining to changes of the T&C.

The last updated version of the T&C shall be available on Service Provider’s website on an ongoing basis, at the following links: https://www.colling.hu/altalanos-szerzodesi-feltetelek, www.colling.hu/ASZF.

MISCELLANEOUS PROVISIONS

Parties shall attempt to resolve any disputes arising in connection with their contractual relation under these Terms and Conditions on amicable terms.

Regarding these General Terms and Conditions, Parties agree upon the Hungarian law as applicable law, and for issues not resolvable by negotiations, Parties submit to the competence of the Central District Court of Buda, or Fejér Country Court.

To any issues not covered herein or in the Service Agreement, the provisions of Act V of 2013 on the Civil Code shall apply.

Any copyrights associated with the text of these General Terms and Conditions, as an intellectual property shall go to Colling Könyvelő és Tanácsadó Kft, and dissemination, copying, or use of these General Terms and Conditions or part thereof for other products in any way shall be subject to Colling Könyvelő és Tanácsadó Kft.’s permission.

Budapest, 1th January 2020.

General Terms and Conditions

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