Terms & Conditions

For: CBG TAX

Effective Date: 2025-11-19

1. Acceptance of Terms

By accessing or using this application (“the App”), you agree to be bound by these Terms and Conditions. If you do not agree, please do not use the App.

2. Purpose of the App

The App is designed to assist individual taxpayers in preparing and organizing personal income tax return data in accordance with the general guidelines of the Inland Revenue Department of Sri Lanka (IRD). It is intended for informational and assistance purposes only and does not constitute professional accounting or legal advice.

3. No Professional Advice

The App does not provide personalized financial advice. Users are encouraged to verify all figures and verify with source documents before submitting the completed reports to the owner of the app. The developer and owner of the App shall not be responsible for any errors, omissions, or consequences resulting from reliance on the information generated by the App.

4. User Responsibility

  • Users are solely responsible for the accuracy and completeness of all data entered into the App.
  • The App’s output depends on user-provided information, and the developer bears no responsibility for any loss, penalty, or liability arising from inaccurate or incomplete data.
  • Users must ensure that they comply with all applicable tax laws and filing requirements.

5. Limitation of Liability

To the maximum extent permitted by law, the developer or owner of the App shall not be liable for any direct, indirect, incidental, special, consequential, or punitive damages arising out of the use or inability to use the App, including but not limited to:

  • Miscalculated tax amounts;
  • Penalties or interest imposed by tax authorities;
  • Loss of data or access;
  • Technical malfunctions or inaccuracies.

6. No Guarantee of Accuracy or Availability

While reasonable efforts are made to ensure the App operates correctly, no guarantee is given that the App will be free from errors, interruptions, or technical issues. The developer reserves the right to modify, suspend, or discontinue any part of the App without notice.

7. Data Privacy

User data may be stored and processed in accordance with the Privacy Policy of the App. Personal data will not be shared with third parties except as required by law or with user consent. The App does not transmit sensitive information to the Inland Revenue Department on behalf of the user unless explicitly stated.

8. Intellectual Property

All content, design, code, and materials within the App are the intellectual property of Ceylon Business Guardian (PVT) Ltd. Users are granted a limited, non-transferable license to use the App for personal, non-commercial purposes.

9. Indemnification

By using the App, you agree to indemnify and hold harmless the developer, its officers, and affiliates from any claims, losses, damages, or expenses (including legal fees) resulting from your use of the App, violation of these Terms, or misuse of data.

10. Governing Law

These Terms shall be governed by and construed in accordance with the laws of the Democratic Socialist Republic of Sri Lanka. Any disputes shall be subject to the exclusive jurisdiction of the courts of Sri Lanka.

11. Changes to Terms

The developer reserves the right to modify or update these Terms at any time. Any changes will take effect immediately upon publication within the App or website. Continued use of the App signifies acceptance of such updates.

12. Contact Information

Email: info@cbguardian.lk
Address: 55/1/1 Horana Rd, Bandaragama