Terms and Conditions of Use

Terms and Conditions of Use


The following terms will be assigned the following meanings when used in these Terms:

  1. "PwC" means PricewaterhouseCoopers Tax & Advisory Services (Pty) Limited, a private company duly registered in terms of the Namibian Companies Act, (hereafter referred to as “PwC”, “we”, “us”, “our”), trading as "PwC’s TaxTim", the proprietor of the Website. PwC is an entity within the PwC network of separate member firms, each of which is a separate and independent legal entity;
  2. PwC Firm(s) refers to the independent and separate network of member firms of PricewaterhouseCoopers International Limited, each of which is a separate and independent legal entity;
  3. "Intellectual Property" means, in respect of PwC’s TaxTim, all patents, trademarks, designs, logos, trade or business names, trade secrets, know-how, and copyright or any changes or additions thereto (if any), whether or not registerable, registered or application for registration of any such rights has been made in any country (including, but not limited to anything contained in and related to the Website);
  4. "the Website" means the website located at https://PwC.taxtim.com/na and all content found therein, including but not limited to any text, images, computer programs, software code, metadata, databases, graphic design elements and all other materials accessible through the Website, but expressly excluding links to external third party websites;
  5. "Party/ies" means PwC and the User, or any one of them as the context indicates;
  6. "Inland Revenue" means the Namibian Department of Inland Revenue;
  7. "Service" means the functionality of the Website which enables a User to complete their income tax return via the Website. Unless agreed otherwise with PwC in a separate agreement, “Service” specifically excludes the submission of and correspondence with Inland Revenue in respect of any tax related documents (including the personal income tax return of a User) ;
  8. "Terms" means these terms and conditions (unless specifically agreed otherwise in a separate agreement with PwC);
  9. “Commencement date” means the date on which the agreement will start on the earlier of (i) the date that you or your employer sign the engagement letter(s) (if applicable) ; or (ii) the commencement of the Services . Please note that access to the Website will not be provided to any User, unless you have agreed to these Terms and have made full payment for the Services;
  10. "User" means - 
    any person accessing any part of the Website, including the home page; or
    any person that has registered with PwC’s TaxTim through the Website in order to use Services, and a reference to "you" or “your” means you in your capacity as a User.
  11. The clause headings in these Terms have been inserted for purposes of convenience only and will not be taken into consideration in its interpretation;
  12. Any reference to:
    • the singular includes the plural and vice versa;
    • any gender includes the other genders; and
    • a natural person includes a juristic person and vice versa.
  13. Any reference to "days" means calendar days, and any time period prescribed in these Terms will be calculated by excluding the first and including the last day of that period.
  14. The word "including" means "including without limitation". The use of the word "including" followed by a specific example/s will not be construed as limiting the meaning of the general wording preceding it.
  15. Expressions defined in these Terms shall bear the same meanings in schedules or annexures to these Terms which do not themselves contain their own conflicting definitions.


Binding agreement

  1. By accessing and using the Website, the User agrees to be bound by these Terms, including any privacy, acceptable use or other policies which are published on the Website from time to time.
  2. If you do not agree to be bound by these Terms, you must exit the Website immediately. If you don't, you’re continued use of the Website will be construed as an acceptance of your intent to be bound by these Terms.
  3. If you cannot access these Terms from any link provided on the Website at any time, please request a manual copy from or contact us on +264 61 284 1070.

Use of the Website

  1. The User agrees that the User will not utilise the Website or any Service to:
    1. upload, post or otherwise transmit any content that is unlawful, harmful, abusive, defamatory, obscene or otherwise objectionable or constitutes profanity, harassment or hate speech, or which is invasive of the privacy of another;
    2. impersonate any person connected to the Website or any Service or otherwise misrepresent his or her association with any such person;
    3. take any steps to disguise the origin of any communications or content;
    4. take any steps to restrict access to any part of the Website;
    5. upload, post or otherwise transmit any content that infringes the intellectual property rights of a third party or which the User is restricted from uploading, posting or otherwise transmitting by operation of law, contract or duty of care;
    6. use the Website or any Service to engage in any unsolicited, unlawful or unauthorised marketing, advertising or promotional activities, including but not limited to the harvesting of addresses and the sending of spam and chain letters;
    7. upload, post or otherwise transmit any content that contains any malicious code which is designed to or will have the effect of disrupting in any way and to any degree the operation of the Website or any Service, and of any software, hardware or electronic communications equipment on which it relies for its operation;
    8. collect and / or store data on any other User or Users;
    9. engage in any commercial activity on or through the Website.

No offer

  1. The User should regard nothing contained in the Website as an offer, but rather as an invitation to do business.

Security and monitoring

  1. While we take reasonable measures to secure the Website and all content contained therein, PwC will not be liable for any damage caused by the malicious or unlawful use of the Website or by the introduction or downloading of any harmful or destructive data or code that is passed on to the User through the User's use of the Website.
  2. The User agrees that the User will not undertake any of the following acts:
    1. Gaining or attempting to gain unauthorised access to the Website or any part thereof;
    2. Intercepting or attempting to intercept any data contained in or transmitted to or from the Website without authority or permission to do so;
    3. Interfering or attempting to interfere with any data contained in or transmitted to or from the Website without authority or permission to do so;
    4. Using or attempting to use any device, including a computer program or a component designed primarily to overcome any security measures for the protection of data, to overcome any security measures used by PwC in relation to the Website;
    5. Interfering with the access of others to the Website which constitutes a denial, or partial denial of service to such persons;
    6. Delivering or attempting to deliver any unauthorised or malicious code or content to the Website; and/or
  3. There is no general obligation on PwC to monitor any data which is transmitted or stored via the Website; or to actively seek facts or circumstances which may indicate any unlawful activity. However, in order to provide secure Services and where required to do so under law, PwC may monitor and/or intercept electronic communications which are sent and received by the Website from time to time. The User hereby acknowledges that they are aware of such potential monitoring and/or interception and they expressly and voluntarily consent thereto.

Intellectual Property Rights

  1. All right, title and interest in and to the Intellectual Property is owned by or licensed to PwC. The User unconditionally and irrevocably agrees that under no circumstances will it acquire any right, title or interest to the Intellectual Property and nor will it assert any claim in this regard.
  2. The "PwC’s TaxTim"name and logo are owned by PwC and may not be used by the User in any manner under any circumstances, without the express prior written consent of PwC.
  3. The User shall not, under any circumstances and at any time, remove, amend, alter, copy, exploit or otherwise deal with any Intellectual Property relating to the Website or any Service.

Social media

  1. The User acknowledges and agrees that PwC is not be liable for the content of any material posted or made available on any social media platform or blog which may be displayed on or linked to the Website from time to time.


  1. In order to improve our Services, PwC may use a "cookie" and/or other similar files or programs which may place certain information on your device's hard drive when you visit the Website. A cookie is a small amount of data that our web server sends to your web browser when you visit certain parts of the Website. For more information, please see our Cookie Policy.
  2. You agree that PwC may use cookies to:
    1. allow PwC to recognise your device when you return to the Website so that PwC can understand your interest in the Website and tailor its content and advertisements to match your interests (this type of cookie may be stored permanently on your device but does not contain any information that can identify you personally);
    2. identify you after you have logged in by storing a temporary reference number in the cookie so that our web server can conduct a dialogue with you while simultaneously dealing with other customers (your browser keeps this type of cookie until you log off or close down your browser when these types of cookie are normally deleted. No other information is stored in this type of cookie);
    3. allow you to carry information across pages of the Website and avoid having to re-enter that information;
    4. allow you access to stored information if you register for any of our Services;
    5. enable us to produce statistical information (anonymous) which helps us to improve the structure and content of the Website; and
    6. enable us to evaluate the effectiveness of our advertising and promotions.
  3. Cookies do not enable us to gather personal information about you unless you provide the information to our server. Most internet browser software allows the blocking of all cookies or enables you to receive a warning before a cookie is stored. For further information, please refer to your Internet browser software instructions or help screen. Alternatively, information on deleting or controlling cookies is available at http://www.allaboutcookies.org.

Search technology

  1. PwC’s TaxTim provides search functionality on the Website. However, PwC does not warrant that such functionality will always be suitable, available and/or accurate, and it does not accept liability for any inconvenience, loss or harm that may be caused to any party as a result of the search functionality of the Website not being suitable, available and/or accurate.
  2. No technology or applications may be used to perform automated searches of the Website and its content, including the use of web crawlers or web spiders, without the express, prior written permission from PwC, unless used for the performance of its services by a legitimate search engine operator.
  3. The use of search technology in an unlawful manner, or for the collecting or harvesting of data for commercial gain, or which obstructs the efficient operation of the Website is strictly prohibited.

Hyperlinks, deep links & framing

  1. Permission to link to the Website is given without assumption of any liability on the part of PwC. PwC reserves the right to withdraw such permission at any time and for any reason.
  2. Express, prior written permission from PwC, which may be subject to any further terms and conditions that it deems fit, is required before the Website, any of its pages and/or any of the content contained therein is framed. Requests for permission can be submitted to .

Termination of access to the Website

  1. PwC reserves the right, in its sole and absolute discretion and without prior notification, to terminate access to and use of the Website by any User for any action or inaction by a User which constitutes a breach of these Terms, or as a result of events beyond the reasonable control of PwC, including technical failures, or for any other valid reason in law or for auditor independence reasons (which may restrict PwC’s ability to provide the Services to a User).

Data Protection

  1. The User agrees to act fully in compliance with applicable data protection and other laws. The User agrees that PwC may collect, process, use and store personal information for purposes of (i) providing the Services, (ii) maintaining our internal administrative or client relationship management systems, including the use of third party IT outsourced providers, (iii) quality and risk management reviews and (iv) providing you with information about our range of services. The User agrees that a PwC Firm may transfer personal information across country borders for legitimate business purposes. Where applicable the User agrees to obtain written consent from a data subject for such collection, processing, use, transfer or storage of a data subject’s personal information whenever this is required.


Privacy and Confidentiality of Communications

  1. PwC may collect personal information about you from time to time to enable it to perform and provide the Services. The User acknowledges and agrees that the Website will retain, inter alia, the information that the User inputs into the Website (including any output generated by the Website such as a personal income tax return) for such period as PwC, in its sole discretion, deems necessary.
  2. PwC will not use your personal information for any other purpose without your written consent unless otherwise provided in these terms or by law. Subject to the data protection provisions in these terms, PwC will not disclose your personal information to any third parties who are not involved in the performance of the Services unless you have given your written consent for it to do so.
  3. PwC respects the privacy of Users' personal information. Further information in this regard is contained in its Privacy Policy.
  4. Confidential information excludes any information which (i) is rightfully known to the recipient prior to its disclosure; (ii) is independently developed by the recipient without use of the confidential information; (iii) is or later becomes publicly available without violation of the agreement; or (iv) may be lawfully obtained from a third party. In providing your telephone, postal and e-mail address or similar details, you agree that PwC may contact you by these methods to keep you informed about our Services from time to time. PwC also regularly sends out newsletters to Users informing you, among other things, about new features relating to any Service and/or the Website or about relevant events in the upcoming months.
  5. If you wish to unsubscribe from any mailing list administered by PwC, send an email with the word "unsubscribe"in the subject header using the email address listed on the relevant database to


  1. In order to access any Service, User's must register an account with PwC’s TaxTim.
  2. When registering an account, User's agree that:
    1. they will provide full and accurate information when required, including a username and password;
    2. registration is for a single User and a User's username and password cannot be shared with any other person or be used to allow multiple access to other Users over a network;
    3. they will not impersonate or attempt to impersonate any other person or use any false names or details when registering; and
    4. they will frequently check and update the information pertaining to their registration.

Nature of Services

  1. In performing the Services, PwC’s TaxTim provides electronic feedback and information through the Website or via email to the User. The electronic feedback referred to in this clause is in the form of either -
    1. pre-programmed automated responses that depend on inputs from the User in using the Service; or
    2. generic responses on the PwC’s TaxTim Blog Page generated by a tax consultant in response to queries received from Users in using the Service.
  2. The User acknowledges and agrees that the electronic feedback and information referred to in clauses shall not, under any circumstances, be construed by the User as formal tax advice given by PwC and/or any tax consultant, in relation to the personal affairs of the User or otherwise.
  3. Subject to PwC’s acceptance, the User shall be entitled to engage PwC to perform other tax-related services by contacting us via . Any such engagement shall be on separate terms agreed between the User and PwC.
  4. In performing the Services, PwC will not, at any time and under any circumstances, engage with Inland Revenue on your behalf, whether directly or indirectly. For the avoidance of doubt, please note that PwC will not file any returns, correspondence or other type of documentation to Inland Revenue on your behalf. You will be solely responsible for
    1. confirming that the information contained in your tax return is complete and correct;
    2. the timeous filing of your tax return with Inland Revenue;
    3. retaining copies of the tax return and any related information generated by the Website.
  5. In performing the Services, PwC will not carry out an audit, attest or other assurance engagement nor will we accept responsibility for detecting fraud or other wrongdoing.

Modification and Termination of Services

  1. The User acknowledges and agrees that PwC may, at any time –
    1. add, remove or change any function, characteristic or feature of any Service for any reason;
    2. suspend or cancel the provision of any Service for any reason.

Payment for Services

  1. PwC accepts payments for the Services -
    1. through a credit card or cheque card; or
    2. by way of electronic funds transfer into the bank account of PwC.
  2. If you make payment for any Services by way of electronic funds transfer, please note that -
    1. You must make payment of the full amount for the Services as displayed on the Website;
    2. the reference number for the Services as displayed on the Website;
  3. For purposes of this clause, payment shall only be deemed to have been made on the date and time at which –
    1. You provide to PwC, by way of email, suitable proof of payment of the full amount for the relevant Services as displayed on the Website; and
    2. The full amount for the Services as displayed on the Website, in Namibian Dollars, inclusive of 15% VAT, clears and is irrevocably released into the bank account of PwC within 3 (three) days of the date on which you have initiated the relevant Service.
  1. PLEASE NOTE that any Services will automatically be cancelled if PwC does not receive the payment referred to above in its bank account within the stipulated timeframe. For the avoidance of doubt, you shall have no claim of any nature against PwC arising, whether directly or indirectly, from such cancellation.

Warranties given by the User

  1. You unconditionally and irrevocably warrant that -
    1. You are a natural person;
    2. You are a registered as a taxpayer with Namibian Inland revenue
    3. All of the information provided by you (or anyone else authorised by the User) pursuant to your use of a Service is complete, accurate and given promptly
  2. We will not independently verify any information given to us relating to the Services.


PwC Firms and subcontractors

  1. We may use other PwC Firms and/or subcontractors to provide the Services. We remain solely responsible for the Services.
  2. The User agree not to bring any claim whether in contract, delict or otherwise, against another PwC Firm (or against our or its partners, members, directors or employees) or our subcontractors in connection with the Services.
  3. The User will ensure that no affiliate, (unless a party to this agreement), both while they are an affiliate and thereafter, brings any claim against any PwC Firm (or our or its partners, members, directors or employees) or our subcontractors in respect of any liability relating to the Services.


  1. Neither party shall have the right to assign or otherwise transfer any of its rights or obligations under these Terms without the prior written consent of the other party. It should be noted that PricewaterhouseCoopers Tax & Advisory Services have assigned and transferred all its rights and obligations to PricewaterhouseCoopers Namibia, a partnership duly organised according to the laws of the Republic of Namibia.


  1. The entire Website, including text, images, links downloads and coding, is provided "as is" and "as available". PwC makes no representations or warranties, express or implied, including but not limited to warranties as to the correctness or suitability of either the Website or the information contained in it.
  2. The User agrees that the User's access to and use of the Website, including the downloading of any material from the Website, is at the User's own risk and that the User will be solely responsible for any damage to any information system or loss of data that results from such access and use.
  3. The Services are provided using a commercially reasonable level of skill and care. Other than as expressly set out in these terms, PwC makes no warranties regarding any service. The Services are provided "as is".
  4. PwC accepts no liability whatsoever for the misuse of Users’ user names and passwords. You agree to notify PwC immediately if our password is lost, stolen or disclosed to an unauthorised third party or otherwise compromised. You agree that you are entirely responsible for any and all activities that occur under your account.

Limitation of Liability           

  1. All information entered by you is deemed to be information which is true and correct and PwC will not be held liable under any circumstances for any errors or omissions in the information as provided by you. While all steps are taken to prevent any errors on the part of PwC, it is recorded that PwC will endeavour to repair any errors which may present, which errors are proven to be the responsibility of PwC and no liability in relation to any such errors will be attributable to PwC.
  2. The User hereby confirms and agrees that any content and information contained in the Website has not been compiled to meet the User's individual requirements and that the User is responsible for satisfying themselves that the content and information accessed and used is suited to their own requirements. If they are not so satisfied, their sole and exclusive remedy is to stop accessing and using the Website and/or Services.
  3. Information, ideas and opinions expressed in the Website or pursuant to the provision of any service do/does not constitute professional advice, or the official opinion of PwC, its directors, officers, employees, suppliers, service providers, publishers, partners, affiliates and agents. You are solely responsible for any action that you take based on the information, ideas and opinions expressed in the Website or pursuant to the provision of any service.
  4. The provision and use of any service does not create any form of professional relationship between PwC and the User.
  5. PwC, its directors, officers, employees, publishers, suppliers, internet service provider(s), partners, affiliates and agents, shall not be liable for any damage, loss, costs, penalties or liability of any nature, howsoever arising, incurred by the User or any other persons, including but not limited to direct, economic, consequential loss or loss of profits, resulting from, whether directly or indirectly -
    1. The use of, or the inability to use, the Website in any manner;
    2. The provision of any service by PwC to a User.
    3. 70. In particular, but without limitation PwC will not be liable for the following:
    4. Providing access to, or transmitting, routing or storing any data messages via the Website, provided that PwC did not initiate the transmission, select the addressee, or modify the data contained in the relevant data message and performed its functions in an automatic and technical manner;
    5. The automatic, intermediate and temporary storage of any data transmitted via the Website, where the purpose of storing such data is to make the onward transmission of the data more efficient to others upon their request, provided that PwC does not modify the data, complies with conditions and rules on accessing and updating the data, and does not interfere with the lawful use of technology, widely recognised and used in this regard;
    6. The storage of data provided by the User or any other party where PwC does not have actual knowledge that the data message or an activity relating to the data message is infringing the rights of another party, or is not aware of facts or circumstances from which the infringing activity or the infringing nature of the data message is apparent;
    7. Referring or linking a User to another webpage containing an infringing data message or infringing activity, where PwC does not have actual knowledge that the data message or activity relating to the data message is infringing the rights of another party, or is not aware of facts or circumstances from which the infringing activity or the infringing nature of the data message, and it does not receive any financial benefit directly attributable to the infringing activity or data message, and removes the reference or link within a reasonable time after being notified of the infringing activity or data message;
    8. Any penalties or charges levied by Inland Revenue on a User in relation to the tax affairs of the User.
  1. (i) loss or corruption of data from your systems, (ii) loss of profit, goodwill, business opportunity, anticipated savings or benefits or (iii) indirect or consequential loss.
  1. The User agrees that PwC’s total liability (including interest) for all claims connected with the Service whether in contract, delict or otherwise, is limited to twice the fees payable for the services that gave rise to the claim. This maximum liability will be an aggregate liability for all claims from whatever source and howsoever arising. Where PwC has entered into a separate agreement with your employer for the provision of the Services, you acknowledge and agree that you do not have a claim of any nature against PwC.
  2. Nothing in these Terms will limit a person’s liability for (i) death or personal injury caused by that person’s negligence, (ii) that person’s fraud or (iii) anything else that cannot by law be limited.
  3. Subject to clause 71 the User agrees to bring any claim whether in contract, delict or otherwise, in connection with the Services only against PwC, and not against any of our partners, members, directors or employees or against any other PwC Firm (and their partners, members, directors or employees) or our sub-contractors.
  4. If PwC is liable to the User, a court or arbitrator must limit such liability to that proportion of the fault in relation to the loss or damages (including interest and costs) suffered by you which is attributed to us by such court or arbitrator. PwC’s proportionate responsibility will be determined by taking into account the User’s contribution to the loss or damage in question or that of any other person based on relative degrees of fault. Section 1 of the apportionment of damages act, act 34 of 1956 will be applied to all claims between you and us and that “breach” or “negligence,” and “damages” or “losses,” as used herein will be deemed to fall within the meanings of “fault” and “damage” as contained in section 1 of the apportionment of damages act, 1956. PwC’s total liability to the User will be limited to the lower of the amount determined by the application of the monetary limit based upon fees paid by you, or the amount determined by the apportionment of responsibility, as the case may be.


  1. The User unconditionally and irrevocably indemnifies PwC, its directors, officers, employees, publishers, suppliers, internet service providers, servants, sub-contractors, partners, subsidiaries and affiliates from any demand, action or application or other proceedings, including for attorney’s fees (on an attorney and own client scale) and related costs made by any third party and arising out of or in connection with, whether directly or indirectly -
    1. The User's use of the Website, third party websites linked to from the Website or any of the content offered through this or any other sites linked to.
    2. The provision of any Services/services by PwC to the User.

Applicable law and jurisdiction

  1. The User hereby agrees that the law applicable to these Terms, their interpretation, and any matter arising from these Terms will be the law of the Republic of Namibia.
  1. The Website is owned, hosted and maintained within the Republic of South Africa.
  2. When using the Website and agreeing to these Terms, you agree that such use and agreement is deemed to have taken place in Windhoek, Republic of Namibia.

Dispute resolution

  1. In the event of any dispute or difference arising between the Parties relating to or arising out of these Terms, including the implementation, execution, interpretation, rectification, termination or cancellation of the agreement constituted thereby, the said dispute or difference shall be submitted to arbitration in Windhoek in accordance with the provisions of the Namibian Arbitration Act, Act 42 of 1965 by an arbitrator or arbitrators appointed by the Law Society of Namibia or as per written agreement between the parties.
  2. Notwithstanding anything to the contrary contained herein, any party to the arbitration may seek interlocutory relief in any competent court having jurisdiction pending the institution of appropriate proceedings for the enforcement of any rights under this agreement.
  3. The parties undertake to keep the arbitration, including the subject matter of the arbitration and the evidence heard during the arbitration, confidential and not to disclose it to anyone except for the purposes of an order to be made in the arbitration.
  4. The decision of the arbitrator shall, in the absence of manifest error, be final and binding on the Parties and may be made an order of any competent court in the Republic of Namibia at the instance of any party.
  5. These provisions are separate and severable from the rest of this agreement and, accordingly, will remain in effect despite the termination or invalidity for any reason of these Terms.
  6. Any claims must be brought no later than 2 years after the date the claimant became aware or should reasonably have become aware of the potential claim and, in any event, no later than 3 years after any alleged breach.

Amendment of these Terms 

  1. PwC reserves the right, at any time, to amend any of these Terms without any specific notice being given to the User. An updated version of the Terms will be posted on the Website and it will be the sole responsibility of the User to check and read the latest version of these Terms when accessing the Website.
  2. If the User objects to any amendment of these Terms, their sole remedy will be to terminate their access and use of the Website.

General provisions

  1. Each term of these Terms is deemed to be separate and severable from each other and if any term or condition contained in these Terms is found by any court of competent jurisdiction to be invalid and/or unenforceable then, notwithstanding such invalidity and/or unenforceability, the remaining terms and conditions will be and remain of full force and effect.
  2. These Terms of use, together with the Privacy Policy, and any other policies published on the Website and any other related Engagement Letter(s(, if applicable), constitute the entire agreement between the parties regarding the access and use of the Website. No other agreements, representations or warranties between the parties regarding the access and use of the Website other than those set out herein are binding on the parties.
  3. No latitude, extension of time or other indulgence which may be given or allowed by any party to the other in respect of the performance of any obligation under these Terms will be construed to be an implied consent or election by such party, or operate as a waiver or a novation of, or otherwise affect any of the party's rights in terms of or arising from these Terms.