These terms apply in addition to the Terms of Service when the Subscription Services include Tax Systems’ Pillar2 product. In the event of any conflict between the terms of these Product Specific Terms and the Terms of Service then these Product Specific Terms shall prevail.
Pillar2 enables the Client to calculate any top-up tax due, ensuring compliance with all core calculations in accordance with OECD model rules and references. Pillar2 also supports GloBE Information Return (GIR) and DMTT filings.
Defined terms from the Terms of Service shall apply to these Product Specific Terms. In addition, the following terms shall have the following meanings:
Definitions #
Direct Filing: means electronic submission methods that do not require manual human intervention. Filing mechanisms involving portals, uploads, or processes requiring human interaction are excluded from the scope of direct filing.
DMTT: means Domestic Minimum Top-Up Tax calculated under the principles of the OECD model rules.
Firm Agent: means an accountancy firm using Pillar2 to provide outsourced Pillar Two compliance services acting as an agent to file on behalf of its client. The accountancy firm’s client will not have access to Pillar2.
Low Volume: applies where a Firm Agent uses Pillar2 with fewer than 10 expected clients.
Mid Volume: applies where a Firm Agent uses Pillar2 with more than 10 expected clients.
Committed Volume: applies where a Firm Agent uses Pillar2 with a minimum commitment of 100 calculations and filings.
Pillar2 Output: means any report, data, forms, direct submissions, or other downloads from Pillar2.
Direct Filing #
Direct Filing is contingent upon there being no requirement for Tax Systems to establish a local legal entity in the relevant jurisdiction. Where such a requirement exists, Tax Systems reserves the right to provide alternative solutions or approaches to support filing.
Availability #
Where a local GIR or DMTT regime diverges from the OECD Pillar Two rules, Tax Systems will support only those local adjustments that are formally published and documented within the applicable XML schemas.
For the avoidance of doubt, Tax Systems does not commit to supporting any jurisdictional adjustments that are not included in and identifiable from the published specifications. Should a local tax authority introduce changes or release new filing requirements, Tax Systems will use reasonable endeavours to update the Pillar2 product within a reasonable timeframe only on the basis that:
(i) The local tax authority has made available officially published technical specifications or filing requirements that conform to a recognised and widely adopted industry format (including, without limitation, XML, JSON, or other structured data formats), and this strictly excludes bespoke, client-specific, or non-standard specifications; and
(ii) Such updates are technically possible for Tax Systems to introduce to Pillar2.
The Client acknowledges that Tax Systems shall not be responsible for any errors, omissions, defects, inconsistencies, delays, or changes made by any local tax authority. The local tax authority creates and controls all published and technical specifications.
Responsibilities #
The Client (and each Firm Agent, if applicable) is responsible for:
(a) determining the jurisdictions in scope;
(b) the accuracy and completeness of data entered into Pillar2 or Pillar2 Output;
(c) any adjustments made to the calculations including, but not limited to, local GAAP and local legislative differences;
(d) timely submission of filings by the applicable deadlines; and
(e) reviewing any validation messages produced by the tax authority systems and addressing them.
The Firm Agent, if applicable, acknowledges and represents that it has all necessary authorisations to act and file on behalf of its clients.
Tax Systems has no responsibility for a Firm Agent’s client relationships or any permissions required to file.