Terms of Service
Last updated: December 21, 2025
1. Acceptance of Terms
By accessing or using the 234Tax platform, you agree to be bound by these Terms of Service. If you do not agree to these terms, you may not use our services.
2. Professional Review Requirement
All filings submitted through 234Tax are subject to mandatory review by a qualified Chartered Accountant (CA). 234Tax does not provide "automated-only" filings. Our service consists of facilitating professional human review and digital signature.
3. User Responsibility
You are responsible for the accuracy and completeness of the data you provide. Our CAs review the data provided but do not perform a primary audit of your underlying business transactions unless explicitly contracted for such. Providing fraudulent data for tax evasion is a violation of these terms and Nigerian law.
4. Payment Terms
Fees for tax filing reviews must be paid in full before a Chartered Accountant is assigned to your filing. All fees are non-refundable once the professional review process has commenced.
5. Limitation of Liability
While our CAs strive for 100% accuracy, 234Tax is a platform. The professional responsibility for the filing rests with the signing Chartered Accountant under their professional liability protocols. 234Tax is not liable for penalties resulting from delays caused by user inaction or submission of incorrect data.