TERMS OF SERVICE

These Terms of Service ("Terms") govern your access to, and use of the tax payment support services ("Services") provided by TaxPay US Inc., a corporation organized and existing under the laws of the State of Delaware, doing business as Remitian ("Remitian"). By accessing or using the Services, you, as the taxpayer or authorized representative of a taxpayer (the "TaxPayer"), agree to be bound by these Terms, and by Remitian's Privacy Policy and represent that TaxPayer has the legal authority to do so on TaxPayer's own behalf and on behalf of any person or entity you represent. If TaxPayer does not agree to these Terms, TaxPayer must not access or use the Services.

For purposes of these Terms, the following capitalized terms shall have the meanings set forth below:

• "Account" means a unique digital account on Remitian's systems accessible online by TaxPayer through which TaxPayer may access and deliver information to and from Remitian related to the Services.
• "Designated Account" means a bank account or other financial account of TaxPayer disclosed by TaxPayer to Remitian directly or through Integration Partner to be used for settlement of Tax Funds and Remitian Fees.
• "Filing Information" means all data, documentation, and credentials concerning TaxPayer received by Remitian from the TaxPayer, Integration Partner or a designee of any of the foregoing in relation to the Services including jurisdictional filing details, registration numbers, account credentials, prior returns where applicable, payment status, power of attorney where required, and any other configuration details reasonably requested by Remitian.
• "Integration Partner" means any third-party platform or service through which the TaxPayer accesses the Services.
• "Remitian Error" means a failure by Remitian to timely complete a Transaction where such failure is solely and directly caused by Remitian and not by the TaxPayer, a third party, or any force majeure event.
• "Remitian Fees" means fees payable to Remitian in exchange for the Services (a) disclosed to the TaxPayer by Remitian or by Integration Partner prior to the applicable payment; or (b) set out in a pricing schedule or other written agreement between the parties, all of which disclosures are incorporated into these Terms by reference.
• "Tax Authority" means the Internal Revenue Service (IRS) or any federal, state, or local government agency, department, division, or other governmental body within the United States that is authorized by law to administer, collect, or enforce taxes, fees, or other governmental charges.
• "Tax Data" means Filing Information that constitutes substantive tax-related figures and information such as gross receipts, taxable amounts, exemptions, deductions, credits, and other factual information from which a tax liability may be calculated.
• "Tax Funds" means the funds provided or made available by the TaxPayer from which tax payments will be remitted to the applicable Tax Authority, including any associated fees.
• "Tax Liability" means the amount of tax, service fees or other amounts due to a Tax Authority for a specific reporting period, as supplied to Remitian by you, a Tax Authority or Integration Partner.
• "TaxPayer" means the individual or entity that engages Remitian to perform the Services described herein.
• "Third-Party Filer" means a third-party system, accessed by Remitian connecting TaxPayer accounts to a Remitian account at such third-party system, where each third-party system is approved by a Tax Authority or is accessed by using the IRS Bulk Filer system.
• "Transaction" means an actual or attempted delivery of instructions concerning a payment of a Tax Liability through the Services.

Remitian provides a secure, online platform that enables the TaxPayer to initiate Transactions with Tax Authorities.

Remitian facilitates Transactions for the TaxPayer either by using Filing Information to access official payment services provided by the relevant Tax Authority, by filling online forms using information entrusted to Remitian by the TaxPayer, by using publicly available portals or providing payment information through approved Third-Party Filer accounts. In all cases, Remitian acts solely as the TaxPayer's authorized agent for the limited purpose of transmitting Transaction to the Tax Authority and does not act as the preparer or filer of tax returns, provide tax, legal, or accounting advice, act as the legal representative of the TaxPayer, or an intermediary with authority to alter the TaxPayer's tax obligations. Remitian does not verify or guarantee the accuracy of any Filing Information or Tax Liability. The Services include the secure transmission of information in support of submitting returns, the processing of tax payment information and communications with the relevant Tax Authority regarding the status of such payments.

The Services are available only to individuals who are at least eighteen (18) years of age and to business entities in good standing under applicable law and who do not operate in high-risk industries. The Services are not available to any user whose account has been suspended or terminated by Remitian. Remitian may provide TaxPayer with a unique login and Account through which they can access the Services. The TaxPayer is responsible for maintaining the confidentiality of Account credentials, for all activity conducted through the Account, and for ensuring that all information provided to a Tax Authority, Remitian or Integration Partner remains accurate, complete, and current. Remitian shall not be liable for any loss arising from the TaxPayer's failure to protect Account access or the supply of false, misleading or out-of-date information to the Services by TaxPayer or any third party. Remitian may suspend or terminate Account access if Account credentials appear compromised, if the TaxPayer violates these Terms, or if required by applicable law or if Remitian determines that continued performance under these Terms exposes Remitian, TaxPayer or any third party to excessive legal, financial, security or reputational risk. Any suspected unauthorized use of the Account or Services must be reported promptly to support@remitian.com.

The TaxPayer must provide all required Filing Information and promptly supply Remitian with any changes to that information. Changes provided after Remitian's specified deadlines or payment schedule set up in the platform will take effect in the next payment cycle.

Remitian is entitled to rely on all Filing Information and Tax Data provided by TaxPayer, Integration Partner or Tax Authority without independent verification. The TaxPayer remains solely responsible for the accuracy and completeness of such data. The TaxPayer is solely responsible for reconciling their own bank account activity and tax statements. Remitian's payment confirmation notices are for informational purposes only and do not constitute definitive proof of payment.

Performing the Services requires Remitian to obtain, use and disclose TaxPayer tax and payment information. The TaxPayer specifically authorizes Remitian to:

• securely obtain Filing Information from Integration Partner and Tax Authority as necessary to carry out the Services, to the extent available;
• securely transmit Filing Information to the applicable Tax Authority for the purpose of initiating Transactions;
• deliver TaxPayer instructions to Tax Authority concerning the initiation of a debit from the TaxPayer's designated bank account or other Remitian approved payment method as applicable, for the approved amount of the Tax Liability within the time frame permitted by the Tax Authority prior to the applicable due date; and
• to the extent reasonably available, obtain payment status information from the Tax Authority and make such information available through the TaxPayer's account.

TaxPayer also authorizes Remitian to share with Integration Partner all Transaction-related information including the fact of collecting Filing Information, the submission of a Transaction and the status of the submission.

Integration Partners receive, process, use and disclose TaxPayer data under TaxPayer terms with the Integration Partner. Remitian is not a party to those terms and has no liability under or in respect of those terms.

This authorization remains in effect until revoked in writing, but revocation may not affect Transactions already in process.

The TaxPayer shall provide Remitian with either: (a) bank account details and any identifying information required to initiate a tax payment through the relevant Tax Authority's payment system, or (b) approved Third-Party Filer accounts and deliver payment instructions on the TaxPayer's behalf. In either case, the TaxPayer expressly authorizes Remitian, acting solely as the TaxPayer's agent, to transmit payment instructions to the Tax Authority for the taxes owed, as determined by Tax Authority or Integration Partner and any applicable Remitian Fees, as disclosed to TaxPayer in the Services. Where the payment is initiated by Automated Clearing House (ACH) debit from the TaxPayer's bank account, the TaxPayer shall ensure that sufficient funds are available no later than the deadlines specified through the Services.

Remitian will not advance funds on behalf of the TaxPayer. If a payment cannot be processed due to insufficient funds, returned or cancelled transfers, or access issues with the Tax Authority's system, the TaxPayer remains solely responsible for remitting payment to the Tax Authority and for any resulting interest, penalties, or other charges. If a payment fails and Remitian is aware of the failure, Remitian will make reasonable efforts to notify the TaxPayer (e.g., through the action center or by email) so the TaxPayer can reschedule the payment to a later date, but failure to provide such notification shall not create any liability for Remitian.

Remitian does not receive or hold funds from the TaxPayer or Tax Authority. If Remitian introduces a service in the future that involves receiving or holding such funds, these Terms will be updated accordingly.

Remitian's Fees may include an annual subscription fee per TaxPayer and/or a per-transaction fee.

Remitian Fees will be processed as a transaction that is separate from the tax payment, even where the same payment method is used. Fees may be processed at the same time as, or shortly after, the tax payment, or on a periodic aggregated basis.

Annual subscription fees are paid in advance and are non-refundable. Per-transaction fees are non-refundable once the payment instruction has been submitted to the applicable Tax Authority. In some cases, fees are paid for by an authorized representative of a TaxPayer, such as an accountant, on terms between the TaxPayer and its authorized representative.

Remitian Fees posted are exclusive of any applicable taxes, including but not limited to sales, use, and value-added taxes, all of which are payable by TaxPayer.

TaxPayer desires to effect settlement of credits and debits from the Designated Account by means of ACH, credit card (when permitted by a given Tax Authority) and/or wire transfer in conjunction with the Services provided to TaxPayer by Remitian. In accordance with this desire, TaxPayer authorizes Remitian, each Tax Authority and/or their affiliates or processors to initiate debit and credit entries to the Designated Account. TaxPayer agrees to maintain sufficient funds in Designated Account to cover debit transactions. By signing this authorization, TaxPayer states that it has authority to agree to such transactions and that the Designated Account indicated is a valid and legitimate account for the handling of these transactions. This authority is to remain in effect until Remitian receives written notice from TaxPayer revoking it. This authorization is for the payment of fees, or any other sums owed to Remitian or Remitian's affiliates. TaxPayer also certifies that the appropriate authorizations are in place to allow TaxPayer to authorize this method of settlement. All changes to the identification of the Designated Account under this authorization must be made in writing in accordance with the Agreement. TaxPayer understands that if the information supplied as to the ABA Routing Number and Account Number of the Designated Account is incorrect, and funds are incorrectly deposited, Remitian will attempt to assist TaxPayer in the recovery of such funds but has no liability as to restitution of the same. Remitian's assistance in recovering the funds, where available, will be billed to TaxPayer at Remitian's current hourly rate for such work. TaxPayer acknowledges that the origination of ACH transactions to the Designated Account must comply with the provisions of U.S. law.

The term of these Terms shall begin as of when they are accepted by TaxPayer and shall end when terminated in accordance with these Terms.

Termination by TaxPayer: TaxPayer may terminate these Terms at any time for any reason or for no reason by closing their Account. If Remitian is in breach of these Terms and such breach is not cured within thirty (30) days of notice to Remitian, TaxPayer may terminate these Terms at the end of such thirty (30) days.

Termination by Remitian: Remitian may terminate these Terms at any time for any reason or for no reason by notifying the TaxPayer by email or through the Account.

Subscriptions: Subscriptions run for a full one-year term and will automatically renew for successive one-year terms at the then-current rates unless canceled at least seven (7) days before the renewal date. Remitian reserves the right to modify its rates for any renewal term upon providing notice at least forty-five (45) days prior to the renewal date. Remitian will send the TaxPayer or its authorized representative (as applicable) a renewal reminder at least thirty (30) days before the renewal date by email to the address on file. The TaxPayer or its authorized representative may cancel online through the account settings or by contacting support@remitian.com. Charges for the renewal term will be billed to the payment method on file unless canceled at least seven (7) days before the renewal date.

Cancellation will take effect at the end of the current subscription term, and you will continue to have access to the Services until that date.

If TaxPayer has purchased a subscription and terminates before the end of the subscription term, the subscription fees paid are not refundable unless the TaxPayer is terminating for default by Remitian that remains uncured following notice as provided above.

Remitian may terminate the Services immediately if required to do so by law, by a financial institution, or in the event of a material breach of these Terms by the TaxPayer. No refunds will be issued in such cases or if TaxPayer terminates without cause.

Remitian will retain transaction data related to the Services for the current year and the previous six (6) calendar years from the date payment was made. Access to older data, if available, may be provided for an additional fee.

You understand and agree not to:

• Use the Services for any illegal purpose, including but not limited to conspiring to violate laws.
• Falsely state, impersonate, or otherwise misrepresent your identity, including but not limited to the use of a pseudonym, or misrepresenting your affiliations with a person or entity, past or present.
• Upload, email, transmit or otherwise make available any content or initiate communications which include information that you do not have the right to disclose or make available under any law or under contractual or fiduciary relationships.
• Upload, email, transmit or otherwise make available any content or initiate communication that infringes upon patents, trademarks, trade secrets, copyrights or other proprietary rights.
• Upload, email, transmit or otherwise make available any material that contains software viruses or any other computer code, files or programs designed to interrupt, destroy or limit the functionality of any computer software or hardware or telecommunications equipment.
• Forge headers or otherwise manipulate identifiers in order to disguise the origin of any communication transmitted through the Services.
• Post content in fields that aren't intended for that content.
• Interfere with or disrupt the Services or servers or networks connected to the Services, or disobey any requirements, procedures, policies or regulations of networks connected to the Services.

Remitian maintains industry-standard security controls, including SOC 2 Type II certification, to protect TaxPayer data. For more information about our security practices, visit our Trust Center.

THE SERVICES ARE PROVIDED ON AN "AS IS" AND "AS AVAILABLE" BASIS WITHOUT WARRANTIES OF ANY KIND, WHETHER EXPRESS, IMPLIED, OR STATUTORY, INCLUDING WITHOUT LIMITATION WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, OR NON-INFRINGEMENT. REMITIAN DOES NOT WARRANT THAT THE SERVICES WILL BE UNINTERRUPTED, SECURE, OR ERROR-FREE, OR THAT DEFECTS WILL BE CORRECTED.

TO THE MAXIMUM EXTENT PERMITTED BY LAW, REMITIAN SHALL NOT BE LIABLE FOR ANY INDIRECT, INCIDENTAL, SPECIAL, CONSEQUENTIAL, OR EXEMPLARY DAMAGES, INCLUDING WITHOUT LIMITATION LOST PROFITS, LOSS OF GOODWILL, OR LOSS OF DATA. IN NO EVENT SHALL REMITIAN'S TOTAL AGGREGATE LIABILITY EXCEED THE GREATER OF ONE HUNDRED U.S. DOLLARS (USD $100) OR THE TOTAL FEES PAID BY THE TAXPAYER FOR THE SERVICES IN THE TWELVE (12) MONTHS PRECEDING THE EVENT GIVING RISE TO THE CLAIM, REGARDLESS OF THE FORM OF ACTION OR THEORY OF RECOVERY.

These Terms and any disputes arising hereunder shall be governed by and construed in accordance with the laws of the State of Delaware, without regard to its conflict of laws principles.

Remitian and the TaxPayer will first attempt to resolve any dispute, claim, or controversy arising out of or relating to these Terms or the Services through good-faith discussions. If the matter cannot be resolved informally, it shall be resolved by binding arbitration conducted in Wilmington, Delaware under the laws of the State of Delaware pursuant to the arbitration rules of the American Arbitration Association, except that either party may bring a claim in small claims court. All proceedings must be conducted on an individual basis, not as part of any class, consolidated, or representative action, and both parties waive the right to a jury trial.

Remitian may update these Terms at any time. Changes will be posted in the platform and/or sent to the email on file, with the "Last Updated" date revised. Unless required by law to allow more time, changes take effect 15 days after posting. Continued use of the Services after that date means you accept the changes.