智稅通TaxSmarter1. 教育工具，不是專業服務 / Educational tool, not professional service
網站、App、指南、計算機及報稅精靈只提供一般香港稅務教育、整理提示及估算。它們不構成稅務、會計、法律、投資或其他專業意見，也不會為你建立稅務代理、專業顧問或客戶關係。使用服務不會形成專業人士與客戶之間的關係。
The website, app, guides, calculators and wizard provide general Hong Kong tax education, organisation prompts and estimates only. They are not tax, accounting, legal, investment or other professional advice, and do not create a tax-agent, adviser or professional-client relationship.
網站及 App 不能代表你向 IRD 報稅、申請、更正或提出反對，亦沒有與 IRD、eTAX 或你的稅務帳戶連接。Neither the website nor the app can file, apply, amend or object to the IRD on your behalf, and neither connects to IRD, eTAX or your tax account.
2. 支援年份、估算限制及你的責任 / Supported years, estimates and your responsibility
截至本條款生效日（2026年9月3日），網站及 App 介面標示的計算年度為 2024/25 及 2025/26；個別工具可能有不同覆蓋範圍，請以工具顯示的年度及說明為準。As of the effective date (3 September 2026), the website and app interfaces label tax years 2024/25 and 2025/26; individual tools may differ, so rely on the year and notes shown by the tool.
稅率、免稅額、扣除額、稅務局行政安排及你的事實可能改變。估算可能遺漏例外、個人入息課稅選擇、附加稅、暫繳或其他因素；我們不保證完整、準確、最新、適合某一目的或可用於任何特定個案。Tax rates, allowances, deductions, IRD practice and your facts can change. An estimate may omit exceptions, personal assessment choices, surcharges, provisional tax or other factors; we do not guarantee completeness, accuracy, currency, fitness for purpose or suitability for a particular case.
你有責任核對最新的香港稅務局官方資料 / official IRD information、你的評稅通知及報稅表，並按需要向合資格稅務或會計專業人士求助。You are responsible for checking current official IRD information, your assessment notices and tax returns, and obtaining qualified tax or accounting advice when appropriate.
3. 可接受使用 / Acceptable use
你可以為合法的個人教育、規劃及整理目的使用網站及 App。你同意：
- 遵守香港及適用於你的其他法律，不冒充他人或誤導他人；comply with Hong Kong and other applicable laws, and not impersonate or mislead anyone;
- 不以自動化方式大量抓取、探測、干擾、超載或繞過網站的安全及使用限制；not scrape at scale, probe, interfere with, overload or bypass security or usage limits by automated means;
- 不把香港身份證號碼、密碼、完整報稅表、銀行資料或不必要的敏感資料放入聯絡或意見表格；not put HKID numbers, passwords, complete tax returns, bank details or unnecessary sensitive data into contact or feedback forms; and
- 不把估算當作報稅、付款或作出高風險財務決定的唯一依據。not use an estimate as the sole basis for filing, payment or a high-risk financial decision.
我們可為維護、保安、更新或其他合理營運理由暫停、限制或移除網站或 App 的內容及功能。We may suspend, restrict or remove website or app content or features for maintenance, security, updates or other reasonable operational reasons.
4. 知識產權及資料來源 / Intellectual property and sources
服務名稱、標誌、原創文字、介面、程式碼及編排，除另有說明外，屬 TaxSmarter 或其授權人的財產。你可為個人、非商業用途瀏覽及使用網站與 App，但不得複製、改作、重新發布、出售、再授權或移除權利聲明，除非得到書面許可或法律明確容許。
The service name, logo, original text, interface, code and arrangement belong to TaxSmarter or its licensors unless stated otherwise. You may view and use the website and app for personal, non-commercial purposes, but may not copy, adapt, republish, sell, sublicense or remove rights notices without written permission or a clear legal right.
部分稅務概念及數字參考香港稅務局公開資料及其他已標示來源；來源的版權及商標仍屬其各自擁有人，引用不表示官方認可或與 IRD 有關聯。Some tax concepts and figures refer to publicly available IRD material and other identified sources; their copyrights and marks remain with their owners, and references do not imply official approval or affiliation with the IRD.
5. 第三方連結及服務 / Third-party links and services
網站及 App 可能連結到 IRD、託管、電郵或其他第三方網站及服務。連結只為方便，並不代表 TaxSmarter 推薦、控制或保證其內容、可用性、保安或私隱做法。你使用第三方服務須遵守其自己的條款及私隱政策。
The website and app may link to IRD, hosting, email or other third-party sites and services. A link is provided for convenience and does not mean TaxSmarter recommends, controls or guarantees their content, availability, security or privacy practices. Your use of a third-party service is subject to its own terms and privacy policy.
6. 免責及責任限制 / Disclaimers and limits of liability
在適用法律容許的最大範圍內，網站及 App 按「現況」及「可提供」基礎提供，不作明示或默示的準確性、可用性、不中斷、無錯誤或適合特定用途保證。我們不保證你的結果會等同 IRD 評稅或足以支持申報、付款或爭議決定。
To the maximum extent permitted by applicable law, the website and app are provided “as is” and “as available”, without express or implied warranties of accuracy, availability, uninterrupted access, error-free operation or fitness for a particular purpose. We do not promise that an estimate will match an IRD assessment or support a filing, payment or dispute decision.
在適用法律容許的最大範圍內，TaxSmarter 不對因使用或無法使用網站或 App、依賴估算、第三方內容、服務中斷或未經授權存取而產生的間接、附帶、特殊、懲罰性或相應損害負責。這不限制任何法律不能排除或限制的責任，包括適用法律下不可放棄的權利；如法律不容許某項限制，該限制只在不違法的範圍內適用。
To the maximum extent permitted by applicable law, TaxSmarter is not liable for indirect, incidental, special, punitive or consequential loss arising from use or inability to use the website or app, reliance on an estimate, third-party content, interruption or unauthorised access. Nothing excludes or limits liability that cannot lawfully be excluded or limited, including non-waivable rights under applicable law; where a limitation is unlawful, it applies only to the lawful extent.
7. 條款更新、香港法律及聯絡 / Changes, Hong Kong law and contact
我們可因服務、法律、保安或其他營運需要更新本條款。更新版本會在本頁公布並標示新的生效日期；如你在更新後繼續使用網站或 App，即表示你接受更新後條款。We may update these terms for service, legal, security or operational reasons. An updated version will be posted here with a new effective date; continued use of the website or app after an update means you accept the updated terms.
本條款受香港特別行政區法律管轄。除適用法律另有規定外，與本網站或 App 有關的爭議須受香港法院的非專屬司法管轄。These terms are governed by the laws of the Hong Kong Special Administrative Region. Unless applicable law requires otherwise, disputes relating to the website or app are subject to the non-exclusive jurisdiction of the courts of Hong Kong.
一般查詢、私隱要求或要求更正／刪除資料，請使用聯絡表格 / contact form。請勿提交 HKID 號碼、密碼或完整報稅資料。For general questions, privacy requests, or correction/deletion requests, use the contact form. Do not submit an HKID number, password or complete tax return.
網站及 App 均不是 IRD 服務，亦不提供報稅或 eTAX 連線服務。Neither the website nor the app is an IRD service or provides tax filing or eTAX connectivity.