Refund Policy for Service Fees

A. General Refund Policy

1. Consultations and Seminars   

· If the reservation is canceled more than 48 hours prior to the scheduled consultation or seminar, a full refund will be issued using the original payment method. If the reservation is canceled within 48 hours of the scheduled date, no monetary refund will be issued; however, the full amount will be converted into credits, which may be used toward a consultation within 6 months.
 

2. System Usage Fees & Tax Form Preparation Fees

· Refunds are not available once the work has been completed or once any materials, programs, or services have been provided. However, refunds may be granted under the provisions of Section B below.

· (This corresponds to Article 17(2) Item 5 of the Consumer Protection Act, which allows no withdrawal once a service or digital content has commenced.)
· If the client requests a refund due to a change of mind after system usage is completed and payment is made, the refund will be processed according to Section C below.

B. Refunds Due to Professional Fault

1. If a service is not performed as initially agreed due solely to the professional’s responsibility, or if the work is performed in a seriously inadequate manner by general standards, the client may receive a full refund of the total amount paid.

C. Refunds Due to Client Responsibility

1. If the client requests a refund due to personal reasons (such as change of mind or incorrect service selection), or due to the application of posted additional charges, a minimum of 10% system usage fee will be deducted. Refunds will then be issued according to the detailed rules below.

[Online Service Clients]

1. Form 1040 / Form 709 / Form 3520 / Form 8843

- After the professional begins reviewing the wizard submission: → 30% deduction (system fee + review fee), balance refunded.

- After draft results are delivered to the client or after a signature request is sent: → No refund.
- If it is discovered that another tax professional impersonated or fraudulently acted on behalf of the client: → Service will be terminated and no refund will be issued.

2. FBAR / Form 4868

- After system usage and payment completion, but before automatic submission to the government: → 10% system fee deducted, balance refunded.

- After electronic submission to the government database: → No refund.

3. FATCA

- After system usage and payment completion, but before automatic submission: → 10% deduction, balance refunded.

- After preparation work on the form has begun: → 50% deduction, balance refunded.

- After draft results are delivered to the client or a signature request is sent: → No refund.

4. ITIN

- After system usage and payment, if the applicant is determined to not meet eligibility requirements for ITIN issuance: → 10% system fee deducted, balance refunded.

- After wizard review or application preparation has begun, and an email requesting additional documents or payment has been sent: → 30% deduction, balance refunded.

- After the ITIN application is delivered to the client or a signature request is sent: → No refund.

5. Tax Transcript

- After system usage and payment, and after submitting Form 2848 (Power of Attorney) to the IRS: → 50% deduction, balance refunded.

- After the transcript has been delivered to the client: → No refund.

[Offline Service Clients]

1. Before the client submits the completed workbook or income documentation: → 10% of the total quoted fee deducted, balance refunded.

2. After the client submits the workbook or income documentation: → The retainer fee is non-refundable.

3. After draft returns are delivered to the client or a signature request is sent: → No refund.