Terms of Service and User Agreement

Act 60 Filing. Version 2026-10-19.2. Effective October 19, 2026.

Please read these Terms carefully. They include a limitation of our liability (Section 20) and an agreement to resolve disputes through mediation and then binding individual arbitration, with a class-action waiver (Section 23). You accept each of those two sections separately. You may opt out of arbitration within 30 days (Section 23.9). Nothing in these Terms takes away any right that Puerto Rico law says cannot be waived, including your right to file a complaint with the Puerto Rico Department of Consumer Affairs (DACO).

Key points (a summary only; the full Terms control)

•We prepare only the returns and filings listed in a quote you accept and an engagement letter you sign. Nothing else is included.

•You must give us complete and accurate information, including all of your income from anywhere in the world. We rely on what you give us.

•You owe your taxes. Penalties and interest are yours, except as Section 11 says.

•Every government and agency fee tied to your filings (for example DDEC, municipal, CRIM and Department of State fees) is yours too, and you pay it directly to the agency. Our fees cover our work only (Section 13.12).

•Complete information is due 30 days before each due date. If we don't have it, we file an extension where one is available and your return moves to our next filing window; if you still want the original due date, our rush price applies.

•We keep a copy of every document you give us, even if you remove it from your portal (Section 16).

•With your separate written consent, we use artificial intelligence (AI) tools on copies with identifiers removed, to review documents for your quote, check the returns we prepare and answer general questions. A person on our team reviews all AI work on your returns. You can continue without AI instead: our team prepares your returns either way, at the same price.

•Our liability is limited to the fees you paid for the service involved (Section 20).

•Disputes go to mediation, then individual arbitration in San Juan, unless you opt out (Section 23).

1. About these Terms

1.1 Agreement. These Terms of Service and User Agreement ("Terms") are a binding agreement between you and us. They take effect when you accept them electronically. If you do not agree, do not create an account or use our services.

1.2 Who "you" is. "You" means the person who accepts these Terms and every taxpayer for whom that person uses the portal or asks us for services. If you accept for a spouse, a company, a trust or anyone else, you confirm that you have the authority to bind them, and these Terms bind both you and them. Each of you is responsible for complying with these Terms.

1.3 Other documents. These Terms work together with:

1.our Privacy Notice;

2.the Consent to Electronic Records and Signatures;

3.any quote you accept;

4.any engagement letter you sign, and any change orders you approve;

5.any consent under section 7216 of the Internal Revenue Code you sign (for example, the consent for AI checks); and

6.any attestations you sign (for example, that your answers are complete).

1.4 Which document controls. For the scope, fees, deliverables and timing of an engagement, the engagement letter (including approved change orders) controls, then the accepted quote, then these Terms. For everything else, these Terms control, unless the engagement letter expressly says it replaces a numbered section of these Terms. A section 7216 consent is always a separate document. These Terms are not, and will never be treated as, your consent to disclose or use your tax return information.

1.5 Language. These Terms are written in English, and the English version governs. We may provide a Spanish translation for your convenience; if the two differ, the English version controls.

1.6 Definitions.

•"We," "us," "our" and "Act 60 Filing" mean the contracting party described in Section 2.

•"Portal" means our website at act60filing.com, the client portal, and the emails and notices we send from them.

•"Services" means the portal, our pre-engagement services and our engagement services.

•"Pre-engagement services" means the fit check, scoping questions, review of documents to scope your work, our scope assessment and our quote.

•"Engagement" means tax preparation work under a quote you accepted and an engagement letter you signed.

•"Tax authority" means the Internal Revenue Service (IRS), the Puerto Rico Department of the Treasury (Hacienda), the Puerto Rico Department of Economic Development and Commerce (DDEC), the Municipal Revenue Collection Center (CRIM), the Puerto Rico Department of State, any municipality, and any other government body.

•"Your information" means all information and documents that you, or anyone acting for you, give us, including tax return information.

2. Who we are

2.1 Contracting party now. Until Fast Filing LLC is formed, the contracting party is Brian Bailey, an individual doing business as "Act 60 Filing" in Puerto Rico.

2.2 Fast Filing LLC will take over. We expect to form Fast Filing LLC, a Puerto Rico limited liability company doing business as "Act 60 Filing," on or about January 1, 2027. When it is formed, Brian Bailey may assign these Terms, any accepted quote and your account to Fast Filing LLC, and you agree to that assignment now. We will tell you through the portal and by email when it happens. From then on, Fast Filing LLC is the contracting party.

2.3 Quotes now, paid work from January 1, 2027. We may give you a quote now. Engagements, engagement letters, deposits and all other payments start on or after January 1, 2027. Until then, the portal and our pre-engagement services are free of charge.

2.4 We are not a CPA firm. We are a tax return preparation service. We are not certified public accountants (CPAs), we are not a firm registered with the Puerto Rico Board of Accountancy, and we do not perform audits, reviews, compilations, agreed-upon procedures or any other attest service. We do not give any assurance on financial statements.

2.5 Our registrations. We prepare and sign returns only when the people doing that work hold the registrations the law requires, such as an IRS Preparer Tax Identification Number (PTIN) and registration as an Especialista en Planillas with Hacienda. We represent you before a tax authority only to the extent those registrations allow and only if your engagement includes it. If a registration we need is delayed, suspended or not renewed, we may file extensions, bring in another qualified preparer with your consent, or end the affected work and refund fees for work not yet done.

3. Eligibility and your account

3.1 Eligibility. You must be at least 18 years old and able to enter into a binding contract. The information you give us when you register must be true, complete and kept up to date.

3.2 One person per login. Your login is for you alone. Do not share it. If someone else needs access, invite them as a user (Section 3.5).

3.3 Two-step sign-in. You must set up two-step sign-in (your password or Google sign-in, plus a code from an authenticator app) before you upload documents, see sensitive information or sign anything. When you sign a document, we ask for a fresh code. Keep the device that produces your codes secure. If you lose it, we will verify your identity before restoring access, which can take time; we are not responsible for delays this causes.

3.4 Keeping your credentials safe. Use a strong password that you do not use anywhere else, keep it secret, and sign out on shared devices. You are responsible for everything done with your credentials until you tell us they may have been compromised. If you suspect unauthorized access, tell us immediately by email at admin@act60filing.com.

3.5 Users you invite. An account owner may invite others (for example, a spouse, an assistant or an adviser) as a viewer, contributor or owner. Invited users can see and do what their role allows, which may include seeing your returns and documents. You are responsible for whom you invite and for what they do, and for removing access when it is no longer appropriate. We may rely on instructions from any user acting within their role.

3.6 Never give us passwords to other sites. Do not give us your passwords for SURI, your IRS online account, banks, brokers or crypto exchanges. We will never ask for them. Where we need access to a tax authority's records, we will use the authorized-representative or authorization forms the tax authority provides.

3.7 Our access. Our team may access your account to provide the services and support you. That access is logged.

3.8 Security actions. If we suspect your account is at risk, we may lock it, require a password reset or ask you to verify your identity again.

4. The portal

4.1 What the portal is. The portal is a secure website where you can check whether our services fit your situation, answer our questions, upload documents, receive document requests, quotes and drafts, approve and sign, pay, and message us.

4.2 What the portal is not. The portal is not do-it-yourself tax software. It does not file anything without our review and your authorization. General content in the portal (for example, filing calendars, explanations of forms and status screens) is general information, not advice about your situation, and may be out of date. Advice about your situation is what one of our preparers tells you in writing as part of an engagement.

4.3 Availability. We work to keep the portal available and secure, but we do not promise that it will be uninterrupted or free of errors. We may take it offline for maintenance and may change, add or remove features. Keep your own copies of your documents and of everything we deliver to you.

4.4 Services run by others. Some features rely on services run by other companies or by tax authorities, such as Google sign-in, payment processing, email delivery, IRS e-file and SURI. Their own terms may apply to you. We are not responsible for their availability, errors or outages.

4.5 Our property. We own the portal and everything in it that we create, including its software, design, questionnaires, checklists, templates, pricing and methods. We give you a limited, personal, revocable, non-transferable permission to use the portal for your own tax matters while these Terms are in effect. You may not copy, resell or reverse engineer any part of it.

4.6 Your information stays yours. You own your information. You give us permission to store, copy and process it only to provide the services, to comply with the law, and as your consents and our Privacy Notice allow.

4.7 Suggestions. If you send us suggestions about the portal or our services, we may use them without any obligation to you.

5. Before you hire us: fit check, scoping and quotes

5.1 No engagement yet. Pre-engagement services do not create an engagement or a preparer-client relationship for any return. Until you accept a quote, sign an engagement letter and pay any required deposit, we have no duty to prepare or file anything, to track any deadline or to advise you on any matter.

5.2 Your deadlines in the meantime. You remain responsible for every filing and payment deadline, including any that falls while you wait for or consider a quote. If a deadline is near, file an extension yourself or use another preparer.

5.3 Fit check results are general. A fit check result ("good fit," "partly a fit" or "not a fit") is based only on your answers and is not advice. When we suggest the kind of specialist to see, we are not recommending any particular person or firm.

5.4 Quotes. A quote is a fixed price for the returns, filings, taxpayers, tax years and counts it lists. It is based on what you told us and on what we read in the documents you shared. It is valid for 30 days unless it says otherwise. Each quote also lists our per-item rates. If we later find an item you did not tell us about, or that was not in those documents, we price it at those per-item rates, with the same percentage adjustments and Puerto Rico sales tax as your quote, in a change order (Section 13.4), and we do no added work until you approve it. A quote becomes binding only when you accept it and sign the engagement letter. The portal records which version of the quote terms you accepted.

5.5 We may decline. We may decline any request, quote or engagement for any lawful reason, including a conflict of interest, a matter we do not support, risk or capacity.

5.6 Documents you share for a quote. We handle documents you share for scoping as described in our Privacy Notice. AI tools process your tax return information only if you have signed the separate consent described in Section 14.

6. Our services

6.1 Only what is listed. We provide only the returns, filings, schedules, taxpayers, tax years and other deliverables listed in your accepted quote and engagement letter, plus any change orders you approve. Anything not listed is not included, even if it is related. Unless listed, these are examples of work that is not included: estimated tax payments and vouchers; FinCEN Form 114 (FBAR); IRS Forms 8938, 5471, 5472, 8865 and 8858; informative returns your businesses must file (for example, Puerto Rico Forms 480.6 and IRS Forms 1099); payroll filings; the Act 60 annual report and its fee; municipal license and volume of business declarations; CRIM personal property returns; Department of State annual reports; amended returns; responses to tax authority notices; and audits.

6.2 Timing. Once we have complete information (Section 12), we will work to file by the due date, or the extended due date if an extension is filed. Other timelines we give you are estimates.

6.3 Your review comes before filing. We give you drafts to review. We file a return only after you approve it in the portal and sign the electronic filing authorization the law requires (for example, IRS Form 8879 and the Puerto Rico equivalents).

6.4 Reviews of past returns. If your engagement includes a review of returns or filings from prior years, it is a limited review of the documents you give us to identify possible issues. It is not an audit. We do not verify your underlying records, we may not find every error, and our findings are not a legal opinion. Correcting a prior return is separate work.

6.5 Amended returns. Preparing an amended return is separate work under its own quote. Amending can increase or decrease what you owe and can draw attention from a tax authority. You decide whether to amend after we explain what we found.

6.6 Crypto reconciliation. We work from the exchange and wallet data and the records you give us. Data from exchanges and other third parties can be incomplete or wrong. Where records are missing, we may need to use reasonable estimates or methods that you approve. You are responsible for giving us a complete list of your wallets and accounts.

6.7 Working with a CPA firm. If you ask for a CPA's signature or attest work, we coordinate only with one of our partner CPA firms (Puerto Rico licensed firms we have vetted). That firm works under its own agreement with you, is independent of us, and is solely responsible for its own work, opinions and fees, which are quoted to you separately. We share your information with it only with your separate written consent.

6.8 Referrals. If we refer you to another professional, we do so as a courtesy. We are not responsible for their services. If we ever receive a fee for a referral, we will tell you before you engage that professional.

6.9 Joint returns and related taxpayers. For a joint return, both spouses are our clients and we share information about the return with both of you; we cannot keep information relevant to a joint return confidential from either spouse. When we prepare returns for related taxpayers (for example, you and a company you own), we may use information from one return to prepare another as the law allows, unless you tell us in writing not to. If a conflict of interest arises between people we serve, we may stop working for one or all of them.

7. What we do not do

We do not provide, and nothing in our work includes:

1.audit, review, compilation, agreed-upon procedures or any other attest or assurance service, including the compliance certificate an Act 60 decree holder must obtain from a CPA or attorney;

2.bookkeeping, accounting records, bank or account reconciliations, or running payroll (we file payroll and other year-round returns only if your services list them);

3.legal advice, including interpreting your decree as a contract, entity formation, estate planning and immigration matters;

4.investment, financial planning, insurance or securities advice;

5.applications for, amendments to, transfers of, or renegotiation of any Act 60 decree (or decrees under earlier incentive laws);

6.representation before any tax authority beyond what our registrations allow or beyond what your engagement includes, and any representation in collections, appeals, litigation or criminal matters;

7.incentive programs and regimes we do not support, including tax credits (for example, research and development, film, tourism and green energy credits), agriculture, manufacturing, tourism, infrastructure, film, international financial entities and insurers, private equity funds, air and maritime transport, and opportunity zones;

8.open audits, examinations or collection matters that began before our engagement, unless your engagement expressly includes them;

9.payment of your taxes or government fees: you pay them directly to the agency, and we never take money to pay them;

10.anything else not listed in your engagement letter.

If you need any of these, we may suggest the kind of professional to see.

8. Your responsibilities

You agree to:

1.Give us complete, accurate and timely information, including everything on our document request list and true answers to our questions.

2.Report all of your income from anywhere in the world, and that of every taxpayer covered by the engagement, including income you believe is exempt under your decree.

3.Give us the true facts about your residency, including the days you spend in and outside Puerto Rico, where your tax home is, your closer connections, and anything that could affect your status as a bona fide resident. Keep a complete travel log and the records that support it.

4.Comply with your decree. Meeting the conditions of your Act 60 decree (for example, annual reports, fees, required donations and residency conditions) is your responsibility. We prepare only the decree filings listed in your engagement. We do not monitor or certify your compliance.

5.Answer our questions promptly, and tell us right away about anything that changes your answers.

6.Send us every notice or letter you receive from a tax authority about the years or taxpayers we serve within 10 days of receiving it. We are not responsible for a response deadline we did not know about.

7.Review every draft carefully before you approve it, ask about anything you do not understand, and approve only if it is correct and complete. Approving a draft means you accept responsibility for its contents.

8.Pay your taxes. You are responsible for paying all taxes, estimated taxes, interest and penalties you owe, on time, directly to the tax authorities.

9.Keep your own records (receipts, statements, travel records, books) for as long as the law requires. We are not your record keeper.

10.Make your own decisions. We give advice as part of preparing your returns. Decisions about your affairs, including which positions to take after we explain the risks, are yours.

9. How we rely on your information, and our standards

9.1 Reliance. We rely on the information you, and anyone acting for you (for example, your bookkeeper, prior preparer, broker or bank), give us. We do not audit or independently verify it. We may ask questions when something seems incomplete, inconsistent or incorrect, and we may decline to proceed until we get satisfactory answers. We are not responsible for errors, omissions, penalties or other consequences caused by information that is inaccurate or incomplete, or that you did not give us on time.

9.2 Positions we will sign. We sign a return only if we believe each position on it meets the standard the law requires of a paid preparer. We may require that a position be disclosed on the return (for example, on IRS Form 8275) before we will sign. We may decline to sign a return that includes a position we cannot support, and you cannot require us to sign it.

9.3 Errors we find. If we find an error or omission in a return, ours or anyone else's, we will tell you, explain the possible consequences and recommend what to do. If you choose not to correct an error that the law requires to be corrected, we may end the engagement.

9.4 Changes in law. Our work is based on the law and tax authority guidance in effect when we do it. We are not responsible for updating completed work for later changes, unless you engage us to do so.

10. No guarantees

We do not guarantee, and nothing we say or deliver is a promise of:

1.any particular tax result, refund or amount owed;

2.that a tax authority will accept a return or a position, or will not examine, audit or challenge it;

3.the outcome of any examination, audit or dispute;

4.that the IRS, Hacienda, DDEC or any other authority will accept, process or approve any filing, report, decree matter or request, or will do so within any time;

5.that government systems (for example, IRS e-file or SURI) will be available when needed; or

6.that you meet, or will continue to meet, the conditions of any decree or the requirements for bona fide residence.

11. Taxes, penalties and interest

11.1 Your taxes are yours. You owe the taxes the law imposes on your income. An error by us does not make us responsible for tax you would have owed anyway.

11.2 Penalties and interest. Penalties and interest that a tax authority charges you are your responsibility, including those caused by late or incomplete information, positions you chose after we explained the risks, late payments, or facts you did not tell us. The only exception is a penalty or interest that a final arbitration award or court judgment determines we caused by breaching these Terms or our engagement; in that case, Section 20 (Limitation of Liability) applies to what we owe.

12. Deadlines, the 30-day rule and extensions

12.1 Complete information. "Complete information" means everything on your document request list, answers to all of our questions, and your decisions on anything we asked you to decide.

12.2 The 30-day rule. Complete information is due at least 30 days before each due date (the original due date or, after an extension, the extended due date). If we do not have complete information by then, we file an extension, where one is available, and your return moves to our next filing window, before the extended due date. If you still want us to file by the original due date, our rush price applies, and we tell you before we start whether we can meet that date.

12.3 Extensions. We file the extensions listed in your engagement letter before the due date. An extension gives you more time to file, not more time to pay. Any tax you owe is still due by the original due date, and interest and penalties may apply to late payments. We may estimate what you owe from the information available; if the estimate is too low because information was missing, the resulting interest and penalties are yours.

12.4 Filings with no extension. Some filings cannot be extended. Your quote or engagement letter will say which ones and when information for them is due.

12.5 Late or incomplete information for an extended return. If we still do not have complete information 30 days before the extended due date, we may tell you in writing that we cannot file on time, and you may need to file yourself or use another preparer. We are not responsible for the consequences.

13. Fees, deposits, change orders and payment

13.1 Fixed fees. Fees for an engagement are the fixed fees in your accepted quote and engagement letter. They cover only the work listed.

13.2 Deposit. Your engagement letter states the deposit, which is due before we start work. The deposit pays for intake, document review and preparation, and is earned once we begin that work. We refund it in full only if we have not started any work and you cancel right after paying; any other refund is at our discretion, decided case by case. If you end the engagement after we give you draft returns to review, the deposit is owed in full.

13.3 Balance. The balance is due as stated in your engagement letter, and in any case before we file. If it is unpaid as a due date approaches, we may file an extension, where available, instead of the return.

13.4 Change orders. Anything not listed in your engagement letter (for example, more taxpayers, entities, forms, accounts, K-1s, rental properties or crypto transactions than quoted, a new tax year, an amended return, or work caused by a change in law) needs a change order. In the portal we describe what we found and why, each item at the per-item rate in your engagement letter (quantity times rate), the same percentage adjustments as your engagement, the Puerto Rico sales tax and the total. We start that work only after an account owner approves the change order in the portal. The part of an approved change order that is due when you approve it, and the part added to your balance, are as your engagement letter states. If you decline a change order and the work is necessary for an accurate return, we may end the engagement (Section 19). Finding fewer items than quoted does not lower a fixed price unless we agree in writing.

13.5 Fixed prices only. We do not bill by the hour. Work outside your services gets its own fixed price in writing and starts only after you approve it.

13.6 Without AI checks. Our team prepares your returns either way. If you do not sign the AI consent (Section 14.5), or you revoke it, we do the work without AI checks, at the same price. It may take longer.

13.7 Late payment. If an amount is not paid when due, we may pause work until it is paid, and you will reimburse our reasonable costs of collecting it, including attorneys' fees, as the law allows.

13.8 Taxes on our fees. Our fees do not include any Puerto Rico sales and use tax (IVU) or other tax that applies to our services. Where the law requires, we add it to your invoice.

13.9 Withholding on our fees. If you are a business that must withhold Puerto Rico income tax on payments for services, you must withhold as the law requires unless we give you a valid Hacienda waiver certificate, and you must give us the related informative return.

13.10 Costs of responding to subpoenas. If we are required by a subpoena, summons or other legal process to produce records or testify about you or your returns in a matter to which we are not a party, you will pay a fixed price that we tell you in writing for that work, plus our reasonable costs, including attorneys' fees.

13.11 Records are returned regardless of fees. If you ask, we will return the records you gave us even if you owe us money. We may hold returns and other work we prepared until you pay for them, to the extent the law allows.

13.12 Government and other filing fees are yours. You pay every fee that a government agency or any other company charges in connection with your filings, separately from and in addition to our fees. This includes, for example, DDEC fees (such as the annual report fee and any other fee tied to your decree), municipal license tax (patente) and volume of business declaration fees, CRIM charges, Department of State annual report and other fees, any amount the IRS or Hacienda charges (including a fee for an extension or an amended return where one applies), and certified copies, courier and registered mail. Our fees cover our work only and never include these fees. You pay your taxes and government fees directly to the agency, on its own payment page; we tell you the amount, the due date and how to pay. Taxes, penalties and interest are covered in Section 11.

13.13 Ways to pay. You can pay our fees from your bank account or by card, through the portal. There is no extra charge for any payment method.

14. AI checks

14.1 How we use AI. Our own software reads your documents; no AI is needed for that. With your separate written consent, we use AI tools, currently Claude from Anthropic, PBC, on copies with identifiers removed, to: review the documents you upload for your quote; read a figure our own software could not read with confidence; check the returns we prepare before we file them; and answer questions you type in the "Message us" panel from our own approved help articles. The consent lists these uses, and we add a use only after you sign a new consent that lists it.

14.2 A person reviews the work on your returns. A member of our team reviews every AI output about your documents or returns before we rely on it or send you anything based on it. The only AI replies you see directly are general answers from our approved help articles in the "Message us" panel, marked as coming from our assistant; questions about your own return, numbers or deadlines go to a person. AI tools do not prepare, sign or file returns, do not set your price and do not make final decisions. AI tools can make mistakes; this is why we review their work and why you must review your drafts (Section 8.7).

14.3 Redaction before AI, and its limits. Before any document goes to an AI tool, our system automatically removes or replaces names, Social Security numbers and other taxpayer identification numbers, account numbers and addresses. A second automated check scans the result, and a document that fails the check is not sent. Automated redaction is not perfect. Some identifying information (for example, a name in an unusual place, handwriting or a number inside an image) may be missed and sent. The amounts, dates, payer names and descriptions in your documents are sent because we need them, and in some cases they could be linked back to you. That is why our consent covers your documents even after redaction.

14.4 Separate consent. Federal law (section 7216 of the Internal Revenue Code) requires your written consent before we disclose your tax return information to an AI provider. We ask for it on a separate screen. No AI tool processes your tax return information unless you have signed that consent and it is still in effect.

14.5 Your choice: continue without AI. You do not have to consent. Our team prepares your returns either way. If you do not consent, or you later revoke your consent, we prepare your quote and returns without AI checks, at the same price (Section 13.6). Declining never blocks anything in the portal.

14.6 No training, no other use. We do not allow your information to be used to train AI models, and we do not use your information for marketing. The AI provider's commercial terms prohibit it from training its models on what we send. Details are in our Privacy Notice and in the consent.

14.7 Our responsibility. Using AI tools does not change our responsibility for our work under these Terms, which remains subject to Section 20.

15. Electronic communications; the portal is the channel

15.1 Electronic dealings. You agree that we may provide records, notices and disclosures to you electronically, and that your electronic signatures and approvals in the portal bind you. Before your first electronic signature, we also ask you to accept our Consent to Electronic Records and Signatures.

15.2 Use the portal. The portal is our channel for documents, questions, approvals and decisions. Our emails are notices that something is waiting for you in the portal; we do not attach your tax documents to them. Never send Social Security numbers, account numbers or tax documents by email. We are not responsible for information you send us outside the portal.

15.3 Notices to you. A notice to you is given when we post it in the portal and send an email to the address in your account. Keep your email address current and check the portal regularly.

15.4 Email and phishing. We will never ask for your password or second-factor code. Treat any message asking for them as fraud and tell us.

15.5 We work in writing. We handle client matters through portal messages and email, not by phone. Every decision is confirmed in writing in the portal.

16. Records, retention and deletion

16.1 What we keep and for how long. We keep a copy of every document you give us, including any you later remove from your portal list, together with the returns we prepare, signed documents and our working papers, as part of our records. We keep our records indefinitely, as backup and to support your returns and our work if a tax authority examines a return or a claim is made, and we review what we keep each year. That is longer than the minimum the law requires preparers to keep copies (three years for federal returns and four years for Puerto Rico returns). Our Privacy Notice gives details.

16.2 Your copies. Download and keep copies of everything we deliver. After your engagement ends, your portal access may be limited, and we may close inactive accounts after giving you notice and 90 days to download your documents.

16.3 Removing documents and deletion requests. Removing a document from your portal hides it from your view; it does not delete our copy. You may ask us at any time for a copy of anything you gave us. You may also ask us to delete your information: we delete what we do not keep for the reasons in Section 16.1, and we tell you what we keep and why.

16.4 Our working papers. Our working papers, notes, analyses and internal records belong to us. We give you copies of your returns and the documents you gave us.

17. Confidentiality

17.1 Our duty. We keep your information confidential as required by federal law (including section 7216 of the Internal Revenue Code and the Gramm-Leach-Bliley Act), Puerto Rico law (including Section 6071.05 of the Puerto Rico Internal Revenue Code) and our Privacy Notice. We disclose your information only to provide the services (including to the service providers listed in our Privacy Notice, who must protect it), as you direct in a written consent, or as the law requires or permits.

17.2 Legal process. If a court, tax authority or regulator lawfully requires us to disclose your information, we will tell you before we do, unless the law prohibits it, so that you may object.

17.3 Not privileged. Communications with us are generally not protected by a legal privilege like the attorney-client privilege. Information you give us may have to be disclosed if the law requires it.

17.4 Your duty. Our quotes, pricing, questionnaires, checklists, templates and methods are confidential to us. You may share them with your own advisers and with tax authorities, but not otherwise publish or use them for any purpose other than your own tax matters.

17.5 Our work is for you. Our work is for your use only. Other people (for example, lenders, buyers, partners or DDEC) may not rely on it, and you will not give it to anyone for reliance without our written consent, other than to tax authorities and your own advisers.

18. Acceptable use

When using the portal, you will not:

1.break the law, or use the portal to prepare or file anything false or fraudulent;

2.share information about another person without their authority;

3.try to access another person's account or information, or any part of the portal you are not allowed to use;

4.probe, scan or test the security of the portal, or bypass any security measure;

5.upload malware or anything that could damage or overload the portal;

6.use automated tools to access, scrape or copy the portal or its content;

7.copy, reverse engineer or resell any part of the portal;

8.upload content unrelated to your tax matters, or content that is unlawful or offensive;

9.impersonate anyone or misstate your authority; or

10.harass, threaten or abuse our team.

19. Suspension, withdrawal and termination

19.1 By you. You may end an engagement or close your account at any time by telling us in the portal. You remain responsible for fees earned and approved costs incurred up to that point.

19.2 By us. We may suspend your access or end an engagement or these Terms if:

1.you do not pay what you owe;

2.you breach these Terms, including Section 18;

3.you give us false or misleading information, or withhold information we need;

4.you ask us to take a position we cannot support, or refuse to correct an error the law requires to be corrected;

5.a conflict of interest arises;

6.continuing would violate the law or the standards that apply to us;

7.you do not respond to us for 30 days after we ask for information;

8.your account appears to be compromised; or

9.you are abusive toward our team.

19.3 What happens when an engagement ends. We will tell you about due dates we know of that are coming up, return the records you gave us (keeping our own copies, Section 16.1), and refund anything you paid beyond the deposit for work we did not do, less approved costs (the deposit follows Section 13.2). After an engagement ends, we have no further duty to file anything or to track any deadline for you.

19.4 What survives. Sections 4.5, 9.1, 10, 11, 13, 16, 17, 20, 21, 23 and 25, and any other terms that by their nature should, survive the end of these Terms.

20. LIMITATION OF LIABILITY

This section limits what you can recover from us. Please read it carefully. You accept it with its own checkbox.

20.1 Cap. To the fullest extent the law allows, our total liability to you for all claims of any kind arising out of or relating to these Terms, the portal, or any service we provide or fail to provide, whether based on contract, negligence, statute or any other theory, is limited to the fees you actually paid us for the specific service that gave rise to the claim. If you paid nothing for that service (for example, the fit check, scoping or a quote), our total liability is limited to US$100.

20.2 Damages we are not liable for. To the fullest extent the law allows, we are not liable for any indirect, incidental, special, consequential, exemplary or punitive damages, or for any of the following, even if we were told they were possible:

1.tax you owe under the law (Section 11.1);

2.lost profits, lost savings or lost business opportunities, including tax savings you believe you could have had;

3.loss, revocation, suspension or reduction of any tax incentive, decree or decree benefit;

4.loss of data that you did not keep a copy of; or

5.costs of hiring another professional, except to the extent they are direct damages from our breach.

20.3 What this section does not limit. Sections 20.1 and 20.2 do not apply to liability that results from our gross negligence, fraud or willful misconduct, or to any liability that the law does not allow to be limited. Nothing in these Terms waives any right that Puerto Rico law makes non-waivable, including your right to file a complaint with the Department of Consumer Affairs (DACO).

20.4 Time limit for claims. To the fullest extent the law allows, any claim against us must be started (by a written notice of dispute under Section 23.2) within one year after you first knew, or reasonably should have known, of the facts giving rise to it. Otherwise the claim is permanently barred.

20.5 Claims only against the business. You agree to bring any claim only against the contracting party in Section 2, and not personally against its owners, members, managers, employees or contractors, to the fullest extent the law allows.

20.6 Why we limit liability, and how to get a higher limit. Our fixed fees are set on the basis of this section. If you want a higher limit, ask us before you accept your quote; we may offer one for a higher fee.

21. Indemnity

You will defend, indemnify and hold harmless us and our owners, members, managers, employees and contractors from all claims, losses, penalties, costs and reasonable attorneys' fees (including any preparer penalty a tax authority charges us) arising from:

1.information you, or anyone acting for you, gave us that you knew or should have known was false, incomplete or misleading, or information you withheld;

2.your breach of these Terms;

3.your violation of any law or of anyone else's rights;

4.any claim by a person whose information you gave us without their authority; and

5.anyone's reliance on our work after you gave it to them in breach of Section 17.5,

except to the extent caused by our gross negligence, fraud or willful misconduct.

22. Events beyond our control

We are not responsible for delay or failure caused by events beyond our reasonable control, including hurricanes, earthquakes, floods and other natural disasters; power, internet or telecommunications failures (including failures of the electric grid in Puerto Rico); outages or errors of IRS, Hacienda, DDEC or other government systems; acts of government and changes in law; epidemics; strikes; failures of our service providers; and cyberattacks despite our reasonable safeguards. If such an event threatens a due date, we will use reasonable efforts to file an extension or tell you promptly so you can make other arrangements. If the event lasts more than 30 days, either of us may end the affected engagement, and we will refund fees for work we did not do. This section does not excuse your obligation to pay for work we did.

23. DISPUTE RESOLUTION: MEDIATION, ARBITRATION AND CLASS-ACTION WAIVER

This section requires individual arbitration of most disputes and waives class actions. You accept it with its own checkbox. You may opt out within 30 days (Section 23.9).

23.1 Governing law. These Terms are governed by the laws of Puerto Rico and applicable federal law, including the Federal Arbitration Act, without regard to conflict-of-law rules.

23.2 Notice and informal resolution. Before starting any proceeding, the party with a dispute must send the other a written notice describing it and the relief sought (to us through the portal or by email to admin@act60filing.com). We will both try in good faith to resolve it within 30 days.

23.3 Mediation. If the dispute is not resolved, either of us may require non-binding mediation in San Juan, Puerto Rico (or by video), before a mediator we agree on or, if we cannot agree, one appointed by the arbitration provider in Section 23.4. We will share the mediator's fees equally, except that for a claim by an individual consumer we will pay them. If the dispute is not resolved within 60 days after mediation is requested, either of us may start arbitration.

23.4 Binding arbitration. Any dispute, claim or controversy arising out of or relating to these Terms, the portal or our services, including whether this section applies or is enforceable, will be resolved by binding arbitration administered by the American Arbitration Association (AAA) under its Consumer Arbitration Rules (if you are an individual using our services for personal tax matters) or its Commercial Arbitration Rules (otherwise), before one arbitrator, seated in San Juan, Puerto Rico. Hearings may be held by video. The arbitration may be conducted in English or Spanish. Judgment on the award may be entered in any court with jurisdiction.

23.5 Fees. Arbitration fees are allocated under the provider's rules. For a claim by an individual consumer, we will pay all filing, administrative and arbitrator fees beyond what the consumer rules require you to pay. Each of us pays our own attorneys' fees, unless the arbitrator awards fees under applicable law or finds a claim frivolous.

23.6 Individual claims only; class-action waiver. You and we may bring claims only individually, not as a plaintiff or class member in any class, collective, consolidated or representative proceeding. The arbitrator may award relief only to the individual party and only to the extent needed for that party's claim. If this Section 23.6 is found unenforceable for a particular claim, that claim will proceed in court, not in arbitration, and Section 23.4 will not apply to it.

23.7 Jury trial waiver. To the extent any dispute is heard in court, you and we waive any right to a jury trial, as the law allows.

23.8 What is not subject to arbitration. Either of us may bring an individual claim in a small claims procedure, if it qualifies. Either of us may ask a court for urgent relief to stop unauthorized access to or use of the portal, data or confidential information. Nothing in this section prevents you from filing a complaint with, or reporting a matter to, DACO, the IRS, the Treasury Inspector General for Tax Administration (TIGTA), Hacienda, the Federal Trade Commission or any other government agency.

23.9 Your right to opt out. You may opt out of Sections 23.3 to 23.6 by telling us within 30 days after you first accept these Terms, through the portal or by email to admin@act60filing.com, with your name and the email address of your account and a statement that you opt out of arbitration. Opting out does not affect any other part of these Terms.

23.10 Courts. For any matter not subject to arbitration, and to enforce an award, you and we submit to the jurisdiction of the courts located in San Juan, Puerto Rico (the Court of First Instance, San Juan Part, and the United States District Court for the District of Puerto Rico). Any hearing may be held by video where the court allows it.

24. Changes to these Terms

We may change these Terms. We will tell you about any material change through the portal and by email at least 30 days before it takes effect, and we will ask you to accept it before it applies to you. Changes do not apply to a dispute that arose before the change, and do not change the scope or fees of an engagement already in progress unless you agree. If a change affects Section 20 or Section 23, we will ask you to accept it with its own checkbox. If you do not agree to a change, you may close your account before it takes effect. A change that is not material (for example, a correction or a new contact detail) applies when we post it.

25. General terms

25.1 Entire agreement. These Terms and the documents listed in Section 1.3 are the entire agreement between you and us about their subject and replace any earlier statements, including statements on our website or in marketing.

25.2 Severability. If any part of these Terms is found invalid or unenforceable, it will be limited to the minimum extent necessary, and the rest of these Terms will remain in effect.

25.3 No waiver. If we do not enforce a right, we have not waived it.

25.4 Assignment. You may not assign these Terms without our written consent. Brian Bailey may assign these Terms to Fast Filing LLC as described in Section 2.2, and we may assign these Terms to a successor to our business, as the law allows.

25.5 No third-party beneficiaries. These Terms do not give rights to anyone other than you and us, except that the people protected by Sections 20.5 and 21 may rely on them.

25.6 Independent contractor. We act as an independent contractor. Nothing in these Terms makes us your partner, agent, employee or fiduciary, except as the law requires.

25.7 Notices to us. Notices to us must be sent through the portal or by email to admin@act60filing.com.

25.8 Headings and examples. Headings are for convenience. The words "including" and "for example" introduce examples and do not limit the general statement before them.

25.9 Electronic acceptance. Your electronic acceptance of these Terms, and of any quote, engagement letter, change order or consent, is your signature and binds you.

26. Contact

Act 60 Filing (Brian Bailey, doing business as Act 60 Filing)

Email: admin@act60filing.com

Portal: messages inside your account at act60filing.com