1. Our fees are based on the estimated time required to perform the required services. Amount and due dates will be explained in our proposal.
2. The following rules are considered in fixing our fees:
a. Not to exceed the value of our service.
b. To be competitive considering market prices.
c. To be fair.
3. Our fees are due for settlement in payments. Amount of each payment represent a certain percentage of the fees. Last payment falls due at completing the job.
4. Our proposed fees normally cover only the estimated time for performing the services required, as mentioned above.
Accordingly other expenses incurred by our staff necessary to perform the job (if any) such as traveling and accommodation expenses will be accounted for at actual.
5. Any changes in the scope of services required will affect our fees. The amended fees will be negotiated.
6. Time and effort required for determining some tax services, such as preparing memos for submission to courts concerning disputes, and attending the hearings cannot be fairly estimated in advance. Accordingly our fees for such services will be determined after completion of the work. Basis of calculating such fees may be agreed upon in advance.