Terms & Conditions

This website is provided for informational purposes. The content is intended to describe our services and approach, and does not constitute professional tax or accounting advice. Any information presented should not be relied upon as advice relevant to your specific circumstances.

You may use this website for lawful purposes only. You must not use it in any way that disrupts its operation, interferes with other users, or breaches applicable law or regulation.

We reserve the right to amend or withdraw website content at any time without notice. Links to third-party websites are provided for convenience only; we are not responsible for the content of those sites.

Scope of engagement: Each professional engagement is governed by a written engagement letter that sets out the agreed scope, deliverables, timeline, and fee. The engagement letter, together with these Terms and Conditions, forms the basis of the agreement between Anuman Partners and the client.

Nature of advice: Our advice reflects our professional assessment based on information provided and the applicable law and practice as at the date of the engagement. Tax and accounting practice in Thailand may change, and advice should not be assumed to remain current beyond the date of delivery without further consultation.

Client responsibilities: Clients are responsible for providing complete and accurate information relevant to the engagement. We are not responsible for conclusions that rely on information that was incomplete, inaccurate, or withheld. Final decisions and actions based on our advice remain the client's responsibility.

Confidentiality: We treat all client information as confidential and do not disclose it to third parties without the client's consent, except where required by law or applicable professional standards.

Fees are set out in the engagement letter. Quoted fees are in Thai Baht (THB) and exclusive of VAT where applicable. Payment terms are specified in the engagement letter and are typically due within 14 days of invoice unless otherwise agreed.

We reserve the right to suspend work or withhold deliverables if fees remain unpaid beyond the agreed terms. Fees for completed work are non-refundable unless otherwise stated in the engagement letter.

Out-of-scope work, where agreed in advance, will be charged at rates specified in a supplementary instruction letter.

We endeavour to provide careful and considered advice. However, our liability for any loss or damage arising from an engagement is limited to the fees paid for that specific engagement, unless otherwise agreed in writing or required by applicable professional standards.

We are not liable for losses arising from: reliance on website content that does not form part of a written engagement; changes in law or practice following the date of advice delivery; or decisions made on the basis of incomplete information provided to us.

Nothing in these terms limits our liability for fraud, gross negligence, or matters that cannot be excluded by law.

By the client: Clients may terminate an engagement by written notice. Fees for work completed to the date of termination will be due in accordance with the engagement letter.

By Anuman Partners: We may terminate an engagement with reasonable written notice if: we are unable to continue for professional or legal reasons; the client has not provided information necessary to continue the work; or fees remain unpaid beyond an extended period.