Terms of Use


The following terms will be assigned the following meanings when used in these Terms:

1.   “BRC” means Bomes Resources Consulting, an enterprise duly registered in terms of the Nigerian Companies and Allied Matters Act 2004, (hereafter referred to as “BRC”, “we”, “us”, “our”)

2.   “Intellectual Property” means, in respect of BRC, all patents, trademarks, designs, logos, trade or business names, trade secrets, know-how, and copyright or any changes or additions thereto (if any), whether or not registerable, registered or application for registration of any such rights has been made in any country (including, but not limited to anything contained in and related to the Website);

3.   “the Website” means the website located at https://www.bomesresourcesconsulting.com and all content found therein, including but not limited to any text, images, computer programs, software code, metadata, databases, graphic design elements, and all other materials accessible through the Website, but expressly excluding links to external third party websites;

4.   “Party/ies” means BRC and the User, or any one of them as the context indicates;

5.   “Tax Authority” means the Federal Inland Revenue Service and State Internal Revenue Service

6.   “Service” means the functionality of the Website which enables a User to use BRC materials, tools, and publications via the Website. Unless agreed otherwise with BRC in a separate agreement, “Service” specifically excludes the accounting, tax, training, consulting services to a User;

7.   “Terms” means these terms and conditions (unless specifically agreed otherwise in a separate agreement with BRC);

8.   “Commencement date” means the commencement of the Services. Please note that access to the Website will not be provided to any User unless you have agreed to these Terms and have made full payment for the Services;

9. “User” means – 

any person that has registered with BRC through the Website to use online course, PAYE tax calculator, or any other online resource and a reference to “you” or “your” means you in your capacity as a User.
any person accessing any part of the Website, including the home page; or


10. Any reference to:

o the singular includes the plural and vice versa;

o any gender includes the other genders; and

o a natural person includes a juristic person and vice versa.

11. Any reference to “days” means calendar days, and any period prescribed in these Terms will be calculated by excluding the first and including the last day of that period.

12. The word “including” means “including without limitation”. The use of the word “including” followed by a specific example/s will not be construed as limiting the meaning of the general wording preceding it.

13. Expressions defined in these Terms shall bear the same meanings in schedules or annexures to these Terms which do not themselves contain their conflicting definitions.




Binding agreement

14. By accessing and using the Website, the User agrees to be bound by these Terms, including any privacy, acceptable use, or other policies which are published on the Website from time to time.

15. If you do not agree to be bound by these Terms, you must exit the Website immediately. If you don’t, your continued use of the Website will be construed as an acceptance of your intent to be bound by these Terms.


Use of the Website

16. The User agrees that the User will not utilise the Website or any Service to:

1. impersonate any person connected to the Website or any Service or otherwise misrepresent his or her association with any such person;

2. take any steps to disguise the origin of any communications or content;

3. take any steps to restrict access to any part of the Website;

4. use the Website or any Service to engage in any unsolicited, unlawful or unauthorised marketing, advertising or promotional activities, including but not limited to the harvesting of addresses and the sending of spam and chain letters;

5. transmit any content that contains any malicious code which is designed to or will have the effect of disrupting in any way and to any degree the operation of the Website or any Service, and of any software, hardware, or electronic communications equipment on which it relies for its operation;

6. collect and/or store data on any other User or Users;

7. engage in any commercial activity on or through the Website.


No offer

17. The User should regard nothing contained in the Website as an offer, but rather as an invitation to do business.


Security and monitoring

18. While we take reasonable measures to secure the Website and all content contained therein, BRC will not be liable for any damage caused by the malicious or unlawful use of the Website or by the introduction or downloading of any harmful or destructive data or code that is passed on to the User through the User’s use of the Website.

19. The User agrees not to undertake any of the following acts:

1. Gaining or attempting to gain unauthorized access to the Website or any part thereof;

2. Intercepting or attempting to intercept any data contained in or transmitted to or from the Website without authority or permission to do so;

3. Interfering or attempting to interfere with any data contained in or transmitted to or from the Website without authority or permission to do so;

4. Using or attempting to use any device, including a computer program or a component designed primarily to overcome any security measures for the protection of data, to overcome any security measures used by BRC concerning the Website;

5. Interfering with the access of others to the Website which constitutes a denial, or partial denial of service to such persons;

6. Delivering or attempting to deliver any unauthorized or malicious code or content to the Website; and/or


Intellectual Property Rights

20. All right, title, and interest in and to the Intellectual Property is owned by or licensed to BRC. The User unconditionally and irrevocably agrees that under no circumstances will it acquire any right, title, or interest to the Intellectual Property and nor will it assert any claim in this regard.

21. The User shall not, under any circumstances and at any time, remove, amend, alter, copy, exploit or otherwise deal with any Intellectual Property relating to the Website or any Service.

22.Reproduction, distribution, republication, and/or retransmission of material contained within The Firm Website is prohibited unless the prior written permission of Bomes Resources Consulting has been obtained.


Termination of access to the Website

23. BRC reserves the right, in its sole and absolute discretion and without prior notification, to terminate access to and use of the Website by any User for any action or inaction by a User which constitutes a breach of these Terms, or as a result of events beyond the reasonable control of BRC, including technical failures, or for any other valid reason in law or for auditor independence reasons (which may restrict BRC’s ability to provide the Services to a User).


Data Protection

24. The User agrees to act fully in compliance with applicable data protection and other laws.





Privacy and Confidentiality of Communications

25. BRC may collect personal information about you from time to time to enable it to perform and provide the Services. 

26. BRC will not use your personal information for any other purpose without your written consent unless otherwise provided in these terms or by law. Subject to the data protection provisions in these terms, BRC will not disclose your personal information to any third parties who are not involved in the performance of the Services unless you have given your written consent for it to do so.

27. BRC respects the privacy of Users’ personal information. Further information in this regard is contained in its Privacy Policy.

28. Confidential information excludes any information which (i) is rightfully known to the recipient before its disclosure; (ii) is independently developed by the recipient without use of the confidential information; (iii) is or later becomes publicly available without violation of the agreement; or (iv) may be lawfully obtained from a third party. In providing your e-mail address or similar details, you agree that BRC may contact you by these methods to keep you informed about our Services from time to time.



29. To access any Service, a User must register an account with BRC.

30. When registering an account, User’s agree that:

1. they will provide full and accurate information when required, including a username and password;

2. registration is for a single User and a User’s username and password cannot be shared with any other person or be used to allow multiple access to other Users over a network;

3. they will not impersonate or attempt to impersonate any other person or use any false names or details when registering; and

4. they will frequently check and update the information on their registration.


Nature of Services

31. The User acknowledges and agrees that the electronic correspondence and information referred to in clauses shall not, under any circumstances, be construed by the User as formal tax advice given by BRC, about the personal affairs of the User or otherwise.

32. Subject to BRC’s acceptance, the User shall be entitled to engage BRC to perform other tax-related services by contacting us via https://www.bomesresourcesconsulting.com. Any such engagement shall be on separate terms agreed between the User and BRC.


Modification and Termination of Services

33. The User acknowledges and agrees that BRC may, at any time –

1. add, remove or change any function, characteristic, or feature of any Service for any reason;

2. suspend or cancel the provision of any Service for any reason.


Payment for Services

34. BRC accepts payments for the Services –

1. through a card payment; or

2. by way of electronic funds transfer into the bank account of BRC.

35. If you make payment for any Services by way of electronic funds transfer, please note that you must make payment of the full amount for the Services as displayed on the Website;

36. For purposes of this clause, payment shall only be deemed to have been made on the date and time at which –

1. You provide to BRC, by way of email, suitable proof of payment of the full amount for the relevant Services as displayed on the Website; and

2. The full amount for the Services as displayed on the Website, in Nigerian Naira, clears and is irrevocably released into the bank account of BRC within 3 (three) days of the date on which you have initiated the relevant Service.

37. PLEASE NOTE that any Services will automatically be canceled if BRC does not receive the payment referred to above in its bank account within the stipulated time frame. For the avoidance of doubt, you shall have no claim of any nature against BRC arising, whether directly or indirectly, from such cancellation.



38. The entire Website, including text, images, links downloads and coding, is provided “as is” and “as available”. BRC makes no representations or warranties, express or implied, including but not limited to warranties as to the correctness or suitability of either the Website or the information contained in it.

39. The User agrees that the User’s access to and use of the Website, including the downloading of any material from the Website, is at the User’s own risk and that the User will be solely responsible for any damage to any information system or loss of data that results from such access and use.

40. BRC accepts no liability whatsoever for the misuse of Users’ usernames and passwords. You agree to notify BRC immediately if our password is lost, stolen, or disclosed to an unauthorized third party or otherwise compromised. You agree that you are entirely responsible for all activities that occur under your account.


Limitation of Liability          

41. The User hereby confirms and agrees that any content and information contained in the Website has not been compiled to meet the User’s requirements and that the User is responsible for satisfying themselves that the content and information accessed and used is suited to their requirements. If they are not so satisfied, their sole and exclusive remedy is to stop accessing and using the Website and/or Services.

42. Certain parts of this site may link to external internet sites, and other external internet sites may link to this website. Bomes Resources Consulting is not responsible and does not necessarily sponsor, endorse or otherwise approve of the content of any external internet sites. Bomes Resources Consulting includes these links solely as a convenience to you, and the presence of such a link does not imply a responsibility for the linked site or an endorsement of the linked site, its operator, or its contents.

43. Information, ideas, and opinions expressed in the Website or under the provision of any service do/do not constitute professional advice, or the official opinion of BRC, its directors, and employees. You are solely responsible for any action that you take based on the information, ideas, and opinions expressed on the Website or pursuant to the provision of any service.

44. The provision and use of any service does not create any form of a professional relationship between BRC and the User.

45. BRC, its directors, and employees, shall not be liable for any damage, loss, costs, penalties, or liability of any nature, howsoever arising, incurred by the User or any other persons, including but not limited to direct, economic, consequential loss or loss of profits, resulting from, whether directly or indirectly –

1. The use of, or the inability to use, the Website in any manner;

2. The provision of any service by BRC to a User.

46. 1. Providing access to, or transmitting, routing, or storing any data messages via the Website, provided that BRC did not initiate the transmission, select the addressee, or modify the data contained in the relevant data message and performed its functions automatically and technically;

2. The automatic, intermediate, and temporary storage of any data transmitted via the Website, where the purpose of storing such data is to make the onward transmission of the data more efficient to others upon their request, provided that BRC does not modify the data, complies with conditions and rules on accessing and updating the data, and does not interfere with the lawful use of technology, widely recognised and used in this regard;

3. Any penalties or charges levied by the Tax Authority on a User in relation to the tax affairs of the User.

4. (i) loss or corruption of data from your systems, (ii) loss of profit, goodwill, business opportunity, anticipated savings or benefits or (iii) indirect or consequential loss.

47. The User agrees that BRC’s total liability (including interest) for all claims connected with the Service whether in contract, delict or otherwise, is limited to the fees payable for the services that gave rise to the claim. This maximum liability will be an aggregate liability for all claims from whatever source and howsoever arising. 

48. Nothing in these Terms will limit a person’s liability for (i) death or personal injury caused by that person’s negligence, (ii) that person’s fraud or (iii) anything else that cannot by law be limited.

49. If BRC is liable to the User, a court or arbitrator must limit such liability to that proportion of the fault in relation to the loss or damages (including interest and costs) suffered by you which is attributed to us by such court or arbitrator. BRC’s proportionate responsibility will be determined by taking into account the User’s contribution to the loss or damage in question or that of any other person based on relative degrees of fault.



50. The User unconditionally and irrevocably indemnifies BRC, its directors, employees, internet service providers, partners, from any demand, action or application or other proceedings, including for attorney’s fees (on an attorney and own client scale) and related costs made by any third party and arising out of or in connection with, whether directly or indirectly –

1. The User’s use of the Website, third-party websites linked to from the Website or any of the content offered through this or any other sites linked to.

2. The provision of any Services/services by BRC to the User.


Applicable law and jurisdiction

51. The User hereby agrees that the law applicable to these Terms, their interpretation, and any matter arising from these Terms will be the law of the Federal Republic of Nigeria.


Amendment of these Terms 

52. BRC reserves the right, at any time, to amend any of these Terms without any specific notice being given to the User. An updated version of the Terms will be posted on the Website and it will be the sole responsibility of the User to check and read the latest version of these Terms when accessing the Website.

53. If the User objects to any amendment of these Terms, their sole remedy will be to terminate their access and use of the Website.