The Terms constitute a legally binding agreement between you and Kryptoro Pty. Ltd., which is a company incorporated under the laws of South Afrca. For further information on Kryptoro Pty. Ltd., and its operating subsidiaries, please see the Company Information page. For the purposes of these Terms, any reference to “we” “us” “our” “Kryptoro” and/or any similar term shall be construed as reference to Kryptoro Pty. Ltd.
By registering for and opening a Kryptoro Account, you unconditionally accept these Terms and agree to be bound by and act in accordance with them. You also accept and agree that you are solely responsible for understanding and complying with all laws, rules, regulations and requirements of the jurisdiction in which you live that may be applicable to your use of the Kryptoro Site and/or your Kryptoro Account, including but not limited to, those related to export or import activity, taxes or foreign currency transactions.
Please read these Terms carefully before using the Kryptoro Site because they affect your legal rights and obligations.
AMENDMENT OF TERMS
Kryptoro may amend the Terms from time to time. You should visit the Kryptoro website regularly to check when the Terms were last updated (as displayed at the top of this document) and to review the current Terms. We will do our best to notify you of any amendments to the Terms that we consider likely to materially affect your rights and obligations. Any such notice will be posted on the Kryptoro Site, or sent by email to the address associated with your Kryptoro Account (see Electronic Communications).
The continued use of your Kryptoro Account, after any amendment to these Terms, constitutes your acceptance of the Terms, as modified by such amendment. If you do not accept the Terms, or any amendment to them, you must immediately stop using the Kryptoro Site and your Kryptoro Account.
By opening a Kryptoro Account, you expressly warrant and represent that:
You are 18 years of age or over and have full capacity to accept the Terms and enter any transaction available through the Kryptoro Site;
You will not open, or attempt to open, a Kryptoro Account under any name except your own; or use your Kryptoro Account to carry out transactions on behalf of a third party;
You will follow the Kryptoro Business account application process if you seek to open and use a Kryptoro Account for a non-individual legal entity (e.g. a company, trust or partnership);
You will not have more than one Kryptoro Account; use or access any Kryptoro Account other than your own; or assist any other person in obtaining unauthorised access to any Kryptoro Account;
You will provide security for transactions carried out through your Kryptoro Account by ensuring there is sufficient Local Currency or digital currency (as the case may be) in your Kryptoro Account in advance of any transaction;
You will not allow or facilitate the deposit of Local Currency into your Kryptoro Account unless that deposit is made in accordance with the Deposit Requirements (see Deposits);
You will not allow or facilitate the withdrawal of Local Currency from your Kryptoro Wallet to a bank account held in the name of a third party (see Withdrawals);
You will not use your Kryptoro Account for or in relation to any illegal activity, any Prohibited Activity, in violation of any laws, statutes, ordinances or regulations, or in breach of Kryptoro’s Export Controls and Sanctions requirements;
You are not a national or resident of the United States of America.
Any capitalised terms used in this Eligibility section shall have the meaning given to them in these Terms. Reference in these Terms to “Local Currency” means fiat or government issued currency (e.g. GBP, EUR, ZAR).
By opening a Kryptoro Account you accept and agree that Kryptoro may, without further notice and in its sole discretion, terminate, suspend or restrict the account of any customer who uses, or who we reasonably suspect may be using, the Kryptoro Site or any Kryptoro Account in a manner that is inconsistent with the letter or spirit of these Terms.
Before using the Kryptoro Site, you should ensure that you understand the risks involved in buying, selling or trading digital currencies. Digital currency markets can be volatile and prices can fluctuate significantly, which could result in sudden and significant increases or decreases in the value of your assets.
You should carefully assess whether your financial situation and risk tolerance is suitable for buying, selling or trading digital currency. You accept and agree that you are solely responsible for any decision to buy, sell, trade or otherwise hold or deal with digital currency.
You accept and agree that:
any communications, agreements, notices and/or any other documents (together “Communications”) relating to your Kryptoro Account or your use of Kryptoro’s services will be provided to you electronically by posting them on the Kryptoro Site, emailing them to the email address you have provided to us, or through any other form of electronic communication. You consent to receiving all Communications electronically;
you will at all times have available to you the necessary hardware and software to receive, access and retain Communications sent to you electronically, including a device with an internet connection and a valid and accessible email address;
you assume full responsibility for providing Kryptoro with a valid and accessible email address to which any Communications may be sent, and for ensuring that email address and any other contact information is kept up to date. Any Communication sent to the email address you have provided to us will be deemed to have been received by you. You can amend your contact information by signing-in to your Kryptoro Account and accessing the Settings page.
You may at any time withdraw your consent to receiving Communications electronically by contacting support@Kryptoro.com. You acknowledge that failure to give, or withdrawing, consent to receiving Communications electronically puts the security of your Kryptoro Account at risk (see Account Security) and that Kryptoro reserves the right to close your Account in the event you fail to give, or withdraw, your consent to the receipt of Communications electronically.
Kryptoro implements and maintains the highest standards of Know Your Customer (“KYC”) processes and controls as part of our commitment to combating fraud and assisting in the prevention of money laundering and terrorist financing. While our industry is largely unregulated, Kryptoro voluntarily adheres to local and international compliance standards in relation to customer due diligence, as explained on the Compliance page of the Kryptoro website.
To ensure we meet these standards, our customers are required to provide certain personal details and documents when opening a Kryptoro Account (“Identity Verification”). The nature and extent of the Identity Verification required will depend upon which of our supported countries you are resident in, and the deposit and withdrawal limits that you wish to apply to your Kryptoro Account. In certain circumstances, Kryptoro may also perform enhanced due diligence (“EDD”) procedures in relation to your Account. You accept and agree that you will remain subject to such procedures at all times.
Kryptoro reserves the right to, at any time:
restrict or suspend your Kryptoro Account when we, in our sole discretion, consider it necessary to carry out further Identity Verification and/or EDD; or
terminate your Kryptoro Account if you provide, or we suspect you have provided, false information or refuse to provide information we require for Identity Verification and/or EDD.
You accept and agree that there may be delays in accessing your Kryptoro Account, or in carrying out transactions through your Kryptoro Account, while we undertake any Identity Verification and/or EDD procedures.
Retention of information. Kryptoro is required to retain certain information and documentation obtained as part of the Identity Verification and EDD procedures. These requirements apply even when you have terminated your relationship with Kryptoro. We reserve the right to keep such information and documentation for the required period and you accept and agree that information and documentation you provide to Kryptoro may be retained by us, including following the closure of your Kryptoro Account.
THE KRYPTORO WEB WALLET
The Kryptoro Wallet allows you to send, receive and store digital currency (together, “Kryptoro Wallet Transactions”).
Local Currency in your Luno Wallet. Local Currency deposited into your Kryptoro Wallet (see Deposits) is solely for (1) the purchase of Supported Digital Currencies and/or (2) Withdrawal to an approved bank account (see Withdrawals). In certain countries we may also allow you to purchase specific goods and/or services from selected third parties using your Local Currency balance (for example, Airtime in South Africa). You accept and agree that any such purchase will be subject to these Terms.
Proceeds from the sale of Supported Digital Currencies will be credited to your Local Currency Kryptoro Wallet, less any applicable fees (as explained in Fees, and on the Fees and Features page of the Kryptoro website). Kryptoro does not pay interest on Local Currency or Supported Digital Currency balances held in your Kryptoro Wallet.
Transaction instructions. Kryptoro will process Kryptoro Wallet Transactions according to your instructions. You accept and agree that Kryptoro does not:
guarantee the identity of any user, receiver, or other party to a Kryptoro Wallet Transaction. You are solely responsible for ensuring all transaction details are correct, and you should carefully verify all transaction information prior to submitting transaction instructions to Kryptoro;
have any control over, or any liability in relation to, the delivery, quality or any other aspect of any goods or services that you may buy from or sell to any third party. Kryptoro shall not be responsible for, and will take no action in relation to, ensuring that any buyer or seller you transact with using your Kryptoro Wallet completes the relevant transaction or has the requisite authority to do so.
Receiving digital currency. You may receive Supported Digital Currency into your Kryptoro Wallet by providing the sender with a receive address generated in your Kryptoro Wallet. Your Kryptoro Wallet will only be credited with Supported Digital Currency sent to a receive address generated through your Kryptoro Wallet and associated with that Supported Digital Currency. For example, your Kryptoro Wallet will be credited with ETH when it is sent to an ETH receive address generated through your Kryptoro Wallet.
Where your identity has been verified (in accordance with the Identity Verification requirements), you may deposit Local Currency into your Kryptoro Wallet by depositing funds into a Kryptoro bank account (a “Deposit”).
Details of the Kryptoro bank account into which you must make the Deposit will be provided to you by Kryptoro, and any such bank account will be held and operated by a Kryptoro operating entity in your country or region (for more information on these entities, see the Company Information page on the Kryptoro website). You accept and agree that any information you provide to Kryptoro may be shared with such local entity, which will process Local Currency transactions in accordance with Kryptoro’s instructions.
The payment methods by which you may Deposit Local Currency will depend upon the country you are in, and are set out on the Fees and Features page of the Kryptoro website (for the purposes of these Terms, the “Supported Deposit Methods”). Where you have made a Deposit using a Supported Deposit Method, and have adhered to the Deposit Requirements (explained below), your Deposit will be allocated to your Kryptoro Wallet.
Due to legal and operational constraints, you must strictly adhere to the following Deposit requirements (the “Deposit Requirements”):
you may only make a Deposit from a bank account (or other Supported Deposit Method) held in your own name. You must not allow any third party to make a Deposit into your Kryptoro Wallet;
you may only Deposit Local Currency from a bank account (or other Supported Deposit Method) compatible with the deposit methods available in your country or region;
except in the case of a SEPA transfer, you may only make Deposits denominated in the Local Currency associated with your Kryptoro Wallet. For example, if you have a ZAR wallet, you must only make Deposits in South African Rand;
you must not use cash or cheques to make a Deposit. Luno reserves the right to refuse any Deposit made by cash or cheque. Should Luno decide, in its sole discretion, to allow a Deposit by cash or cheque on an exceptional basis, the allocation of such Deposit will be delayed to allow fraud and compliance checks to take place. Any Kryptoro Account that receives more than one cash or cheque deposit may, at Kryptoro’s sole discretion, be suspended indefinitely.
You agree to abide by the Deposit Requirements and agree and accept that failure to do so may cause delay in or failure of any Deposit reflecting in your Kryptoro Wallet, and/or restriction, suspension or termination of your Kryptoro Account.
Allocation of deposits. When you request to make a Deposit through your Kryptoro Wallet, you will be provided with a Reference Number or Unique Deposit Amount. To permit timely and successful allocation of a Deposit to your Kryptoro Wallet, you must use the Reference Number or Unique Deposit Amount when you make an online bank transfer or use any other Supported Deposit Method. Kryptoro will not be responsible for any delay in or non-allocation of Deposits to your Kryptoro Wallet where you fail to specify the required Reference Number or Unique Deposit Amount.
Deposits may take time to reflect in your Kryptoro Wallet due to bank processing times, operational processes, and/or failure by you to adhere to the Deposit Requirements. Under no circumstances will Kryptoro have any liability to you in relation to any delay in or failure of a Deposit reflecting in your Kryptoro Wallet.
Kryptoro will make all reasonable efforts to allocate Deposits that do not meet the Deposit Requirements. However, any Deposits less than the Minimum Unallocated Deposit Amount that cannot be allocated within a one month period will be retained by Kryptoro and you accept and agree that you shall have no further claim or entitlement to such funds. The Minimum Unallocated Deposit Amount shall until otherwise determined by Kryptoro be USD20.00 or the equivalent in your Local Currency.
Where you have added your bank account details to your Kryptoro Account, you may withdraw funds from your Kryptoro Wallet to your bank account (a “Withdrawal”). Kryptoro will process Withdrawals in accordance with your instructions. You are solely responsible for ensuring that any Withdrawal instructions provided to Kryptoro, including the relevant bank account number, are complete and correct and you accept and agree that under no circumstances will Kryptoro be under any obligation to reverse or amend any Withdrawal.
Kryptoro will make all reasonable efforts to process Withdrawals each business day, in accordance with the Deposit and Withdrawal Schedule on the Kryptoro website, but you accept and agree that Kryptoro provides no guarantee in relation to the Withdrawal processing period.
Withdrawals to the bank account of any third party are expressly prohibited. You agree not to make, or attempt to make, any Withdrawal of funds from your Kryptoro Wallet to the bank account of a third party and accept that any such Withdrawal may be refused and/or result in the restriction, suspension or termination of your Kryptoro Account.
THE KRYPTORO EXCHANGE
The Kryptoro Exchange is an order book exchange platform for digital currencies that is intended for use by customers with experience in and/or knowledge of similar platforms. Any person using the Kryptoro Exchange does so entirely at their own risk.
The Kryptoro Exchange is not offered to customers in all jurisdictions. This section of the Terms applies to you if you access and/or use the Kryptoro Exchange. In accessing and/or using the Kryptoro Exchange for any purpose, you agree and accept that:
all trades executed on the Kryptoro Exchange are executed automatically, based on the parameters of your order instructions, and cannot be reversed. In the case of technical issues affecting Kryptoro’s internal systems, Kryptoro may, where possible and in its sole discretion, take steps to reverse or otherwise amend a trade;
all trading on the Kryptoro Exchange is subject to Kryptoro’s fee structure, as set out on the Fees and Features page of the Kryptoro website. By using the Kryptoro Exchange, you accept and agree to all applicable fees;
Kryptoro makes no guarantee that the Kryptoro Exchange will be available without interruption; that there will be no delays, failures, errors, omissions or loss of transmitted information; or that any order will be executed, accepted, recorded, or remain open.
Kryptoro may, at any time and in our sole discretion, refuse any trade, impose limits on the trade amount permitted, or impose any other conditions or restrictions upon your use of the Kryptoro Exchange that we deem necessary. We may, for example, limit the number of open orders that you may establish or restrict trades from certain locations. Kryptoro reserves the right to take such action without prior notice.
The fees applicable to transactions undertaken on the Kryptoro Site can be viewed on the Fees and Features page of the Kryptoro website. Kryptoro reserves the right to change our fees at any time and will update the Fees and Features page accordingly. In certain circumstances, and at our sole discretion, Kryptoro may notify selected customers of a specific fee change, where we consider a change to be of particular relevance to such customers.
Send and Receive fees. You may be charged a fee to send Supported Digital Currency from your Kryptoro Wallet and/or to receive Supported Digital Currency into your Kryptoro Wallet. Fees will apply where Supported Digital Currency is sent to or received from a Supported Digital Currency address (e.g. a Bitcoin address); no fees will apply where Supported Digital Currency is sent to or received from a mobile telephone number or email address. Please see the Fees and Features page of the Kryptoro website for further information on send and receive fees.
Deposit and Withdrawal fees. All Withdrawals from your Kryptoro Wallet will incur a fee. Such fees differ by country and are set out on the Fees and Features page of the Kryptoro website. Some Deposits made using a Supported Deposit Method may incur a fee, as set out on the Fees and Features page, and cash Deposits may incur a Cash Deposit Penalty (see Deposits). Such fees will be displayed in your transaction history upon completion of the transaction.
Trade fees. Kryptoro applies a Maker / Taker fee structure for customers using the Kryptoro Exchange. Please consult the Fees and Features page of the Kryptoro website for further information on applicable Maker and Taker fees. Kryptoro will, at the time of any transaction on the Kryptoro Exchange, notify you of any fees that will apply to the transaction. By proceeding with any transaction, you accept and agree to the applicable fees. Such fees will also be displayed in your transaction history upon completion of the transaction.
Kryptoro takes security very seriously and the measures we have in place to protect your Kryptoro Account are explained on the Security page of the Kryptoro website. However, you are solely responsible for:
maintaining adequate security and control over your Kryptoro Account sign-in details, including but not limited to any passwords, personal identification numbers (PINs), API keys, or any other codes associated with your Kryptoro Account;
enabling any additional security features available to you, including the activation of two factor authentication on your Kryptoro account ;
keeping your contact details up to date so that you can receive any notices or alerts we may send to you in relation to security (see Electronic Communications);
maintaining security and control over the email mailbox, phone number and two-factor authentication applications or devices associated with your Kryptoro Account.
Failure to take the above measures, and any other security measures available to you, may result in unauthorised access to your Kryptoro Account and the loss or theft of any digital currency and/or Local Currency balances held in your Kryptoro Wallet or any linked bank account(s). Kryptoro shall have no liability to you for or in connection with any unauthorised access to your Kryptoro Account, where such unauthorised access was due to no fault of Kryptoro, and/or any failure by you to act upon any notice or alert that we send to you.
The security of your Kryptoro Account may be compromised, or interruption caused to it, by phishing, spoofing or other attack, computer viruses, spyware, scareware, Trojan horses, worms or other malware that may affect your computer or other equipment. Kryptoro strongly recommends that you regularly use reputable virus screening and prevention software and remain alert to the fact that SMS, email services and search engines are vulnerable to spoofing and phishing attacks.
Care should be taken in reviewing messages purporting to originate from Kryptoro and, should you have any uncertainty regarding the authenticity of any communication, you should log in to your Kryptoro Account through the Kryptoro website to review the communication.
To the maximum extent permitted by applicable law, you accept and agree that you have full responsibility for all activity that occurs in or through your Kryptoro Account and accept all risks of any unauthorised or authorised access to your Kryptoro Account.
While we will do everything we can to provide continuous operations, Kryptoro does not provide any warranty in relation to the availability of the Kryptoro Site or your Kryptoro Account. Without limiting the generality of the foregoing, we do not guarantee continuous access to the Kryptoro Site or your Kryptoro Account and make no representation that the Kryptoro Site, Kryptoro API, your Kryptoro Account and/or any products or services offered therein will be available without interruption; or that there will be no delays, failures, errors, omissions or loss of transmitted information.
TRANSACTIONS ON DIGITAL CURRENCY NETWORKS
When you use your Kryptoro Account to send or receive digital currency, the transaction must be confirmed and recorded in the public ledger associated with the relevant digital currency network (e.g. the Bitcoin network or the Ethereum network). That digital currency network is solely responsible for verifying and confirming any such transactions. Kryptoro cannot confirm, cancel or reverse transactions on a digital currency network, other than confirming to you that the network has completed the transaction. You accept and agree that:
Once submitted to a digital currency network, a transaction will be unconfirmed for a period of time pending sufficient confirmation of the transaction by the network. A transaction is not complete while it is in a pending state. Funds associated with transactions that are in a pending state will be designated accordingly, and will not be included in your Kryptoro Wallet balance or be available to you to conduct transactions;
When you send digital currency from your Kryptoro Account, you are authorising us to submit your transaction request to the relevant digital currency network. Once a transaction request has been submitted to the relevant digital currency network, the network will automatically complete or reject the request and neither you or Kryptoro will be able to cancel or otherwise modify your transaction.
Digital currency networks are operated by decentralised networks of independent third parties. They are not owned, controlled or operated by Kryptoro so we cannot ensure that any transaction details you submit will be confirmed by the relevant digital currency network. You agree that any transaction details you submit may not be completed, or may be substantially delayed, by the digital currency network used to process the transaction.
Network protocols and operating rules.
The underlying software protocols that govern the operation of the Supported Digital Currencies are open source. Accordingly, anyone can use, copy, modify, and distribute them and Kryptoro has no ownership of or control over these protocols. By using the Kryptoro Site, you accept and agree that:
Kryptoro is not responsible for the operation of any digital currency network’s underlying software protocols and makes no guarantee as to their availability, security, or functionality;
the underlying software protocols are subject to sudden changes in operating rules (known as “forks”), and that such forks may materially affect the value, function, and/or name of any digital currency you store in your Kryptoro Account. Should a fork occur, Kryptoro may, with or without notice to you, temporarily suspend our operations and, in our sole discretion, decide whether or not to support either branch of the forked protocol entirely; and
in the event Kryptoro decides not to support a branch of a forked protocol, you will not be given access to the assets on that fork. Those assets will be securely held by Kryptoro and we will not buy or sell them.
Local Currency deposited into your Kryptoro Wallet may only be used for the purchase of Supported Digital Currencies and/or Withdrawal to an approved bank account You must not use your Kryptoro Wallet for the purpose of storing Local Currency. Where any Local Currency in your Kryptoro Wallet is not used for a period exceeding three months, may charge and obtain from you an Inactivity Fee. Should we have reasonable grounds on which to suspect you are using your Kryptoro Wallet primarily for the purpose of storing Local Currency, Kryptoro reserves the right to restrict, suspend or terminate your Kryptoro Account.
Unclaimed property. In the event any funds are held in your Kryptoro Wallet(s) and Kryptoro has no record of any use of your Kryptoro Account for several years, and we are unable to contact you, the law in your jurisdiction may require us to report and deliver such funds to the relevant authorities as unclaimed property. To the extent permitted by applicable law, Kryptoro reserves the right to deduct a dormancy fee or other administrative charges from such unclaimed funds.
CLOSURE OF YOUR ACCOUNT
You may close your Kryptoro Account by submitting a closure request. Kryptoro will action such requests once (i) the sum of all Local Currency and digital currency balances in your Kryptoro Wallet(s) is below the Minimum Closure Amount; and (ii) no transactions have taken place in your Kryptoro Account for a period of at least 30 days. Such requirements are designed to protect you from loss and Kryptoro will not action a closure request until they are satisfied.
You accept and acknowledge that, once your Kryptoro Account is closed:
you will have no further access to it;
Kryptoro will be under no obligation to notify you of, or provide to you, any digital currency sent to any receive address associated with your Kryptoro Account; and
Kryptoro reserves the right (but has no obligation) to delete all of your information and account data stored on our servers, and also reserves the right to retain any information that is required for legal or operational reasons.
If at the date of closure of your account any Local Currency or digital currency remains in your Kryptoro Wallet(s) (i.e. funds amounting to less than the Minimum Closure Amount), you accept and agree that Kryptoro shall retain such funds and that you shall have no further claim to them. You accept and agree that Kryptoro shall not be liable to you or any third party in relation to the closure of your Account, the termination of access to your Kryptoro Account, or for the deletion of your information or Kryptoro Account data.
RESTRICTION, SUSPENSION AND TERMINATION
Kryptoro reserves the right to restrict, suspend or terminate your Kryptoro Account where:
we reasonably suspect your Kryptoro Account to be the subject of an operational or other error, in which case we may be required to suspend access to your account until such time as the error is rectified;
we reasonably suspect your Kryptoro Account has been or is being used in relation to any unlawful, fraudulent or Prohibited Activity, or in breach of these Terms;
we reasonably suspect you or your Kryptoro Account is or has been associated with, or poses a high risk of, money laundering, financing of terrorism, fraud, or any other financial crime;
we reasonably suspect you of taking any action that Kryptoro considers to be a circumvention of Kryptoro’s controls, including but not limited to opening multiple Kryptoro Accounts;
we reasonably suspect your involvement in any attempt to gain unauthorised access to any Kryptoro Account;
your Kryptoro Account is or appears to be the subject of any legal, regulatory or government process and/or we, in our sole discretion, consider there to be a heightened risk of legal or regulatory non-compliance associated with your Kryptoro Account;
we are compelled to do so by a prima facie valid subpoena, court order, or other binding order of a government or regulatory authority; or
your name appears on a government or international body sanctions list.
Kryptoro will make all reasonable efforts to provide you with notice of any decision to restrict, suspend or terminate your Kryptoro Account, unless we are prevented from doing so by any legal or regulatory process or requirement, or where doing so may compromise Kryptoro’s security and/or risk management procedures. You accept and agree that Kryptoro is under no obligation to disclose to you the fact of or reason for any decision to restrict, suspend or terminate your Kryptoro Account, and shall have no liability to you in connection with the restriction, suspension or termination of your Kryptoro Account.
USE OF KRYPTORO API
This section applies to any use of the Kryptoro Application Programming Interface and any associated documentation or materials (together, the “Kryptoro API”, Any use of the Kryptoro API is subject to this section and, for the avoidance of doubt, the Terms in their entirety.
Any use of the Kryptoro API is entirely at your own risk. It is your responsibility to keep any API keys, passwords or other credentials relating to your use of the Kryptoro API secure, and you accept and agree that you take full responsibility for any and all requests made over the API, whether authorised by you or not.
Kryptoro sets and enforces limits on your use of the Kryptoro API (e.g. limiting the number of requests per second). You accept and agree that any circumvention of, or attempt to circumvent, these limits, or any use of the Kryptoro API that may adversely affect other users of the Kryptoro Site, may result in Kryptoro, at its sole discretion, revoking your API access.
Under no circumstances does any information contained on the Kryptoro Site, or provided to you through your Kryptoro Account or by any employee, agent or affiliate of Kryptoro, constitute financial, investment or other professional advice.
You are solely responsible for any decision to store, buy or sell digital currency, and such decision should take into account your risk tolerance and financial circumstances. For more information on the risks involved. You should consult your legal or tax professional in relation to your specific situation.