Privacy policy

Version 2026-07-18 · Effective 18 July 2026 · Governed by the Data Privacy Act of 2012 (RA 10173)

Ledgerline is a computerized accounting service for Philippine businesses. Because the books we help you keep contain financial records and tax identifiers, we treat your data — and the data you enter about your own customers, suppliers and staff — with care and in accordance with Philippine law. This policy explains what we collect, why, how we protect it, who we share it with, and the rights you have.

1. Who we are

Ledgerline is operated by Arcoute Software Publishing (“Ledgerline”, “we”, “us”), a sole proprietorship registered with the Philippine Department of Trade and Industry (DTI Business Name No. 8282012), with its principal address at Candon City, Ilocos Sur 2710, Philippines. Ledgerline is an Arcoute product and is served at ais.arcoute.com. For the purposes of the Data Privacy Act of 2012 (RA 10173, the “DPA”) and its Implementing Rules, we are a Personal Information Controller for the account-holder data described below, and a Personal Information Processor for the data you enter about third parties (see Section 3).

2. Data protection officer

We have designated a Data Protection Officer (DPO) who is accountable for our compliance with the DPA. You may reach the DPO for any privacy question, request or complaint:

• DPO: The proprietor of Arcoute Software Publishing serves as our designated Data Protection Officer.
• Email: arcouteenterprises@gmail.com
• Address: Candon City, Ilocos Sur 2710, Philippines

3. Our two roles

It matters which data we are talking about:

• As a Controller — for the personal data of the person who signs up and their account (name, email, login). We decide how this is processed to provide the service to you.
• As a Processor — for the data you enter into your books about your customers, suppliers, employees and payees (names, TINs, addresses, contact details, amounts). You remain the controller of that data; we process it only on your instructions to run the service. You are responsible for having a lawful basis to enter it (see our Terms).

4. What we collect

4.1 Account & identity data (we are the controller)

• Your name and email address;
• Your business / account name and chosen plan;
• A securely hashed password (we never store your password in readable form);
• Billing email and, when paid billing is active, payment references you record (e.g. GCash or bank-transfer reference numbers);
• Sign-in and activity metadata — timestamps, the actions taken in your account (our audit trail), and technical data such as IP address and browser type held transiently in security logs.

4.2 Business & financial data you enter (we are the processor)

The service exists to keep your books, so it holds the records you put into it, which may include sensitive personal and financial information:

• Your business tax profile — Taxpayer Identification Number (TIN), RDO, registered name and address;
• Your customers’, suppliers’ and withholding-tax payees’ names, TINs, addresses, phone numbers and emails;
• Supplier bank account numbers (where you record them);
• Your external accountant’s name, PRC number and TIN (where you record them);
• Payroll figures and employee details you record;
• Your full financial ledger — journal entries, invoices, receipts, cash and bank balances, income and expenses.

5. Why we process it, and our lawful basis

6. Who we share it with

We do not sell your data. We share it only with service providers who help us run Ledgerline, under confidentiality and data-processing terms:

• Hosting & email — Hostinger stores the application and database and delivers our system emails (account verification and, where you use the feature, invoices to your customers). Some processors may hold data on servers outside the Philippines (see Section 11).
• ChequeFlow — if you use the cheque-printing link, we pass the payee name, amount, date and remarks to ChequeFlow (also an Arcoute product) to prepare your cheque.
• Payment gateways — when paid billing is active, a payment processor (e.g. PayMongo or PayPal) may process subscription payments. Billing is currently paused (free beta), and we do not collect card details ourselves.
• Meta / Facebook — only if you accept advertising cookies (Section 9), Meta Platforms processes limited event data to measure our advertising.
• Legal & regulatory — we may disclose data where required by law, a valid legal process, or to protect rights and safety.

7. How long we keep it

We keep account data for as long as your account is active and as needed to provide the service. Please note an important limit on erasure: financial books and records must be retained under Philippine tax law (generally about ten years under the National Internal Revenue Code and BIR regulations). Where this applies, we will retain the relevant records even after an account closes or an erasure request, and delete or anonymize the rest as soon as it is no longer needed.

8. Your rights under the Data Privacy Act

Subject to the limits above, you have the right to be informed; to access your personal data; to have it corrected; to object to or restrict processing; to erasure or blocking; to data portability; to be indemnified for damage from unlawful processing; and to file a complaint with the National Privacy Commission (NPC).

• To exercise a right, email our DPO (Section 2). We will respond within a reasonable period.
• You can already view and correct your own name and email in your account settings, and export your books as CSV at any time.
• If your query is about data that appears in another Ledgerline customer’s books (because you are their customer, supplier or employee), please contact that business — they are the controller of that record, and we act on their instructions.

9. Cookies & tracking

• Strictly necessary — we set a single first-party session cookie so you can stay signed in. It is HTTP-only, same-site and secure. This cookie is required for the service and is not used for tracking.
• Local storage — we store a small amount of first-party data in your browser (your last-used screen and unsaved draft forms) so the app resumes where you left off. It never leaves your device except as part of using the service.
• Advertising / analytics — on our public pages we may load the Meta (Facebook) Pixel to measure our advertising. This loads only if you accept it in the consent banner; if you decline, no advertising cookie is set and the Pixel is never loaded. You can change your choice by clearing the banner preference in your browser.

10. How we protect it

• All traffic is encrypted in transit (HTTPS/TLS) with strict transport security;
• Each account’s books are isolated from every other account;
• Every journal entry is chained with a SHA-256 hash to the entry before it, so any silent edit is detectable — the books are tamper-evident and append-only;
• Passwords are stored only as salted hashes; the session cookie is hardened; and a strict Content-Security-Policy limits what can run on our pages.

11. International transfers

Some of our processors (for example, our hosting provider Hostinger, and — when paid billing resumes — a payment gateway) may process personal data on servers outside the Philippines. Where they do, we ensure a comparable level of protection consistent with the DPA.

12. Children

Ledgerline is a business tool and is not directed at children. We do not knowingly collect personal data from minors.

13. Changes to this policy

We may update this policy as our service or the law changes. We will revise the version and effective date at the top and, for material changes, notify account holders. Continuing to use the service after a change means you have read the updated policy.

14. Contact & complaints

For any privacy question or to exercise a right, contact our DPO at arcouteenterprises@gmail.com, or by mail at Arcoute Software Publishing, Candon City, Ilocos Sur 2710, Philippines. If you believe your rights under the DPA have been violated, you may also complain to the National Privacy Commission (privacy.gov.ph).