Terms of service

Version 2026-07-19 · Effective 19 July 2026

These terms are an agreement between you and Ledgerline. By creating an account or using the service, you agree to them. Please read them together with our Privacy Policy.

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.

2. The service

Ledgerline is a computerized accounting and bookkeeping tool built to the Bureau of Internal Revenue (BIR) Computerized Accounting System standard. It produces journals, ledgers, cash books, financial statements, EOPT invoices, withholding-tax certificates, tax worksheets and a tamper-evident audit trail. Features may change, improve or be withdrawn over time.

3. Eligibility & your account

You must be at least 18 and authorized to act for the business whose books you keep.
You are responsible for the accuracy of the information you provide, for keeping your password secure, and for all activity under your account.
Tell us promptly of any unauthorized use of your account.

4. Acceptable use

You agree not to: use the service unlawfully; upload data you have no right to use; attempt to breach, probe or interfere with the service’s security or its tamper-evident audit chain; reverse-engineer or copy the software; or use it to harm others. We may suspend accounts that do.

5. Fees & billing

Ledgerline is unlocked with a one-time payment of ₱200, which grants access to every feature. There is no subscription and no recurring charges — you pay once. When you create an account you get full access immediately and a 12-hour window to pay the ₱200 by GCash. If the payment is not made within that window, we may place your account on hold. An account on hold is read-only: you keep full access to view and export your books, but cannot create or edit entries until the ₱200 is settled. Payment is confirmed manually; once confirmed, your access is permanent.

Refunds: the ₱200 unlock is a one-time purchase of digital access. Once your account has been unlocked, the payment is non-refundable, except where a refund is required by law.

6. Your data & your responsibilities

You own your data. The books and records you create are yours. You can export them as CSV at any time; there is no lock-in.
You control the third-party data you enter. When you record details about your customers, suppliers, employees or payees, you are the data controller of that information and you confirm you have a lawful basis to process it. We process it only on your instructions, as described in our Privacy Policy.
We maintain reasonable backups, but you are responsible for keeping your own records as your tax obligations require.

7. Not a substitute for professional advice

Important. Ledgerline is a tool. It is not a licensed accountant, tax agent or a substitute for professional advice, and it does not file returns with the BIR on your behalf. “BIR-ready” and “accreditable” mean the system is built to the BIR’s Computerized Accounting System standard — they do not guarantee that the BIR will accept your books or accredit your system, which is decided by your Revenue District Office on your own application. You remain responsible for your tax positions and filings, and we recommend you work with a licensed accountant.

8. Intellectual property

The Ledgerline software, brand and design are owned by us and our licensors. We grant you a limited, non-exclusive, non-transferable licence to use the service while these terms are in effect. This licence does not transfer any ownership of the software to you.

9. Availability & disclaimers

We work to keep the service available and accurate, but it is provided “as is” and “as available,” without warranties of any kind to the fullest extent permitted by law. We do not warrant that the service will be uninterrupted or error-free, or that its outputs meet every taxpayer’s specific obligations.

10. Limitation of liability

To the fullest extent permitted by Philippine law, we are not liable for indirect, incidental or consequential losses, for tax penalties or interest, or for loss of data beyond our stated backups. Our total aggregate liability arising out of or relating to the service or these terms will not exceed the total subscription fees you actually paid to us for the service in the twelve (12) months immediately before the event giving rise to the claim. Nothing here limits any liability that Philippine law does not allow to be limited — including for fraud or wilful misconduct, or our obligations under the Consumer Act (RA 7394) and the Data Privacy Act (RA 10173).

11. Termination

You may stop using the service and close your account at any time (export your data first). We may suspend or terminate access for breach of these terms. On termination, our data-retention practices in the Privacy Policy apply — including that certain financial records must be retained under tax law.

12. Governing law

These terms are governed by the laws of the Republic of the Philippines. Any dispute will be brought before the courts of Candon City, Ilocos Sur, without prejudice to any mandatory consumer protections available to you and to the DTI’s online dispute resolution under the Internet Transactions Act (RA 11967) and the National Privacy Commission for data-privacy matters.

13. Changes to these terms

We may update these terms as the service or the law changes. We will revise the version and effective date above and, for material changes, notify account holders. Continuing to use the service after a change means you accept the updated terms.

14. Contact

Questions about these terms? Contact us at arcouteenterprises@gmail.com.