Terms of service

Version 2026-08-21 · Effective 21 August 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. P-N-2026-8282012), 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 Features may change, improve or be withdrawn over time.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

Status on 21 August 2026: paid access is live. The free beta has ended and the terms below now apply. Accounts that paid the earlier one-time ₱200 are unaffected — see the paragraph on them further down.

The price. Full access costs ₱499 a month. There is one plan and it includes every feature. Payments are handled by our payment provider, PayMongo, and you can pay by card, GCash, Maya or QRPH. Card details are entered on PayMongo’s own checkout page and never reach us. We also accept a manual GCash transfer: send us the reference, and once we have confirmed it we credit one month to your account.

If you already paid the old ₱200. Accounts that paid the earlier one-time ₱200 unlock keep permanent access at no further cost. The monthly fee does not apply to them and their access does not lapse. That is what they paid for, and it stands whatever we do with pricing later.

Getting started. When you create an account you get full access straight away, plus a 12-hour window to start paying. If nothing has been paid by the end of that window, we may switch the account to read-only until the first month is settled. There is no grace period on that first payment.

Renewals and cancelling. Access is sold one month at a time. Your Billing screen shows the arrangement that applies to your account: either the date your subscription renews, or the date your access is paid through with the next month left for you to pay. If it renews on its own, you can switch that off on the same screen at any time; if you pay a month at a time, you stop by not paying for the next one. There is no cancellation fee and no minimum term. Cancelling stops any further charge, and your access runs to the end of the month you have already paid for.

If a payment lapses. We email you a few days before each month ends, so a renewal should never catch you out. If the month does run out, the account becomes read-only: you can still open your books and export everything as CSV, but you cannot create or edit entries until the payment lands. We don’t delete your data over an unpaid month, and paying restores full access to the same books.

Invoices. Payments made through PayMongo are invoiced: we issue a numbered Non-VAT invoice for the payment and email it to your billing address. A manual GCash transfer is confirmed by hand and raises no invoice of its own. If you need one, or an invoice hasn’t reached you, email us and we’ll issue it.

Refunds. Cancellations and refunds are governed by our Return & Refund Policy, which forms part of these terms. It sets out when we refund and how to ask for one. Nothing in it, or here, takes away a right you have under the Consumer Act (RA 7394) or the Internet Transactions Act (RA 11967).

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. Separately, the BIR registration badge shown on our home page is the registration of Arcoute Software Publishing as a taxpayer with the Bureau of Internal Revenue. It concerns the business that operates Ledgerline, and is not an accreditation of the Ledgerline software.

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 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.