PricewaterhouseCoopers Tax Advisors and Accountants S.R.L. and <<Societatea Civila de Avocati “D&B David si Baias”>> - Law Firm are required, pursuant to Law no. 677/2001 on the Protection of Individuals with Regard to the Processing of Personal Data and the Free Movement of Such Data, amended and completed, to obtain your consent to collect, maintain and process your personal data and pursuant to Law no. 506/2004 on the processing of personal data and the protection of privacy in the electronic communications sector, to obtain your consent to use your electronic address for the purpose of disseminating business-related / commercial communications in the form of marketing materials and invitations to professional seminars and conferences as part of that electronic communication. The personal data will be maintained and processed only by PricewaterhouseCoopers Tax Advisors and Accountants S.R.L., and/or by <<Societatea Civila de Avocati “D&B David si Baias”>> - Law Firm and/or by PricewaterhouseCoopers entities / associated entities located in Romania, the EU and around the world in countries whose legislation provide the guarantee of protection of personal data on their territories at least as such as standing on the territory of Romania, as data processors, for the purpose of registration and distributing marketing materials and invitations, as well as for the purposes expressed in the attached Declaration of Consent. The data processing is automated. Consent is voluntary and you may freely exert at any time your rights pursuant to Law 677/2001, as explained in the attached Declaration of Consent.
"We" or "us" in this Privacy Policy means, in relation to your personal data, the PricewaterhouseCoopers (PwC) entity and / or D&B David si Baias SCA that are the controllers of personal data.
"You" in this Privacy Policy means you as an individual.
What information is collected?
How will personal data be used?
Is personal data disclosed to other PricewaterhouseCoopers (PwC) entities?
Parties to whom we disclose information
Are cookies used on TaxOnline?
Our practices regarding cookies
How can I access, change my personal data or withdraw my consent?
Is personal data transferred to another country?
How long is personal data retained?
How is personal data secured?
Transfer of business
Changes to this privacy statement
WHAT INFORMATION IS COLLECTED?
"Personal data" means any information about you and / or third parties you represent (when using TaxOnline services in the interest of your employer), as such the term (“personal data”) is defined in Law no. 677/2001 on the Protection of Individuals with Regard to the Processing of Personal Data and the Free Movement of Such Data, amended and completed2 (“Law 677/2001”).
When you visit this site and in the course of providing services to you, we may collect personal data either:
(i) directly where you are asked to provide personal data, such as when you complete your profile, submit a question online or use any "Contact Us" features of the site (e.g. name, e-mail address and mailing address); or
(ii) information we receive with your authorisation from third parties, such as: financial institutions, companies, and other individuals; or
(iii) indirectly, such as using cookies (as described below) or customising software to tailor the site to your preferences or to track your use of certain pages of the site (e.g. your internet protocol address) and other technical means to monitor your use of the site or from third parties who provide us with information about you.
We will only ever collect, hold, process, use, communicate and / or disclose such personal data, whether optional or not, in accordance with this Privacy Policy and Law no. 677/2001.
If you are acting as an intermediary or otherwise on behalf of a third party or supply us with information regarding a third party (such as your employer), you must indicate the principal for whom you act and you undertake that you are an authorised representative or agent of such third party and that you have obtained all necessary consents from such third party in relation to the collection, processing, use and disclosure by us of their personal data. As we are collecting the third party's data from you, you undertake to make the third party aware of all matters listed in this Privacy Policy, preferably by distributing a copy of this statement to them or by referring them to our website and you are also subject to the provisions of Law no. 677/2011 in that respect.
1. How will personal data be used?
We may process and use personal data collected via this site or otherwise in relation to the TaxOnline suite of applications for the following purposes:
· to administer the site;
· to provide tax consulting, compliance and other professional advisory services to you, where applicable and in accordance with additional agreements entered into between the subscriber and PwC, within the limitations and exemptions set out in the above Legal disclaimer;
· to update our records and databases;
· to inform your employer (who has contracted the provision of the TaxOnline suite of services on your behalf) of the progress of that service;
· to improve the personalisation of our services for you and maintain information about you or a third party about whom you have supplied us with data (for example, your employer)
· any other purpose permitted by the law and / or described in the attached Declaration of Consent / Information Note (Nota de informare).
The TaxOnline suite of services refers to the collected set of tools and databases that we use to manage the delivery of services to you.
PricewaterhouseCoopers Tax Advisors and Accountants SRL is registered as a data controller under the number 20877 and D&B David si Baias SCA is registered as a data controller under the number 20920.
2. Is personal data disclosed to other PricewaterhouseCoopers (PwC) entities?
The data will only be disclosed to personnel in PricewaterhouseCoopers entities who are specifically authorised to carry out PricewaterhouseCoopers’ (PwC's) tax advisory services, where applicable and in accordance with additional agreements entered into between the subscriber and PwC, together with IT administration and quality control staff, and they will only process the data for the purposes identified in this Privacy Policy and / or described in the attached Declaration of Consent / Information Note (Nota de informare).
3. Parties to whom we disclose information
We do not disclose any non-public personal information about our clients or former clients to non-affiliated third parties except as permitted by law and Codes of Professional Conduct. Non-public personal information about current and former clients may be disclosed to non-affiliated third parties as permitted by law and Codes of Professional Conduct as follows:
· Complying with a validly issued and enforceable summons, subpoena, search warrant, decision or order or with legislative requirements which we may consider applicable to us.
· In the course of a review of our firm's practices under the peer review rules of professional practice.
· Initiating a complaint or responding to an inquiry made by the professional ethics division or trial board of a professional board or duly constituted investigative or disciplinary body of a State Institution, body or Authority.
· A review of a professional practice of our firm in conjunction with a prospective purchase, sale, or merger of all or part of our practice, provided that we take appropriate precautions (for example, through a written confidentiality agreement) so the prospective purchaser observes the confidentiality of the information obtained in the course of the review.
· Participating in actual or threatened legal proceedings or alternative dispute resolution proceedings either initiated by or against us, provided we disclose only the information necessary to file, pursue, or defend against the lawsuit, and take reasonable precautions to ensure that the information disclosed does not become a matter of public record.
· Providing information to non-affiliated third parties who perform services or functions for us pursuant to a contractual agreement which prohibits the third party or affiliate from disclosing or using the information other than for the purposes for which the information was disclosed.
· To data processors, suppliers or providers of goods or services (but only for the purposes of processing your request for services or information).
4. Are cookies used on this site?
A cookie is information sent by a Web server to a user's computer and stored there. The information stored in the cookie can be accessed by that server when the user returns to the web site (in this case www.taxonline.ro). A cookie can hold a variety of information, including the number of times the user has accessed the site.
We use individual session cookies for each user to track your use of the site within a single session. Cookies enable us to recognise your browser and to provide certain features to you.
The "help" function on most browsers will have information on how to prevent your computer from accepting cookies, find out if you have received a cookie and disable them completely, if this is what you want to do. Be aware that if you do disable cookies, however, you might not be able to use www.taxonline.ro.
5. Our practices regarding cookies
www.taxonline.ro uses cookies for a number of purposes, including to:
· Access specific information about you after signing in so that we can provide you with your customised content;
· Keep track of preferences you specify while you are using www.taxonline.ro services - such as, your preferred date and number formats.
We value your privacy. To ensure the highest level of confidentiality and security, we adhere to the following practices:
· This site does not permanently store cookies on your hard drive. Cookies are removed when you close your browser or sign out of the site;
· We encrypt all information contained in the cookies sent to your computer by this site.
6. How can I access or change my personal data or withdraw my consent?
According to Law no. 677/2001, you have the right of access to your personal data3, the right of intervention upon your personal data3, as well as the right to object4, the right not to be subject to an individual decision (art. 17 of Law no. 677/2001) and the right to refer to a court of law. You may have additional rights provided by applicable laws, as also described in the attached Declaration of consent (Nota de informare).
You can make such a request or a related enquiry in relation to your rights explained above, by sending a written request to us, dated and signed, at: PricewaterhouseCoopers Tax Advisors and Accountants S.R.L., Bucharest, 301-311, Barbu Vacarescu Str., Lakeview Building, 7/1 floor, district 2, Romania, for the attention of the Legal Department or by email to sorina.galea@ro.pwc.com.
You are able to update some of the data we hold about you directly yourself, by editing your user profile.
If your personal data has changed or the data is incorrect, you may file an application with us to request the changing / adapting / correcting of data. Please note, however, that if you would like to access the system and change your personal data, there may be a small charge for making such an access request, if such a request is made more frequently than once a year, or it may be free, depending on the circumstances.
7. Is personal data transferred to another country?
Due to the international nature of PricewaterhouseCoopers' activities, personal data may, subject to applicable law, be transferred internationally to other PricewaterhouseCoopers (PwC) entities world-wide for the purposes described above. Details of any international transfers are available on request from ro.taxonline@ro.pwc.com
To use this site, you explicitly consent to the transfer of your personal data to PricewaterhouseCoopers (PwC) entities located in other countries for the specific purposes described in this Privacy Policy.
8. How long is personal data retained?
We will keep your personal data only as long as it is reasonably necessary for the purposes described in this Privacy Policy or, to the extent necessary to preserve our rights or allow us to comply with our obligations in relation to the TaxOnline service, for 7 (seven) years from the date your registration is terminated, unless the purposes for data collection as described in this Privacy Policy cease to exist earlier.
9. How is personal data secured?
We have implemented generally accepted standards of technology including Secure Socket Layer (SSL) and operational security in order to protect the personal data collected, but the nature of the internet is, of course, such that the data might flow over networks without appropriate security measures and may be accessed and used by unauthorised persons.
We also ensure that your data is secure once we have received it.
10. Transfer of Business
This Privacy Policy discusses PricewaterhouseCoopers’ information practices in the ordinary course of its business. PricewaterhouseCoopers (PwC) may, and reserves the right to, transfer all data in its possession to a successor-in-interest to its business or assets, provided that the aim of the personal data processing is not changed.
11. Changes to this Privacy Policy
PricewaterhouseCoopers reserves the right to modify or amend this Privacy Policy at any time or for any reason, within the scope permitted by applicable laws, unless new authorisation from competent institutions and / or re-registration of data processing system is required due to the change of processing aim or any other reason. Any changes to this Privacy Policy will be notified to each individual user through the site by means of the given contact e-mail address at least 10 (ten) days prior to the effective date of such a change.
PricewaterhouseCoopers (PwC) refers to the network of member firms of PricewaterhouseCoopers International Limited, each of which is a separate and independent legal entity.
Please note that this Policy covers Taxonline and does not regulate the privacy practices of other web sites which may be accessible through or linked to this site.
Certain links in this Website, which may or may not be presented in the frame, connect to other sites maintained by third parties. PricewaterhouseCoopers Tax Advisors & Accountants S.R.L. David & Baias SCA has not verified the contents of such third party sites and does not endorse, warrant, promote or recommend any services or products that may be provided or accessed through these sites. PricewaterhouseCoopers Tax Advisors & Accountants S.R.L. David & Baias SCA has not issued or caused to be issued any advertisements which may appear on these Websites.
Last updated: 15.09.2011
1 Data may be processed in relation to the TaxOnline services by the PricewaterhouseCoopers (PwC) network of independent member firms which includes any entity which carries out business under a name which includes all or part of the PricewaterhouseCoopers (PwC) name, is a direct or indirect affiliate or subsidiary of a PricewaterhouseCoopers (PwC) entity or is otherwise within (or associated or connected with an entity within) or is a correspondent firm of the worldwide network of PricewaterhouseCoopers (PwC) firms (e.g. Landwell), where “entities” or “entity” includes partnerships, firms, corporations or other entities wherever located.
2 Art. 3 letter a) of law no. 677/2001 – „personal data: any information referring to an identified or identifiable person; an identifiable person is a person that can be identified, directly or indirectly, particularly with reference to an identification number or to one or more specific factors of his physical, physiological, psychological, economic, cultural or social identity”
3 Art. 14 of Law no. 677/2001 – “Every data subject has the right to obtain from the data controller, upon request, and free of any charge:
a) as the case may be, rectification, updating, blocking or deletion of data whose processing does not comply with the provisions of the present law, notably of incomplete or inaccurate data;
b) as the case may be, transforming into anonymous data the data whose processing does not comply with the provisions of the present law;
c) notification to a third party to whom the data was disclosed, of any operation performed according to letters a) or b), unless such notification does not prove to be impossible or if it does not involve a disproportionate effort towards the legitimate interest that might thus be violated.”
4 Art. 15 of Law no. 677/2001 – “The data subject has the right to object at any moment, based on justified and legitimate reasons linked to his particular situation, to a processing of data regarding him / her, unless there are contrary specific legal provisions. In the case of justified opposition, the processing may no longer concern the respective data.”
