Terms & Conditions of Use of this Website

General Legal Notice

GPS Accounting Limited is a limited liability company incorporated in Thailand under registration number 0105561214747with its registered address located at 4/F Srisothorn Place, 47 Sukhumvit Soi 23, Wattana, Bangkok 10110, Thailand.

All references to “GPS Accounting Limited”, “GPS Accounting”, and “the Firm” on this Website refer to our trading name, all constituting the same registered entity.

By accessing any part of this Website (the “Website”), you acknowledge that you have read, understood, and agree to be bound by the following terms and conditions. We may change or update the information on this Website (including these terms and conditions) at any time without notice.


The title “Partner” is used for practical convenience to define seniority and does not of itself mean that any individual to whom it is applied is an equity partner in a corporation. Each individual working in GPS Accounting is acting at all times as an agent for and on behalf of the Firm or one of its business entities.


The information contained in this website or our blog, document library, client portal or any other online service provided by us (collectively “Online Information”) is for general information and illustrative purposes only and it is not intended to provide advice whether that advice is financial, legal, accounting, tax or any other type of advice, and should not be relied upon in that regard.

While every reasonable effort is made to ensure that the content provided by the Online Information (other than that accessed by link to other sites) is accurate at the time of posting, no representation or warranty, express or implied, is made by the Firm (to include all of its affiliated undertakings) as to the accuracy, timeliness, completeness, validity or currency of the content provided by the Online Information, and the Firm assumes no responsibility to you or any third party for the consequences of any errors or omissions. No reliance may be placed for any purpose whatsoever on the Online Information or any opinions contained in it, or on the completeness, accuracy or fairness of such content and/or opinions. To the maximum extent permitted by law, the Firm shall not be liable for indirect or consequential loss or damage, including without limitation any loss or damage whatsoever arising from any use of the Online Information.

Any links on this Website to third party websites are provided solely for your convenience and the inclusion of such links does not imply endorsement by the Firm of the linked website(s). The Firm does not make any representations regarding any websites which may be accessed through this Website and will not be responsible for the content or use of any other websites.

If you would like to link to the Website you may only do so subject to the following conditions:

1. you may link to, but not replicate, the Website;
2. you may not remove, distort or otherwise alter the size or appearance of the Firm’s logo;
3. you may not create a frame or any other browser or border environment around the Website;
4. you may not in any way imply that the Firm is endorsing any products or services other than its own;
5. you may not misrepresent your relationship with the Firm nor present any other false information about the Firm;
6. you may not otherwise use any of the Firm’s trademarks displayed on the Website without express written permission from the Firm;
7. you may not link from a website that is not directly owned by you; and
8. your website cannot contain any content that is distasteful, offensive or controversial, infringes any intellectual property rights or other rights of any other person or otherwise does not comply with all applicable laws and regulations.

The Firm expressly reserves the right to revoke the rights granted in sub-paragraphs (1)-(8) above for breach of these terms and to take any action it deems appropriate, and you will fully indemnify the Firm for any related loss or damage suffered.

You may only use the Online Information for lawful purposes. You must ensure that any document, file or other information that you intend to provide to us via the Online Information does not contravene any applicable laws or contravene any person’s legal rights.

By accessing the Online Information, you agree that you will access its contents solely for your own use and in this context you may print out a single hard copy of any part of the content of the Online Information. Except as expressly permitted by this paragraph, you may not (except to the extent required in order to use the Online Information in accordance with these terms and conditions) copy, store in any medium (including in any other website), distribute, transmit, re-transmit, broadcast, modify, delete or show in public any part of the Online Information or systematically extract material from content provided by the Online Information or any document available through it, create any derivative works from it or in any other way exploit commercially all or any part of the Online Information or any document available through it without the prior written permission of the Firm.

Trademarks and Logos

The trademarks, logos, and trade names displayed on the Website are the property of the Firm or other third parties and you are not permitted to download, copy, modify or use them without the prior written consent of the owner. The design and layout of the Website is protected by copyright, database right, design rights and other similar laws and may not be copied or imitated in whole or in part.

Virus Checking

It is our policy to virus check documents and files before they are posted and made available via the Online Information. However, we cannot guarantee that documents or files downloaded from the Online Information will be free from viruses. Accordingly, for your own protection, you must use virus-checking software when using the Online Information. You must not post or provide to us via the Online Information, any document or file which you believe may contain a virus. You must virus check any document or file which you intend to post or provide to us via the Online Information. We exclude to the fullest extent permitted by law all liability (save in respect of death or personal injury caused by negligence and for fraud) in connection with (a) any damage or loss caused by errors, computer viruses, other malicious code or harmful components originating or contracted from the Online Information and (b) any interruptions in your access to the Online Information.

Suspension of Use

If for any reason, the Firm is not capable of running the Online Information as planned, including, without limitation, due to infection by computer virus, bugs, tampering, unauthorised intervention, fraud, technical failures or any other causes beyond the control of the Firm, we reserve the right in our sole discretion to take any action that may be available, including to cancel, terminate, modify or suspend the Online Information and/or disqualify any user, at any time with or without notice to a user and without any liability to any user.


We are committed to providing our clients (and third parties) with an efficient and professional service. However, if this falls short of your expectations you should contact the partner/member of the Firm who is responsible for overseeing your relationship with us or, if you prefer, the Managing Partner of the Firm. We will make every attempt to ensure that your complaint is resolved promptly and that the outcome communicated to you in writing.

Terms of Engagement

Any decisions you make based on information contained in the Online Information are your sole responsibility and use of the Online Information does not itself create an attorney/client relationship between you and the Firm. If you ignore this warning and convey confidential information in a private message or comment, there is no duty to keep that information confidential or forego representation adverse to your interests. If an attorney/client relationship ultimately arises between you and the Firm then a certain separate Engagement Agreement and the terms therein shall govern that relationship.

If you are accessing the Online Information in the course of a business transaction, the express provisions of these terms replace all warranties, conditions, terms, undertakings and obligations implied by statute, common law, custom, trade usage, course of dealing or otherwise, all of which are excluded to the fullest extent permitted by law.

If any of these terms and conditions is or becomes illegal, invalid or unenforceable in any jurisdiction, that shall not affect:

1. the legality, validity or enforceability in that jurisdiction of any other term or condition which shall continue to have full force and effect; or
2.the legality, validity or enforceability in other jurisdictions of that or any other term or condition which shall continue to have full force and effect.

We reserve the right to vary or amend these terms and conditions from time to time. Any changes shall take effect upon posting to this Website. Failure by GPS to enforce any of its rights does not constitute a waiver of those rights. No waiver of any of these terms and conditions shall be valid unless provided in writing by the Firm.

Privacy Policy

You may access our Privacy Policy here.


The use of the Online Information and these terms and conditions shall be governed by and interpreted in accordance with the laws of Thailand and the Thailand courts shall have exclusive jurisdiction over any dispute arising out of your use of the Online Information.