PRIVACY POLICY
Privacy policy – Accounting services, Accounting agency, Accounting of companies registered under VAT
The protection of the personal data of individuals on the website of EXPERTA ACCOUNTANCY AND TAXES LTD complies fully with Regulation (EU)2016/679 (“the Regulation”). Using the website of “EXPERTA ACCOUNTANCY AND TAXES” Ltd. is possible without submitting personal data. If a user wants to use special services through our website (inquiry, links to social networks, watching videos), it may be necessary to process personal data. Suppose the processing of personal data is necessary, and there is no legal basis for such processing. In that case, we request the user’s consent in advance and declare this policy for their protection.
The processing of personal data, such as name, address, e-mail address or telephone number, is always by the General Data Protection Regulation (GDPR) and complies with country-specific data protection regulations. With this declaration for data protection, we want to inform you about the scope and purpose of the data we collect, use and process. Users are informed, through this declaration, about the protection of their personal data and the rights they have under the Regulation.
“EXPERTA ACCOUNTANCY AND TAXES LTD has taken numerous technical and organizational measures to ensure the complete protection of personal data of natural persons received and processed through our website.
1. Definitions
The declaration for data protection of EXPERTA ACCOUNTANCY AND TAXES Ltd. is based on the terminology used in the General Data Protection Regulation (GDPR). The data protection declaration must be understandable to the general public and our customers and business partners. First, we would like to explain the terminology used to ensure this.
In this declaration for data protection, we use the following terms:
1. 1. Personal data
Personal Data – any information that can be used to identify a natural person (“user”). A natural person can be identified directly or indirectly, in particular by indicating data such as name, location data, online identifier, etc.
1. 2. Data Subject/User
A data subject (“user”) is any identified or identifiable natural person whose personal data is processed by us under the terms of the Regulation.
1. 3. Processing
Processing, storage, adaptation or alteration, retrieval, consultation, use, disclosure by transmission, dissemination or otherwise making available or combination, restriction, erasure or destruction of personal data.
1. 4. Restriction of processing
Restriction of processing is marking the stored personal data to restrict its processing in the future.
1.5. Making a profile
Profiling – any form of automated processing of personal data.
1. 6. Control Authority/Administrator
The control authority or the administrator responsible for the processing is a natural person or legal entity, public authority, agency or other authority that determines the purposes and means of personal data processing on his own or jointly with others, where the EU legal framework determines the purposes and funds of such processing.
1. 7. Recipient
A recipient is a natural person or a legal entity, public authority, agency or other authority to whom the personal data are disclosed, whether or not he is a third party. Public authorities that can receive personal data in the context of a specific investigation by EU law are not considered a third party; the processing of this data is by the applicable data protection rules for the processing.
1.8. Third party
A third party is a natural person or legal entity, public authority, agency or authority that is different from the data subject, the administrator, the person who processes the information and the persons who, under the direct authority of the administrator or person that processes, are entitled to process personal data.
1. 9. Consent
The user’s consent is any free, specific, informed and unequivocally indicated by a statement or by clear positive actions, and gives consent to the processing of his personal data.
2. Name and address: “EXPERTA ACCOUNTANCY AND TAXES” LTD
Plovdiv, Bulgaria, 4000
E-mail: manager@expertabg.com
Website: https://expertabg.com/
Supervisor:
Commission for Personal Data Protection with an address. Sofia,”Ivan Evstatiev Geshov” Str.№ 15, tel. : 02 940 20 46 fax: 02 940 36 40; e-mail: kzld@government.bg, kzld@cpdp.bg: Website: www.cpdp.bg.
3. “Cookies”
The www. iv-finance15. com/ website uses cookies. “Cookies are text files that are stored on the user’s device.
Through cookies, EXPERTA ACCOUNTANCY AND TAXES LTD can provide the users of this site with services that are easier for you, and that would not be possible without the setting of cookies.
With the help of cookies, the information on our website can be optimized according to the user’s behaviour and wishes. “Cookies allow us to recognize our users. The purpose of this recognition is to make it easier for users to use our site.
The user can prohibit “cookies” at any time through the corresponding setting of the used Internet browser. The cookies already saved can be deleted at any time through an Internet browser or other software applications used for visiting our site. This is possible in all browsers and applications. If the data subject disables the setting for the use and recording of cookies in the browser that is used, not all functions of our website may be entirely usable.
4. Collection of General Data and Information
EXPERTA ACCOUNTANCY AND TAXES LTD’s website collects general data and information when you visit it. These general data and information are stored in the server’s log files owned by Superhosting.BG LTD, which strictly complies with the Data Protection Regulation. You can find information about this at https://www.superhosting.bg/web-hosting-page-terms-and-agreements.php#gdpr. The collected information can be (1) the browser types and versions that are used, (2) the operating system used by the system for access, (3) the site from which our website is accessed (the so-called referees), (4) (5) the date and time the website was accessed, (6) the IP address, (7) the Internet service provider, (8) any other information that can be used in the event of a cyber attack on our website.
When using this general data and information, “EXPERTA ACCOUNTANCY AND TAXES” LTD does not make any conclusions about the data subject. Instead, this information is necessary to: (1) create the right content for our site, (2) optimize the content of our site, (3) ensure quality access to information, (4) provide law enforcement authorities with the necessary information for prosecution in case of a cyber attack.
That’s why EXPERTA ACCOUNTANCY AND TAXES LTD. analyses the collected data and information anonymously and statistically to enhance data protection and security and to ensure an optimal level of protection for the personal data it processes. The anonymous data in the server log files are stored separately from any other personal data provided by the user.
5. Opportunity to contact via the website
The website of EXPERTA ACCOUNTANCY AND TAXES LTD contains information that allows quick electronic contact with us, as well as direct communication, which includes the submission of direct information by e-mail using a form on the site. If a user contacts IV-FINANCE 15 LTD directly by e-mail or via the contact form, the personal data transmitted by the data subject will be stored automatically. The user’s personal data voluntarily transmitted are processed and stored to contact the user. This personal data is not provided to third parties.
6. Deletion and blocking of personal data
“EXPERTA ACCOUNTANCY AND TAXES” LTD processes and stores the user’s data only for the period necessary to achieve the goal or for a period provided in the Regulation.
If the storage purpose is not applicable or if the storage period determined by the European legislator or other competent legislator expires, the personal data is routinely blocked or deleted by legal requirements.
7. User Rights
7. 1. Right to confirmation
Every user has the right to receive confirmation whether his data is being processed. If a data subject wants to use this right of confirmation, they can contact us at any time.
7. 2. Right of access
Every user has the right to receive information about their personal data stored at any time and a copy of this information. In addition, according to the Regulation, the user has the right to request access and information about:
– the purposes of the processing;
– the categories of the relevant personal data;
– the recipients or categories of recipients to whom the personal data has been or will be disclosed, in particular recipients in third countries or international organizations;
– when possible, the intended period for which the personal data will be stored;
– the right to request correction or deletion of personal data or restrict the processing of personal data;
– the right to appeal to a supervisory authority;
– the existence of automated decision-making, including profiling as referred to in Art. 22 Paragraphs (1) and (4) of the Regulation, and the foreseen consequences of such processing.
The user can obtain information about whether his personal data is transferred to a third country or to an international organization. If this is the case, the user has the right to be informed of the precautions related to the transfer.
Users can contact us anytime if they want to benefit from this right of access.
7. 3. Right of correction
Every user has the right to request the rectification of inaccuracies in their data without any undue delay. Taking into account the purposes of the processing, the user has the right to have incomplete personal data completed by providing an additional statement to this.
If the user wishes to exercise this right of correction, they may contact us anytime.
7. 4. Right to deletion
Every user has the right to request the deletion of their personal data without any delay, and we are obliged to delete it without any undue delay when one of the following grounds is present:
– the personal data is no longer necessary for the purposes which it was collected or processed for;
– the user withdraws the consent which the processing of their data is based on according to Article 6 paragraph (1a) or Article 9 paragraph (2a) of the Regulation and where there is no other legal reason to continue processing it;
– the user objects to processing according to Article 21 paragraph (1) of the Regulation and there are no legitimate grounds for the processing, or the user objects to processing according to Article 21 paragraph (2) of the Regulation;
– personal data has been unlawfully processed;
– the personal data has been collected about the provision of services referred to in Article 8 paragraph (1) of the Regulation;
If one of the reasons mentioned above applies and a user wishes to request the erasure of personal data stored by “EXPERTA ACCOUNTANCY AND TAXES” LTD, they can contact us at any time. An employee of EXPERTA ACCOUNTANCY AND TAXES LTD will promptly ensure that the erasure request is complied with immediately.
Where the controller has made the personal data public, they shall, according to Article 17 paragraph (1), erase the personal data provided to third parties, taking into account the technology available and the costs of implementation, taking reasonable steps, including technical measures, to inform other controllers processing the personal data the user has requested to be erased. EXPERTA ACCOUNTANCY AND TAXES LTD employees will arrange the necessary steps for each case.
7.5. Right to restriction of processing of personal data
Every user has the right to request a restriction on the processing of their personal data where one of the following applies:
– the accuracy of the personal data is contested by the user, allowing the controller to verify its accuracy;
– the processing is illegal, and the user’s data opposes the erasure rules and instead requests the restriction of its use;
– it is no longer necessary to process the personal data, but it is required for the establishment, exercise or defence of legal claims;
– the user objects to processing their personal data pursuant to Article 21, paragraph (1) of the Regulation.
Suppose one of the conditions mentioned above is met, and the user requests the restriction of processing their personal data stored by EXPERTA ACCOUNTANCY AND TAXES LTD. In that case, they can contact us at any time. The EXPERTA ACCOUNTANCY AND TAXES LTD employee will restrict the processing.
7.6. Right to data portability
Every user has the right to receive the data provided to us in a structured electronic format. Users have the right to provide this data to another administrator, provided that the processing is based on Article 6 paragraph(1a), Article 9 paragraph (2a) of the Regulation or on a contract under Article 6 paragraph (1b) of the Regulation.
Furthermore, when exercising the right to data portability under Article 20 paragraph (1) of the Regulation, the user has the right to transfer personal data directly from one controller to another where this is technically feasible by the Regulation.
To establish the right to data portability, the user may contact us anytime.
7.7. Right to objection
Every user has the right to object at any time to the personal processing of data concerning them based on Article 6, paragraph(1) of the Regulation.
“EXPERTA ACCOUNTANCY AND TAXES LTD will not process personal data in the event of an objection unless we have legitimate grounds for processing that override the interests, rights and freedoms of the user or for the establishment, exercise or defence of legal actions.
If “EXPERTA ACCOUNTANCY AND TAXES” LTD. processes personal data for direct marketing purposes, the user has the right to object to their processing for this purpose at any time. This applies to profiling related to direct marketing. We are obliged to comply with this request if users wish to refrain from having their data processed for direct marketing purposes.
7.8. Automated decision-making, profiling
Every user has the right to object to automated processing, including profiling, which produces legal effects or a similar material effect concerning them, insofar as the decision is not necessary for the conclusion or performance of a contract between the user and us.
7.9. Right of rejection
Every user has the right to withdraw their consent to processing their personal data at any time.
If the user wishes to withdraw their consent, they may contact us anytime.
8. Data protection provisions regarding the use of Google Analytics on our website
We have integrated a Google Analytics script into our website. The purpose of this tool is to collect and analyze data about the website visitors’ behaviour: which pages were visited, how often and what duration a particular subpage was viewed for. Web analytics are mainly used to optimize the website and to perform a cost-benefit analysis of Internet advertising.
Google Analytics is owned by Google Inc., 1600 Pkwy, Mountain View, CA 94043-1351, USA.
For web analytics, via Google Analytics, we use “_gat. _anonymizeIp”. Using this application, the IP address of the user’s ISP is shortened by Google and anonymized.
The purpose of Google Analytics is to analyze the traffic on our website. Google uses the data and information collected to evaluate the use of our website and to provide online reports.
Google Analytics places a “cookie” on the device of the user visiting our website. The definition of “cookies” is explained above. With the help of the cookie, Google can analyze the use of our website. Whenever someone visits any of the pages on our website in which the Google Analytics tracking code is integrated, the internet browser on the user’s device will send data to Google Analytics. During this process, Google receives personal information about the user, such as IP address and location.
“The cookie” is used to store information such as the time of access, the location from which access was made, and the frequency of visits to our site. Each time someone visits our website, personal data, including IP address, will be provided to Google. Google stores this personal data in the USA, and the company may transfer this personal data to third parties.
The user can disable the use of “cookies” on our website at any time by setting the browser used accordingly and thus permanently refuse the storage of information from “cookies”. Such a setting on every browser will prevent Google Analytics from saving the “cookie” on the user’s device. In addition, “cookies” already being used by Google Analytics can be deleted at any time from the settings of the web browser and/or application of the user with whom he visited our website.
The user has the right to object to the collection of data generated by Google Analytics concerning the use of this website and the processing of this data by Google. For this purpose, the user must download a browser add-on from https://tools.google.com/dlpage/gaoptout and install it. Through JavaScript, this add-on will disable Google Analytics from providing the data and information about the visit and behaviour to Google. Installing the browser add-on is considered an objection to personal processing data. If the user’s device is reinstalled, this add-on will have to be installed again to prohibit sending information to Google Analytics. If the user uninstalls the browser add-on, a new installation and activation of the browser add-on may be required.
Additional information and applicable Google privacy regulations can be found at https://www.google.com/intl/bg/policies/privacy. The information that Google Analytics collects, processing, and storage are described in detail at https://www.google.com/analytics.
9. Data protection provisions regarding the use of Facebook
On our website, we have links to the social network Facebook.
A social network is an online meeting place on the Internet, an online community where users can communicate and interact in a virtual space. A social network can serve as a platform to exchange opinions and experiences or enable users to provide personal or business information. Facebook allows users to create profiles, upload photos, and interact with each other.
Facebook is owned by Facebook, Inc., 1 Hacker Way, Menlo Park, CA 94025, USA. If the user lives outside the United States or Canada, the data controller is Facebook Ireland Ltd., 4 Grand Canal Square, Grand Canal Harbour, Dublin 2, Ireland.
There may be a link to our Facebook account and/or Facebook plug-ins installed on every page of our website. It is possible that the device the user visits our website from invites them to install an additional Facebook setting and/or mobile application. An overview of all possible Facebook plug-ins can be found at https://developers.facebook.com/docs/plugins. During this procedure, Facebook is notified of which subpage of our website the user visited.
If the user is logged into Facebook simultaneously, Facebook detects this and collects information associated with the user’s social network account if the user clicks on one of the Facebook links/buttons integrated into our website, the social network stores this information, which it associates with the personal user profile there.
Facebook always receives information about the visit to our website when the user is logged into the social network system, regardless of whether the user clicks on any of the Facebook links on our website. If the user does not wish such transmission of information to Facebook, the user should log out of their social network account before visiting our website.
Facebook’s privacy guide is published at https://facebook.com/about/privacy, where information on the collection, processing and use of personal data by the social network is provided. It also explains what possible settings Facebook offers to protect user privacy. Different configuration options are described that prohibit the transmission of data to Facebook.
10. Data protection provisions regarding the application and use of YouTube
On our website, we have links and/or videos downloaded into the content of one or more subpages directly from YouTube. YouTube is an Internet video portal that allows free posting and viewing of videos. YouTube allows the posting of all types of videos and access to entire movies, TV shows, music videos and user-generated videos through the web portal.
YouTube LLC owns YouTube, 901 Cherry Ave., San Bruno, CA 94066, USA and is a subsidiary of Google Inc.
It is possible that when visiting one or more pages of our website, pre-set videos from the portal will be automatically downloaded and previewed. Further information about YouTube can be found at https://www.youtube.com/yt/about/en/. When downloading video content, YouTube and Google receive information about which the user has visited a specific subpage of our website.
If the user is logged into YouTube, YouTube recognizes the user account and receives information about the duration and which the user has visited specific pages. YouTube collects this information, and Google associates it with the corresponding YouTube user profile.
YouTube and Google will only receive information that a user has visited our site if they are logged into YouTube, regardless of whether the user clicks on a link to a YouTube video or not. Suppose the user does not desire such transmission of information to YouTube and Google. This can be prevented once the user logs out of their video portal account before visiting our site.
YouTube’s data protection provisions can be found at https://www.google.com/intl/bg/policies/privacy/.
11. Data Protection Provisions regarding the application and use of Instagram
We have integrated Instagram service components and links. Instagram is a service that can be qualified as an audiovisual platform that allows users to share photos and videos and distribute such to other social networks.
Instagram is owned by Instagram LLC, 1 Hacker Way 14, Menlo Park, California, USA.
When someone visits any of our website pages, the website has an integrated Instagram component that may send information to the social network about user behaviour on any of our website pages and/or receive an invitation to install a component or mobile application of the social network.
Suppose the user is logged in to Instagram at the same time. In that case, Instagram records the duration and visits to each page of our website and associates this behaviour with the user’s social network account. This information is collected whether or not the user has clicked on any social network buttons on our site.
Additional information and applicable Instagram data protection regulations can be found at https://help.instagram.com/155833707900388 and https://www.instagram.com/about/legal/privacy.
12. Data protection provisions regarding the application and use of LinkedIn
On our website, we have settings and links from and to LinkedIn. LinkedIn is a web-based social network that allows users with existing business contacts to connect and make new business contacts. Over 400 million registrants in more than 200 countries use LinkedIn. Thus, LinkedIn is now the most influential business networking platform and one of the most visited websites in the world.
LinkedIn is owned by LinkedIn Corporation, 2029 Stierlin Court Mountain View, CA 94043, USA. Wilton Plaza, Wilton Place, Dublin 2, in Ireland, is responsible for data protection matters for European Union citizens.
When following a hyperlink on a page that links to LinkedIn, the user’s device browser may automatically download relevant LinkedIn settings, add-ons and/or a prompt to install the social network’s mobile app. Further information on all possible LinkedIn add-ons can be found at https://developer.linkedin.com/plugins. During this/these processes, LinkedIn obtains information, about exactly which subpage the separate add-on was downloaded from in the presence of such a setting on the visited page of our website.
If a user is logged into their LinkedIn account, LinkedIn tracks user behaviour such as visit duration and which pages of our site have been visited. This information is collected via LinkedIn add-ons and associated with the user’s corresponding LinkedIn profile. If the user clicks on one of the LinkedIn buttons integrated into our website, LinkedIn saves this information in the user’s profile.
LinkedIn receives information about the visits and duration on our site and whether the user will follow the links to the social network on our site or not if he is logged into the social network system. If the user does not want this type of information to be transmitted to the social network, he must log out of his account there before visiting our site.
LinkedIn provides the ability to manage notifications. https://www.linkedin.com/psettings/guest-controls users can opt-out of e-mail messages, SMS messages and targeted ads, and the ability to manage ad settings. LinkedIn also uses Eire, Google Analytics, BlueKai, DoubleClick, Nielsen, Comscore, Eloqua and Lotame. The setting of such “cookies” can be refused with the guidelines published at https://www.linkedin.com/legal/cookie-policy.
13. Legal basis for personal processing data
Article 6, paragraph(1b) of the Regulation serves as the legal basis for processing personal data by obtaining consent from the user for processing their data. Suppose the processing of personal data is necessary for the performance of a contract to which the person concerned is a party, as is the case, for example, where the processing operations are necessary for the supply of goods or the provision of services. In that case, the processing is based on Article 6 paragraph (1a) of the Regulation. The same applies to processing necessary for pre-contractual measures, for example, in the case of enquiries about our products or services. The legal basis according to which processing of personal data is required, e.g. for the performance of tax operations, the processing of personal data is based on Article 6 paragraph (1b) of the Regulation. In rare cases, the processing of personal data may be necessary to protect the vital interests of the user or another natural person. Processing of personal data may be based on Article 6, paragraph (1b) of the Regulation. This legal basis is used for processing where the ground for processing does not fall under any of the aforementioned legal bases if the processing is necessary for our legitimate interests or those of a third party unless the fundamental rights and freedoms of the user override such.
14. The legitimate interests pursued by the controller or a third party
Where the processing of personal data is based on Article 6 paragraph (1), the Regulation is the lawful approach under which we process personal data to enable us to provide quality services for the benefit of the welfare of current and prospective customers.
15. Period the personal data will be stored for
The criteria used to determine the retention period of personal data are the legal frameworks provided for in the Regulation. After the period set by the Regulation expires, the data concerned shall be deleted according to established rules if they are no longer necessary for the performance of a contract or for the creation of a contract between the two parties.
The provision of personal data in the event of a contractual relationship between us and the user, their processing and storage, and the rights arising from the Regulation are set out in this Privacy Policy.
The provision of personal data may be partly required by law (e.g. tax legislation) or the result of a contractual relationship. If a contract is to be concluded, the user must provide their data for this purpose, which we will process by the procedure established by the Regulation. Refusal to provide personal data may result in the impossibility of concluding a contract, supply of services or goods by us.