53.1 Supplier Tax Responsibilities
Except where Applicable Law requires the Platform to collect, withhold, report, or remit taxes, Supplier is solely responsible for: (a) determining all taxes (including GST, VAT, sales tax, and other indirect or similar taxes) applicable to the Activities, in every jurisdiction in which Supplier operates or the Activities are supplied or consumed; (b) obtaining and maintaining all tax registrations required in connection with the Activities; (c) ensuring that all pricing submitted to the Platform is inclusive of all applicable taxes described in (a), unless the Platform expressly permits otherwise in writing; (d) filing all required tax returns accurately and on time; and (e) paying all taxes arising from Supplier's business and the provision of the Activities.
53.2 Division of Tax Responsibility
For clarity, the Platform is responsible only for taxes applicable to its own commission, service fees, or other revenue earned by the Platform. All taxes applicable to the Activity itself — including any GST, VAT, or sales tax component embedded in the price paid by the Customer — remain the sole responsibility of Supplier, except to the extent Section 53.4 applies.
53.3 Accuracy of Pricing
Supplier represents and warrants that: (a) all prices submitted to the Platform are accurate, current, and fully inclusive of applicable taxes as required under Section 53.1(c); (b) it holds all tax registrations required for the Activities it lists; and (c) it will notify the Platform promptly, and in any event within 21 days, of any change in its tax registration status, including deregistration, new registration obligations, or a change of the jurisdictions in which it is required to account for tax.
53.4 Platform Tax Collection and Withholding
Where required by Applicable Law, a governmental authority, or the Platform's reasonable operational requirements to comply with such law, the Platform may calculate, collect, withhold, report, or remit taxes relating to Bookings on Supplier's behalf, and may deduct such amounts from payments otherwise payable to Supplier. Where the Platform exercises this right other than pursuant to a legal requirement, it will provide Supplier with reasonable advance notice where practicable.
53.5 Shortfalls and Offset
If amounts collected, held, or remitted in respect of an Activity are, for any reason, insufficient to satisfy taxes properly due on that Activity — including due to inaccurate or non-inclusive pricing submitted by Supplier — the Platform may deduct the shortfall, together with any related penalties or interest imposed on the Platform as a result, from current or future amounts payable to Supplier, or invoice Supplier directly for such amounts.
53.6 Indemnity
Supplier shall indemnify, defend, and hold harmless the Platform, its affiliates, and their respective officers, employees, and agents from and against any and all taxes, penalties, interest, fines, costs, and expenses (including reasonable legal fees) incurred or imposed as a result of: (a) Supplier's failure to accurately determine, price, collect, report, or remit taxes as required under this Section 53; (b) any breach of Supplier's representations or warranties under Section 53.3; or (c) any tax assessment, audit, or claim by a governmental authority arising from Supplier's Activities or business, except to the extent caused by the Platform's gross negligence, willful misconduct, or breach of this Agreement.
53.7 Platform Tax Administration
The Platform may provide booking records, settlement statements, or transaction summaries for Supplier's reference and reporting convenience. Such information is provided for convenience only, is not a substitute for Supplier's own tax determinations, and does not constitute tax, accounting, or legal advice. Supplier remains solely responsible for verifying the accuracy of such records for its own tax filings.
53.8 Supplier Cooperation and Records
Supplier agrees to: (a) provide any tax information, registrations, certificates, or documentation reasonably requested by the Platform to enable the Platform to comply with Applicable Law, within 14 days of request; (b) retain all records relevant to the tax treatment of its Activities for the longer of (i) 7 years, or (ii) the minimum period required under Applicable Law; and (c) reasonably cooperate with the Platform in connection with any tax audit, inquiry, or assessment relating to the Activities.
53.9 Non-Compliance
Without limiting any other right or remedy available to the Platform, if Supplier fails to provide documentation requested under Section 53.8(a), fails to maintain required tax registrations, or is otherwise found to be non-compliant with this Section 53, the Platform may suspend listings or withhold payouts.
53.10 Cross-Border and Withholding Taxes
Where payments to Supplier are subject to withholding tax, reverse-charge mechanisms, or similar cross-border tax obligations under Applicable Law, the Platform may withhold and remit the required amount, and Supplier shall provide any certificates (e.g., tax residency certificates) reasonably necessary to reduce or eliminate such withholding where available under applicable treaties or law.