Effective Date: 30 July 2026

Welcome to SheluAbapo.com (“Website”). These Terms of Use (“Terms”) govern your access to and use of this Website and any services, content, publications, downloads, communications, or features made available through it.

By accessing or using this Website, you acknowledge that you have read, understood, and agree to be bound by these Terms. If you do not agree, please discontinue use of the Website.

1. About This Website

SheluAbapo.com is the professional website of Atty. Shelumiel Ryan Abapo, a Philippine lawyer and Certified Public Accountant. The Website provides information relating to:

• Philippine corporate law
• Philippine taxation
• Accounting and financial reporting
• Regulatory compliance
• Foreign investment guidance
• Business structuring
• Corporate governance
• Professional consultation services
• Articles, guides, templates, and educational materials

The Website is intended for informational and educational purposes and to facilitate enquiries regarding professional services.

2. No Legal, Tax or Professional Advice

Unless expressly stated in a written engagement agreement, nothing on this Website constitutes:

• legal advice;
• tax advice;
• accounting advice;
• financial advice;
• investment advice; or
• any other professional advice upon which you should rely.

The information provided is general in nature and may not apply to your specific circumstances.

Every legal and tax matter depends on its own facts. You should obtain professional advice before making any business, legal, financial, or tax decision.

Your use of this Website does not create an attorney-client, accountant-client, fiduciary, or other professional relationship.

3. No Attorney-Client Relationship

Submitting:

• an enquiry,
• a contact form,
• an email,
• a consultation request,
• documents, or
• any other communication

does not create an attorney-client relationship.

A professional relationship only arises after:

• conflicts have been cleared (where applicable);
• the engagement has been accepted;
• both parties have agreed to the scope of work; and
• a formal engagement agreement has been executed.

Until then, you should not assume that confidential or privileged relationships exist.

4. No Guarantee of Results

Past experience, publications, case studies, testimonials, articles, or examples do not guarantee similar outcomes.

Professional services depend upon numerous legal, factual, commercial, governmental, and regulatory factors beyond our control.

No guarantee is made regarding:

• approvals,
• permits,
• registrations,
• licences,
• tax outcomes,
• court decisions,
• regulatory determinations,
• processing times, or
• commercial success.

5. Accuracy of Information

We endeavour to keep the Website accurate and up to date.

However, laws, regulations, administrative issuances, court decisions, and government practices change frequently.

Accordingly, we make no warranty that any information is current, complete, accurate, or suitable for your particular circumstances.

The Website may be updated, revised, suspended, or discontinued without notice.

6. Intellectual Property

Unless otherwise stated, all content on this Website is owned by or licensed to SheluAbapo.com, including:

• articles;
• publications;
• guides;
• graphics;
• branding;
• logos;
• designs;
• downloadable materials;
• videos;
• presentations;
• website layout; and
• original written content.

These materials are protected by applicable intellectual property laws.

You may:

• view the Website;
• print reasonable portions for personal reference; and
• share links to publicly available pages.

You may not, without prior written permission:

• reproduce;
• copy;
• republish;
• sell;
• distribute;
• modify;
• translate;
• create derivative works; or
• commercially exploit any Website content.

7. User Conduct

You agree not to:

• use the Website for unlawful purposes;
• submit false or misleading information;
• attempt unauthorised access to our systems;
• interfere with Website security;
• upload malicious software;
• impersonate another person;
• infringe intellectual property rights; or
• engage in conduct that disrupts Website operations.

We reserve the right to restrict or terminate access for misuse.

8. Third-Party Links

The Website may contain links to third-party websites for convenience.

We do not control or endorse those websites and are not responsible for their:

• content;
• security;
• privacy practices; or
• availability.

Your use of third-party websites is entirely at your own risk.

9. Consultation Requests

Submitting a consultation request does not guarantee acceptance of an engagement.

We reserve the right to decline any enquiry where:

• conflicts of interest exist;
• the requested services fall outside our practice areas;
• professional obligations prevent acceptance; or
• we determine that we cannot appropriately assist.

10. Fees and Engagements

Professional services are governed exclusively by the applicable engagement letter, quotation, proposal, or service agreement.

Where inconsistencies exist between these Terms and an executed engagement agreement, the engagement agreement shall prevail.

11. Limitation of Liability

To the fullest extent permitted by applicable law, SheluAbapo.com and Atty. Shelumiel Ryan Abapo shall not be liable for any direct, indirect, incidental, consequential, special, exemplary, or punitive damages arising out of or relating to:

• reliance on Website content;
• inability to access the Website;
• interruptions or downtime;
• inaccuracies or omissions;
• third-party content;
• viruses or malicious software; or
• business decisions made using Website information.

Where liability cannot legally be excluded, it shall be limited to the maximum extent permitted by law.

12. No Warranties

The Website is provided on an “as is” and “as available” basis.

We make no warranties, express or implied, regarding:

• uninterrupted availability;
• accuracy;
• completeness;
• merchantability;
• fitness for a particular purpose; or
• non-infringement.

13. Privacy

Our collection and processing of personal information are governed by our Privacy Policy.

By using this Website, you acknowledge that personal information may be collected and processed in accordance with that policy.

14. Changes to These Terms

We may revise these Terms at any time without prior notice.

Updated versions become effective immediately upon publication on the Website.

Continued use of the Website constitutes acceptance of the revised Terms.

15. Governing Law

These Terms shall be governed by and construed in accordance with the laws of the Republic of the Philippines.

Any dispute arising from or relating to these Terms or the use of the Website shall be subject to the exclusive jurisdiction of the appropriate courts of Davao City, Philippines, unless otherwise required by applicable law.

16. Contact

For enquiries regarding these Terms or the Website, please contact:

SheluAbapo.com

Email: info@sheluabapo.com

Davao City, Philippines