/Docs/G/IBM-ClientRelationshipAgt-CmA/Sec/Compensation/0.md
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Ti = Charges, Taxes, Payment and Verification
1.sec = {P2.Handle} agrees to pay all applicable charges specified by {P1.Handle}, charges for use in excess of authorizations, any customs or other duty, tax, levy, or fee imposed by any authority resulting from {P2.Handle}’s acquisitions under {_the_Agreement}, and any late payment fees. Amounts are due upon receipt of the invoice and payable within 30 days of the invoice date to an account specified by {P1.Handle}. Prepaid Services must be used within the applicable period. {P1.Handle} does not give credits or refunds for any prepaid, one-time charges, or other charges already due or paid. {P2.Handle} agrees to: i) pay withholding tax directly to the appropriate government entity where required by law; ii) furnish a tax certificate evidencing such payment to {P1.Handle}; iii) pay {P1.Handle} only the net proceeds after tax; and iv) fully cooperate with {P1.Handle} in seeking a waiver or reduction of such taxes and promptly complete and file all relevant documents. Where taxes are based upon the location(s) receiving the benefit of the {_Cloud_Service}, {P2.Handle} has an ongoing obligation to notify {P1.Handle} of such location(s) if different than {P2.Handle}’s business address listed in the applicable Attachment or {_TD}.
2.sec = {P1.Handle} may change recurring charges, labor rates and minimum commitments on three months' notice. A change applies on the invoice date or the first day of the charging period on or after the effective date {P1.Handle} specifies in the notice. {P1.Handle} may change one-time charges without notice. However, a change to a one-time charge does not apply to an order if i) {P1.Handle} receives the order before the announcement date of the increase and ii) within three months after {P1.Handle}’s receipt of the order, the product is shipped or made available to {P2.Handle}.
3.sec = {P2.Handle} will i) maintain, and provide upon request, records, system tools output, and access to {P2.Handle}’s premises, as reasonably necessary for {P1.Handle} and its independent auditor to verify {P2.Handle}’s compliance with {_the_Agreement}, including {_MC} and {_Program} licenses and metrics, such as subcapacity usage, and ii) promptly order and pay for required entitlements (including associated S&S or maintenance) at {P1.Handle}’s then current rates and for other charges and liabilities determined as a result of such verification, as {P1.Handle} specifies in an invoice. These compliance verification obligations remain in effect during the term of any {_TD} and for two years thereafter.
= [G/Z/ol/s3]