The information and opinions expressed on this website are not intended to be a comprehensive description, nor to provide legal advice, and should not be treated as a substitute for specific advice concerning individual situations. While we have made every attempt to ensure that the information contained in this website is accurate, CRA Timor is not responsible for any errors or omissions, or for the results obtained from the use of this information. Moreover, CRA Timor does not assume any responsibility for the content of external internet sites linked to this site or which are linked to from it.