D. Out-of-Pocket Expenses
These are incidentals, costs and out of pocket expenses incurred in the provision of legal services on behalf of the Client and should be discussed at the start of the engagement. They may include filing fees, stamping of documents, swearing of affidavits, service of processes, telephone, fax, e-mail, photocopying, printing and binding, courier services, transportation and accommodation, preparation of appeal records, execution of judgments and notarization among others. These shall be billed for separately and paid by the client. A deposit should be paid on account by the client before commencement of work. Out-of-pocket expenses should be billed be at cost because expenses are not profit items.
G. Refresher Fees
Where litigation stretches over an unreasonably long period, there should be renegotiation on refresher fees after every year provided that the delay should not be traced to the default or inaction of the lawyer. However, where hourly rates apply, there shall be no need for refreshing or renegotiating fees save the review of the hourly rates.
Q. Compensation Claims
Where the lawyer negotiates compensation claims for property, land, et cetera, acquired by government, the fees shall not exceed 15% of the total compensation paid.
Value Added Tax:
All Legal Fees are exclusive of VAT & NHIL of 17.5%. The rate of the VAT tax currently is 15% of fees charged and the NHIL is 2.5% of fees charged.