LEGAL

Legal & Compliance

Effective Date: 1 March 2026 · Rack City Finance (Pty) Ltd t/a Gemma Tax Engine (CIPC Reg No: 2024/563250/07 · https://gemmatax.co.za)

1. Clear Business Activity (SaaS Software Processor — Non-Fiduciary)

Gemma Tax Engine (developed by Rack City Finance (Pty) Ltd) is a 100% digital B2B/B2C Software-as-a-Service (SaaS) platform, automated data parser, and financial ledger tool operating under Human-in-the-Loop (HITL) principles. Neither Rack City Finance (Pty) Ltd nor the Service acts as an accredited tax practitioner, legal tax fiduciary, or registered financial intermediary taking customer funds under the Tax Administration Act 28 of 2011 or the FAIS Act.

2. Nature of Outputs

All tax estimates, provisional tax (IRP6) simulations, IRP5 and Fourth Schedule reconciliations and similar outputs are computer-generated based on the data supplied to or connected with the Service, and are provided for informational and planning purposes only. They do not constitute tax, legal, financial or investment advice.

3. Taxpayer Review & Sign-Off

You remain solely responsible for reviewing every figure the Service produces before it is relied upon, filed, or submitted to SARS or any other revenue authority. Where the Service offers a submission or export feature, your explicit review and sign-off is required before any information is treated as final.

4. Third-Party Data Sources

Certain checks (for example company or deeds searches, credit information, or identity verification) are sourced from third-party providers such as CIPC, LexisNexis WinDeed and TransUnion. We do not guarantee the completeness or accuracy of third-party data and are not responsible for errors originating from those sources.

5. Not a Bank or Regulated Financial Services Provider

Rack City Finance (Pty) Ltd is not a bank and does not hold client funds. Open-banking connectivity is provided through licensed third-party partners. The Service is not a licensed Financial Services Provider under the Financial Advisory and Intermediary Services Act, and nothing in the Service should be treated as financial advice.

6. Multi-Jurisdiction Notice

The Service references tax rules for SARS (South Africa), KRA (Kenya), FIRS/NRS (Nigeria) and GRA (Ghana). Tax law differs by jurisdiction and changes frequently; where local law and the Service's outputs differ, local law and the guidance of a locally registered tax professional take precedence.

7. Registered Corporate Entity, Delivery & Refund Compliance

Gemma Tax Engine (https://gemmatax.co.za) is operated by Rack City Finance (Pty) Ltd t/a Gemma Tax Engine (CIPC Registration Number: 2024/563250/07. Company Address & Registered address: 56 St Ives Road, Bellair, Queensburgh, Durban, 4096. Contact Number: 079 432 5720 · Support Email: support@gemmatax.co.za. No physical goods are shipped; digital SaaS provisioning is automated and instant upon PayFast payment confirmation (12-business-hour manual restoration SLA). Eligible unused subscriptions qualify for a 100% full refund within 7 calendar days under ECTA and CPA.

8. Governing Law & Disputes

These disclosures are governed by the laws of the Republic of South Africa. Any dispute relating to the regulatory status of the Service will be subject to the jurisdiction of the South African courts.

9. Contact for Legal Notices

Legal and compliance notices under ECTA Section 43 may be sent to support@gemmatax.co.za (Contact Number: 079 432 5720) or delivered to our Company Address & Registered address: Rack City Finance (Pty) Ltd t/a Gemma Tax Engine (Attn: Kyle Darrian Peters, CEO), 56 St Ives Road, Bellair, Queensburgh, Durban, 4096, Republic of South Africa.