Delivery & Service Provisioning Policy

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)

Gemma Tax Engine is a 100% digital, cloud-based Software-as-a-Service (SaaS) platform provided by Rack City Finance (Pty) Ltd. It operates strictly as an automated software processor, data parser, and financial ledger tool under Human-in-the-Loop (HITL) principles.

1. Digital Fulfillment & Instant Provisioning

• No Physical Shipping: No physical goods or physical shipping are involved in the provision of our services.

• Instant Automated Provisioning: Upon successful completion and processing of your payment via Payfast (Pty) Ltd, access to your Gemma Tax Engine account, ledger ingestion features, and selected statutory processing suites is provisioned automatically and instantly.

• Electronic Confirmation & Receipts: Account access confirmation and electronic VAT invoices/receipts (in ZAR inclusive of 15% statutory VAT) are immediately dispatched to your registered account email address.

2. Service Delivery Support & 12-Hour SLA

If you experience any technical delay or failure in automated feature activation post-payment, please contact our support team at support@gemmatax.co.za or 079 432 5720 with your PayFast transaction reference number. Account features will be manually verified and restored within 12 business hours.

4. Registered Corporate Contact Details

Entity Name: 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 · Website: https://gemmatax.co.za

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Rack City Finance (Pty) Ltd t/a Gemma Tax Engine (CIPC Registration Number: 2024/563250/07

📡 SARS ISV Tax Return Submission & Query Center

Submit finalized IRP6 Provisional Declarations and ITR12 Annual Income Tax Returns directly via authorized SARS ISV data streams and archive receipts in your 5-Year Document Vault.

IRP6 Provisional Tax Return • 2025/2026 P2 (Feb) (SARS-ISV-8841209-ZA)Accepted & Vaulted ✓

ITR12 Annual Income Tax Return • 2024/2025 Annual Assessment (SARS-ISV-7730194-ZA)ITA34 Issued (Compliant) ✓

Registered address: 56 St Ives Road, Bellair, Queensburgh, Durban, 4096 · 🌐 https://gemmatax.co.za · ✉️ support@gemmatax.co.za | 📞 079 432 5720

© 2026 Rack City Finance (Pty) Ltd t/a Gemma Tax Engine (CIPC Registration Number: 2024/563250/07 · Company Address: 56 St Ives Road, Bellair, Queensburgh, Durban, 4096 · support@gemmatax.co.za | 079 432 5720 · https://gemmatax.co.za). Gemma Tax Engine is a 100% digital B2B/B2C Software-as-a-Service (SaaS) data parser and financial ledger platform operating under Human-in-the-Loop (HITL) principles. It is not a registered tax practitioner, tax consultancy, bank, or financial intermediary taking customer funds. All payments are processed securely in ZAR (incl. 15% VAT) via PayFast (Pty) Ltd; no raw credit card numbers or banking passwords are stored on our servers. Protected under POPIA Section 19 with TLS and AES-256 encryption.