1. Definitions

• Tablia: The company that develops and operates the Platform, acting at all times as the technical processor of the User's data.
• User: An individual or legal entity that creates an account and uses the services offered by the Platform. The User may be an accountant, a company, an individual with business activity, or any taxpayer registered with the SAT.
• Platform: The SaaS (Software as a Service) software system available at tablia.ai, which offers accounting and tax automation tools.
• Services: The set of accounting and tax functionalities and tools available within the Platform, as described in Section 4 of these Terms.
• SAT Credentials: The access keys that the User voluntarily provides to Tablia in order to connect to the Servicio de Administración Tributaria, which may be the CIEC (Clave de Identificación Electrónica Confidencial) or the eFirma (formerly FIEL).
• Account: The User's personal and non-transferable access profile within the Platform.
• Parties: Jointly, the User and Tablia.

2. Capacity and Registration

Use of the Platform is intended for individuals or legal entities with the legal capacity to contract in accordance with the legislation in force in the Estados Unidos Mexicanos, and who hold an active RFC with the SAT.

To access the Services, the User must create an Account by providing truthful, complete and up-to-date information. The User is solely responsible for the accuracy of the data they register and for keeping it current.

Tablia does not independently verify the identity or tax situation of the User. Registration and use of the Platform constitute the User's declaration that the information provided is correct.

3. Account Access and Security

The User will access their Account using their access credentials. These credentials are personal and non-transferable, and the User is solely responsible for keeping them secure and confidential.

The User accepts that all actions carried out from their Account will be their exclusive responsibility. In the event of unauthorized use or improper access, the User must notify it immediately through the support Chat available in the profile menu of their Account. Tablia will take the technical measures available to protect the affected User.

4. Services offered by Tablia

Tablia is an accounting and tax automation platform designed to simplify the work of accountants, companies and taxpayers in Mexico. Its services are organized around two main pillars:

4.1 Connection with the SAT

By means of the SAT Credentials that the User voluntarily provides (CIEC or eFirma), Tablia establishes a secure connection with the portal of the Servicio de Administración Tributaria and performs, in an automated manner, the download and synchronization of tax documents, including, by way of example and without limitation:

• Comprobantes Fiscales Digitales por Internet (CFDIs) issued and received
• Tax returns
• Tax situation certificates
• Compliance opinions
• SAT receipts and notifications
• Other tax documents available on the SAT portal

The range of downloadable documents depends on the permissions and availability of the SAT portal, and may vary as the SAT updates its own systems.

4.2 Accounting and tax suite

Additionally, the Platform offers a broad set of tools to cover the User's complete accounting and tax cycle, including by way of example and without limitation:

• Individual or bulk generation of CFDIs with stamping (timbrado) included
• Bank reconciliations with upload of account statements
• Automatic generation of accounting entries (pólizas)
• Continuous monitoring of tax alerts and the list under article 69-B of the CFF
• Automation in the filing of zero returns
• Tax and accounting reports: Contabilidad Electrónica, DIOT, IVA, ISR, Nómina, Balanza de Resultados, Balanza General, Reporte Auxiliar por Cuenta, among others
• Automatic conversion of foreign currency at the official exchange rate
• Smart classification of tax receipts
• Identification of cancelled CFDIs and payment management
• Exportable reports and financial analysis tools

5. Tablia's Role and the User's Full Autonomy

This implies, among other things:

• Data integrity: The User is responsible for ensuring that all information they enter, upload or synchronize through the Platform is complete, correct and current. Tablia processes the information as the User provides it and is not in a position to validate its accuracy or to remedy omissions.
• Tax compliance: Compliance with tax and accounting obligations before the SAT and any other authority is the exclusive responsibility of the User. Tablia provides automation tools, not tax or legal advice.
• Mandatory review: Before submitting any return, report or document generated through the Platform, the User must review and validate it. Automated generation does not replace the human review of the accountant or tax officer.
• SAT Credentials: The User is responsible for the safekeeping and use of their SAT Credentials. Tablia uses them solely to provide the contracted services and does not share them with third parties.

6. Tablia's responsibilities and limitations

Tablia undertakes to:

• Keep the Platform available and functioning with reasonable quality standards.
• Protect the User's information in accordance with the provisions of the Privacy Policy.
• Notify the User with reasonable advance notice of scheduled maintenance or relevant changes to the service.
• Address support requests through the established official channels.

Tablia will not be responsible for:

• Errors arising from incorrect information: Any error in reports, returns, CFDIs or other documents generated from incorrect, incomplete or outdated data provided by the User.
• SAT availability: Interruptions, changes, failures or restrictions in the SAT portal that affect the download or synchronization of documents. The SAT is an external system over which Tablia has no control whatsoever.
• External technical failures: Damages, losses or harm caused by failures in internet connectivity, computer viruses, external attacks or other events beyond Tablia's reasonable control.
• User decisions: Consequences arising from the use or interpretation that the User makes of the information generated by the Platform, including penalties, fines or surcharges imposed by the SAT or other authorities.

7. Service availability and dependence on the SAT

Tablia operates a significant part of its functionalities through a direct connection with the systems of the Servicio de Administración Tributaria (SAT). This includes, among others, the download and synchronization of CFDIs, returns, tax certificates, compliance opinions and other tax documents available on the SAT portal.

The SAT is an external governmental entity over which Tablia has no type of control, influence or capacity to intervene. The times for restoring the service depend exclusively on the SAT itself.

The Platform functionalities that do not require a connection with the SAT (such as the generation of reports from information already synchronized, the management of accounting entries, reconciliations and other internal tools) will remain available normally during these periods.

Tablia will not be responsible for:

• Delays in the download or synchronization of tax documents arising from interruptions in the SAT systems.
• Outdated or incomplete information in the Platform when the cause is the unavailability of the SAT portal.
• Non-compliance with the User's tax obligations caused by the outage of the SAT systems.

When Tablia detects a relevant interruption in the SAT systems that affects Users, it will communicate this through a notice within the Platform as soon as possible. Pending operations will resume automatically once the SAT restores its service.

8. Payments, billing and cancellations

8.1 Fees

The consideration for the use of the Platform is established according to the contracted plan, which is disclosed to the User before the activation of the service. The current fees are published in the Platform.

8.2 Payment methods

Payments may be made by bank transfer or credit/debit card through the methods enabled in the Platform.

8.3 Billing

The billing of Tablia's services will be generated in accordance with the tax information that the User provides in their Account. The User is responsible for verifying that their billing data is correct before confirming any charge. Tablia is not responsible for errors in the issuance of the receipt when these are a consequence of incorrect data entered by the User.

8.4 Cancellations

The User may cancel their subscription at any time from their Account in the Platform or through the support Chat available in the profile menu. The cancellation will take effect at the end of the period already paid, without additional penalties.

Upon confirming the cancellation, Tablia will proceed with the total deletion of the User's information in accordance with what is described in the Privacy Policy.

9. Modifications to the service and to these Terms

Tablia may update these Terms at any time. When the changes are relevant, we will notify the User by email or through a visible notice within the Platform at least 5 days before they take effect.

Changes of minor relevance (spelling corrections, wording adjustments with no impact on rights or obligations) will take effect the day after their publication.

Continued use of the Platform after the effective date will constitute acceptance of the updated Terms.

10. Privacy of information

The processing of the User's personal data is governed by Tablia's Privacy Policy, available at tablia.ai/privacy-policy, which forms an integral part of these Terms.

By accepting these Terms, the User declares that they have read and accepted the Privacy Policy in force.

11. Intellectual property

All content, design, code, graphics, logos, algorithms and other elements that make up the Platform are the exclusive property of Tablia or its licensors, and are protected by the intellectual and industrial property laws of the Estados Unidos Mexicanos.

It is expressly prohibited to copy, redistribute, decompile, reverse engineer or use any element of the Platform for purposes other than the personal use of the contracted service, without the prior written authorization of Tablia.

12. Permitted use and prohibited conduct

The User undertakes to use the Platform exclusively for lawful purposes and in accordance with the provisions of these Terms. It is expressly prohibited to:

• Use the Platform for illegal activities or activities that contravene applicable Mexican legislation.
• Attempt to access, without authorization, the systems, accounts or databases of other users.
• Use devices, software or any other means to interfere with the normal functioning of the Platform.
• Provide the SAT credentials of third parties without having their express authorization.
• Resell, sublicense or commercialize Tablia's Services without written authorization.

Failure to comply with these prohibitions may give rise to the suspension or termination of access to the Platform, without prejudice to any corresponding legal actions.

13. Jurisdiction and applicable law

These Terms are governed by the laws in force of the Estados Unidos Mexicanos. For any controversy arising from their interpretation, existence, validity, performance or termination, the Parties agree to submit to the jurisdiction of the competent Courts of the city of Mérida, Yucatán, expressly waiving any other jurisdiction that might correspond to them by reason of their present or future domicile.

14. Contact and support

To ensure efficient attention and the proper follow-up of any request, all technical and operational support is managed through the support Chat, available in the profile menu within the Platform. This channel is the official one for:

• Technical support requests and incident reports
• Operational or functional inquiries about the Platform
• Exercise of ARCO rights (Access, Rectification, Cancellation and Opposition)
• Account cancellation or deletion requests
• Any clarification related to the service

Requests made through means other than the support Chat may not have formal follow-up or the established response times.

For administrative or institutional matters, the User may also contact: +52 55 3332 6651