SIMPLER TAX — END USER LICENCE AGREEMENT
YA-2027 edition · version 1.0 · last updated 26 August 2026

This agreement is written to be readable, and to describe honestly what this
software does and does not do.

By installing or using Simpler Tax ("the Software") you agree to this
agreement. If you do not agree, do not install it.


1. WHO PROVIDES THIS

The Software is provided by Simpler Terminal Value Systems Pte. Ltd.
("we", "us"), a company incorporated in Singapore.


2. WHAT YOU MAY DO

We grant you a personal, non-exclusive, non-transferable licence to install and
use the Software on machines you own or control, for your own business or for
businesses whose books you keep for them. There is no charge for this licence
and no limit on the number of companies whose books you keep with it.

You may copy the Software for backup. You may tell anyone about it.


3. WHAT YOU MAY NOT DO

You may not sell, rent, sublicense or redistribute the Software. You may not
reverse engineer, decompile or disassemble it, except to the extent that
Singapore law expressly permits despite this restriction. You may not remove or
alter any notice contained in it, including the third-party notices described in
clause 7.

The Software is closed source. Nothing in this agreement grants you rights in its
source code.


4. YOUR BOOKS ARE YOURS

We claim no ownership of, and no licence over, anything you put into the
Software or anything it produces. Your company file is an ordinary SQLite
database in a folder you chose, on a machine you control. You may copy it, move
it, open it with other software, hand it to your accountant, or delete it,
without asking us and without telling us.

We cannot access it. There is no account, no server and no sync.


5. WHAT THE SOFTWARE DOES NOT DO

The Software prepares figures. It does not file anything. Every return is
something you copy into IRAS's myTax Portal and submit yourself, under your own
name, having satisfied yourself that it is right.

The Software is not a tax adviser, an accountant, or a substitute for either.
Tax rules change, your circumstances are particular, and the Software knows only
what you have put into it. Where a figure matters, check it.

You remain solely responsible for what you file and for keeping the records the
law requires you to keep.


6. NETWORK

The Software makes no outbound network connection. Its engine listens only on
127.0.0.1 and speaks only to the application on the same machine.

We put that plainly rather than cleverly, because you can check it and we would
rather you did. Some bundled components carry HTTP client code of their own —
the OCR library, for one, is written to fetch its language data from a CDN — and
we do not pretend otherwise. What we have done is give it that data on disk, and
then instrument the engine so that any attempt to reach the network at all is
counted and shown to you. The counter is in the corner of the window. If it ever
reads anything but zero, something we did not intend has happened, and you will
see it before we do.

One honest exception, which we would rather state than have you discover: the
Software's window is drawn by Microsoft Edge WebView2, a Windows component we do
not control. WebView2 performs its own telemetry and update checks according to
your Windows settings, and those are between it and Microsoft. Nothing about
your books, your figures or your documents is included in that.


7. OTHER PEOPLE'S SOFTWARE

The Software includes third-party components, each under its own licence. Those
licences govern those components and, where they conflict with this agreement,
they prevail for the component concerned. The complete list, with the full text
of every licence, ships with the Software as THIRD-PARTY-NOTICES.txt and is also
readable inside the application under Settings.

Some of those components are licensed under terms that entitle you to their
source code. Where that is so, the notices tell you how to obtain it, and that
entitlement is unaffected by the Software itself being closed source.


8. NO WARRANTY

The Software is provided "as is" and free of charge. To the fullest extent
permitted by law, we make no warranties of any kind, express or implied,
including as to merchantability, fitness for a particular purpose, accuracy, or
non-infringement.

We do not warrant that the Software is free of defects, that its figures are
correct for your circumstances, or that it will meet any regulatory requirement
applicable to you.


9. LIMITATION OF LIABILITY

To the fullest extent permitted by law, we are not liable for any loss of
profits, loss of business, loss of data, penalties, interest, or any indirect or
consequential loss arising out of the use of or inability to use the Software.

Nothing in this agreement limits liability that cannot be limited by law,
including liability for death or personal injury caused by negligence, or for
fraud.

Because the Software is supplied free of charge, our total aggregate liability
to you under or in connection with this agreement is limited to SGD 100.


10. VERSIONS AND SUPPORT

The Software is released as annual YA editions. There is no automatic update
channel and no obligation on us to issue any update, patch or new edition, or to
provide support of any kind.

An edition prepared for one Year of Assessment may not reflect rules applying to
another. Use the edition that matches the year you are filing for.


11. ENDING THIS AGREEMENT

You may stop using the Software at any time by uninstalling it; your company
files are unaffected and remain yours. This agreement ends if you breach it.
Clauses 4, 8, 9 and 12 survive it.


12. LAW

This agreement is governed by the laws of Singapore, and the courts of Singapore
have exclusive jurisdiction over any dispute arising from it.


Simpler Terminal Value Systems Pte. Ltd. · Singapore