Terms of Use

These Terms of Use ("Terms") constitute a binding agreement between you (whether accessing the platform as an individual, instructor, student, or on behalf of an institution, "you" or the "User") and SGM NEW ENERGY (PTY) LTD, trading as eFiling Training SA ("we", "us", the "Company", or the "Platform"), governing your access to and use of the eFiling Training SA website, training simulator, and related services (collectively, the "Service"). By creating an account, accessing, or using the Service, you agree to be bound by these Terms. If you do not agree, you must not access or use the Service.

1. Who We Are

In accordance with section 43 of the Electronic Communications and Transactions Act 25 of 2002 ("ECTA"), the following information is provided:

• Legal name: SGM NEW ENERGY (PTY) LTD
• Trading name: eFiling Training SA
• Registration number: 2015/187692/07
• VAT registration number: 4210271583
• Registered address: Cape Town, South Africa
• Email: info@efilingtraining.co.za

2. Nature of the Service — Important Disclaimer

The Service is an independent training and simulation tool. It is designed to replicate the look, feel, and workflow of the South African Revenue Service ("SARS") eFiling website for educational purposes only.

• The Platform is not affiliated with, endorsed by, sponsored by, or in any way officially connected to SARS, the South African Government, or any of its subsidiaries or affiliates. "SARS" and "eFiling" are referenced solely to describe the subject matter of the training and remain the property of their respective owners.
• No data entered into the Platform is transmitted to, filed with, or in any way processed by SARS. Nothing you do on the Platform constitutes an actual tax submission, return, payment, or filing of any kind.
• The Platform does not constitute tax, legal, financial, or professional advice. Tax rates, forms, and workflows are simulated for training purposes and, while we make reasonable efforts to keep them aligned with published SARS guidance, they may not reflect the most current legislation. Always consult a registered tax practitioner or SARS directly for actual tax matters.
• Completion of scenarios, coursework, exams, or certificates issued through the Platform does not constitute a SARS, government, or professional body qualification, accreditation, or endorsement, unless expressly stated otherwise in writing by us.

3. Eligibility & Accounts

You must provide accurate, current, and complete information when registering. You are responsible for maintaining the confidentiality of your login credentials and for all activity that occurs under your account. Users under the age of 18 may only use the Service under the supervision of a parent, guardian, or registered educational institution. Organisation accounts are responsible for ensuring that instructors and students they add are authorised to use the Service under their institution's licence.

4. Subscriptions, Fees & Payment

• Current plans, pricing, and included features are published on our Pricing page and form part of these Terms by reference.
• Unless stated otherwise, licences are annual and prices exclude VAT, which is charged at the prevailing statutory rate where applicable.
• Monthly instalment options are offered on select plans at the annual rate plus an administrative fee, as disclosed at checkout.
• Invoices are issued electronically and payment is due within the period stated on the invoice. We reserve the right to suspend access for accounts with overdue payments after reasonable notice.
• Free demo accounts are provided strictly for evaluation purposes, are time-limited, and may be restricted or withdrawn at our discretion.

5. Refunds

Refunds are governed by our Refund Policy, made available to you prior to purchase. As a general rule, and save where required otherwise by the Consumer Protection Act 68 of 2008, licence fees are non-refundable once an account has been activated and access to the Service has been granted, and no refunds are given where an account is suspended or terminated for breach of these Terms (including licence misuse or academic dishonesty as described below).

6. Acceptable Use & Licence Protection

Your subscription grants a limited, non-exclusive, non-transferable right to use the Service for its intended training purpose, subject to the seat limits of your plan. To protect the integrity of the Platform and the fairness of pricing for all customers, you agree that you will not:

• Share accounts. Each student and instructor must use their own individual login. Using one login across multiple people is a breach of your licence.
• Broadcast or redistribute access. Screen-sharing or streaming the Platform (via Zoom, Teams, YouTube, or any other means) to viewers who are not themselves licensed users is prohibited.
• Record or republish content. Screen recording, scraping, downloading, or reproducing Platform screens, scenarios, or training material for redistribution, resale, or creation of competing training material is prohibited.
• Circumvent traceability or limits. Every session is watermarked with an account identifier and timestamp for traceability. Attempting to remove, obscure, or circumvent watermarks, seat limits, or usage restrictions is prohibited.
• Reverse engineer or interfere. Decompiling, reverse engineering, probing for vulnerabilities, or otherwise interfering with the Platform's normal operation is prohibited.
• Upload unlawful or harmful content. Uploading malicious code, unlawful content, or content that infringes a third party's rights is prohibited.

Violations may result in immediate suspension or termination of access without refund, retroactive billing at the appropriate licence tier for actual usage, and, where applicable, legal action for breach of contract or infringement of intellectual property rights.

7. Academic Integrity — Cheating Is Not Permitted

Where the Service is used for graded coursework, exams, or any form of assessment set by an instructor or institution, all Users must act honestly. The following, without limitation, are strictly prohibited and treated as academic misconduct:

• Logging in as, or allowing another person to complete an assessment as, a different student (impersonation).
• Copying, sharing, or receiving scenario answers, model solutions, or exam content before or during a live assessment.
• Using unauthorised assistance, aids, or third-party tools (including AI tools) during a timed or supervised assessment where the instructor has prohibited them.
• Attempting to exploit software bugs, edit page source, tamper with client-side data, or otherwise manipulate the Platform to alter marks, results, completion status, or certificates without having genuinely completed the required work.
• Submitting coursework, exams, or scenario data that was not your own original work where the exercise requires individual completion.

All marks, results, and completion records are logged server-side and are visible to instructors and institution administrators, who have sole discretion to reject, reduce, or nullify marks obtained through misconduct, and to report such conduct to the relevant institution for disciplinary action. We reserve the right to suspend or terminate any account implicated in academic misconduct.

To help detect impersonation and account sharing, we log an approximate location from your IP address on every login, and — only where your device grants permission when your browser prompts you — a precise GPS-based location. By registering, you agree that your browser may be prompted for this permission and that declining it may be treated as a factor when reviewing a suspected integrity violation. See our Privacy Policy for full details of what is collected and why.

8. Intellectual Property

All software, source code, design, layout, scenario content, training material, trademarks, and branding comprising the Platform are owned by or licensed to us and are protected under the Copyright Act 98 of 1978, the Trade Marks Act 194 of 1993, and other applicable South African intellectual property law. Except for the limited licence granted in clause 6, nothing in these Terms transfers any intellectual property right to you. Any feedback, suggestions, or ideas you submit to us may be used by us without restriction or compensation.

9. Data Protection & Privacy

We process personal information in accordance with the Protection of Personal Information Act 4 of 2013 ("POPIA"). Full details of what we collect, why, and your rights as a data subject are set out in our Privacy Policy, which forms part of these Terms by reference.

10. Disclaimer of Warranties

The Service is provided on an "as is" and "as available" basis. To the maximum extent permitted by law, we do not warrant that the Service will be uninterrupted, error-free, or entirely secure, or that simulated tax content will remain accurate as SARS guidance changes. Nothing in this clause limits any warranty that cannot lawfully be excluded under the Consumer Protection Act 68 of 2008 where you are a consumer as defined in that Act.

11. Limitation of Liability & Indemnity

Please read this clause carefully, as it limits our liability to you. To the maximum extent permitted by law, we shall not be liable for any indirect, incidental, special, or consequential loss, or loss of profit, revenue, or data, arising from your use of, or inability to use, the Service — including any loss arising from reliance on the Platform's simulated content for an actual SARS submission. Our total aggregate liability to you for any claim arising from these Terms shall not exceed the total fees paid by you to us in the twelve (12) months preceding the claim. Nothing in these Terms limits or excludes liability for gross negligence, wilful misconduct, fraud, or death or personal injury caused by our negligence, as required by section 51 of the Consumer Protection Act 68 of 2008. You agree to indemnify us against any claim, loss, or damage arising from your breach of these Terms or misuse of the Service.

12. Suspension & Termination

We may suspend or terminate your access, with or without notice, where you breach these Terms, where required by law, or where continued access poses a security or integrity risk to the Platform. You may cancel your subscription at any time in accordance with your plan's terms; cancellation does not automatically entitle you to a refund of fees already paid, save as set out in our Refund Policy or as required by law.

13. Force Majeure

We shall not be liable for any failure or delay in performance caused by circumstances beyond our reasonable control, including load shedding, internet or telecommunications failures, natural disasters, industrial action, or acts of government.

14. Changes to These Terms

We may update these Terms from time to time to reflect changes in the law, our services, or our business practices. Where changes are material, we will provide reasonable notice (for example, by email or an in-app notice) before they take effect. Continued use of the Service after changes take effect constitutes acceptance of the updated Terms.

15. Governing Law & Dispute Resolution

These Terms are governed by the laws of the Republic of South Africa. Any dispute arising from these Terms or your use of the Service shall first be referred to good-faith negotiation between the parties, and failing resolution within 30 days, shall be subject to the exclusive jurisdiction of the South African courts. Consumers retain any right they may have to refer a dispute to the National Consumer Commission or an accredited consumer protection body under the Consumer Protection Act 68 of 2008.

16. General

If any provision of these Terms is found to be invalid or unenforceable, the remaining provisions shall continue in full force and effect. These Terms, together with our Privacy Policy, Refund Policy, and any order or invoice issued to you, constitute the entire agreement between you and us regarding the Service. Our failure to enforce any right under these Terms does not waive that right.

17. Contact Us

For any questions about these Terms, please contact us at info@efilingtraining.co.za or via our Contact page.