AI and Professional Reliance Disclaimer

AI and Professional Reliance Disclaimer

Univia Tax — UAE Tax Compliance & Business Records

Effective date: 4 August 2026 · Last updated: 19 Jul 2026

This document forms part of the Terms of Use. It is the most important document in this stack for anyone using Univia Tax to prepare a tax filing. Read it before you rely on anything the Service produces.

[REQUIRES QUALIFIED LEGAL REVIEW] — this document states the boundary between software output and professional advice, and is the primary defence to a claim that the Service advised a user. Its wording should be reviewed alongside the limitation of liability at clause 16 of the Terms of Use.

1. The short version

Univia Tax computes. It does not advise, and it does not file.

Every figure it produces is a draft for your review. You, and where appropriate a qualified tax professional you engage, are responsible for checking it and for the filing you make. Nothing in the Service reduces that responsibility.

Every computed output in the Service carries this notice, and it means what it says:

This does not constitute tax advice. Review with a qualified tax professional before filing with the FTA.

2. What the Service actually does

Being precise matters more here than being reassuring, so this section describes the real mechanics.

2.1 Document extraction is AI-assisted, and requires your verification

When you upload a document, it goes through a pipeline: the file's contents are checked against its declared file type, the document is parsed, data is extracted from it, the document is classified, line items are extracted, figures are reconciled against what you have entered, and findings are generated.

The extraction step uses a large language model — a general-purpose AI system operated by a third party. Where a document parsing service is configured, the document is first converted to structured text and the model reads that text; where it is not, the model reads the document directly, including as an image.

This means:

• Extraction can be wrong. A model can misread a figure, transpose digits, pick the wrong column, misattribute a total, miss a line, or invent a value that is not on the page. This is a known and unavoidable characteristic of the technology, not a defect specific to Univia Tax.

• A confidence score is not a guarantee. Where the Service records an extraction confidence, that is an indicator to help you prioritise your review. It is not a warranty of correctness. High confidence and wrong are compatible.

• Records extracted from documents enter a review state. The Service marks extracted records as needing review before they are treated as verified. That workflow exists because human verification is required, not optional.

• You must check every extracted figure against the source document. The Service keeps the link from a figure back to the document it came from precisely so you can do this. Use it.

2.2 Computations come from a rules engine, with the working shown

Tax figures are not produced by AI. They are produced by a deterministic computation engine that applies encoded rules to the inputs you supply and verify. The same inputs always produce the same result.

The Service is built on a principle it applies without exception: no black-box numbers. Every figure is presented as its inputs and their source, the formula or methodology, the result, and any assumptions flagged. Any number can be expanded into how it was produced.

What this does and does not mean:

• It means an auditor, a reviewer, or your accountant can trace any figure back to its inputs and to the legal provision it applies.

• It does not mean the answer is right for you. A rules engine applies rules to the facts it is given. If a fact is wrong, missing, or mischaracterised — the entity type, free zone status, an election made or not made, a prior-period position, the recoverability of an expense — the computation will be wrong, and it will be wrong with the working neatly shown.

• It does not mean the encoded rules cover your situation. Tax law contains judgement, elections, apportionments, anti-abuse provisions, and fact-dependent tests that no rules engine resolves for a specific business. The engine handles the mechanical majority. The judgement is yours and your adviser's.

2.3 Legal citations, and the honest limits of them

Where the Service states a legal position it cites the instrument — the Federal Decree-Law, Cabinet Decision, or Ministerial Decision, by name and article — and links to the original text on an official government source. It does not cite third-party summaries, and it does not paraphrase a provision as "UAE law says".

Each citation carries a verification stamp: the date on which the underlying law registry entry was verified, and whether the associated claim has been through human review or is pending review.

You should understand what that discipline does and does not achieve:

• It achieves traceability. You can always get from a figure to the provision behind it, and from the provision to the official text.

• It does not achieve currency. UAE tax law changes. A citation verified on a date in the past is exactly that. Check the verification date, and check the official source, before relying on any legal reference for a filing.

• It does not achieve completeness. A cited provision is the provision the engine applied. It is not a statement that no other provision is relevant to you.

• Where a claim has not yet been through human review, the Service says so. Treat an unreviewed claim as unverified.

2.4 The AI assistant is scope-limited and refuses to advise

Where your plan includes the AI assistant, it operates under a fixed set of instructions that constrain it deliberately:

• It answers on UAE VAT and Corporate Tax only, grounded in the named legislation.

• It must cite the article, Cabinet Decision, or Ministerial Decision behind any technical answer.

• It must take the conservative position where the law is ambiguous, and state the ambiguity rather than resolve it silently.

• It must not invent figures. Every number must come from a computation whose working it can show; if it does not have one, it must say what it would need.

• It must ask once for a missing fact that would change the treatment, rather than assume it.

• It must keep VAT, Corporate Tax, transfer pricing, and excise treatments separate in an answer.

• It must state what it checked, against what source, and the outcome.

• It must flag where a remembered rate, threshold, or deadline may have changed, rather than assert it.

• On transfer pricing it answers at an awareness level only. It will not produce a benchmarking study, a comparables search, or transfer-pricing documentation, and it refers you to a qualified transfer pricing adviser.

• On legal matters outside tax computation — company law, contracts, employment, data protection, incorporation, consumer terms — it answers at an awareness level only, will not assert what the law requires as a settled position, will not draft legal instruments, and refers you to qualified legal counsel.

• It does not file returns. It computes, explains, and guides.

• It ends every computed output with the standing disclaimer, verbatim.

These constraints reduce risk. They do not eliminate it. The assistant is a language model. It can still be wrong, can misapply a correct rule to your facts, and can present an incorrect answer fluently. Treat it as a well-briefed research assistant whose work you check — not as an adviser whose conclusions you act on.

Only your own company's context is ever supplied to the assistant. No other customer's data is present in your session.

2.5 What the Service does not do at all

• It does not file anything with the Federal Tax Authority. There is no connection to EmaraTax. Every submission is made by you, outside the Service.

• It does not register a taxpayer, and does not make payments.

• It is not a Tax Agent and does not act as one for you.

• It does not transmit e-invoices to any government system. E-invoicing functionality is validation and sandbox tooling; any future transmission runs through an accredited ASP you appoint (Terms clause 19.3), and transmission is not the filing of a return.

• It does not detect that you have a filing obligation, and does not warn you of a deadline you have not told it about.

• It is not your general ledger. Where a record is created in the Service, the Service is the primary record of that document and its tax-compliance history; where a record is imported, your ERP or accounting system remains the originating source — and your accounting system remains authoritative for the general ledger and financial statements (Terms clause 3.5).

• It holds no accreditation, approval, certification, or endorsement from any government authority. See docs/legal/regulatory-non-affiliation-notice.md.

3. What you are responsible for

By using the Service you accept that you remain solely responsible for:

1. The accuracy and completeness of what you put in. Garbage in, neatly documented garbage out.

2. Verifying every extracted figure against the source document before treating it as correct.

3. Verifying every computed figure and every legal reference before using it in a filing, including checking that the cited law is current.

4. The tax positions taken — elections, classifications, apportionments, recoverability, free zone status, relief claims, and everything else requiring judgement.

5. Engaging a qualified professional where the position is material, uncertain, or outside your competence.

6. Making the filing, on time, through the correct channel, with the correct figures.

7. Meeting statutory deadlines. Do not schedule a filing so that it depends on the Service being available at a particular moment. The Service carries no uptime commitment.

8. Retaining your own records as UAE law requires of you, independently of the Service.

4. No professional relationship is created

4.1 Use of Univia Tax does not create a tax advisory, accounting, audit, legal, or fiduciary relationship between you and Univia Global Consultancy, and does not make Univia responsible for your tax affairs.

4.2 Univia Global Consultancy is a professional advisory firm and does provide advisory services — but only under a signed engagement letter, with a defined scope, and after conflict, independence, and client-acceptance checks. A subscription to Univia Tax is not an engagement letter. If you want Univia Global Consultancy as your adviser, ask for one.

4.3 No interaction with the AI assistant, with support, or with any Univia representative in connection with the Service constitutes advice on which you may rely, or creates a duty of care in advising you.

4.4 The fact that Univia Tax was built by a chartered accountant, and encodes professional method, does not turn its output into professional advice. It is software.

5. Consequences, stated plainly

If a figure is wrong and you file it:

• The filing is yours. The Federal Tax Authority will address any assessment, penalty, administrative fine, or interest to you, not to Univia.

• Univia does not indemnify you for it. Clause 16.2 of the Terms of Use excludes liability for tax, penalties, fines, and interest, including where the amount arises from an error in an Output.

• Your remedy against Univia, if any, is capped at the subscription fees you paid in the preceding 12 months, as set out in clause 16.3 of the Terms of Use.

This allocation of risk is deliberate and is reflected in the price of the Service. A product that assumed your filing risk would cost a different order of magnitude, and would be an advisory engagement rather than software.

6. If you find an error

Please tell us: support@univiaglobal.com . If you believe the computation engine has applied a rule incorrectly, or that a cited legal reference is wrong or out of date, say so and we will investigate it as a priority — errors in the engine or the law registry affect every user. Reporting an error does not make Univia responsible for a filing already made.

Referenced product behaviour is drawn from the live codebase as at 19 Jul 2026: src/lib/ai/chat/system-prompt.ts, src/lib/documents/pipeline.ts, src/components/tax-disclaimer.tsx, docs/design/CITATIONS.md, docs/adr/2026-07-17-legal-claim-lane.md.