Terms of Service

Effective November 12, 2026

These Terms of Service govern your use of TaxMemo, including the website at taxmemo.ai and the research service offered there (together, the "Service"). The Service is operated by Galvea LLC, a New Mexico limited liability company ("Galvea," "we," "us"). By creating an account or using the Service, you agree to these Terms. If you use the Service on behalf of an organization, you agree to them on its behalf and confirm you have authority to do so.

1. What the Service does

TaxMemo answers questions about the tax law of mainland China. It translates your question into Chinese, searches a library of Chinese-language laws, regulations, official announcements and official guidance, and generates an answer in English with citations to the documents it relied on. Answers are produced by automated systems, including large language models.

2. Not tax, legal or investment advice

Answers can be incomplete, out of date or wrong. The library may not contain every relevant document, and local rules are covered only for some regions. English text in an answer is a rendering of Chinese-language sources; where they differ, the Chinese text of the cited document prevails. You are responsible for verifying any answer against the cited sources and for any decision you make. If you are a professional, you remain responsible for the advice you give your clients.

3. Accounts

You sign in with a one-time code sent to your email address. You must provide an email address you control, keep access to it secure, and be at least 18 years old. You are responsible for activity under your account. Tell us promptly at [email protected] if you believe your account has been used without your permission.

4. Free questions, subscriptions and team plans

• Free use. New accounts may ask a limited number of questions without charge. We may change the free allowance at any time.
• Subscriptions. Paid plans are billed in advance through our payment processor, Stripe, at the price shown at checkout. Subscriptions renew automatically at the end of each billing period until you cancel.
• Cancellation. You can cancel at any time under "Manage subscription" in your account. Cancellation takes effect at the end of the current billing period, and you keep access until then. Except where the law requires otherwise, payments are non-refundable and we do not provide refunds or credits for partial periods.
• Team plans. The person who purchases a team plan manages it, chooses the number of seats, and adds or removes members by email. Each seat may be used by one named person. If the number of seats is reduced below the number of members, the most recently added members lose access until a seat becomes available.
• Fair use. Paid plans include a daily question limit to protect the Service from automated or abusive use.
• Price changes. We may change prices for future billing periods. We will tell you in advance by email, and you may cancel before the new price applies.

5. Acceptable use

You agree not to:

• share your account, resell the Service, or give access to people who are not named seat holders;
• scrape, bulk-download or systematically extract answers or library content, or use the Service to build a competing product or train a model;
• access the Service by automated means other than through features we provide, or attempt to bypass usage limits or security measures;
• use the Service for any unlawful purpose or in violation of applicable sanctions or export control laws.

Do not include in your questions information that identifies your clients or other individuals, such as names, taxpayer identification numbers or account details. The Service does not need it to answer a question about the law.

6. Your content

You keep any rights you have in the questions you submit. You give Galvea a license to process them to provide, secure and improve the Service, as described in our Privacy Policy. You may use the answers you receive in your own work and in work for your clients.

7. Our content

The Service, including its software, design and the way the library is organized and annotated, belongs to Galvea or its licensors. Official legal texts remain subject to the rights of their issuing authorities. Apart from the right to use the Service and its answers as described in these Terms, no rights are granted to you.

8. Availability and changes

We work to keep the Service available but do not guarantee that it will be uninterrupted or error-free. We may change, suspend or discontinue features. We may suspend or close an account that breaches these Terms. If we discontinue a paid plan, we will refund the unused portion of any prepaid period.

9. Disclaimer of warranties

TO THE FULLEST EXTENT PERMITTED BY LAW, THE SERVICE IS PROVIDED "AS IS" AND "AS AVAILABLE," WITHOUT WARRANTIES OF ANY KIND, WHETHER EXPRESS OR IMPLIED, INCLUDING WARRANTIES OF ACCURACY, COMPLETENESS, MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE AND NON-INFRINGEMENT.

10. Limitation of liability

TO THE FULLEST EXTENT PERMITTED BY LAW, GALVEA WILL NOT BE LIABLE FOR ANY INDIRECT, INCIDENTAL, SPECIAL, CONSEQUENTIAL OR PUNITIVE DAMAGES, OR FOR ANY LOSS OF PROFITS, REVENUE, DATA, TAX BENEFITS OR GOODWILL, ARISING FROM OR RELATED TO THE SERVICE OR ANY ANSWER IT PROVIDES. GALVEA'S TOTAL LIABILITY FOR ALL CLAIMS RELATING TO THE SERVICE WILL NOT EXCEED THE GREATER OF THE AMOUNT YOU PAID GALVEA IN THE TWELVE MONTHS BEFORE THE CLAIM AROSE OR US$100.

11. Indemnity

You will indemnify Galvea against claims by third parties, including your clients, arising from your use of the Service or from your breach of these Terms.

12. Governing law and disputes

These Terms are governed by the laws of the State of New Mexico, without regard to its conflict-of-laws rules. Any dispute will be resolved exclusively in the state or federal courts located in Bernalillo County, New Mexico, and you and Galvea consent to their jurisdiction.

13. Changes to these Terms

We may update these Terms. If a change is material, we will notify you by email or in the Service before it takes effect. Continuing to use the Service after the effective date means you accept the updated Terms.

14. Contact