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AI Features Terms of Use

Terms of use for AI-powered features offered, or which may in the future be offered, via the SmartPrep™ platform.

Effective Date: 12.06.2026
Note: This translation is for information only; the Turkish text is binding. / Bu çeviri bilgilendirme amaçlıdır; bağlayıcı metin Türkçedir.

SMARTPREP — TERMS OF USE FOR AI-POWERED FEATURES

IMPORTANT NOTICE

These Terms of Use govern the provisions relating to AI-powered features offered, or which may in the future be offered, via the Platform by Emrah Sungur, acting under the registered trademark SmartPrep® (“SmartPrep”). This text is an annex to the relevant Framework Agreement and applies together with it; in the event of a conflict, this text prevails solely on matters specific to AI-powered features.

1. DEFINITION AND SCOPE

1.1. “AI-Powered Features” means functions that generate text, classification, summarisation, analysis, recommendations or similar outputs through technologies such as machine learning and large language models (LLMs), developed by SmartPrep itself or integrated via third-party providers. These features may include auxiliary tools within the Platform as well as AI-powered modules offered by the invoicing and accounting infrastructure provider (Paraşüt Yazılım Teknolojileri A.Ş. and similar).

1.2. The use of AI-Powered Features is optional. By using these features, the User is deemed to have accepted these Terms.

2. NATURE OF OUTPUTS

2.1. AI-Powered Features provide outputs solely of an auxiliary, supportive and informational nature. These outputs do not constitute auditing, tax advice, financial advisory, legal advice, food safety consultancy or any similar professional service.

2.2. As these features operate on statistical models, they may produce inaccurate, incomplete, outdated or out-of-context results; they may not always reflect legislative changes accurately or in a timely manner, and they are affected by errors or omissions in the data entered by the user.

2.3. SmartPrep gives no express or implied warranty as to the accuracy, completeness, currency, legal compliance or fitness for a particular purpose of the outputs of AI-Powered Features.

3. PURPOSE AND LIMITS OF USE

3.1. AI-Powered Features cannot substitute an independent financial advisory, legal advisory or food safety consultancy service; they cannot be used for the direct and unsupervised preparation of official declarations, tax returns, financial statements or similar legal obligations; outputs cannot be presented to third parties as definitive and binding expert opinion.

3.2. The User accepts that the outputs are to be treated solely as a supporting tool and that the final decision and responsibility rest with the User. Before any transaction with tax, accounting, financial, legal or food safety consequences, the User obtains human expert opinion to the extent the User deems appropriate.

4. USER OBLIGATIONS AND DATA ENTRY

4.1. The User is responsible for providing accurate and up-to-date data, for not entering unlawful or misleading data, and for not unlawfully processing personal data belonging to others.

4.2. The User is obliged not to enter special categories of personal data (health, biometric data and the like) or unnecessary personal data into the AI-Powered Features. Liability arising from a breach of this obligation rests with the User.

4.3. Where the User notices that a feature produces erroneous results, the User stops using the feature and notifies SmartPrep.

5. DATA PROCESSING AND THIRD-PARTY PROVIDERS

5.1. In the course of operating the AI-Powered Features, the data entered may be transferred to third-party service providers operating the relevant AI model (including large language model providers). Such transfer is carried out within the framework of the KVKK Privacy Notice and the applicable personal data protection legislation.

5.2. Where such providers process personal data abroad, the transfer is made only in accordance with the conditions set out in Article 9 of the Law. SmartPrep strives to minimise the transfer abroad of inputs containing personal data and to prefer, wherever possible, configurations that contain no personal data or that process data in Türkiye.

5.3. SmartPrep takes care to implement reasonable technical and contractual measures to ensure that data entered by the user within the scope of AI-Powered Features is not used in the general training of third-party models.

6. HUMAN OVERSIGHT AND FINAL DECISION

6.1. The User uses the outputs not as a final decision-making tool but solely for preliminary assessment and support purposes. Transactions with legal or financial consequences pass, in any event, through the final review and approval of the User or of human experts authorised by the User.

6.2. The User is solely responsible for the consequences of declaring outputs directly to official authorities or presenting them to third parties without human oversight.

7. LIABILITY

7.1. SmartPrep cannot be held liable for indirect damages arising from inaccuracies or omissions in the outputs of AI-Powered Features, unless it has acted with gross negligence or intent. Pursuant to the second paragraph of Article 115 of the Turkish Code of Obligations, this limitation does not apply where SmartPrep has acted with gross negligence or intent, in cases of damage to human health, bodily integrity or life, or under mandatory provisions of legislation.

7.2. SmartPrep reserves the right to change, update or discontinue the scope, mode of operation and technical infrastructure of the AI-Powered Features.

8. ENTRY INTO FORCE

These Terms of Use enter into force at the moment of the User's first use of the relevant AI-Powered Feature and remain in effect for as long as the feature is used.

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