First specialized AI platform for taxes, VAT, SSS, and Philippine regulations – Investment Pitch
Luz (Luzviminda) Finance AI is the first specialized AI platform for taxes and compliance in the Philippines. It offers an AI-powered education and tax guidance model (not a regulated accounting service) with a human-in-the-loop for complex cases.
📅 Pricing Strategy:
Scenario: 2–4% of the market of Filipino SMEs and self-employed (approx. 30,000 users)
→ up to ₱150M ARR within 3 years if assumptions hold.
*Estimate, not a forecast. See footnotes for sources and limitations.
Assumptions: ARPU=₱4,999 net, churn 10–15%/yr, COGS<15%, CAC ₱700–₱900, organic/paid mix, free-to-paid conversion 10–20%.
ARR scenario is a model, not a forecast. Actual results may differ. Sources: DTI, SEC, BIR, industry reports (2024).
💡 Tech Advantage – SSoT (Single Source of Truth):
Automatically synchronized database of all Philippine tax laws and regulations (BIR, SSS, PhilHealth, Pag-IBIG, SEC, DTI). Instead of AI "guessing" from generic data, Luz uses a unique, daily-updated register of legal sources. Target: >95% accuracy (internal validation, 2025). "99.99%" is a goal, not a measured result. Generic AI baseline: 60–70% (internal test, 2024).
*See footnotes for methodology and limitations.
Target accuracy >95% on test set (internal validation, 2025). SSoT engine cross-checks 2+ official sources per answer. "99.99%" is a goal, not a measured result. Generic AI baseline: 60–70% (internal test, 2024).
Low direct specialization. Main alternatives: BIR eBIRForms, JuanTax, Taxumo, Xero, QuickBooks, local BPO/accounting SaaS.
SaaS Model
Hybrid assurance
Tool → Infrastructure
TAM/SAM/SOM analysis for the Philippines
| Segment | Philippines | SEA Region |
|---|---|---|
| Corporations (Inc, Corp, OPC) | 120,000 | 400,000+ |
| Sole Proprietors (DTI/SEC) | 900,000 | 2,000,000+ |
| Freelancers / Professionals | 300,000 | 1,000,000+ |
| TOTAL | ~1,500,000* | ~3,400,000* |
~1,500,000* businesses and professionals in the Philippines with tax and compliance obligations
~600,000* digitally active users using online solutions
30,000–60,000* users (2–4% market penetration, scenario only)
| Penetration | Users | ARR (₱4,999/year from 2027) |
|---|---|---|
| 1% of PH market | 15,000* | ₱75,000,000* |
| 2% of PH market | 30,000* | ₱150,000,000* |
| 4% of PH market | 60,000* | ₱300,000,000* |
Multi-tier revenue model – SaaS, B2B, White Label, Affiliate
| CAC (Cost of Acquisition) | ₱700–₱900 |
| ARPU (Annual Revenue) | ₱4,999 |
| LTV (3 years) | ₱15,000 |
| LTV / CAC Ratio | 7.2:1 |
✅ Excellent ratio (standard >3:1). With low churn, LTV is high, attracting investors.
Freelancers, self-employed
Scenario: up to 10,000 active users*Accounting firms
Scenario: up to 500 offices*LGUs, government agencies
Scenario: up to 100 LGUs/agencies*Online banking integration
Potential: BPI, UnionBank, GCash**Growth channel/user numbers are scenarios, not current results. Based on internal projections and market research (2024). Actual adoption may be lower. See footnotes for details.
PH Data Privacy Act, BIR, and risk mitigation strategy
Luz is not an AI accountant → Luz is an AI-powered education and tax guidance assistant with human oversight.
This enables compliance with PH Data Privacy Act and may enable future partnerships with accountants, LGUs, and business chambers.*
| Regulatory Framework | Requirement | Risk Level |
|---|---|---|
| PH Data Privacy Act | Personal and financial data processing | ⚠️ High |
| BIR Regulations | Tax compliance, e-filing, e-invoicing | ⚠️ High |
| PH Accounting Laws | Cannot replace a certified accountant (see PH Accountancy Act, 2023) | ⚠️ Medium |
| Consumer Protection Act | Transparency, right to explanation | ⚠️ Medium |
Solution: SSoT engine + "Verified 2026" badge + legal disclaimers + cross-validation with 2+ official sources
Solution: On-premise database, E2E encryption, anonymous chat mode + DPO contact (dpo@mayumitax.ph)
Solution: Partner accountants / fallback option (human oversight) + documentation of every AI answer
Solution: Source transparency + audit log + continuous updates + public changelog
Solution: Automated scraping of BIR/SEC + API integration + daily sync jobs (GitHub Actions)
Solution: Gamification (streak system) + email drip campaigns + limited free queries (10/month) → upgrade to ₱4,999
4 development phases – from MVP to SEA platform
Goal: Prove functionality and trust
Scenario: up to 2,000 test users + 20 partner accountants*
Goal: Generate first ARR revenue
Scenario: up to 10,000 subscribers @ ₱4,999/year → up to ₱50M ARR* (from 2027 after free year for beta users)
Goal: Localize for Indonesia, Malaysia, Vietnam
Scenario: up to 50,000 users in the region*
Goal: International AI standard
Scenario: White-label for fintech & ERP systems*
*All roadmap results, user numbers, and partnerships are scenarios or targets, not current achievements. Based on internal projections and market research (2024). Actual results may differ. See footnotes for details.
Luz (Luzviminda) Finance AI is "Sister #3" in the larger system. Strategy: Luz is not a standalone project – she is the first commercial engine in the LumenYAI ecosystem for SEA.
This increases valuation × 3, as it becomes a platform and not just a product.
Other AI Personas: Klara Finanz AI (Germany), Sophie Fiscale AI (Belgium), Ivana RechtAI (Contracts), Mara EU-FundsAI (Projects), Zdrava Marija (Health AI)...
Strategic overview of strengths, weaknesses, opportunities, and threats
Numerical overview of the Philippine market and financial indicators
| TAM (Total Addressable Market) | 1,500,000 |
| SAM (Serviceable Available Market) | 600,000 |
| SOM (Serviceable Obtainable Market, 36 mo) | 30,000–60,000 |
| ARPU (Annual Revenue per User) | ₱4,999/year |
| ARR at 2% market | ₱150M |
| LTV (3-year retention) | ₱15,000 |
| CAC (Customer Acquisition Cost) | ₱700–₱900 |
| LTV / CAC ratio | 7.2:1 |
| Payback period | ~4 months |
🌱 Market timing: Largest AI transformation of tax and accounting in PH (2025–2030)
⚖️ Fragmented sector: 1.5M+ SMEs and freelancers need simple solutions
🗼 AI industry is institutionalizing: PH Data Privacy Act and BIR digitalization enable managed growth
🏛 Public adoption: LGUs, business chambers, digitalization grants
🔁 Recurring revenue: ₱4,999/year (from 2026) → predictable cashflow
🌐 Platform potential: 14 AI personas → national infrastructure for SEA
Luz (Luzviminda) Finance AI speaks your language – EN, Tagalog, Cebuano
Luz ang unang AI tax assistant na espesyal para sa Pilipinas. Available 24/7 sa Tagalog, Cebuano, at Ingles.
💸 Presyo: ₱4,999/taon (lunsad 2026) | Beta Q2 2026: ₱1,999
⚖️ Pagsunod: PH Data Privacy Act | BIR | SEC | DTI
Luz ang unang AI tax assistant nga espesyal para sa Pilipinas. 24/7 magamit sa Cebuano, Tagalog, ug English.
💸 Presyo: ₱4,999/tuig (lansad 2026) | Beta Q2 2026: ₱1,999
⚖️ Pagsunod: PH Data Privacy Act | BIR | SEC | DTI
Contact us for a detailed investment deck, financial projections, or a demo presentation tailored to Philippine tax complexity.