Company: RMSGW
Filing Date: 2025-07-31
Form Type: 20-F
Source: 0001641172-25-021609
Chunk: 134

Company: Real Messenger Corp
Filing Date: 2025-07-31
Form: 20-F
Item: Item 19
Chunk 134
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 executed in, or, after execution, brought within
the jurisdiction of the Cayman Islands. No stamp duty is payable in the Cayman Islands on the issue of shares by, or any transfers of
shares of, Cayman Islands companies (except those which hold interests in land in the Cayman Islands). There are no exchange control
regulations or currency restrictions in the Cayman Islands.

Payments
of dividends and capital in respect of the Company’s Ordinary Shares will not be subject to taxation in the Cayman Islands and
no withholding will be required on the payment of a dividend or capital to any holder of the Company’s Ordinary Shares, as the
case may be, nor will gains derived from the disposal of the Company’s Ordinary Shares be subject to Cayman Islands income or corporation
tax.

The
United States

For
the U. S. jurisdiction, Real USA is subject to federal income taxes on its business operations at a statutory rate of 21%. Based on management’s
analysis, no recent U. S. tax law changes have had a material impact on the Company’s tax position. The Company will continue to
monitor for any future tax legislation that could affect its operations.

As
a result of the Tax Act, the Company has evaluated whether it has an additional tax liability from the Global Intangible Low Taxed Income
(“ GILTI”) inclusion on current earnings and profits of its foreign controlled corporations. The law also provides that corporate
taxpayers may benefit from a 50 10.5

Hong
Kong

Real
Corporation HK and Hohojo are incorporated in Hong Kong and are subject to Hong Kong Profits Tax on the taxable income as reported in
its statutory financial statements adjusted in accordance with relevant Hong Kong tax laws. For the years ended March 31, 2025, 2024
and 2023, Hong Kong profits tax is calculated in accordance with the two-tiered profits tax rates regime. The applicable tax rate for
the first HKD 2 8.25 2 16.5 16.5

For
the fiscal years ended March 31, 2025, 2024 and 2023, the components of the loss before income taxes are as follows:

SCHEDULE
OF COMPONENTS OF LOSS BEFORE INCOME TAXES

                              2025                                                2024                       2023                   
                              For the Years Ended March 31,                                                                         
                              2025                                                2024                       2023