Company: CCHH
Filing Date: 2025-06-26
Form Type: DRS
Source: 0001213900-25-058036
Chunk: 190

Company: CCH Holdings Ltd
Filing Date: 2025-06-26
Form: DRS
Chunk 190
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 incorporated in the Cayman Islands as an exempted company with limited liability under the Companies Act (As Revised) of the Cayman Islands and accordingly, are exempted from Cayman Islands income and corporate tax. As such, the Company is not subject to tax on either income or capital gain. In addition, no withholding tax is imposed upon any payments of dividends by subsidiaries to the Company. Malaysia The Group’s subsidiaries including STCH Holding, STCH GH, ZWY Raja Uda, CHH KL, CCH Tropika and GTL F&B are governed by the income tax laws of Malaysia. The income tax provision in respect of operations in Malaysia is calculated at the applicable tax rates on the taxable income for the periods based on existing legislation, interpretations, and practices. Under the Income Tax Act of Malaysia, enterprises incorporated in Malaysia are usually subject to a unified 24% enterprise income tax rate while preferential tax rates, tax holidays, and tax exemptions may be granted on a case -by -casebasis. The tax rate for small and medium sized companies (generally companies incorporated in Malaysia with paid -incapital of MYR2,500,000 or less, and gross income of not more than MYR50 million) is 15% for the first MYR150,000 (approximately US$37,500) taxable income, and 17% for taxable income between MYR150,000 (approximately US$37,500) to MYR600,000 (approximately US$150,000), with the remaining balance of taxable income being taxed at the 24% rate.

F-28

CCH HOLDINGS LTD
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2024 (In U.S. Dollar, except for share data) 14.TAXATION (cont.) For the years ended December 31, 2023 and 2024, the details of income tax expense are set forth below:

|                          |     | For the years ended 
 December 31,        |    2023 |     |   |    2024 |
|:-------------------------|:----|:--------------------|--------:|:----|:--|--------:|
| Current income tax       |     | $                   | 271,890 |     | $ | 353,599 |
| Deferred income tax      |     |                     |  43,964 |     |   |