Company: JL
Filing Date: 2025-07-28
Form Type: 20-F
Source: 0001213900-25-068049
Chunk: 102

Company: J-Long Group Ltd
Filing Date: 2025-07-28
Form: 20-F
Item: Item 4
Chunk 102
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 a fine of HK$1,000 upon summary conviction; and (2) commencing from the date of conviction, a fine of HK$100 in respect
of everyday during which his failure or neglect to lodge such declaration in that manners continues. Further, any person who knowingly
or recklessly lodges any declaration with the Commissioner of Customs and Excise that is inaccurate in any material particular shall
be liable on summary conviction to a fine of HK$10,000.

Regulations
Related to Hong Kong Taxation

Inland
Revenue Ordinance (Chapter 112 of the Laws of Hong Kong).

Tax
on dividends.

Capital
gains and profit tax.

Stamp
Duty Ordinance (Chapter 117 of the Laws of Hong Kong).

Under
the current practices of the Hong Kong Inland Revenue Department, no tax is payable in Hong Kong in connection with dividends paid by
us, either by withholding or otherwise, unless such dividends are attributable to a trade, profession or business carried on in Hong
Kong.

Profits.

THE
DISCUSSION ABOVE IS A GENERAL SUMMARY. IT DOES NOT COVER ALL TAX MATTERS THAT MAY BE OF IMPORTANCE TO A PARTICULAR INVESTOR. EACH PROSPECTIVE
INVESTOR IN OUR ORDINARY SHARES IS URGED TO CONSULT ITS OWN TAX ADVISER ABOUT THE TAX CONSEQUENCES TO IT OF OWNING AND DISPOSING OF OUR
ORDINARY SHARES IN LIGHT OF SUCH PROSPECTIVE INVESTOR’ S OWN CIRCUMSTANCES.

Regulations
Related to Personal Data

Personal
Data (Privacy) Ordinance (Chapter 486 of the Laws of Hong Kong).

  Principle                                               

  Principle                                                 

  Principle                  

  Principle                       

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  Principle                     

Non-compliance
with a Data Protection Principle may lead to a complaint to the Privacy Commissioner for Personal Data (the “ Privacy Commissioner”).
The Privacy Commissioner may serve an enforcement notice to direct the data user to remedy the contravention and/or instigate prosecution
actions. A data user who contravenes an enforcement notice commits an offense that may lead to a fine and imprisonment.

The
PDPO also gives data subjects certain rights, inter alia

  the                                                                                                                         

  if                                                                           

  the                                                                                 

The
PDPO criminalizes, including, but not limited to, the misuse or inappropriate use of personal data in direct marketing activities, non-compliance
with a data access request, and the unauthorized disclosure of personal data