Company: JUPGF
Filing Date: 2025-02-28
Form Type: 20-F
Source: 0001493152-25-008689
Chunk: 49

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-02-28
Form: 20-F
Item: Item 10
Chunk 49
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 business, transactions
or operations in the Marshall Islands.

Non-resident
shareholders in Marshall Islands are not subject to Marshall Islands stamp, capital gains or other taxes on the purchase, ownership or
disposition of our common shares, and will not be required by the Marshall Islands to file a tax return related to our common shares.

10. F. Dividends and Paying Agents.

Not
applicable.

10. G. Statement by Experts.

The
disclosure of exploration results and resource estimates contained in this Annual Report is based on information and supporting documentation
prepared by Volodymyr Myadzel, PhD and Orlando Garcia Rocha Filho, who ae qualified persons within the meaning of Item 1300 of Regulation
S-K. Mr. Myadzel and Mr. Rocha consent to the use of such information in this Annual Report, in the form and context in which it has
been presented herein.

Mr.
Myadzel is a Principal Geologist of VMG Consultoria e Soluções Ltda., located at Av. do Contorno, 2905, Suite 406,
Belo Horizonte, MG 30110-915, Brazil. He graduated with a degree in Geology from Kryvyi Rih National University, Kryvyi Rih, Ukraine
in 1999. In addition, he obtained a PhD in Geology from Kryvyi Rih National University, Kryvyi Rih, Ukraine in 2004. He is Member #3974
of the Australasian Institute of Geoscientists. Mr. Myadzel has been working as a Geologist for a total of 26 years since graduation
from university. His relevant experience includes modeling and resource and reserve estimation of deposits, prospecting and surveying,
geological mapping, mineralogy and petrology of metamorphic rocks and ore deposits, and in particular iron deposits.

Mr.
Rocha is a Principal Geologist at RCS Geologia e Meio Ambiente Ltda, located at Rua João Mota, nº 372, Suite 301, Centro,
Santa Bárbara, MG 35.960-000, Brazil, since 2011. He graduated in Geology from the Federal University of Rio Grande do Norte,
Brazil in 1992. He is Member #20708 of the Geological Association of Canada. He is Member # 3484D/MG of CREA (Regional Council of Engineering
and Agronomy) of