Company: NIVFW
Filing Date: 2025-10-10
Form Type: F-1/A
Source: 0001213900-25-098135
Chunk: 258

Company: NewGenIvf Group Ltd
Filing Date: 2025-10-10
Form: F-1/A
Chunk 258
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 income tax (CIT) rate is 20%. A foreign company not carrying on business in Thailand is subject to a final withholding tax (WHT) on certain types of assessable income (e.g. interest, dividends, royalties, rentals, and service fees) paid from or in Thailand. The rate of tax is generally 15%, except for dividends, which is 10%, while other rates may apply under the provisions of a double tax treaty (DTT). Cambodia The standard rate of corporate income tax (“CIT”) for companies and permanent establishments who are classified as medium and large taxpayers is 20%. For companies and permanent establishments who are classified as small taxpayers, the CIT rates are progressive rates from 0% to 20%. In view of the annual turnover of the company, the annual turnover ranges from KHR 1billion to KHR 6billion for service and commercial sectors, the company shall consider as the medium-sized company. Kyrgyzstan The company is subject to a corporate income tax on their aggregate annual income earned worldwide. Non-resident legal entities carrying out business activities through a permanent establishment in Kyrgyzstan are subject to profit tax on the income attributed to the activities of that permanent establishments. During the period ended June 30, 2025, no tax payable is accrued and reversed accordingly. Profit tax is calculated at a rate of 10% of aggregate annual income less allowed deductions. F-58

Significant components of the provisions for income taxes for the year ended December 31, 2024, and the six months period ended June 30, 2025 were as follows:

|                                                |     | June 30, 
 2025     |   |     | December 31, 
 2024         |          |   |
|:-----------------------------------------------|:----|:---------|:--|:----|:-------------|:---------|:--|
| Current tax provision Kyrgyzstan               |     | $        | — |     | $            | —        |   |
| Over provision of tax in prior year Kyrgyzstan |     |          | — |     |              | (486,706 | ) |
| Current tax provision Cambodia                 |     |          | — |     |              | —        |   |
| Total tax (income) expense                     |     | $        | — |     | $            | —        |   |

|                                                 |     | June 30, 
 2025     |          |   |