Company: RMSGW
Filing Date: 2025-07-31
Form Type: 20-F
Source: 0001641172-25-021609
Chunk: 106

Company: Real Messenger Corp
Filing Date: 2025-07-31
Form: 20-F
Item: Item 10
Chunk 106
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 PFICs described above.

If
a U. S. Holder owns our ordinary shares during any taxable year that we are a PFIC, the U. S. Holder must generally file an annual Internal
Revenue Service Form 8621 and provide such other information as may be required by the U. S. Treasury Department, whether or not a mark-to-market
election is or has been made. If we are or become a PFIC, you should consult your tax advisor regarding any reporting requirements that
may apply to you.

You
should consult your tax advisors regarding how the PFIC rules apply to your investment in our ordinary shares.

Non-U. S.
Holders

Cash
dividends paid or deemed paid to a Non-U. S. Holder with respect to the ordinary shares generally will not be subject to U. S. federal
income tax unless such dividends are effectively connected with the Non-U. S. Holder’s conduct of a trade or business within the
United States (and, if required by an applicable income tax treaty, are attributable to a permanent establishment or fixed base that
such holder maintains or maintained in the United States).

In
addition, a Non-U. S. Holder generally will not be subject to U. S. federal income tax on any gain attributable to a sale or other taxable
disposition of the ordinary shares unless such gain is effectively connected with its conduct of a trade or business in the United States
(and, if required by an applicable income tax treaty, is attributable to a permanent establishment or fixed base that such holder maintains
or maintained in the United States) or the Non-U. S. Holder is an individual who is present in the United States for 183 days or more
in the taxable year of such sale or other disposition and certain other conditions are met (in which case, such gain from U. S. sources
generally is subject to U. S. federal income tax at a 30% rate or a lower applicable tax treaty rate).

Cash
dividends and gains that are effectively connected with the Non-U. S. Holder’s conduct of a trade or business in the United States
(and, if required by an applicable income tax treaty, are attributable to a permanent establishment or fixed base that such holder maintains
or maintained in the United States) generally will be subject to regular U. S. federal income tax at the same regular U. S. federal income
tax rates as applicable to a comparable U. S. Holder and, in the case of