Company: EJH
Filing Date: 2025-10-30
Form Type: 20-F
Source: 0001213900-25-104179
Chunk: 223

Company: E-Home Household Service Holdings Ltd
Filing Date: 2025-10-30
Form: 20-F
Item: Item 19
Chunk 223
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 components of deferred tax assets
and liabilities as of June 30, 2025 and 2024 were as follows:

                                         2025                               
 ────────────────────────────────────────────────────────────────────────────
  Deferred tax assets                                                       
  Advanced from customers                $           74,696        125,472  
  Total deferred tax assets                          74,696        125,472  
  Allowance for deferred tax assets                ( 74,696      ( 125,472  
  Deferred tax assets, net                                -              -  
  Deferred tax liabilities                                                  
  Business combinations                  $          397,423      1,819,826  
  Total deferred tax liabilities                    397,423      1,819,826  

Value Added Tax (“ VAT”)

Revenues from installation and maintenance services,
housekeeping services and senior care services, which are classified as household services industry, are subject to a value-added tax,
or VAT, rate of6%. Upon the implementation of the preferential tax policy under the Announcement on Tax Policies for Community Family
Services such as Elderly Care, Childcare and Domestic Services (Caishui [2019] No. 76) issued by the Ministry of Finance and other relevant
PRC authorities, these services have been exempt from VAT. Sales of goods in connection with the provision of such services, are subject
to a VAT rate of13%.

Revenue from educational consulting services is subject to a VAT tax
rate of6%.

Taxes payable

The Company’s taxes payable as of June 30,
2025 and 2024, consisted of the following:

                             2025         2024  
 ────────────────────────────────────────────────
  Income tax payable      $24,205      $24,313  
  Other tax payables       12,101       11,917  
  Total                   $36,306      $36,230  

F-30

NOTE 16 - EQUITY

Ordinary Shares

As of June 30, 2025, 2024, 2023 and 2022, the
Company had4,003,859ordinary shares,20,443,634(40,887retrospectively adjusted for effect of reverse stock splits on September 24,
2024 and May 30, 2025) ordinary shares,27,248,959(1,090retrospectively adjusted for effect of reverse stock splits on September 25,
202