Company: AGCC
Filing Date: 2025-10-22
Form Type: 424B4
Source: 0001213900-25-101076
Chunk: 166

Company: Agencia Comercial Spirits Ltd.
Filing Date: 2025-10-22
Form: 424B4
Chunk 166
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 Taiwan income tax. However, such capital gains may become subject to Taiwan Alternative Minimum Tax (“AMT”) as overseas income. For further information, please see “ Taiwan Alternative Minimum Tax” below. In contrast, for Holders who are corporate Taiwan tax residents, such capital gains should still be included in their current -yearcorporate income tax (“CIT”) returns and subject to 20% CIT rate. Dividends For Holders who are individual Taiwan tax residents, they may be subject to AMT for dividends received from the Company as overseas income. For further information, please see “ Taiwan Alternative Minimum Tax” below. For Holders who are corporate Taiwan tax residents, dividends income should be included in their current -yearCIT return and subject to 20% CIT rate. Furthermore, starting from January1, 2024, Taiwan has started to enforce the Controlled Foreign Corporation (“CFC”) regime on Taiwan tax residents. Specifically, under the CFC regime, if Holders who are Taiwan tax residents (either individuals or corporations) directly or indirectly hold 50% or more of the shares of the Company or have significant influence over the Company, the Company will constitute a CFC of such Holders. In this case, unless the Company carries out substantial operating activities in the Cayman Islands or its current -yearearnings are below NTD7million, the retained earnings of the Company would be deemed to distribute to the Holders. Such deemed dividends would be taxable based on the aforesaid methods. Taiwan Alternative Minimum Tax The AMT regime imposed under the Taiwan Income Basic Tax Act is a supplemental income tax which applies if the amount of regular income tax calculated pursuant to the Taiwan Income Tax Act and relevant laws and regulations is below the amount of basic tax prescribed under the Taiwan Income Basic Tax Act. For individual Taiwan tax residents, if their current -yearoverseas income exceeds NTD 1million, such income should be included in the AMT taxable income, together with other add -backitems, and subject to a 20% AMT rate with an exemption amount of NTD 7.5million. For corporate Taiwan tax residents, the AMT taxable income are taxed at 12% AMT after deducting an exemption amount of NTD 600,000. Holders are strongly encouraged to consult their own tax advisors regarding the applicability and the consequences of Taiwan AMT regime. 114 Taiwan Securities Transaction Tax Sale of the Class A Ordinary Shares of a Cayman Islands company by Holders is generally