Company: WCT
Filing Date: 2025-12-02
Form Type: F-1
Source: 0001213900-25-116978
Chunk: 114

Company: Wellchange Holdings Co Ltd
Filing Date: 2025-12-02
Form: F-1
Chunk 114
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 Form W-9 or who is otherwise exempt from backup withholding. U.S. Holders who are
required to establish their exempt status generally must provide such certification on U.S. Internal Revenue Service Form W-9.
U.S. Holders are urged to consult their tax advisors regarding the application of the U.S. information reporting and backup
withholding rules.

Backup withholding is not an additional tax. Amounts
withheld as backup withholding may be credited against your U.S. federal income tax liability, and you may obtain a refund of any
excess amounts withheld under the backup withholding rules by filing the appropriate claim for refund with the U.S. Internal Revenue
Service and furnishing any required information. We do not intend to withhold taxes for individual shareholders. However, transactions
effected through certain brokers or other intermediaries may be subject to withholding taxes (including backup withholding), and such
brokers or intermediaries may be required by law to withhold such taxes.

Under the Hiring Incentives to Restore Employment
Act of 2010, certain U.S. Holders are required to report information relating to our Class A Ordinary Shares, subject to
certain exceptions (including an exception for Ordinary Shares held in accounts maintained by certain financial institutions), by attaching
a complete Internal Revenue Service Form 8938, Statement of Specified Foreign Financial Assets, with their tax return for each year
in which they hold Ordinary Shares. Failure to report the information could result in substantial penalties. You should consult your own
tax advisor regarding your obligation to file Form 8938.

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Passive Foreign Investment Company

Based on our current and anticipated operations
and the composition of our assets, we were not a PFIC for U.S. federal income tax purposes for the taxable year ended December 31,
2024 and the taxable year ended December 31, 2023. Depending on the amount of cash we raise in this Offering, together with any other
assets held for the production of passive income, it is possible that, for our taxable year ending December 31, 2025 or for any subsequent
year, more than 50% of our assets may be assets which produce passive income, in which case we would be deemed a PFIC, which could have
adverse US federal income tax consequences for US taxpayers who are shareholders. We will make this determination following the end of
any particular tax year. PFIC status is a factual determination for each taxable year which cannot be made until