Company: YDDL
Filing Date: 2025-10-09
Form Type: 424B4
Source: 0001213900-25-097758
Chunk: 123

Company: One & one Green Technologies. INC
Filing Date: 2025-10-09
Form: 424B4
Chunk 123
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 the time of distribution. Royalty payments received by a domestic corporation or a resident foreign corporation are subject to a final withholding tax of twenty percent (20%); however, royalties received by a non -residentforeign corporation is subject to a withholding tax rate of twenty -fivepercent (25%). Furthermore, royalties to be subject to the final withholding rate of twenty percent (20%) must be in the nature of a passive income. If the royalties are in the nature of an active income, derived from an active pursuit of business as indicated in a company’s articles of incorporation, then the same shall be subject to the regular corporate income tax rates. Branch Profits Profits of a Philippine branch which are remitted to the head office are subject to a fifteen percent (15%) tax rate, which is imposed on the total amount of profits earmarked for remittance without any deduction for the tax component thereof. The branch profits remittance tax is withheld by the Philippine branch and paid to the Bureau of Internal Revenue (BIR). Sale, Exchange, or Disposition of Shares Under Philippines law, shares can be classified either as: (a) listed shares — shares which are traded through the facilities of the Philippine Stock Exchange (PSE); or (b) unlisted shares — shares which are traded outside of the facilities of the PSE. For listed shares, the Tax Code of the Philippines imposes a stock transaction tax on every sale, exchange, or disposition of shares of a listed company at the rate of 6/10 of 1% of the gross selling price or the gross value in money of the subject shares of stock. For shares of a company which are not traded in the PSE, an individual taxpayer, a domestic corporation and a foreign corporation will be subject to a capital gains tax of fifteen percent (15%) on the net capital gain. The capital gains of the foreign corporation on the sale of the unlisted shares may be exempted from tax under an applicable tax treaty. Sale, Exchange, or Disposition of Real Property A real property may be classified as a capital asset (i.e., the real property is not used for trade or business) or an ordinary asset (i.e., if the real property is held by a taxpayer primarily for sale to his/her customers, or is used in trade or business). A sale of a real property classified as a capital asset is subject to a final income tax of six percent (6%) based on the gross selling price, or its fair market value, whichever is higher. On the other hand,