Company: RMSGW
Filing Date: 2025-07-31
Form Type: 20-F
Source: 0001641172-25-021609
Chunk: 101

Company: Real Messenger Corp
Filing Date: 2025-07-31
Form: 20-F
Item: Item 10
Chunk 101
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 an individual who is a citizen or resident of the United                                                                            
  a corporation (or other entity taxable as a corporation                                                                             
  an estate, the income of which is subject to U. S. federal                                                                          
  a trust that (1) is subject to the primary supervision                                                                              

If
a partnership (or other entity treated as a partnership for U. S. federal income tax purposes) is a beneficial owner of our ordinary shares,
the tax treatment of a partner in the partnership will generally depend upon the status of the partner and the activities of the partnership.
Partnerships holding our ordinary shares and their partners are urged to consult their tax advisors regarding an investment in our ordinary
shares.

Taxation
of Dividends and Other Distributions on our Ordinary Shares

Subject
to the discussion below under “ Passive Foreign Investment Company Rules,” any cash distributions (including the amount of
any PRC tax withheld) paid on our ordinary shares out of our current or accumulated earnings and profits, as determined under U. S. federal
income tax principles, will generally be includible in the gross income of a U. S. Holder as dividend income on the day actually or constructively
received by the U. S. Holder. Because we do not intend to determine our earnings and profits on the basis of U. S. federal income tax principles,
any distribution we pay will generally be treated as a “dividend” for U. S. federal income tax purposes. A non-corporate U. S.
Holder will be subject to tax on dividend income from a “qualified foreign corporation” at a lower applicable capital gains
rate rather than the marginal tax rates generally applicable to ordinary income provided that certain holding period requirements are
met. A non -U. S. corporation (other than a corporation that is classified as a PFIC for the taxable year in which the dividend is paid
or the preceding taxable year) will generally be considered to be a qualified foreign corporation (i) if it is eligible for the benefits
of a comprehensive tax treaty with the United States that the U. S. Secretary of Treasury determines is satisfactory for purposes of this
provision and includes an exchange of information program, or (ii) with respect to any dividend it pays on stock that is readily tradable
on an established securities market in the United States, including NYSE American. It is unclear whether dividends that we pay on our
ordinary shares will meet the conditions required for the reduced tax rate. However, in the event that we are