Company: CCHH
Filing Date: 2025-09-12
Form Type: F-1/A
Source: 0001213900-25-087080
Chunk: 143

Company: CCH Holdings Ltd
Filing Date: 2025-09-12
Form: F-1/A
Chunk 143
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 the ITA 1967. In summary, the tax treatments for the income of a person in Malaysia are depicted as follows:

| Income Derived From |     | Income Received In             |     | Prior to        
 January 1, 2022 |     | Effective from  
 January 1, 2022 |
|:--------------------|:----|:-------------------------------|:----|:----------------|:----|:----------------|
| Malaysia            |     | Malaysia                       |     | Taxable         |     | Taxable         |
| Malaysia            |     | Malaysia from outside Malaysia |     | Taxable         |     | Taxable         |
| Overseas            |     | Malaysia from outside Malaysia |     | Tax Exempted    |     | Taxable         |
| Overseas            |     | Overseas                       |     | Tax Exempted    |     | Tax Exempted    |

On November 16, 2021, the IRB announced the Special Income Remittance Program (“SIRP”) for Malaysian tax residents whose income is derived from foreign sources and received in Malaysia. The implementation of taxation on FSI is staggered into the following two timelines, depending on the timing of remittance of FSI into Malaysia: (i) during the period from January 1 to June 30, 2022 (six months) (the “SIRP Period”), FSI remitted shall be taxed at a fixed rate of 3% on the gross amount of income remitted; and (ii) on or after July 1, 2022, FSI remitted shall be taxed at the prevailing tax rate applicable to tax residents on the statutory income, namely, gross FSI less expenses attributable to the FSI. FSI remitted under the SIRP will be accepted in good faith by the IRB as the IRB will not conduct an audit or investigation on the taxpayer. In addition, the IRB will not impose any penalty on FSI remitted during the SIRP Period. Notwithstanding the implementation of taxation on FSI, the Malaysian Ministry of Finance announced on December 30, 2021 that exemption from income tax would be available for a period of five years on certain categories of FSI received by Malaysian tax residents, when certain qualifying conditions are met. Specifically, (i) for individuals excluding those carrying on business in Malaysia through a partnership, all categories of FSI are exempted; and (ii) for companies and limited liability partnerships, foreign -sourced