Company: JL
Filing Date: 2025-07-28
Form Type: 20-F
Source: 0001213900-25-068049
Chunk: 105

Company: J-Long Group Ltd
Filing Date: 2025-07-28
Form: 20-F
Item: Item 4
Chunk 105
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 Macau Special Administrative Region (hereinafter collectively referred
to as the “ Tax Conventions”) (including non-resident enterprises and non-resident individuals). The convention treatment
means the deduction of or exemption from the enterprise income tax or individual income tax obligations required by the provisions of
PRC tax laws, under the tax conventions or tax clauses of conventions on aviation, sea transportation, and automobile transportation,
as well as the agreements or exchanges of letters on the mutual-exemption from tax on income from international transportation, signed
by the People’s Republic of China with foreign countries, including the Arrangement between Mainland China and the Hong Kong Special
Administrative Region for Avoidance of Double Taxation and Prevention of Tax Evasion.

According
to the Notice on Certain Issues with Respect to the Enforcement of Dividend Provisions in Tax Treaties, if the relevant PRC tax authorities
determine, in their discretion, that a company benefits from such reduced income tax rate due to a structure or arrangement that is primarily
tax-driven, such PRC tax authorities may adjust the preferential tax treatment. Pursuant to the Announcement of the State Administration
of Taxation on Issues Relating to Withholding at Source of Income Tax of Non-resident Enterprises, when the withholding agent enters
into a business contract with a non-resident enterprise in relation to income derived from or accruing in the PRC, where the non-resident
enterprise has no office or premises established in the PRC or the income derived or accrued has no de facto relationship with the office
or premises established, if the contract stipulates that the withholding agent shall bear the tax payable amount, the tax-exclusive income
amount derived by the non-resident enterprise shall be converted to a tax-inclusive income amount and the tax withheld shall be turned
over. Where the income subject to withholding at source derived by a non-resident enterprise is equity investment income such as dividends
and bonuses, the date of occurrence of withholding obligation for the relevant tax payable amount shall be the date of actual payment
of equity investment income such as dividends and bonuses.

ITEM
4A. UNRESOLVED STAFF COMMENTS