Company: RMSGW
Filing Date: 2025-07-31
Form Type: 20-F
Source: 0001641172-25-021609
Chunk: 100

Company: Real Messenger Corp
Filing Date: 2025-07-31
Form: 20-F
Item: Item 10
Chunk 100
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 Tax Considerations

The
following discussion is a summary of U. S. federal income tax considerations generally applicable to U. S. Holders (as defined below) of
the ownership and disposition of our ordinary shares. This summary applies only to U. S. Holders that hold our ordinary shares as capital
assets (generally, property held for investment) and that have the U. S. dollar as their functional currency. This summary is based on
U. S. federal tax laws in effect as of the date of this annual report, on U. S. Treasury regulations in effect or, in some cases, proposed
as of the date of this annual report, and judicial and administrative interpretations thereof available on or before such date. All of
the foregoing authorities are subject to change, which could apply retroactively and could affect the tax consequences described below.
No ruling has been sought from the Internal Revenue Service (“ IRS”) with respect to any U. S. federal income tax considerations
described below, and there can be no assurance that the IRS or a court will not take a contrary position. Moreover, this summary does
not address the U. S. federal estate, gift, backup withholding, and alternative minimum tax considerations, or any state, local, and non-U. S.
tax considerations, relating to the ownership and disposition of our ordinary shares. The following summary does not address all aspects
of U. S. federal income taxation that may be important to particular investors in light of their individual circumstances or to persons
in special tax situations such as:

  financial                                                 
  insurance                                                 
  pension                                                   
  cooperatives;                                             
  regulated                                                 
  real                                                      
  broker-dealers;                                           
  traders                                                   
  governments                                               

  73  

  certain former U. S. citizens or long-term residents;                                             
  tax-exempt entities (including private foundations);                                              
  persons liable for alternative minimum tax;                                                       
  persons holding stock as part of a straddle, hedging,                                             
  persons whose functional currency is not the U. S. dollar;                                        
  passive foreign investment companies;                                                             
  controlled foreign corporations;                                                                  
  persons that actually or constructively own 5% or more                                            
  partnerships or other entities taxable as partnerships                                            

General

For
purposes of this discussion, a “ U. S. Holder” is a beneficial owner of our ordinary shares that is, for U. S. federal income
tax purposes: