Company: MASK
Filing Date: 2025-11-25
Form Type: F-1
Source: 0001185185-25-001852
Chunk: 248

Company: 3 E Network Technology Group Ltd
Filing Date: 2025-11-25
Form: F-1
Chunk 248
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 was introduced under the Inland Revenue (Amendment) (No.3) Ordinance 2018 (the “Ordinance”) of Hong Kong, and applies for a year of assessment commencing on or after 1 April 2018. Under the two-tier profit tax rates regime, the profits tax rate for the first HKD 2million of assessable profits of a corporation will be subject to the lowered tax rate of 8.25% while the remaining assessable profits will be subject to the tax rate of 16.5%. In respect of dividends paid to HK 3e Network by Guangzhou 3E Network and Guangzhou Sanyi Network, under Hong Kong’s Foreign-sourced Income Exemption regime effective from 1 January 2023, income arising in or derived from a territory outside Hong Kong (such as dividends) received by a Hong Kong entity which is a multinational enterprise entity (“MNE entity”) carrying on business in Hong Kong may be regarded as specified foreign-sourced income which will be deemed to be sourced from Hong Kong and chargeable to profits tax, subject to certain exemptions. In addition, payments of dividends from our Hong Kong subsidiary to its shareholder(s) are not subject to any Hong Kong withholding tax. Mainland, PRC The Group’s PRC subsidiaries are governed by the income tax law of the PRC and are subject to the PRC enterprise income tax (“EIT”). The EIT rate of PRC is 25%, which applies to both domestic and foreign invested enterprises. F-22 3 E NETWORK TECHNOLOGY GROUP LIMITED NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 11. Income Taxes(cont.)

For the years ended June 30,
2025, 2024 and 2023, the income tax rate of the Group’s PRC subsidiaries is %.

|                      |     | For the years ended 
            June 30, |         |     |      |         |     |      |       |
|                      |     |                2025 |         |     | 2024 |         |     | 2023 |       |
|                      |     |                 US$ |         |     |  US$ |         |     |  US$ |       |
| Current tax expense  |     |                     | 431,139 |     |      | 114,958 |     |      | 1,767 |
| Deferred tax expense |     |                     |       - |     |      |       - |     |      |