Company: CCHH
Filing Date: 2025-06-26
Form Type: DRS
Source: 0001213900-25-058036
Chunk: 135

Company: CCH Holdings Ltd
Filing Date: 2025-06-26
Form: DRS
Chunk 135
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 is subject to the following tax rates:

| Types of Income                                      |     | Rate (%) |
| Business income                                      |     |       24 |
| Royalties derived from Malaysia                      |     |       10 |
| Rental of moveable properties                        |     |       10 |
| Advice, assistance, or services rendered in Malaysia |     |       10 |
| Interest                                             |     |      15* |
| Dividends                                            |     |   Exempt |
| Other income                                         |     |       10 |

Note:Where the recipient is resident in a country that has a double tax agreement with Malaysia, the tax rates for the specific sources of income may be reduced. ____________ *Interest paid to a non -resident by a bank or a finance company in Malaysia is exempt from tax. Foreign-Sourced Income Malaysia adopts a territorial principle of taxation, under which only income accruing in or derived from or received in Malaysia from outside Malaysia is subject to income tax in Malaysia pursuant to Section 3 of the ITA 1967. Previously, “income received in Malaysia from outside Malaysia” or “foreign -sourcedincome” (“FSI”) received by Malaysian taxpayers is not taxable due to the availability of tax exemption under Paragraph28, Schedule 6 of the ITA 1967 (“Para 28”). This exemption is applicable to any person other than a resident company carrying on the business of banking, insurance, or sea or air transport, in respect of income derived from sources outside Malaysia and received in Malaysia, pursuant to Para 28. On October 29, 2021, however, the Malaysian government announced via the Budget 2022 that the exemption under Para 28 will no longer be applicable to tax residents, effective from January 1, 2022. Therefore, income tax will be imposed on resident persons in Malaysia on income derived from foreign sources and received in Malaysia with effect from January 1, 2022. Such income will be treated equally vis -à-visincome accruing in or derived from Malaysia and taxable under Section 3 of 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