Company: IDVV
Filing Date: 2025-08-12
Form Type: 10-12G/A
Source: 0001683168-25-005941
Chunk: 188

Company: ModuLink Inc.
Filing Date: 2025-08-12
Form: 10-12G/A
Chunk 188
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     | $ | 114,482 |     | $ | 1,624,302 |
| Project design and management services                                                |     |   | 294,860 |     |   |         – |
| Total                                                                                 |     | $ | 409,342 |     | $ | 1,624,302 |

| NOTE 20 | INCOME TAXES |

The Company was incorporated in the State of Nevada,
which currently does not impose a state corporate income tax. The Company is, however, subject to the federal corporate income tax rate
of 21%.

The subsidiary incorporated in the British Virgin
Islands is not subject to income tax under the relevant regulations. Under the current Hong Kong Inland Revenue Ordinance, the Company’s
subsidiaries operating in Hong Kong are subject to the Hong Kong Profits Tax at the two-tiered profits tax rates from 8.25% to 16.5% on
the estimated assessable profits derived during the current period, after deducting a tax concession for the tax year.

Income is subject to taxation in various countries
in which the Company and its subsidiaries operate or are incorporated. The (loss) profit before income taxes by geographical locations
for the years ended December 31, 2024 and 2023 were summarized as follows:

|                        |     | 2024 |          |   |     | 2023 |         |   |
|:-----------------------|:----|:-----|:---------|:--|:----|:-----|--------:|:--|
| British Virgin Islands |     | $    | (55,000  | ) |     | $    |       – |   |
| United States          |     |      | (26,429  | ) |     |      | (15,960 | ) |
| Hong Kong              |     |      | (164,268 | ) |     |      |  34,054 |   |
|                        |     | $    | (245,697 | ) |     | $    |  18,094 |   |

The provision for income taxes consisted for the
years ended December 31, 2024 and 2023 was as follows:

|                                                                 |     | 2024 |          |   |     | 2023 |        |   |
|:----------------------------------------------------------------|:----|:-----|---------:|:--|:----|:-----|-------:|:--|
| (Loss)