Company: ARBB
Filing Date: 2025-10-31
Form Type: 20-F
Source: 0001213900-25-104705
Chunk: 51

Company: ARB IOT Group Ltd
Filing Date: 2025-10-31
Form: 20-F
Item: Item 4
Chunk 51
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 a business
occupies an office for business use or erects a signboard.

Regulations on
Intellectual Property Rights

Trademarks Act 2019

Registration of a trademark
under the Trademarks Act 2019 grants the registered proprietor the exclusive right to use the trademark or to authorize other persons
to use the trademark. The registered proprietor also has the right to take legal action for infringement against any persons using such
registered trademark without its consent. A certificate of registration provides prima facie evidence of ownership of the trademark. A
trademark is valid for 10 years from the date of registration and may be renewed for a further period of 10 years.

Copyright Act 1987

The Copyright Act 1987
is the principal legislation that governs the copyright protection in Malaysia. Literary works, musical works, artistic works, films,
sound recordings and broadcasts are eligible for copyright protection. Under the Copyright Act 1987, the definition of “literary
work” includes computer programs. The copyright in a literary work subsists during the life of the author and shall continue to
subsist until the expiry of a period of 50 years after his death. Where a literary work had not been published before the death of the
author, copyright shall subsist until 50 years from the beginning of the calendar year next following the year in which the work was first
published.

Regulations on
Employment

Employees Provident
Fund Act 1991

The Employees Provident
Fund Act 1991 provides for the law relating to a scheme of savings for employees’ retirement and the management of the savings for
the retirement purposes. Under the Employees Provident Fund Act 1991, all employers and employees shall be liable to pay monthly contributions
based on the amount of wages received by the employee at the rate set out in the Third Schedule of the Employees Provident Fund Act 1991.

With effect from October
1, 2025, following the Employees Provident Fund (Amendment) Act 2025, the requirement to contribute has been extended to cover non-Malaysian
employees (with valid work or employment passes), in addition to domestic workers. Both the employer and the non-Malaysian employee must
contribute at the statutory rate of 2% of monthly wages each.

Any person being an employer
who fails to pay any contributions which he is liable under the Employees Provident Fund Act 1991 to pay in respect of or on behalf of
any employee in