Company: GVH
Filing Date: 2025-06-10
Form Type: F-1/A
Source: 0001213900-25-052766
Chunk: 115

Company: Globavend Holdings Ltd
Filing Date: 2025-06-10
Form: F-1/A
Chunk 115
---
 and Backup Withholding

U.S. Holders may be required
to file certain U.S. information reporting returns with the IRS with respect to an investment in our Ordinary Shares, including,
among others, IRS Form 8938 (Statement of Specified Foreign Financial Assets). As described above under “PFIC Consequences,”
each U.S. Holder who is a shareholder of a PFIC must file an annual report containing certain information. U.S. Holders paying
more than US$100,000 for our Ordinary Shares may be required to file IRS Form 926 (Return by a U.S. Transferor of Property to
a Foreign Corporation) reporting this payment. Substantial penalties may be imposed upon a U.S. Holder that fails to comply with
the required information reporting.

Dividends on and proceeds from
the sale or other disposition of our Ordinary Shares may be reported to the IRS unless the U.S. Holder establishes a basis for exemption.
Backup withholding may apply to amounts subject to reporting if the holder (i) fails to provide an accurate U.S. taxpayer identification
number or otherwise establish a basis for exemption, or (ii) is described in certain other categories of persons. However, U.S. Holders
that are corporations generally are excluded from these information reporting and backup withholding tax rules.

Backup withholding is not an
additional tax. Any amounts withheld under the backup withholding rules generally will be allowed as a refund or a credit against a U.S. Holder’s
U.S. federal income tax liability if the required information is furnished by the U.S. Holder on a timely basis to the IRS.

U.S. Holders should consult
their own tax advisors regarding the backup withholding tax and information reporting rules.

EACH PROSPECTIVE INVESTOR IS URGED TO CONSULT ITS OWN TAX ADVISOR ABOUT THE TAX CONSEQUENCES TO IT OF AN INVESTMENT IN OUR ORDINARY SHARES IN LIGHT OF THE INVESTOR’S OWN CIRCUMSTANCES.

Prospective investors should
consult their professional advisers on the possible tax consequences of buying, holding, or selling any Ordinary Shares under the laws
of their country of citizenship, residence, or domicile.

The following is a discussion
on certain Cayman Islands and Hong Kong income tax consequences of an investment in the Ordinary Shares. The discussion is a general
summary of present law, which is subject to prospective and retroactive change. It is not intended as tax advice, does not consider any
investor’s particular circumstances, and does not