Company: VCIG
Filing Date: 2025-08-13
Form Type: 424B5
Source: 0001213900-25-075843
Chunk: 20

Company: VCI Global Ltd
Filing Date: 2025-08-13
Form: 424B5
Chunk 20
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 charges on certain taxes treated as deferred, and additional reporting
requirements under U.S. federal income tax laws and regulations. A U.S. Holder may in certain circumstances mitigate adverse tax consequences
of the PFIC rules by filing an election to treat the PFIC as a qualified electing fund (“QEF”) or, if shares of the PFIC are
“marketable stock” for purposes of the PFIC rules, by making a mark-to-market election with respect to the shares of the PFIC.
We do not intend to comply with the reporting requirements necessary to permit U.S. Holders to elect to treat us as a QEF. If a U.S. Holder
makes a mark-to-market election with respect to its ordinary shares, the U.S. Holder is in its U.S. federal taxable income an amount reflecting
any year end increase in the value of its ordinary shares. For purposes of this discussion, a “U.S. Holder” is a beneficial
owner of ordinary shares that is for U.S. federal income tax purposes: (i) an individual who is a citizen or resident of the United States;
(ii) a corporation (or other entity taxable as a corporation for U.S. federal income tax purposes) created or organized in or under the
laws of the United States, any state thereof or the District of Columbia; (iii) an estate the income of which is subject to U.S. federal
income taxation regardless of its source; or (iv) a trust (a) if a court within the U.S. can exercise primary supervision over its administration,
and one or more U.S. persons have the authority to control all of the substantial decisions of that trust, or (b) that was in existence
on August 20, 1996, and validly elected under applicable Treasury Regulations to continue to be treated as a domestic trust.

Investors should consult
their own legal and tax advisors regarding all aspects of the application of the PFIC rules to ordinary shares.

If tax authorities were
to successfully challenge our transfer pricing, there could be an increase in our overall tax liability, which could adversely affect
our financial condition, results of operations and cash flows. In addition, the tax laws in the jurisdictions in which we operate are
subject to differing interpretations. Tax authorities may challenge our tax positions, and if successful, such challenges could increase
our overall tax liability. In addition, the tax laws in the jurisdiction in which we operate are subject to change. We cannot predict
the timing or content