Company: JUPGF
Filing Date: 2025-10-08
Form Type: F-1/A
Source: 0001493152-25-017439
Chunk: 162

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-10-08
Form: F-1/A
Chunk 162
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Generally, we must report
annually to the IRS the amount of dividends paid to you, your name and address and the amount of tax withheld, if any. A similar report
will be sent to you. Pursuant to applicable income tax treaties or other agreements, the IRS may make these reports available to tax
authorities in your country of residence.

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Payments of dividends on
or of proceeds from the disposition of our securities made to you may be subject to information reporting and backup withholding at a
current rate of 24% unless you establish an exemption, for example, by properly certifying your non-U.S. status on an IRS Form W-8BEN
or IRS Form W-8BEN-E or other applicable IRS Form W-8. Notwithstanding the foregoing, backup withholding and information reporting may
apply if either we or our paying agent has actual knowledge, or reason to know, that you are a U.S. person.

Backup withholding is not
an additional tax; rather, the U.S. federal income tax liability of persons subject to backup withholding will be reduced by the amount
of tax withheld. If withholding results in an overpayment of taxes, a refund or credit may generally be obtained from the IRS, provided
that the required information is furnished to the IRS in a timely manner.

Foreign Account Tax Compliance

The Foreign Account Tax
Compliance Act (“FATCA”) generally imposes withholding tax at a rate of 30% on dividends on and gross proceeds from the sale
or other disposition of our securities paid to a “foreign financial institution” (as specially defined under these rules),
unless such institution enters into an agreement with the U.S. government to, among other things, withhold on certain payments and to
collect and provide to the U.S. tax authorities substantial information regarding the U.S. account holders of such institution (which
includes certain equity and debt holders of such institution, as well as certain account holders that are foreign entities with U.S.
owners) or otherwise establishes an exemption. FATCA also generally imposes a U.S. federal withholding tax of 30% on dividends on and
gross proceeds from the sale or other disposition of our securities paid to a “non-financial foreign entity” (as specially
defined for purposes of these rules) unless such entity provides the withholding agent with a certification identifying certain substantial
direct and indirect U.S. owners of the entity, certifies that there are none or otherwise establishes an exemption. The withholding provisions
under FATCA generally