Company: MRT
Filing Date: 2025-08-21
Form Type: 424B3
Source: 0001213900-25-079368
Chunk: 35

Company: Marti Technologies, Inc.
Filing Date: 2025-08-21
Form: 424B3
Chunk 35
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Shares to non-U.S. Holders and the amount of tax, if any, withheld with respect to those payments must be reported annually to the IRS
and to the non-U.S. Holders. Copies of the information returns reporting such distributions and withholding may also be made available
to the tax authorities in a country in which the non-U.S. Holder resides under the provisions of an applicable income tax treaty. A non-U.S.
Holder may have to comply with certification procedures to establish that it is not a United States person in order to avoid backup withholding
requirements. The certification procedures required to claim a reduced rate of withholding under a treaty generally will satisfy the certification
requirements necessary to avoid the backup withholding as well. Backup withholding is not an additional tax. The amount of any backup
withholding from a payment to a non-U.S. Holder will be allowed as a credit against such holder’s U.S. federal income tax liability
and may entitle such holder to a refund, provided that the required information is timely furnished to the IRS.

Foreign Account Tax Compliance Act

Sections 1471 through 1474
of the Code (commonly referred to as the “Foreign Account Tax Compliance Act” or “FATCA”) and Treasury Regulations
and administrative guidance promulgated thereunder impose a U.S. federal withholding tax of 30% on certain payments paid to a foreign
financial institution (as specifically defined by applicable rules) unless such institution enters into an agreement with the U.S. government
to withhold on certain payments and to collect and provide to the U.S. tax authorities substantial information regarding U.S. account
holders of such institution (which includes certain equity holders of such institution, as well as certain account holders that are foreign
entities with U.S. owners).

FATCA also generally imposes
a federal withholding tax of 30% on certain payments to a non-financial foreign entity unless such entity provides the withholding agent
with either a certification that it does not have any substantial direct or indirect U.S. owners or provides information regarding substantial
direct and indirect U.S. owners of the entity. An intergovernmental agreement between the United States and an applicable foreign country
may modify these requirements. The withholding tax described above will not apply if the foreign financial institution or non-financial
foreign entity otherwise qualifies for an exemption from the rules.

FATCA withholding currently
applies to payments of dividends. The U.S. Treasury Department has released proposed regulations which, if finalized in their present
form, would