Company: EJH
Filing Date: 2025-10-30
Form Type: 20-F
Source: 0001213900-25-104179
Chunk: 80

Company: E-Home Household Service Holdings Ltd
Filing Date: 2025-10-30
Form: 20-F
Item: Item 4
Chunk 80
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 secrets and work secrets of state organs
to relevant securities companies, securities service institutions, overseas regulatory agencies and other entities and individuals. It
further stipulates that (i) providing or publicly disclosing documents and materials which may adversely affect national security or public
interests, and accounting records or photocopies thereof to relevant securities companies, securities service institutions, overseas regulatory
agencies and other entities and individuals shall be subject to corresponding procedures in accordance with relevant laws and regulations;
and (ii) any working papers formed in the territory of the PRC by securities companies and securities service agencies that provide domestic
enterprises with securities services relating to overseas securities issuance and listing shall be stored in the territory of the PRC,
the outbound transfer of which shall be subject to corresponding procedures in accordance with relevant laws and regulations.

Regulations Relating to Taxation

Dividend Withholding Tax

In March 2007, the National People’s Congress
enacted the Enterprise Income Tax Law, which became effective on January 1, 2008 and was amended on February 24, 2017. According to the
Enterprise Income Tax Law, dividends generated after January 1, 2008 and payable by a foreign-invested enterprise in China to its foreign
enterprise investors are subject to a 10% withholding tax, unless any such foreign investor’s jurisdiction of incorporation has
a tax treaty with China that provides for a preferential withholding arrangement. Pursuant to the Notice of the State Administration of
Taxation on Negotiated Reduction of Dividends and Interest Rates, issued on January 29, 2008 and supplemented and revised on February
29, 2008, and the Arrangement between Mainland China and the Hong Kong Special Administrative Region for the Avoidance of Double Taxation
and Prevention of Fiscal Evasion with Respect to Taxes on Income, which became effective on December 8, 2006 and applicable to income
derived in any year of assessment commencing on or after April 1, 2007 in Hong Kong and in any year commencing on or after January 1,
2007 in the PRC, such withholding tax rate may be lowered to 5% if a Hong Kong enterprise is deemed the beneficial owner of any dividend
paid by a PRC subsidiary by PRC tax authorities and holds at least 25% of the equity interest in that particular PRC subsidiary at all
times within the 12-month period immediately prior to the distribution of the dividends. Furthermore, pursuant to the Announcement on