Company: VSA
Filing Date: 2025-11-13
Form Type: 424B5
Source: 0001213900-25-109735
Chunk: 100

Company: VisionSys AI Inc
Filing Date: 2025-11-13
Form: 424B5
Chunk 100
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 file an annual information return with the IRS. Each U.S. Holder is urged to consult its tax advisor
concerning the United States federal income tax consequences of purchasing, holding, and disposing ADSs or ordinary shares if we are or
become a PFIC, including the possibility of making a mark-to-market election and the unavailability of the qualified electing fund election.

Information reporting and backup withholding

Certain U.S. Holders
are required to report information to the IRS relating to an interest in “specified foreign financial assets” (as defined
in the Code), including shares issued by a non-United States corporation, for any year in which the aggregate value of all specified foreign
financial assets exceeds $50,000 (or a higher dollar amount prescribed by the IRS), subject to certain exceptions (including an exception
for shares held in custodial accounts maintained with a United States financial institution). These rules also impose penalties if
a U.S. Holder is required to submit such information to the IRS and fails to do so.

In addition, U.S. Holders
may be subject to information reporting to the IRS and backup withholding with respect to dividends on and proceeds from the sale or other
disposition of the ADSs, ordinary shares or the Warrants. Information reporting will apply to payments of dividends on, and to proceeds
from the sale or other disposition of the ADSs, ordinary shares or the Warrants by a paying agent within the United States to a U.S. Holder,
other than U.S. Holders that are exempt from information reporting and properly certify their exemption. A paying agent within the United
States will be required to withhold at the applicable statutory rate, currently 24%, in respect of any payments of dividends on, and the
proceeds from the disposition of, the ADSs, ordinary shares or the Warrants within the United States to a U.S. Holder (other than U.S.
Holders that are exempt from backup withholding and properly certify their exemption) if the holder fails to furnish its correct taxpayer
identification number or otherwise fails to comply with applicable backup withholding requirements. U.S. Holders who are required to establish
their exempt status generally must provide a properly completed IRS Form W-9.

Backup withholding is
not an additional tax. Amounts withheld as backup withholding may be credited against a U.S. Holder’s United States federal income
tax liability. A U.S. Holder generally may obtain a refund of any amounts withheld under the backup withholding rules by filing the
appropriate