Company: EJH
Filing Date: 2025-10-30
Form Type: 20-F
Source: 0001213900-25-104179
Chunk: 145

Company: E-Home Household Service Holdings Ltd
Filing Date: 2025-10-30
Form: 20-F
Item: Item 10
Chunk 145
---
 of basic information (including change of the PRC residents,
name, and operation term), increases or decreases in investment amount, transfers or exchanges of shares, and mergers or divisions. Failure
to comply with the registration procedures set forth in SAFE Circular 37 and the subsequent notice, or making misrepresentation on or
failure to disclose controllers of the foreign-invested enterprise that is established through round-trip investment, may result in restrictions
being imposed on the foreign exchange activities of the relevant foreign-invested enterprise, including payment of dividends and other
distributions, such as proceeds from any reduction in capital, share transfer or liquidation, to its offshore parent or affiliate, and
the capital inflow from the offshore parent, and may also subject relevant PRC residents or entities to penalties under PRC foreign exchange
administration regulations.

E. Taxation

Cayman Islands

The Cayman Islands currently levies no taxes on individuals or corporations
based upon profits, income, gains, or appreciations, and there is no taxation in the nature of inheritance tax or estate duty, or withholding
tax applicable to us or to any holder of our ordinary shares. There are no other taxes likely to be material to us levied by the Government
of the Cayman Islands except for stamp duties, which may be applicable on instruments executed in, or after execution brought within the
jurisdiction of the Cayman Islands. No stamp duty is payable in the Cayman Islands on transfers of shares of Cayman Islands companies
except those that hold interests in land in the Cayman Islands. The Cayman Islands is a party to a double tax treaty entered into with
the United Kingdom in 2010, but it is otherwise not a party to any double tax treaties that are applicable to any payments made to or
by the Company. There are no exchange control regulations or currency restrictions in the Cayman Islands.

Payments of dividends and capital in respect of
ordinary shares will not be subject to taxation in the Cayman Islands, and no withholding will be required on the payment of a dividend
or capital to any holder of ordinary shares, nor will gains derived from the disposal of ordinary shares be subject to Cayman Islands
income or corporation tax.

PRC Taxation

In March 2007, the National People’s Congress
of China enacted the Enterprise Income Tax Law, which became effective on January 1, 2008 and was amended on February 24, 2017. Generally,
our PRC subsidiaries, which are considered P