Company: RMSGW
Filing Date: 2025-07-31
Form Type: 20-F
Source: 0001641172-25-021609
Chunk: 99

Company: Real Messenger Corp
Filing Date: 2025-07-31
Form: 20-F
Item: Item 10
Chunk 99
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 of an investment in our securities. The discussion is a general
summary of present law, which is subject to prospective and retroactive change. It is not intended as tax advice, does not consider any
investor’s particular circumstances, and does not consider tax consequences other than those arising under Cayman Islands law.

Payments
of dividends and capital in respect of our securities 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 the securities nor will gains derived from the disposal of the securities
be subject to Cayman Islands income or corporation tax.

The
Cayman Islands currently levies no taxes on individuals or corporations based upon profits, income, gains or appreciation and there
is no taxation in the nature of inheritance tax or estate duty. 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 brought within, the
jurisdiction of the Cayman Islands. The Cayman Islands is a party to a double tax treaty entered into with the United Kingdom in
2010 but otherwise is not 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. Under the laws of the Cayman Islands, no stamp duty is payable in the Cayman Islands on the issue of shares by,
or any transfers of shares of, Cayman Islands companies (except those which hold interests in land in the Cayman
Islands).

  72  

Hong
Kong Taxation

Real
Corporation HK is incorporated in Hong Kong and was subject to 16.5% Hong Kong profits tax on their taxable income assessable profits
generated from operations arising in or derived from Hong Kong for the years of assessment of 2024/2025, 2023/2024 and 2022/2023. Hong
Kong profits tax rates for corporations are 8.25% on assessable profits up to HK$2,000,000, and 16.5% on any part of assessable profits
over HK$2,000,000. Under Hong Kong tax laws, Real Corporation HK is not taxed on their foreign-sourced income. In addition, payments
of dividends from Real Corporation HK to us is not subject to any withholding tax in Hong Kong.

Certain
United States Federal Income