Dividend Taxation

Dividends Paid in Non-Cash Form (Property Dividends)

Where dividends are distributed in the form of property or assets instead of cash, the company must:

Determine the market value of the property at the time of distribution; and

Clearly disclose this market value on the dividend voucher.

The declared market value will be treated as the gross dividend amount for tax reporting purposes and may affect the shareholder’s taxable dividend income.

以非现金形式支付的股息（实物股息 / 资产股息）

当公司以财产或资产而非现金形式分派股息时，公司必须履行以下义务：

• 在分派股息时，确定该财产或资产的市场价值；以及
• 在股息凭单（Dividend Voucher）中清楚披露该市场价值。

所申报的市场价值将被视为股息总额（Gross Dividend），用于税务申报目的，并可能影响股东应课税的股息收入