Interest (for conventional Investment Notes) or profit (for Islamic Investment Notes) received by Investors is considered taxable income (“IN Income”).

• For Malaysian tax residents: Investors are responsible for declaring and paying the applicable tax on their IN Income.

• For non-Malaysian tax residents: Investors are subject to a 15% withholding tax on their IN Income. This amount will be automatically deducted from the interest or profit payments before they are credited to the Investor’s BR Capital wallet.