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Tax Documentation Policy

1. W-8 Requirement

A Supplier must provide a valid IRS Form W-8 before the first payout. Entity Suppliers generally must provide Form W-8BEN-E. Individual Suppliers generally must provide Form W-8BEN.

XenoStep may request a new or corrected form if submitted documentation is incomplete, inconsistent, expired, or not suitable for the Supplier's tax status.

2. W-8 Validity

A W-8 form generally expires at the end of the third calendar year after signing, unless a change in circumstances makes the form inaccurate earlier. The Supplier must provide an updated form before expiration and promptly after any change in name, address, country, entity status, ownership, treaty claim, or tax classification.

3. Withholding

If XenoStep does not have a valid W-8 form when required, XenoStep may apply thirty percent (30%) backup withholding or other withholding required by law. If the Supplier provides valid treaty documentation and XenoStep can apply the treaty rate, XenoStep may apply the applicable reduced treaty rate.

XenoStep may withhold, hold payout, or request additional documentation if tax status is unclear.

4. 1042-S

Where required, XenoStep will issue IRS Form 1042-S for amounts withheld and reportable under applicable U.S. tax rules. The Supplier must provide accurate information needed for reporting.

5. Supplier Tax Obligations

The Supplier is responsible for its own tax filings, tax advice, treaty eligibility, income reporting, VAT, GST, sales tax, corporate tax, local tax, and other tax obligations. XenoStep does not provide tax advice to the Supplier.

6. Payout Hold

XenoStep may hold payout until it receives a valid W-8 form and any supporting documentation needed to confirm tax status. XenoStep may also hold payout if documentation expires, becomes unreliable, or conflicts with other Supplier information.

7. Controlling Language

This Policy is prepared in English. A Korean translation may be provided for reference convenience only. If there is any conflict or inconsistency between the English version and any translation, the English version controls in all respects.