20260818_BBCA_Jadwal Aksi Korporasi (Khusus Penyampaian Dividen Interim)_32121192_lamp1.pdf

    The Income Tax obligation arising in connection with the dividends received by the
    shareholder with Resident Taxpayer status constitutes the responsibility of the relevant
    shareholder and must be fulfilled by the relevant shareholder on their own.
4. If the shareholder is a juristic person with Resident Taxpayer status and has not provided its
    Taxpayer Identification Number (Nomor Pokok Wajib Pajak, or NPWP) to the Securities
    Company and/or the Custodian Bank with which the shareholder has opened a securities
    account, such shareholder is required to provide its NPWP to KSEI through the Securities
    Company and/or the Custodian Bank with which the shareholder has opened a securities
    account, no later than September 1, 2026, 16:00 Western Indonesia Time.
5. A shareholder with Non-Resident Taxpayer status from a country with which the Republic of
    Indonesia has entered into a Double Taxation Agreement (DTA) or Tax Treaty may benefit
    from a lower rate of withholding tax (at the rate as agreed in the DTA), being less than the
    normal rate of 20% provided that such shareholder meets the requirements stipulated in
    Regulation of the Minister of Finance of the Republic of Indonesia No. 112 of 2025 dated
    December 30, 2025 concerning Procedures for the Implementation of Double Taxation
    Avoidance Agreements, including but not limited to filing with KSEI the Non-Resident
    Taxpayer’s Certificate of Domicile (CoD) in the form of the original DGT Form, which has
    been duly and accurately completed and signed and certified by the competent officer in the
    country of the counterparty (if not available, such document may be substituted with the
    Certificate of Residence (CoR) in the English language) in accordance with the provisions
    laid down by KSEI. However, if during the current year, the Non-Resident Taxpayer has
    conducted a transaction and has provided a Taxpayer in Indonesia with the original DGT
    Form accompanied by the CoR, the CoD in the form of the DGT Form may be substituted
    with a soft copy of the Receipt for the CoD that has been registered on the e-CoD official
    website. If the shareholder fails to provide such document within the time frame stipulated by
    KSEI, then the interim dividends payable to such Non-Resident Taxpayer will be subject to
    Income Tax withholding under Article 26 of the Tax Law (PPh Pasal 26) at the maximum rate
    imposed by law, i.e 20%.
 6. Under the tax laws and regulations currently in force, the dividends received by a Resident
    Individual Taxpayer (Wajib Pajak Orang Pribadi Dalam Negeri) are no longer subject to
    Income Tax withholding and can be treated as income that is not included as an Income Tax
    object as long as they are invested in the territory of the Unitary State of the Republic of
    Indonesia as regulated in Government Regulation No. 9 of 2021 and its amendments (PP9),
    Regulation of the Minister of Finance No. 18 of 2021 and its amendments (PMK18), as well
    as the implementing tax regulations; otherwise, the Resident Individual Taxpayer may also
    choose to be subjected to final Income Tax of 10% according to Article 17 paragraph (2c)*
    of the Law of the Republic of Indonesia No. 7 of 1983 concerning Income Tax as amended
    several times, last amended by Law of the Republic of Indonesia No. 7 of 2021 (Income Tax
    Law) without the obligation to invest the same in the territory of the Unitary State of the
    Republic of Indonesia.
    If the Resident Individual Taxpayer chooses to treat the dividends as income that is not
    included as an Income Tax object but fails to comply with the investment requirement under
    the provisions and procedures stipulated in PP9 and PMK18, the relevant dividends will,
    notwithstanding the above, be subjected to final Income Tax of 10% according to Article 17
    paragraph (2c)* of the Income Tax Law.
         * Payment of the final Income Tax on the dividends as described above must be made by the relevant Resident
         Individual Taxpayer no later than the 15th (fifteenth) day of the month subsequent to the month of the Record Date.
7.   The Income Tax withholding will be made in accordance with the tax laws and regulations
     prevailing as of the Record Date. If a new tax law or regulation is later issued after the Income
     Tax withholding is made and the new tax law or regulation is retroactively applied to the
     Record Date, resulting in overwithholding, then the refund of the overwithheld tax will be
     claimed by the relevant shareholders affected by the new tax law or regulation through the
     tax refund mechanism under the prevailing tax laws or regulations (Regulation of the Minister
     of Finance No. 81 of 2024 and its amendments).
8.   For a shareholder whose shares are placed in the collective custody of KSEI, the withholding
     tax certificate in respect of the income tax withholding for the interim dividends can be


    collected at the Securities Company and/or the Custodian Bank with which the shareholder
    has opened a securities account. For any holder of shares with physical certificates, the
    withholding tax certificate in respect of the Income Tax withholding for the interim dividends
    can be collected at the Company’s Securities Administration Bureau, namely, PT RAYA
    SAHAM REGISTRA, Gedung Plaza Sentral, Lt.2, Jl. Jendral Sudirman Kav. 47-48, Jakarta
    12930, Telp. (021) 252 5666.
9. The Securities Company and/or the Custodian Bank that retains the electronic records of the
    Company’s shares that are placed in the collective custody of KSEI are kindly requested to
    provide the shareholders’ data and any documents showing their tax status to KSEI within 1
    (one) exchange day after the Record Date or as otherwise stipulated by KSEI.
10. In the event of any tax issues hereafter arising or any claims in relation to the interim
    dividends already paid out to and received by the shareholders whose shares are placed in
    the collective custody of KSEI, other than the circumstances described above, the relevant
    shareholders are kindly requested to settle the issues or claims with the Securities Company
    and/or the Custodian Bank with which the shareholders have opened a security account in
    accordance with the prevailing tax laws and regulations.
This announcement serves as an official notification from the Company. The Company does not
issue any other specific notification to the shareholders.


                                  Jakarta, August 19, 2026


                               PT BANK CENTRAL ASIA Tbk
                                     Board of Directors