20260410_NISP_Keterbukaan Informasi terkait Aksi Korporasi_32070041_lamp2.pdf

                        Residence (CoR) in the English language) in accordance with the provisions of 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 softcopy of the Receipt for 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 Dividend payable to such Non-
                        Resident Taxpayer will be subjected 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 current tax laws and regulations, Dividend received by a Resident Taxpayer is
                        excluded as the object of income tax withholding provided they are invested in the territory of
                        the Unitary State of the Republic of Indonesia within a certain period of time as regulated in
                        Government Regulation No. 9 Year 2021 (PP9) as lastly amended by Government Regulation
                        No. 55 Year 2022 (PP55), the Minister of Finance Regulation No. 18 Year 2021 (PMK18) as
                        lastly amended by Minister of Finance Regulation No. 17 Year 2025 (PMK17) and 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 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 Dividend as income that is excluded
                        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 Dividend, notwithstanding the
                        above, will 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 (PPh) on Dividend as described above must be made by the relevant
                           Resident Individual Taxpayer no later than the 15 th (fifteenth) day of the month subsequent to the month
                           of the Recording Date.
                     7. The Income Tax (PPh) withholding will be made in accordance with the tax laws and regulations
                         prevailing as of the Recording Date. If a new tax law or regulation is later issued after the
                         income tax (PPh) withholding is made and the new tax law or regulation is retroactively applied
                         to the Recording Date, resulting in over withholding, then the refund of the over withheld 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 (as of the date of this
                         announcement, being the Minister of Finance Regulation No. 81 Year 2024 as lastly amended
                         by the Minister of Finance Regulation No. 1 Year 2026).
                     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 Dividend 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 in the form of script, the withholding tax certificate
                         in respect of the income tax withholding for the Dividend can be collected at the Company’s
                         Securities Administration Bureau, i.e., PT Raya Saham Registra.
                     9. The Securities Company and/or Custodian Bank that retain 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) day after the Recording Date or as otherwise stipulated by KSEI.
                     10. In the event of any tax issues hereafter arising or any claims in relation to the Dividend 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 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 information announcement is also available at the Company’s website: www.ocbc.id


                                                             Jakarta, 10 April 2026
                                                           PT Bank OCBC NISP Tbk
                                                               Board of Directors




OCBC Information Classification: Public