20231206_TOWR_Jadwal Aksi Korporasi (Khusus Penyampaian Dividen Interim)_31546064_lamp1.pdf

B. TATA CARA PEMBAGIAN DIVIDEN INTERIM
   PROCEDURE FOR DISTRIBUTION OF INTERIM DIVIDENDS

   1. Dividen interim akan dibagikan kepada pemegang saham yang namanya tercatat dalam Daftar Pemegang Saham
      Perseroan tanggal 18 Desember 2023 pukul 16.15 WIB (record date).
      Interim dividends will be distributed to the shareholders recorded in the Company’s Register of Shareholders as of
      18 December 2023 at 16.15 West Indonesia Time (record date).
   2. Bagi pemegang saham yang sahamnya disimpan dalam penitipan kolektif PT Kustodian Sentral Efek Indonesia
      (“KSEI”), pembagian dividen interim akan didistribusikan oleh KSEI pada tanggal 22 Desember 2023 melalui
      Perusahaan Efek atau Bank Kustodian dimana pemegang saham membuka rekening efek. Konfirmasi hasil
      pendistribusian dividen interim akan disampaikan oleh KSEI kepada Perusahaan Efek atau Bank Kustodian dimana
      pemegang saham membuka rekening efek. Selanjutnya pemegang saham akan menerima informasi mengenai
      pembagian dividen interim dari Perusahaan Efek atau Bank Kustodian dimana pemegang saham membuka
      rekening efek. Sedangkan bagi pemegang saham yang sahamnya tidak disimpan dalam penitipan kolektif KSEI
      (pemegang saham warkat/script), pembagian dividen interim akan ditransfer langsung ke rekening Bank milik
      pemegang saham yang bersangkutan.
      For shareholders whose shares are placed in the collective custody of PT Kustodian Sentral Efek Indonesia (“KSEI”),
      the interim dividends will be distributed by KSEI on 22 December 2023 through the Securities Company or the
      Custodian Bank with which the shareholders have opened their securities account. A confirmation of the proceeds
      from the interim dividend payment will be provided by KSEI to the Securities Company or the Custodian Bank with
      which the shareholders have opened their securities account. Furthermore, the shareholders will also obtain
      information on the distribution of the interim dividends from the Securities Company or the Custodian Bank with
      which the shareholder have opened their securities account. However, for shareholders whose shares are not
      placed in the collective custody of KSEI (holder of shares with physical certificates), the interim dividends will be
      directly transferred to the bank account of the relevant shareholders.
   3. Atas pembayaran dividen interim kepada pemegang saham Wajib Pajak Dalam Negeri (WPDN) tidak akan
      dilakukan pemotongan Pajak Penghasilan, sedangkan atas pembayaran dividen interim kepada pemegang saham
      Wajib Pajak Luar Negeri (WPLN) akan dilakukan pemotongan Pajak Penghasilan sesuai dengan ketentuan
      perpajakan yang berlaku. Kewajiban pembayaran dan pelaporan Pajak Penghasilan atas dividen yang diterima
      oleh pemegang saham Wajib Pajak Dalam Negeri (WPDN) adalah menjadi kewajiban pemegang saham Wajib Pajak
      Dalam Negeri (WPDN) yang bersangkutan.
      For the payment of interim dividends to Domestic Taxpayer shareholders, Income Tax will not be withheld, whereas
      for the payment of interim dividends to Foreign Taxpayer shareholders, Income Tax will be withheld in accordance
      with the prevailing tax regulation. The obligation to pay and report the income tax on dividend received by
      Domestic Taxpayer shareholders is the obligation for the relevant Domestic Taxpayer shareholders.
   4. Bagi pemegang saham yang merupakan Wajib Pajak Dalam Negeri (WPDN) berbentuk badan hukum, yang belum
      menyerahkan Nomor Pokok Wajib Pajak (NPWP) kepada Perusahaan Efek atau Bank Kustodian dimana pemegang
      saham membuka rekening efek, diharuskan menyampaikan NPWP kepada KSEI melalui Perusahaan Efek atau Bank
      Kustodian dimana pemegang saham membuka rekening efek, paling lambat tanggal 18 Desember 2023 pukul
      16.15 WIB.
      If the shareholder is a legal entity with a Resident Taxpayer status, but has not provided its Taxpayer Identification
      Number (Nomor Pokok Wajib Pajak, NPWP) to the Securities Company or the Custodian Bank with which the
      shareholder has opened a securities account, the relevant shareholder is required to provide its NPWP to KSEI
      through the Securities Company or the Custodian Bank with which the shareholder has opened a securities account,
      no later than 18 December 2023, 16:15 West Indonesia Time.
   5. Bagi pemegang saham yang merupakan Wajib Pajak Luar Negeri (WPLN) yang negaranya mempunyai Persetujuan
      Penghindaran Pajak Berganda (P3B) atau Tax Treaty dengan Republik Indonesia dan pemotongan pajaknya akan
      menggunakan tarif berdasarkan P3B, maka wajib memenuhi persyaratan yang diatur dalam Peraturan Direktur
      Jenderal Pajak nomor PER – 25/PJ/2018 tanggal 21 Nopember 2018 tentang Tata Cara Penerapan P3B, yaitu harus
      menyampaikan dokumen Surat Keterangan Domisili Wajib Pajak Luar Negeri (SKD WPLN) yang diterbitkan oleh

   Ministry of Finance Republic of Indonesia Directorate General of Taxes atau Form DGT yang telah diisi dengan
   lengkap dan benar sesuai dengan ketentuan yang berlaku (termasuk pengesahan pada Form DGT oleh Pejabat
   Kantor Pajak yang berwenang di negara mitra P3B dengan membubuhkan tanda tangan atau memberikan
   legalisasi yang setara sesuai dengan kelaziman di Negara mitra P3B) kepada KSEI paling lambat tanggal 18
   Desember 2023 pukul 16.15 WIB, atau sesuai dengan ketentuan yang ditetapkan oleh KSEI. Apabila sampai dengan
   batas waktu tersebut atau yang ditetapkan oleh KSEI, belum menyerahkan dokumen dimaksud, maka atas
   pembayaran dividen interim kepada pemegang saham WPLN tersebut akan dikenakan pemotongan PPh Pasal 26
   dengan tarif tertinggi yaitu sebesar 20%.
   Catatan:
   - Apabila Form DGT tidak disahkan dan ditandatangani oleh Pejabat Kantor Pajak yang berwenang di negara
        mitra P3B atau tidak ada legalisasi yang setara sesuai dengan kelaziman di negara mitra P3B, maka tanda
        pengesahan tersebut dapat digantikan dengan melampirkan Certificate of Residence (COR) atau Certificate of
        Domicile (COD) yang:
        a. menggunakan bahasa Inggris dan memuat informasi tentang WPLN;
        b. mencantumkan tanggal penerbitannya; dan
        c. mencantumkan tahun pajak berlakunya.
   If the shareholder is a Non-Resident Taxpayer from a country with which the Republic of Indonesia has entered
   into a Double Taxation Agreement (DTA) or Tax Treaty and is subject to tax withholding at a rate as specified under
   the DTA, such shareholder is required to comply with the requirements as stipulated by Regulation of the
   Directorate General of Taxes number PER – 25/PJ/2018 dated 21 November 2018 regarding the Guidelines on DTA
   Implementation, i.e. to file with KSEI Form DGT, duly completed according to the applicable rules and regulations
   (including validation of Form DGT by the competent Officer of the Tax Office in the country of the counterparty to
   the DTA in the form of signature or any other validation marks of similar nature as generally applicable or required
   in the country of the counterparty to the DTA), no later than 18 December 2023, 16:15 West Indonesia Time, or as
   otherwise stipulated by KSEI. If the shareholder fails to provide such document within such time frame or as
   otherwise stipulated by KSEI, then the interim dividends payable to such Non-Resident Taxpayer will be subject to
   withholding for income tax under Article 26 of the Tax Law (PPh Pasal 26) at the maximum rate imposed by law,
   i.e. 20%.
   Note:
   - If Form DGT is not validated nor signed by the authorized Officer of the Tax Office in the country of the
        counterparty to the DTA or there is no validation of similar nature as generally applicable or required in the
        country of the counterparty to the DTA, then a Certificate of Residence (COR) or Certificate of Domicile (COD)
        may be submitted in place of the validation, provided that such COR or COD:
        d. is written in English and contains information on the Non-Resident Taxpayer;
        e. sets out the issuance date; and
        f. specifies the applicable tax year.
6. Bagi pemegang saham yang sahamnya disimpan dalam penitipan kolektif KSEI, bukti pemotongan pajak dividen
   interim dapat diambil di Perusahaan Efek atau Bank Kustodian dimana pemegang saham membuka rekening efek.
   Bagi pemegang saham warkat/script, bukti pemotongan pajak dividen interim diambil di Biro Administrasi Efek
   Perseroan, yaitu PT RAYA SAHAM REGISTRA, Gedung Plaza Sentral, Lt.2, Jl. Jendral Sudirman Kav. 47‐48, Jakarta
   12930, telp. (021) 252 5666
   For the shareholders whose shares are placed in the collective custody of KSEI, the withholding tax certificate in
   respect of the income tax on the interim dividends can be collected at the Securities Company 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 on the interim dividend can be collected at
   the Securities Administration Bureau of the Company, namely PT RAYA SAHAM REGISTRA, Gedung Plaza Sentral,
   Fl. 2, Jl. Jendral Sudirman Kav. 47-48, Jakarta 12930, Phone. (021) 252 5666
7. Bagi Perusahaan Efek atau Bank Kustodian yang memiliki catatan elektronik untuk saham Perseroan dalam
   penitipan kolektif KSEI, diminta untuk menyerahkan data pemegang saham dan dokumen status pajaknya kepada
   KSEI dalam jangka waktu 1 (satu) hari setelah tanggal pencatatan Daftar Pemegang Saham atau sesuai dengan
   ketentuan KSEI.

      The Securities Company or the Custodian Bank that keeps 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 a period of 1 (one) day after the record date or as otherwise
      stipulated by KSEI.
   8. Apabila terdapat masalah perpajakan di kemudian hari atau klaim atas dividen interim yang telah diterima maka
      pemegang saham yang sahamnya disimpan dalam penitipan kolektif KSEI diminta untuk menyelesaikannya
      dengan Perusahaan Efek atau Bank Kustodian dimana pemegang saham membuka rekening efek.
      In the event of any tax issues in the future or any claim in relation to the interim dividends that have been paid out
      to and received by the shareholder whose shares are placed in the collective custody of KSEI, such shareholder is
      required to settle such issues or claim with the Securities Company or the Custodian Bank with which the
      shareholder has opened a securities account.

Pengumuman ini merupakan pemberitahuan resmi dari Perseroan. Perseroan tidak mengeluarkan surat pemberitahuan
secara khusus kepada pemegang saham.
This announcement serves as an official notification from the Company. The Company does not issue any other specific
notice to the shareholders.


                                         Jakarta, 6 Desember/December 2023
                                        PT SARANA MENARA NUSANTARA Tbk
                                            DIREKSI/BOARD OF DIRECTORS