20260313_BBCA_Keterbukaan Informasi terkait Aksi Korporasi_32053909_lamp1.pdf

3.  The cash dividends to be paid to a shareholder with status as a Resident Taxpayer (Wajib
    Pajak Dalam Negeri) will not be subject to Income Tax withholding, whereas the cash
    dividends to be paid to a shareholder with Non-Resident Taxpayer status will be subject
    to Income Tax withholding in accordance with the tax law prevailing as of the Record
    Date.
    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 March 31, 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 cash 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 number 9 of 2021 (PP9) and its
    amendments, Regulation of the Minister of Finance number 18 of 2021 (PMK18) and its
    amendments, 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 Number 7
    of 1983 concerning Income Tax as amended several times, last amended by Law of the
    Republic of Indonesia Number 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 (PPh) 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 (PPh) 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 (as of the date of this announcement, being Regulation of the Minister of
    Finance Number 81 of 2024).
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 cash 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
    cash 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 cash
    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, 13 March 2026


                              PT BANK CENTRAL ASIA Tbk
                                    Board of Directors