20260623_DMND_Keterbukaan Informasi terkait Aksi Korporasi_32103679_lamp1.pdf

 4     Tanggal Daftar Pemegang Saham yang berhak Dividen                1 Juli / July 2026
       (Recording Date)
       The Date for Recording the shareholders who are entitled to
       final cash dividend
 5     Tanggal Pembayaran Dividen Tunai Tahun Buku 2025                22 Juli / July 2026
       Payment of final cash dividend for the fiscal year 2025



B. Tata Cara Pembayaran Dividen Tunai | Distribution Mechanism for Final Cash Dividend

     1. Dividen Tunai akan dibagikan kepada pemegang saham yang namanya tercatat dalam
        Daftar pemegang saham Perseroan (“DPS”) pada tanggal 1 Juli 2026 sampai dengan
        pukul 16.00 WIB dan/atau pemilik saham perseroan pada sub rekening efek di PT
        Kustodian Sentral Efek Indonesia (“KSEI”) pada penutupan perdagangan tanggal 1 Juli
        2026.
        Cash Dividends shall be distributed to shareholders whose names are registered in the
        Company’s Register of Shareholders (Daftar Pemegang Saham/“DPS”) or registered
        on the recording date of July 1st, 2026 up to 16:00 Western Indonesian Time (WIB)
        and/or the company’s shareholders registered at the Indonesian Central Securities
        Depository (PT Kustodian Sentral Efek Indonesia/“KSEI”)’s securities sub-account at
        the closing of trade session on July 1st, 2026.

     2. Bagi pemegang saham yang sahamnya dimasukkan dalam penitipan kolektif KSEI,
        pembayaran dividen tunai dilaksanakan melalui KSEI dan akan didistribusikan pada
        tanggal 22 Juli 2026 ke dalam Rekening Dana Nasabah (RDN) pada perusahaan Efek
        dan/atau Bank Kustodian dimana pemegang saham membuka rekening efek. Sedangkan
        bagi pemegang saham warkat yang sahamnya tidak disimpan dalam penitipan kolektif
        KSEI, maka pembayaran dividen tunai akan langsung ditransfer ke rekening pemegang
        saham yang bersangkutan.
        For Shareholders whose shares are held in KSEI’s collective deposit, cash dividend
        payment shall be made through KSEI and shall be distributed through the Securities
        company’s account and/or Custodian Bank on July 22nd, 2026. Payment evidence of cash
        dividends shall be provided by KSEI to Shareholders through the Securities Company
        and/or the Custodian Bank where Shareholders opened its account. While for
        Shareholders whose script shares are not held in KSEI’s collective deposit, the cash
        dividend payment shall be transferred to the Shareholders’ account.

     3. Dividen tunai tersebut akan dikenakan pajak sesuai dengan peraturan perundang-
        undangan perpajakan yang berlaku.
        The cash dividend will be taxed in accordance with the applicable tax laws and
        regulations

4. Berdasarkan peraturan perundang-undangan perpajakan yang berlaku, dividen tunai
   tersebut akan dikecualikan dari objek pajak jika diterima oleh pemegang saham wajib
   pajak badan dalam negeri (“WP Badan DN”) dan Perseroan tidak melakukan
   pemotongan Pajak Penghasilan atas dividen tunai yang dibayarkan kepada WP Badan
   DN tersebut. Dividen tunai yang diterima oleh pemegang saham wajib pajak orang
   pribadi dalam negeri (“WPOP DN”) akan dikecualikan dari objek pajak sepanjang
   dividen tersebut diinvestasikan di wilayah Negara Kesatuan Republik Indonesia. Bagi
   WPOP DN yang tidak memenuhi ketentuan investasi sebagaimana disebutkan di atas,
   maka dividen yang diterima oleh yang bersangkutan akan dikenakan pajak penghasilan
   (“PPh”) sesuai dengan ketentuan perundang-undangan yang berlaku, dan PPh tersebut
   wajib disetor sendiri oleh WPOP DN yang bersangkutan sesuai dengan ketentuan
   Peraturan Pemerintah No. 9 Tahun 2021 tentang Perlakuan Perpajakan Untuk
   Mendukung Kemudahan Berusaha.
   Based on the prevailing tax laws and regulations, the cash dividend will be excluded
   from the tax object if it is received by the shareholders of the domestic corporate
   taxpayer (“WP Badan DN”) and the Company does not deduct Income Tax on the cash
   dividends paid to the taxpayer. the DN Agency. Cash dividends received by shareholders
   of domestic individual taxpayers (“WPOP DN”) will be excluded from the tax object as
   long as the dividends are invested in the territory of the Unitary State of the Republic of
   Indonesia. For WPOP DN that does not meet the investment provisions as mentioned
   above, the dividends received by the person concerned will be subject to income tax
   ("PPh") in accordance with the applicable laws and regulations, and the PPh must be
   paid by the WPOP DN concerned in accordance with with the provisions of Government
   Regulation no. 9 of 2021 concerning Tax Treatment to Support the Ease of Doing
   Business.

5. Pemegang saham Perseroan dapat memperoleh konfirmasi pembayaran dividen melalui
   perusahaan efek dan atau bank kustodian dimana Pemegang saham Perseroan membuka
   rekening efek, selanjutnya pemegang saham Perseroan wajib bertanggung jawab
   melakukan pelaporan penerimaan dividen termaksud dalam pelaporan pajak pada tahun
   pajak yang bersangkutan sesuai peraturan perundang-undangan perpajakan yang
   berlaku.
   Shareholders of the Company can obtain confirmation of dividend payments through a
   securities company and or custodian bank where Shareholders of the Company open a
   securities account, then the shareholders of the Company must be responsible for
   reporting dividend receipts as referred to in tax reporting for the tax year concerned in
   accordance with the laws and regulations applicable taxation.

6. Bagi Pemegang Saham yang merupakan Wajib Pajak Luar Negeri yang pemotongan
   pajaknya akan menggunakan tarif berdasarkan Persetujuan Penghindaran Pajak

Berganda (“P3B”) wajib memenuhi persyaratan Peraturan Direktur Jenderal Pajak No.
PER-25/PJ/2018 tentang Tata Cara Penerapan Persetujuan Penghindaran Pajak
Berganda serta menyampaikan dokumen bukti rekam atau tanda terima DGT/SKD yang
telah diunggah ke laman Direktorat Jenderal Pajak kepada KSEI atau BAE dengan
tenggat waktu sesuai peraturan dan ketentuan KSEI, tanpa adanya dokumen dimaksud,
dividen tunai yang dibayarkan akan dikenakan PPh pasal 26 sebesar 20%.
Shareholders who are Foreign Taxpayers whose tax withholding will use a rate based
on the Double Taxation Avoidance Agreement ("P3B") must comply with the
requirements of the Director General of Taxes Regulation No. PER-25/PJ/2018
concerning Procedures for the Application of Double Taxation Avoidance Agreement
and submitting the document of record evidence or receipt of DGT/SKD that has been
uploaded to the website of the Directorate General of Taxes to KSEI or BAE with a
deadline according to the rules and regulations of KSEI, without any documents referred
to, the cash dividend paid will be subject to Article 26 Income Tax of 20%

                           Jakarta, 23 Juni / June 2026

                       PT Diamond Food Indonesia Tbk.
                          Direksi / Board of Directors