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Page 1 OCR 0.937
REVISI JADWAL DAN TATA CARA
PEMBAYARAN DIVIDEN
PT SALIM IVOMAS PRATAMA TBK
(“Perseroan”)

JADWAL PEMBAYARAN DIVIDEN

- Pengumuman di lantai Bursa : 26 Juni 2023
- Cum Dividen di Pasar Regular dan Pasar Negosiasi : 05 Juli 2023
- Ex Dividen di Pasar Regular dan Pasar Negosiasi : 06 Juli 2023
- Tanggal Pencatatan (Recording date) : 07 Juli 2023
- Cum Dividen di Pasar Tunai : 07 Juli 2023
- Ex Dividen di Pasar Tunai 1 10 Juli 2023
- Pembayaran Dividen Tunai 1 25 Juli 2023

TATA CARA PEMBAGIAN DIVIDEN

a.

Pembagian dividen akan dilakukan dengan bank transfer kepada Para Pemegang
Saham Perseroan yang namanya tercatat dalam Daftar Pemegang Saham Perseroan
pada tanggal 07 Juli 2023 pukul 16.00 Waktu Indonesia Bagian Barat.

Untuk Pemegang Saham Perseroan yang sahamnya tercatat di Penitipan Kolektif
PT Kustodian Sentral Efek Indonesia (“KSEI”), maka dividen akan dibagikan melalui
Pemegang Rekening di KSEI.

Bagi Pemegang Saham Perseroan yang masih memegang saham warkat maka
pembayaran dividen akan dilakukan melalui Biro Administrasi Efek Perseroan, untuk
itu Para Pemegang Saham warkat Perseroan diminta untuk mengirimkan kepada Biro
Administrasi Efek Perseroan yaitu PT Raya Saham Registra, Gedung Plaza Sentral
Lantai 2, Jalan Jendral Sudirman Kav.47-48, Jakarta 12930, Telepon:
(021) 2525666, surat pernyataan bermaterai cukup, yang mengkonfirmasikan nama,
alamat dan nomor rekening bank atas nama Pemegang Saham warkat Perseroan
yang bersangkutan untuk keperluan pembayaran dividen yang bersangkutan, dengan
disertai copy KTP sesuai alamat dalam Daftar Pemegang Saham Perseroan.
Surat tersebut sudah harus diterima oleh Biro Administrasi Efek Perseroan paling
lambat pada tanggal 12 Juli 2023 pukul 16.00 Waktu Indonesia Bagian Barat.

REVISED SCHEDULE AND PROCEDURE
DIVIDEND PAYMENT
PT SALIM IVOMAS PRATAMA TBK
(“Company”)

SCHEDULE OF DIVIDEND PAYMENT:
- Announcement at the Bourse 126 June 2023
- Cum Dividend at Regular Market and Negotiation Market : 05 July 2023

- Ex Dividend at Regular Market and Negotiation Market — : 06 July 2023
- Recording date 207 July 2023
- Cum Dividend at Cash Market 107 July 2023
- Ex Dividend at Cash market :10 July 2023
- Payment of Cash Dividend 125 July 2023

PROCEDURES OF DIVIDEND PAYMENT

a. Payments of dividend will be delivered by bank transfer to the Shareholders of the
Company whose names are recorded in the Registry of Shareholders of the
Company on 07 July 2023 at 04:00 pm Westem Indonesian Time.

b. For the Shareholders of the Company whose shares are registered under the
Collective Deposit at PT Kustodian Sentral Efek Indonesia (“KSEI”), payments of
dividend will be delivered through Account Holder at KSEI.

c. For the Shareholders of the Company who are sfill holding the: script shares, the
paymenis of dividend will be delivered through the Company's Securities
Administration Agency, therefore the script Shareholders of the Company are
reguired to send to the Company's Securities Administration Agency, i.e PT Raya
Saham Registra, Gedung Plaza Sentral 2nd floor, Jalan Jendral Sudirman
Kav.47-48, Jakarta 12930, Telphone: (021) 2525666, a statement letter affixed
with the stamp duty, which confirms the name, address and bank account under the
name of the relevant script Shareholders of the Company with regards to the
respective payment of dividend, attached with a copy of ID Card which address
Should correspond with the address in the Company's Registry of Shareholders.
Such letter must be received by the Company's Securities Administration Agency at
the latest on 12 July 2023 at 04:00 pm Westem Indonesian Time.

Page 2 OCR 0.936
. Dividen yang dibayarkan kepada Pemegang Saham Perseroan yang merupakan

Wajib Pajak Dalam Negeri (“WPDN”) akan berlaku dan tunduk pada ketentuan yang
ditetapkan dalam Undang-Undang Nomor 7 Tahun 1983 tentang Pajak Penghasilan
sebagaimana terakhir diubah dengan Undang-Undang Nomor 11 Tahun 2020 tentang
Cipta Kerja dan peraturan pelaksanaannya.
Atas dividen yang diterima oleh masing-masing Pemegang Saham WPDN Perseroan,
yang jika menurut peraturan perpajakan yang berlaku bagi Pemegang Saham WPDN
Perseroan yang bersangkutan menjadi terhutang Pajak Penghasilan maka
pemenuhan kewajiban perpajakan terkait dengan hal tersebut menjadi tanggung
jawab masing-masing Pemegang Saham WPDN Perseroan yang bersangkutan.

. Bagi Para Pemegang Saham Perseroan yang merupakan Wajib Pajak Luar Negeri
((WPLN") yang negaranya mempunyai Persetujuan Penghindaran Pajak Berganda
(“P3B”) dengan Republik Indonesia, dan ingin pemotongan pajaknya dilakukan sesuai
dengan P3B tersebut wajib mengirimkan/menyerahkan asli Directorate General of
Taxes Form (“Form DGT”) yang telah diisi, dilengkapi dan memenuhi persyaratan
yang ditetapkan dalam Peraturan Direktorat Jendral Pajak No.PER-25/PJ/2018
tanggal 21 November 2018 tentang Tata Cara Penerapan Persetujuan Penghindaran
Pajak Berganda.

Asli Form DGT tersebut sudah harus diterima selambatnya pada tanggal 12 Juli 2023
pukul 16.00 Waktu Indonesia Bagian Barat:

(1 Bagi Pemegang Saham Perseroan yang sahamnya tercatat dalam penitipan
kolektif KSEI, maka asli Form DGT dikirimkan kepada KSEI melalui
Pemegang Rekening KSEI:

(ii) Bagi Pemegang Saham Perseroan yang masih memegang saham warkat,
maka asli Form DGT dikirimkan kepada Biro Administrasi Efek Perseroan.

Jika sampai dengan tanggal tersebut Perseroan belum menerima asli Form DGT
yang dimaksud, maka dividen yang dibayarkan kepada Para Pemegang Saham
WPLN Perseroan yang bersangkutan akan dikenakan pemotongan pajak sebesar
2076 (dua puluh persen).

d. Dividend to be distributed to the Shareholders of the Company who are the Local
Tax Payer will be subject to the provisions of the Law No. 7 year 1983 regarding
the Income Tax as the latest amended by Law No. 11 year 2020 regarding
Omnibus Law and its implementation regulations.

In the event that pursuant to the tax regulations applicable to them, the dividend
received by the respective Local Tax Payer Shareholders of the Company is
subject to income tax, then the relevan Local Tax Payer Shareholders of the
Company shall be responsible solely to fulfill any tax obligation related to that
matter.

e. For the Shareholders of the Company who are the Foreign Tax Payer whpse their
Country has an Agreement of the Avoidance of Double Taxation (“Tax Treaty”) with
Republic of Indonesia and intend to adopt the said Tax Treaty on their income tax,
must submit/deliver the original Directorate General of Taxes Form (“"DGT Form”)
which has been filled in, completed and complied with any reguirement as
determined in the Directorate General of Tax Regulation No. PER-25/PJ/2018
dated 21 November 2018 regarding Procedure for the Application of Agreement of
the Avoidance of Double Taxation.

£ The original DGT Form has to be received at the latest on 12 July 2023 at 04:00 pm
Westem Indonesian Time:

(i) For the Shareholders of the Company whose shares registered at KSEI,
the original DGT Form send out to KSEI through Account Holders of
KSEI,

(ii) Forthe Shareholders of the Company who are still holding the script
shares, the original DGT Form send out fo the Company's Securities
Adminitration Agency.

If until such date, the Company has not received the relevant original DGT Form,
then the paymenis of dividend to the relevant Foreign Tax Payer Shareholders of
the Company will be subject to the withholding tax of 2076 (twenty perceni).

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Published3 Jul 2023
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