20251201_BFIN_Jadwal Aksi Korporasi (Khusus Penyampaian Dividen Interim)_31998776_lamp2.pdf

                          The Company                                          BAE
                       Corporate Secretary                           PT Raya Saham Registra
                  PT BFI Finance Indonesia Tbk                        Plaza Sentral 2nd Floor
                 BFI Tower, Sunburst CBD Lot 1.2                 Jl. Jend. Sudirman Kav. 47-48
             Jl. Kapt. Soebijanto Djojohadikusumo                         Jakarta 12930
                             BSD City                                 Phone: (021) 2525666
          Phone: (021) 2965 0300, 2965 0500 ext. 692              E-mail: rsbae@registra.co.id
                     E-mail: corsec@bfi.co.id
     b. For Eligible Shareholders whose shares are registered in the collective custody of PT
        Kustodian Sentral Efek Indonesia (Indonesian Central Securities Depository or “KSEI”),
        the distribution of Dividends will be conducted by KSEI through Securities Companies
        and/or Custodian Banks where the Eligible Shareholders open their securities accounts.
4. The interim cash dividends to be paid to a shareholder with status as a Domestic Taxpayers
   (“WPDN”) will not be subject to Income Tax withholding, whereas the interim cash dividends
   to be paid to a shareholder with Foreign Taxpayers (“WPLN”) 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 Domestic
   Taxpayers shareholder status constitutes the responsibility of the relevant shareholder and
   must be fulfilled by the relevant shareholder on their own.
5. A shareholder with Foreign Taxpayers (“WPLN”) 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 Directorate General of Taxes No. PER-25/PJ/2018 dated 21 November 2018
   on the Procedure for the Implementation of DTAs, i.e., filing with KSEI the Non-Resident
   Taxpayer’s Certificate of Domicile (SKD) 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 year 2025, the Foreign Taxpayer has conducted a
   transaction and has provided a Taxpayer in Indonesia with the original DGT Form
   accompanied by the CoR, the SKD in the form of the DGT Form may be substituted with a soft
   copy of the Receipt for the SKD that has been registered on the e-SKD official website. If the
   shareholder fails to provide such document within the time frame stipulated by KSEI, then the
   interim cash dividends payable to such Foreign 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 (WPOPDN) 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 No. 9 of 2021 (PP9), Regulation of the Minister of Finance No. 18 of 2021 (PMK18)
   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

    the 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 (PPh) 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 No. 81 Year 2024).
8. For Eligible Shareholders whose shares are in script form, proof of dividend tax deduction (if
   any) can be obtained at the office of the Company’s BAE.
9. For Eligible Shareholders whose shares are registered in the collective custody of KSEI, proof
   of dividend tax deduction (if any) can be obtained at the offices of Securities Companies
   and/or the Custodian Banks where the Eligible Shareholders open their securities accounts.



                                Tangerang Selatan, December 2, 2025
                                   PT BFI Finance Indonesia Tbk
                                        Board of Directors