20251030_TPIA_Jadwal Aksi Korporasi (Khusus Penyampaian Dividen Interim)_31980973_lamp2.pdf

         Resident Taxpayer (“NRTP”), to the Company or SAB at latest on 12 November 2025 at 4.00
         PM Western Indonesian Time at the following address:

                        The Company                                          SAB
                     Corporate Secretary                          PT Raya Saham Registra
                  PT Chandra Asri Pacific Tbk                      Plaza Sentral 2nd Floor
           Wisma Barito Pacific Tower A, 5th Floor           Jalan Jend. Sudirman Kav. 47 – 48
           Jalan Let. Jend. S. Parman Kav. 62 – 63                     Jakarta 12930
                        Jakarta 11410                                Tel. (021) 2525666
           Tel. (021) 5307950 Fax. (021) 5308930               E-mail: rsrbae@registra.co.id
           E-mail: corporatesecretary@capcx.com

     b) For the Eligible Shareholders whose shares are placed in collective custody of PT Kustodian
        Sentral Efek Indonesia (“KSEI”), the Dividend distribution shall be made by KSEI through the
        Security Companies and/or Custodian Banks where the Eligible Shareholders open their
        accounts.

4.   Terms of Income Tax Withholding
      a) The Dividend shall bear Income Tax in accordance with the applicable taxation laws. The
         Income Tax on Dividend (if any) is the obligation of Eligible Shareholders and therefore such
         Income Tax shall be deducted directly from the amount of Dividend that an Eligible
         Shareholder is entitled to.
      b) For the Eligible Shareholders who are RTP, the following conditions shall apply:
          (i) The tax imposition shall be conducted in accordance with the Law No. 36 of 2008 on
               the Fourth Amendment of Law No. 7 of 1983 on Income Tax as lastly amended by Law
               No. 11 of 2020 on Job Creation (“Income Tax Law”) and the letter of KSEI No. KSEI-
               0087/DIR/0121 dated January 7, 2021 on Application of Taxes for Dividend Received
               by Resident Taxpayers After the Enactment of Law Number 11 of 2020 on Job Creation.
          (ii) The Eligible Shareholders are required to submit a copy of TIN to KSEI, the Company or
               SAB (as applicable) at the latest on 12 November 2025 5 at 4.30 PM Western
               Indonesian Time.
      c) For the Eligible Shareholders who are NRTP, the following conditions shall apply:
          (i) The Eligible Shareholders whose country does not have a Double Taxation Avoidance
               Agreement (“DTAA”) or Tax Treaty with the Republic of Indonesia, shall be subject to
               Income Tax of 20%, in accordance with Article 26 of Income Tax Law.
          (ii) The Eligible Shareholders whose country does have a DTAA or Tax Treaty with the
               Republic of Indonesia, shall be subject to Income Tax at a lower rate if the Eligible
               Shareholders can fulfill the requirements as stipulated in the Regulation of Director
               General of Taxes No. PER-25/PJ/2018 dated November 21, 2018 on the Procedures for
               the Implementation of DTAA (“2018 Director Regulation”), and submit the CoD which
               has been filled in correctly, completely and clearly and signed by the Eligible
               Shareholders and has been certified by the competent authority of the Eligible
               Shareholders’ country (such certification can be replaced by an original Certificate of
               Residence in English) to KSEI, the Company or SAB (as applicable), at the latest on 12
               November 2025 at 4.30 PM Western Indonesian Time. If until such time limit, (a) such
               Eligible Shareholders cannot fulfill the requirements in 2018 Director Regulation;
               and/or (b) KSEI, the Company or SAB does not receive the said documents, the
               payment of Dividend will be subject to Income Tax of Article 26 at the rate of 20%.

d) In respect of the taxation matters, the Eligible Shareholders may contact the Company
   through an email address at captaxdjp@capcx.com.
e) For the Eligible Shareholders who own shares in script form, the proof of Dividend tax
   withholding (if any) can be collected at the SAB’s office.
f) For Eligible Shareholders whose shares are placed in collective custody of KSEI, the proof of
   Dividend tax withholding (if any) can be collected at the office of Security Company and/or
   Custodian Bank where the Eligible Shareholders open their accounts.


                               Jakarta, 31 October 2025
                            PT CHANDRA ASRI PACIFIC Tbk
                                BOARD OF DIRECTORS