20250603_MASB_Keterbukaan Informasi terkait Aksi Korporasi_31891577_lamp2.pdf

   cash dividends distribution from the Securities Company and/or the Custodian
   Bank with which the shareholder has opened a securities account.
   However, for a shareholder whose shares are not placed in the collective custody
   of KSEI (holder of shares with physical certificates), the cash dividends will be
   directly transferred to the Bank account of the relevant shareholder.
4. If the Shareholder is a juristic person with Resident Taxpayers (WPDN) 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
   13 June 2025, at 16:00 Western Indonesian Time.
5. The cash dividend payment shall be subject to tax in accordance with the
   applicable tax laws and regulations, with further explanation as follows:
   a. The cash dividend is excluded from taxable income if received by a
        Shareholder with status as a Resident Taxpayer (WPDN), and the Company
        will not be subject to Income Tax withholding.
        The Income Tax obligation arising in connection with the dividends received by
        the shareholder with Resident Taxpayer (WPDN) status constitutes the
        responsibility of the relevant shareholder and must be fulfilled by the relevant
        shareholder on their own.
   b. Cash dividends received by a shareholder with Non-Resident Taxpayer
        (WPLN) status will be subject to Income Tax withholding in accordance with
        the tax law prevailing regulations as of the Recording Date.
   c. 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 number 9 of
        2021 (PP9) and its amendments, Regulation of the Minister of Finance number
        18 of 2021 (PMK 18) and its amendments. The Resident Individual Taxpayer
        (WPOPDN) 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 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 (WPOPDN) 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),
        The income tax must be self-remitted by the relevant Resident Individual
        Taxpayer (WPOPDN) in accordance with the provisions of PP9 concerning Tax

     Treatment to Support Ease of Doing Business, along with its implementing tax
     regulation.
 d. A shareholder with Non-Resident Taxpayer status (WPLN) 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 (WPLN) 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 (WPLN)
     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 (WPLN) 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. 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 Adimitra Jasa
    Korpora, Kirana Boutique Office Blok F3 No.5 Jl. Kirana Avenue III, Kelapa
    Gading, Jakarta Utara 14250, Telp. (021) 29745222.
    The shareholders of the Company shall subsequently be responsible for
    reporting the receipt of such cash dividends in their tax filings for the relevant
    fiscal year, in accordance with the applicable tax laws and regulations.

7. 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.

                         Jakarta, 03 June 2025
                     PT Bank Multiarta Sentosa Tbk
                          Board of Directors