20260907_BMRI_Jadwal Aksi Korporasi (Khusus Penyampaian Dividen Interim)_32145325_lamp3.pdf

   payment will be delivered by KSEI to the Shareholders through the Securities Companies and/or
   Custodian Banks where the Shareholders have opened their accounts. For Shareholders whose
   shares are not included in the KSEI collective custody ('Certificated Shareholders'), the Interim
   Dividend payment will be transferred directly to the Certificated Shareholders' accounts.
c. The interim dividend will be subject to tax in accordance with the applicable tax laws and
   regulations, with the following explanation:
    1) Interim dividends will be exempt from tax if received by domestic corporate taxpayers
        (‘Domestic Corporate Taxpayers’) and the Company does not withhold Income Tax (‘IT’) on
        the interim dividends paid to such Domestic Corporate Taxpayers.
    2) In accordance with the provisions of Government Regulation No. 9 of 2021 on Tax Treatment
        to Support Ease of Doing Business, Minister of Finance Regulation No. 18 of 2021 and its
        amendments (PMK 18/2021), as well as its implementing tax regulations, Interim Dividends
        received by Domestic Individual Taxpayer Shareholders (‘WPOP DN’) will be exempt from
        taxable income as long as the Interim Dividends are invested within the territory of the
        Unitary State of the Republic of Indonesia. For WPOP DN who do not meet the
        aforementioned investment requirements, income tax (PPh) will be imposed in accordance
        with the applicable laws and regulations. This income tax must be self-paid by the WPOP DN.
    3) For shareholders who are foreign taxpayers whose tax withholding will use the rates based
        on the Double Taxation Avoidance Agreement ('DTA'), they are required to comply with the
        provisions of the Director General of Taxes Regulation No. PER-25/PJ/2018 concerning
        Procedures for the Application of the DTA, and submit the record evidence documents or
        receipt of DGT/Domicile Certificate ('SKD') that have been uploaded to the Directorate
        General of Taxes website to KSEI or the Securities Administration Bureau in accordance with
        KSEI's provisions and regulations regarding the deadline for submitting the DGT/SKD. Without
        the aforementioned documents, the Interim Dividends paid will be subject to Article 26
        Income Tax at a rate of 20%.
d. Shareholders of the Company can obtain confirmation of Interim Dividend payments through
   securities companies and/or custodial banks where the Shareholders of the Company have opened
   securities accounts. Furthermore, the Shareholders of the Company are responsible for reporting
   the receipt of the said Interim Dividends in their tax reports for the relevant fiscal year in
   accordance with the prevailing tax laws and regulations.
e. In the event of any tax issues arising in the future or claims related to Interim Dividends that have
   been paid to and received by Shareholders whose shares are held in collective custody at KSEI, it
   is requested to resolve them with the securities company and/or custodian bank where the
   Shareholder has opened a securities account, in accordance with the applicable tax regulations.


                                   Jakarta, September 7, 2026
                                  PT Bank Mandiri (Persero) Tbk
                                       Board of Directors