20250326_TMAS_Ringkasan Risalah//Risalah RUPS_31871239_lamp2.pdf

6.   Pemegang saham Perseroan dapat memperoleh konfirmasi pembayaran dividen melalui
     perusahaan efek dan/atau bank kustodian dimana pemegang saham Perseroan
     membuka rekening efek, selanjutnya pemegang saham Perseroan wajib bertanggung
     jawab melakukan pelaporan penerimaan dividen termaksud dalam pelaporan pajak
     pada tahun pajak yang bersangkutan sesuai peraturan perundang-undangan perpajakan
     yang berlaku.
7.   Bagi Pemegang Saham yang merupakan Wajib Pajak Luar Negeri yang pemotongan
     pajaknya akan menggunakan tarif berdasarkan Persetujuan Penghindaran Pajak
     Berganda (“P3B”) wajib memenuhi persyaratan Peraturan Direktur Jenderal Pajak No.
     PER-25/PJ/2018 tentang Tata Cara Penerapan Persetujuan Penghindaran Pajak Berganda
     serta menyampaikan dokumen bukti rekam atau tanda terima DGT/SKD yang telah
     diunggah ke laman Direktorat Jenderal Pajak kepada KSEI atau BAE sesuai peraturan dan
     ketentuan KSEI, tanpa adanya dokumen dimaksud, dividen yang dibayarkan akan
     dikenakan PPh Pasal 26.

                                  Jakarta, 26 Maret 2025


                                    Direksi Perseroan
                                     PT TEMAS Tbk.

                             ANNOUNCEMENT
  SUMMARY OF THE MINUTES OF THE ANNUAL GENERAL MEETING OF SHAREHOLDERS
               PROCEDURE FOR CASH DIVIDEND DISTRIBUTION
                                                                _______

Cash Dividend Payment Schedule:


   No.                    Activities                              Date of Execution
    1    Cum Dividend in Regular and Negotiated Market          Thursday, April 10, 2025
    2    Ex Dividend in Regular and Negotiated Market            Friday, April 11, 2025
    3    Recording Date DPS entitled to Dividends                Monday, April 14, 2025
    4    Cum Dividend in Cash Market                             Monday, April 17, 2025
    5    Ex Dividend in Cash Market                             Tuesday, April 15, 2025
    6    Dividend Payment                                         Friday, April 25, 2025


 Procedures for Cash Dividend Distribution:
     1. This announcement is an official notice from the Company, and the Company will not
        issued any special notice to the Shareholders.
     2. Cash Dividends will be distributed to Shareholders whose names are recorded in the
        Company's Register of Shareholders ("DPS") or Recording Date on April 14, 2025
        and/or owners of the Company's shares in the securities sub-account at PT Kustodian
        Sentral Efek Indonesia ("KSEI") at the close of trading on April 14, 2025.
     3. For Shareholders whose shares are placed in the collective custody of KSEI, cash
        dividend payments will be made through KSEI and will be distributed to the accounts
        of Securities Companies and/or Custodian Banks on April 25, 2025. Proof of payment
        of cash dividends will be delivered by KSEI to Shareholders through the Securities
        Company and/or Custodian Bank where the Shareholders open their accounts. As for
        Shareholders whose shares are notplaced in the collective custody of KSEI, the cash
        dividend payment will be transferred to theShareholder's account.
     4. The cash dividends will be taxed in accordance with the prevailing tax laws and
        regulations.
     5. Based on the prevailing tax laws and regulations, the cash dividends are exempted
        from taxation if received by the shareholders of Resident Corporate Taxpayer
        ("Resident Corporate Taxpayer") and the Company does not withhold Income Tax on
        the cash dividends paid to the Resident Corporate Taxpayer. Cash dividends received
        by shareholders of Resident Individual Taxpayers ("WP Orang pribadi DN") will be
        exempted from tax object as long as the dividends are invested in the territory of the
        Unitary State of the Republic of Indonesia. For DN Individual Taxpayers who do not
        fulfill the investment conditions as mentioned above, the dividends received by the
        relevant person will be subject to income tax ("PPh") in accordance with the
        applicable laws and regulations, and the PPh must be paid by the relevant DN
        Individual Taxpayer in accordance with the provisions of the applicable tax laws and
        regulations.
     6. The Company's shareholders may obtain confirmation of dividend payments through

   securities companies and/or custodian banks where the Company's shareholders
   open securities accounts, and then the Company's shareholders shall be responsible
   for reporting the receipt of dividends in the tax return for the relevant tax year in
   accordance with the prevailing tax laws and regulations.
7. Shareholders who are Overseas Taxpayers whose tax withholding will use a rate based
   on the Double Taxation Avoidance Agreement ("P3B") must comply with the
   requirements of the Director General of Taxes Regulation No. PER-25/PJ/2018
   concerning Procedures for Application of Double Taxation Avoidance Agreement and
   submitting a document of record or receipt of DGT/SKD that has been uploaded to the
   website of the Directorate General of Taxes to KSEI or BAE in accordance with the
   rules and regulations of KSEI, without the said document, the dividend will be subject
   to Income Tax Article 26.

                              Jakarta, March 26, 2025


                                Board of Directors
                                  PT TEMAS Tbk