20250102_KUAS_Jadwal Aksi Korporasi (Khusus Penyampaian Dividen Interim)_31842045_lamp2.pdf

    Pelaksanaan kewajiban Pajak Penghasilan atas dividen yang diterima oleh Pemegang Saham WPDN adalah
    menjadi kewajiban Pemegang Saham WPDN yang bersangkutan dan dilaksanakan oleh masing-masing
    Pemegang Saham WPDN.
4. Bagi Pemegang Saham yang merupakan WPDN berbentuk badan hukum, yang belum menyerahkan Nomor
    Pokok Wajib Pajak (“NPWP”) kepada Perusahaan Efek dan/atau Bank Kustodian dimana Pemegang Saham
    membuka rekening efek, diharuskan menyampaikan NPWP kepada KSEI melalui Perusahaan Efek dan/atau
    Bank Kustodian dimana Pemegang Saham membuka rekening efek, paling lambat tanggal 13 Januari 2025,
    pukul 16.00 Waktu Indonesia Barat.
5. Bagi Pemegang Saham yang merupakan WPLN yang negaranya mempunyai Persetujuan Penghindaran
    Pajak Berganda (“P3B”) atau Tax Treaty dengan Republik Indonesia, dapat memanfaatkan pemotongan
    pajak dengan tarif yang lebih rendah ( sesuai P3B) dari tarif normal pemotongan Pajak Penghasilan (“PPh”)
    sebesar 20% jika dapat memenuhi persyaratan yang diatur dalam Peraturan Direktur Jenderal Pajak No.
    PER-25/PJ/2018 tanggal 21 November 2018 tentang Tata Cara Penerapaan P3B, yaitu dengan
    menyampaikan Surat Keterangan Domisili (“SKD”) WPLN berupa Form DGT asli yang diisi dengan benar,
    lengkap, jelas, ditandatangani, dan telah mendapat pengesahan dari pejabat berwenang negara mitra (jika
    pengesahan tidak ada, dapat diganti dengan asli Certificate of Residence (CoR) dalam Bahasa Inggris kepada
    KSEI sesuai dengan ketentuan yang ditetapkan oleh KSEI). Namun, jika selama tahun 2023, WPLN sudah
    pernah bertransaksi dan sudah memberikan Form DGT asli yang dilengkapi dengan CoR kepada Wajib
    Pajak di Indonesia, maka SKD DGT dapat digantikan dengan softcopy Tanda Terima SKD yang sudah
    terdaftar pada website resmi eSKD. Apabila belum menyerahkan dokumen dimaksud sampai dengan batas
    waktu yang ditetapkan oleh KSEI, maka atas pembayaran dividen interim kepada pemegang saham WPLN
    tersebut akan dikenakan pemotongan PPh Pasal 26 dengan tarif tertinggi, yaitu sebesar 20%.
6. Menurut ketentuan peraturan perpajakan yang berlaku saat ini, dividen yang diterima Wajib Pajak Orang
    Pribadi Dalam Negeri (“WPODN”) tidak lagi dipotong PPh dan dikecualikan sebagai objek pajak,
    sepanjang dividen tersebut diinvestasikan di Indonesia dalam jangka waktu tertentu, serta terdapat
    kewajiban untuk menyampaikan laporan realisasi investasi. Lebih lanjut, apabila WPOPDN tidak memenuhi
    ketentuan investasi, maka atas dividen yang diterima oleh WPOPDN terutang pajak penghasilan saat dividen
    diterima/diperoleh dan wajib disetor sendiri oleh WPOPDN; sebagaimana diatur dalam Peraturan
    Pemerintah No. 9 Tahun 2021 (“PP9”) dan Peraturan Menteri Keuangan No. 18 Tahun 2021 (“PMK18”).
7. Pemotongan PPh dilaksanakan sesuai dengan peraturan perpajakan yang berlaku pada Record Date. Jika
    terdapat peraturan perpajakan yang baru terbit setelah dilaksanakan pemotongan PPh tetapi berlaku surut ke
    Record Date dan dapat saja menyebabkan kelebihan pemotongan PPh, maka penyelesaian pengembalian
    pajak dilakukan melalui mekanisme pengembalian pajak yang seharusnya tidak terutang sesuai dengan
    ketentuan perpajakan yang berlaku (sampai dengan pengumuman ini terbit, yaitu Peraturan Menteri
    Keuangan No. 187/PMK.03/2015) yang dilakukan oleh masing-masing pemegang saham yang terdampak
    peraturan tersebut.
8. Bagi Pemegang Saham yang sahamnya disimpan dalam penitipan kolektif KSEI, bukti pemotongan pajak
    dividen interim dapat diambil di Perusahaan Efek dan/atau Bank Kustodian dimana Pemegang Saham
    membuka rekening efek. Bagi Pemegang Saham warkat/script, bukti pemotongan pajak dividen interim
    diambil di Biro Administrasi Efek Perseroan, yaitu PT BIMA REGISTRA, Satrio Tower, Lantai 9 Zona
    AA, Jalan Prof. Dr. Satrio Blok C4, Kav. 6-7, Kuningan Setiabudi, Jakarta Selatan - 12950, Indonesia, Telp.:
    (+6221) 25984818.
9. Bagi Perusahaan Efek dan/atau Bank Kustodian yang memiliki catatan elektronik untuk saham Perseroan
    dalam penitipan kolektif KSEI, diminta untuk menyerahkan data Pemegang Saham dan dokumen status
    pajaknya kepada KSEI dalam jangka waktu yang ditentukan oleh ketentuan KSEI.
10. Apabila terdapat masalah perpajakan di kemudian hari atau klaim atas dividen interim yang telah dibayarkan
    kepada dan diterima oleh Pemegang Saham yang sahamnya disimpan dalam penitipan kolektif KSEI selain

      kondisi pada butir-butir di atas, diminta untuk menyelesaikannya dengan Perusahaan Efek dan/atau Bank
      Kustodian dimana pemegang saham membuka rekening efek dengan merujuk pada ketentuan perpajakan
      yang berlaku.

Pengumuman ini merupakan pemberitahuan resmi dari Perseroan. Perseroan tidak mengeluarkan surat
pemberitahuan secara khusus kepada pemegang saham.

                                       Bogor, 30 Desember 2024
                                                Direksi
                                        PT Ace Oldfields Tbk

                                      ANNOUNCEMENT OF
                            SCHEDULE AND DISTRIBUTION PROCEDURE
                          FOR INTERIM DIVIDEND THE 2024 FINANCIAL YEAR

In accordance with the resolution of the Board of Director and Commissioners of PT Ace Oldfields Tbk
(“Company”) dated December 27, 2024, hereby we announce to the Shareholders that the Company will distribute
interim dividend of Rp. 1,5 (One point five Rupiah) per share for the 2024 financial year (period January 1,2024 to
September 30, 2024). The schedule and procedure for the distribution of interim didivends for the 2024 financial as
follows:

A. SCHEDULE

        No.                            ACTIVITY                               DATE
         1.      Announcement on the Indonesia Stock Exchange          December 30, 2024
         2.      End of Trading Period for Shares with Dividend Rights
                 (Cum Dividen)
                      Regular Markets and Negotiated Markets            January 9, 2025
                      Cash Markets                                      January 13, 2025
         3.      Start of Trading Period for Shares without
                 Dividend Rights (Ex Dividen)
                      Regular Markets and Negotiated Markets            January 10, 2025
                      Cash Markets                                      January 14, 2025
                 Record Date to determine the Shareholders’s
         4.      Eligibility for Dividends (Record Date)               January 13, 2025

         5.      Date of Payment of Interim Dividends for the 2024 January, 24 2025
                 Financial Year

B. PROCEDURE FOR THE DISTRIBUTION OF INTERIM DIVIDENS
   1. Interim dividends will be distributed to the Shareholders whose names are recorded in the Company’s Register
      of Shareholders on January 13, 2025 until 16.00 Western Indonesia Time (“Record Date”).
   2. For a Shareholder whose shares are placed in the collective custody of PT Kustodian Sentral
      Efek Indonesia (“KSEI”), the interim dividends will be distributed by KSEI on January 24, 2025 through the
      Securities Company and/or the Custodian Bank with which the Shareholder opened a securities account. A
      confirmation of the proceeds from interim dividends distribution will be provided by KSEI to the Securities
      Company and/or the Custodian Bank with which the Shareholder has opened a securities account. Furthermore,
      the Shareholder will obtain information regarding the interim 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 interim dividends will be directly transferred to the Bank account of the relevant
      Shareholder.
   3. The interim dividends to be paid to a Shareholder with status as a Domestic Taxpayer (Wajib Pajak Dalam
      Negeri or “WPDN”) will not be subject to lncome Tax withholding, whereas the interim dividends to
      be paid to a Shareholder with status of Foreign Taxpayer (Wajib Pajak Luar Negeri or “WPLN will
      subject to Income Tax withholding in accordance with the applicable tax provisions as of the Record Date.

     The Income Tax obligation arising in connection with the dividends received by the Shareholder with status
     of WPDN constitutes the responsibility of the relevant Shareholder and must be fulfilled by the relevant
     Shareholder with status of WPDN on their own..
4.   A Shareholder with WPDN status in the form of legal entity, that has not provided the Taxpayer
     Identification Number (Nomor Pokok Wajib Pajak “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 the NPWP to KSEI through the Securities Company and/or the Custodian Bank with which the
     Shareholder has opened a securities account, no later than January 13, 2025, at 16.00 Western Indonesia
     Time.
5.   A Shareholder with WPLN status from a country with which the Republic of Indonesia has entered into a
     Double Taxation Agreement (“DTA”) or Tax Treaty, may take advantage of withholding tax with a lower
     rate (according to DTA), being less than the normal rate of Income Tax withholding (“PPh, or Income Tax”)
     of 20% provided that such Shareholder meets the requirements stipulated in Regulation of the Directorate
     General of Taxes No. PER-25/PJ/2018 dated November 21, 2018 concerning the Procedure for
     Implementing of DTAs, namely by submitting a Certificate of Domicile (“CoD”) of WPLN in the form of
     the original DGT form which has been filled out correctly, completely, clearly, signed, and certified by the
     competent officer in the country of the counterparty (if there is no validation. such document may be
     substituted with the original Certificate of Residence (“CoR’”) in English language to KSEI in accordance
     with the provisions stipulated by KSEI. However, if during the year 2024, WPLN has conducted a
     transaction and has provided the original DGT form accompanied by the CoR to a Taxpayer in Indonesia,
     the CoD in the form of the DGT Form may be substituted with a softcopy of the CoD Receipt that has been
     registered on the e-CoD official website. If the said document has not been submitted by the time limit
     determined by KSEI, then the payment of interim dividends to a Shareholder with WPLN status will be
     subject to Income Tax withholding itnder Article 26 at the maximum rate imposed of 20%.
6.   According to the provisions of the current tax regulations, the dividends received by Domestic Individual
     Taxpayer (“Wajib Pujuk Orang Pribadi Dalam Negeri, or WPOPDN”) are no longer deducted from Income
     Tax and are excluded as tax objects, as long as the dividends are invested in Indonesia within a certain
     period of the time, and there is an obligation to submit an investment realization report. Furthermore, if the
     WPOPDN does not meet the investment requirements, then the dividends received by the WPOPDN is
     payable with income tax when the dividends are received/earned and must be paid by the WPOPDN itself;
     as regulated in Government Regulation No. 9 of 2021 (“PP9”) and Minister of Finance Regulation No. 18
     of 2021 (“PMK 18”).
7.   The Income Tax withholding is carried out in accordance with the applicable tax regulations on the Record
     Date. If a new tax regulation is issued after the lncome Tax withholding is made but applies retroactively to
     the Record Date, and resulting overwithholding of Income Tax, their the settlement of the refund of the
     overwithheld tax is carried out through a tax refund mechanism that should not be payable in accordance
     with the applicable tax provisions (as of the date of this announcement is published, namely Regulation of
     the Minister of Finance No. 187/PMK.03/2015) which is carried out by each Shareholder affected by the
     regulation.
8.   For a Shareholder whose shares are placed in the collective custody of KSEI, the proof of withholding tax
     for interim 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 proof
     of withholding tax for interim dividends can be collected at the Company's Securities Administration
     Bureau, namely PT BIMA REGISTRY, Satrio Tower, 9th floor Zone AA, Jalan Prof. Dr. Satrio Block C4,
     Kav. 6-7, Kuningan Setiabudi, South Jakarta — 12950, Indonesia, Telp.: (+6221) 25984818..
9.   The Securities Company and/or the Custodian Bank that retains the electronic records of the Company’s
     shares that are placed in the collective custody of KSEI are kindly requested to provide the Shareholders'

       data and any documents showing their tax status to KSEI within the period determined by the provisions of
       KSEI.
   10. ln the event of any tax issues hereafter arising or any claims in relation to the interim 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 Shareholder's have opened
       a securities account in accordance with applicable tax provisions.

This announcement serves as an official notification front the Company. The Company does not issue any other
specific notification to the Shareholders.

                                            Bogor, December 30, 2024
                                                    Director
                                              PT Ace Oldfields Tbk