20241223_TOWR_Laporan Informasi dan Fakta Material_31830678_lamp3.pdf

B. TATA CARA PEMBAGIAN DIVIDEN INTERIM
   PROCEDURE FOR DISTRIBUTION OF INTERIM DIVIDENDS

   1. Dividen interim akan dibagikan kepada pemegang saham yang namanya tercatat dalam Daftar Pemegang Saham
      Perseroan tanggal 8 Januari 2025 pukul 16.15 WIB (record date).
      Interim dividends will be distributed to the shareholders recorded in the Company’s Register of Shareholders as of
      8 January 2025 at 16.15 Western Indonesia Time (record date).

   2. Bagi pemegang saham yang sahamnya disimpan dalam penitipan kolektif PT Kustodian Sentral Efek Indonesia
      (“KSEI”), pembagian dividen interim akan didistribusikan oleh KSEI pada tanggal 22 Januari 2025 melalui
      Perusahaan Efek atau Bank Kustodian dimana pemegang saham membuka rekening efek. Konfirmasi hasil
      pendistribusian dividen interim akan disampaikan oleh KSEI kepada Perusahaan Efek atau Bank Kustodian dimana
      pemegang saham membuka rekening efek. Selanjutnya pemegang saham akan menerima informasi mengenai
      pembagian dividen interim dari Perusahaan Efek atau Bank Kustodian dimana pemegang saham membuka
      rekening efek. Sedangkan bagi pemegang saham yang sahamnya tidak disimpan dalam penitipan kolektif KSEI
      (pemegang saham warkat/script), pembagian dividen interim akan ditransfer langsung ke rekening Bank milik
      pemegang saham yang bersangkutan.
      For shareholders 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, 22 2025 through the Securities Company or the
      Custodian Bank with which the shareholders have opened their securities account. A confirmation of the proceeds
      from the interim dividend payment will be provided by KSEI to the Securities Company or the Custodian Bank with
      which the shareholders have opened their securities account. Furthermore, the shareholders will also obtain
      information on the distribution of the interim dividends from the Securities Company or the Custodian Bank with
      which the shareholder have opened their securities account. However, for shareholders 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 shareholders.

   3. Atas pembayaran dividen interim kepada pemegang saham Wajib Pajak Dalam Negeri (WPDN) tidak akan
      dilakukan pemotongan Pajak Penghasilan, sedangkan atas pembayaran dividen interim kepada pemegang saham
      Wajib Pajak Luar Negeri (WPLN) akan dilakukan pemotongan Pajak Penghasilan sesuai dengan ketentuan
      perpajakan yang berlaku. Kewajiban pembayaran dan pelaporan Pajak Penghasilan atas dividen yang diterima
      oleh pemegang saham Wajib Pajak Dalam Negeri (WPDN) adalah menjadi kewajiban pemegang saham Wajib Pajak
      Dalam Negeri (WPDN) yang bersangkutan.
      For the payment of interim dividends to Domestic Taxpayer shareholders, Income Tax will not be withheld, whereas
      for the payment of interim dividends to Foreign Taxpayer shareholders, Income Tax will be withheld in accordance
      with the prevailing tax regulation. The obligation to pay and report the income tax on dividend received by
      Domestic Taxpayer shareholders is the obligation for the relevant Domestic Taxpayer shareholders.

   4. Bagi pemegang saham yang merupakan Wajib Pajak Dalam Negeri (WPDN) berbentuk badan hukum, yang belum
      menyerahkan Nomor Pokok Wajib Pajak (NPWP) kepada Perusahaan Efek atau Bank Kustodian dimana pemegang
      saham membuka rekening efek, diharuskan menyampaikan NPWP kepada KSEI melalui Perusahaan Efek atau Bank
      Kustodian dimana pemegang saham membuka rekening efek, paling lambat tanggal 8 Januari 2025 pukul 16.15
      WIB.
      If the shareholder is a legal entity with a Resident Taxpayer status, but has not provided its Taxpayer Identification
      Number (Nomor Pokok Wajib Pajak, NPWP) to the Securities Company or the Custodian Bank with which the
      shareholder has opened a securities account, the relevant shareholder is required to provide its NPWP to KSEI
      through the Securities Company or the Custodian Bank with which the shareholder has opened a securities account,
      no later than January 8, 2025, 16:15 Western Indonesia Time.

   5. Bagi pemegang saham yang merupakan Wajib Pajak Luar Negeri (WPLN) yang negaranya mempunyai Persetujuan
      Penghindaran Pajak Berganda (P3B) atau Tax Treaty dengan Republik Indonesia dan pemotongan pajaknya akan
      menggunakan tarif berdasarkan P3B, maka wajib memenuhi persyaratan yang diatur dalam Peraturan Direktur

    Jenderal Pajak nomor PER – 25/PJ/2018 tanggal 21 Nopember 2018 tentang Tata Cara Penerapan P3B, yaitu harus
    menyampaikan dokumen Surat Keterangan Domisili Wajib Pajak Luar Negeri (SKD WPLN) yang diterbitkan oleh
    Ministry of Finance Republic of Indonesia Directorate General of Taxes atau Form DGT yang telah diisi dengan
    lengkap dan benar sesuai dengan ketentuan yang berlaku (termasuk pengesahan pada Form DGT oleh Pejabat
    Kantor Pajak yang berwenang di negara mitra P3B dengan membubuhkan tanda tangan atau memberikan
    legalisasi yang setara sesuai dengan kelaziman di Negara mitra P3B) kepada KSEI paling lambat tanggal 8 Januari
    2025 pukul 16.15 WIB, atau sesuai dengan ketentuan yang ditetapkan oleh KSEI. Apabila sampai dengan batas
    waktu tersebut atau yang ditetapkan oleh KSEI, belum menyerahkan dokumen dimaksud, maka atas pembayaran
    dividen interim kepada pemegang saham WPLN tersebut akan dikenakan pemotongan PPh Pasal 26 dengan tarif
    tertinggi yaitu sebesar 20%.
    Catatan:
    - Apabila Form DGT tidak disahkan dan ditandatangani oleh Pejabat Kantor Pajak yang berwenang di negara
         mitra P3B atau tidak ada legalisasi yang setara sesuai dengan kelaziman di negara mitra P3B, maka tanda
         pengesahan tersebut dapat digantikan dengan melampirkan Certificate of Residence (COR) atau Certificate of
         Domicile (COD) yang:
         a. menggunakan bahasa Inggris dan memuat informasi tentang WPLN;
         b. mencantumkan tanggal penerbitannya;
         c. mencantumkan tahun pajak berlakunya; dan
         d. nama dan ditandatangani atau diberi tanda yang setara dengan tanda tangan oleh Pejabat Kantor Pajak
             yang berwenang sesuai dengan kelaziman di negara mitra atau yurisdiksi mitra P3B.
    If the shareholder is a Non-Resident Taxpayer from a country with which the Republic of Indonesia has entered
    into a Double Taxation Agreement (DTA) or Tax Treaty and is subject to tax withholding at a rate as specified under
    the DTA, such shareholder is required to comply with the requirements as stipulated by Regulation of the
    Directorate General of Taxes number PER – 25/PJ/2018 dated 21 November 2018 regarding the Guidelines on DTA
    Implementation, i.e. to file with KSEI Form DGT, duly completed according to the applicable rules and regulations
    (including validation of Form DGT by the competent Officer of the Tax Office in the country of the counterparty to
    the DTA in the form of signature or any other validation marks of similar nature as generally applicable or required
    in the country of the counterparty to the DTA), no later than January 8, 2025, 16:15 Western Indonesia Time, or as
    otherwise stipulated by KSEI. If the shareholder fails to provide such document within such time frame or as
    otherwise stipulated by KSEI, then the interim dividends payable to such Non-Resident Taxpayer will be subject to
    withholding for income tax under Article 26 of the Tax Law (PPh Pasal 26) at the maximum rate imposed by law,
    i.e. 20%.
    Note:
    - If Form DGT is not validated nor signed by the authorized officer of the Tax Office in the country of the
         counterparty to the DTA or there is no validation of similar nature as generally applicable or required in the
         country of the counterparty to the DTA, then a Certificate of Residence (COR) or Certificate of Domicile (COD)
         may be submitted in place of the validation, provided that such COR or COD:
         a. is written in English and contains information on the Non-Resident Taxpayer;
         b. sets out the issuance date;
         c. specifies the applicable tax year; and
         d. name and signed or given equal to signature by authorized officer of the Tax Office in accordance with
             common practices in the DTA counterparty country or in counterparty jurisdiction.

6. Bagi pemegang saham yang sahamnya disimpan dalam penitipan kolektif KSEI, bukti pemotongan pajak dividen
   interim dapat diambil di Perusahaan Efek 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 RAYA SAHAM REGISTRA, Gedung Plaza Sentral, Lt.2, Jl. Jendral Sudirman Kav. 47‐48, Jakarta
   12930, telp. (021) 252 5666.
   For the shareholders whose shares are placed in the collective custody of KSEI, the withholding tax certificate in
   respect of the income tax on the interim dividends can be collected at the Securities Company 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 on the interim dividend can be collected at

       the Securities Administration Bureau of the Company, namely PT RAYA SAHAM REGISTRA, Gedung Plaza Sentral,
       Fl. 2, Jl. Jendral Sudirman Kav. 47-48, Jakarta 12930, Phone. (021) 252 5666.

   7. Bagi Perusahaan Efek 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 1 (satu) hari setelah tanggal pencatatan Daftar Pemegang Saham atau sesuai dengan
      ketentuan KSEI.
      The Securities Company or the Custodian Bank that keeps 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 a period of 1 (one) day after the record date or as otherwise stipulated by
      KSEI.

   8. Apabila terdapat masalah perpajakan di kemudian hari atau klaim atas dividen interim yang telah diterima maka
      pemegang saham yang sahamnya disimpan dalam penitipan kolektif KSEI diminta untuk menyelesaikannya
      dengan Perusahaan Efek atau Bank Kustodian dimana pemegang saham membuka rekening efek.
      In the event of any tax issues in the future or any claim in relation to the interim dividends that have been paid out
      to and received by the shareholder whose shares are placed in the collective custody of KSEI, such shareholder is
      required to settle such issues or claim with the Securities Company or the Custodian Bank with which the
      shareholder has opened a securities account.

Pengumuman ini merupakan pemberitahuan resmi dari Perseroan. Perseroan tidak mengeluarkan surat pemberitahuan
secara khusus kepada pemegang saham.
This announcement serves as an official notification from the Company. The Company does not issue any other specific
notice to the shareholders.


                                        Jakarta, 23 Desember/December 2024
                                        PT SARANA MENARA NUSANTARA Tbk
                                            DIREKSI/BOARD OF DIRECTORS