20260619_ASSA_Keterbukaan Informasi terkait Aksi Korporasi_32102571_lamp3.pdf

mandate letter to be submitted to the Company's Securities Administration Bureau, namely PT
RAYA SAHAM REGISTRA, Plaza Sentral Building, Lt.2, Jl. Jendral Sudirman Kav. 47-48, Jakarta 12930,
tel. (021) 252 5666 no laterthan June 29, 2026.

No withholding of Income Tax will be made on the payment of cash dividends to shareholders of
Resident Taxpayers (WPDN), while withholding of Income Tax will be made on the payment of cash
dividends to shareholders of Foreign Taxpayers (WPLN) in accordance with the tax provisions
applicable at the Record Date. The implementation of Income Tax obligations on dividends received
by Resident Taxpayer shareholders is the obligation of the relevant Resident Taxpayer shareholder
and is carried out by each Resident Taxpayer shareholder.

Shareholders who are WPDN in the form of legal entities, who have not submitted their Taxpayer
Identification Number (NPWP) to the Securities Company and/or the Custodian Bank with which
the shareholder has opened a securities account, are reguired to submit their NPWP to KSEI
through the Securities Company and/or the Custodian Bank with which the shareholder has
opened a securities account, no later than June 29, 2026 at 16.00 WIB.

For shareholders who are WPLN whose country has a Double Tax Avoidance Agreement (P3B) or
Tax Treaty with the Republic of Indonesia, can utilize a lower tax withholding rate (rate in
accordance with P3B) from the normal rate of income tax withholding of 205 if they can meet the
reguirements stipulated in the Regulation of the Director General of Taxes No. PER-25/PJ/2018
dated November 21, 2018 concerning Procedures for the Application of P3B, namely by submitting
a Certificate of Domicile (SKD) in the form of the original DGT Form filled in correctly, completely,
clearly, signed, and the procedures for the Application of P3B. PER-25/PJ/2018 dated November 21,
2018 concerning Procedures for the Application of P3B, namely by submitting a Certificate of
Domicile (SKD) of WPLN in the form of an original DGT Form that is filled in correctly, completely,
clearly, signed, and has been authorized by an authorized official of the partner country (if there is
no, it can be replaced with an original Certificate of Residence (CoR) in English) to KSEI in
accordance with the provisions stipulated by KSEI. However, if during the current year, the WPLN
has already transacted and has provided the original DGT Form completed with CoR to the
Taxpayer in Indonesia, then the SKD DGT can be replaced with a softcopy of SKD Receipt that has
been registered on the official eSKD website. If up to the deadline set by KSEI, the shareholder has
not submitted such document, then the cash dividend payment to such WPLN shareholder will be
subject to withholding for Income Tax Article 26 at the highest rate of 2056.

According to the current tax regulations, dividends received by Resident Individual Taxpayers
(WPOPDN) are no longer subject to income tax withholding and can be treated as non-object
income as long as they are invested in the territory of the Unitary State of the Republic of Indonesia
as stipulated in Government Regulation No. 9 of 2021 (PP9), Minister of Finance Regulation No. 18
of 2021 (PMK18) and its implementing tax regulations: or WPOPDN can also choose to be subject
to final income tax of 1056 based on Income Tax Law Article 17 paragraph (2c)" without the need to
invest in the territory of the Unitary State of the Republic of Indonesia. If the WPOPDN chooses to
treat the dividends received as income that is not subject to Income Tax, but the investment
implementation is not in accordance with the provisions and procedures as stipulated in PP9 and
PMK18, then the related dividends are also subject to final Income Tax of 1096 based on Income Tax
Law Article 17 paragraph (2c)".

“The final income tax payment on the dividend must be paid by the WPOPDN no later than the 10th
(tenth) day of the month following the month of the record date.

Income Tax Withholding is carried out in accordance with the tax regulations applicable on the
Record Date. If there is a new tax regulation issued after the income tax withholding is carried out

but retroactive to the Record Date and may cause excess income tax withholding, then the
settlement of tax refunds is carried out through a tax refund mechanism that should not be payable
in accordance with the applicable tax provisions (until this announcement is published, namely:
Minister of Finance Regulation No. 187/PMK.03/2015) by each shareholder affected by such
regulation.

9. For shareholders whose shares are placed in the collective custody of KSEI, the cash dividend tax
withholding slip can be collected at the Securities Company and/or Custodian Bank where the
shareholder has opened a securities account. For script shareholders, the cash dividend tax
withholding slip can be collected at the Company's Securities Administration Bureau, namely PT
RAYA SAHAM REGISTRA, Gedung Plaza Sentral, Lt.2, Jl. Jendral Sudirman Kav. 47-48, Jakarta 12930,
tel. (021) 252 5666.

10. Securities Companies and/or Custodian Banks that have electronic records for the Company's
shares in the collective custody of KSEI are reguested to submit the shareholder data and tax status
documents to KSEI within 1 (one) bourse day after the record date of the Register of Shareholders
Or in accordance with the provisions of KSEI.

11. In the event of any tax issues in the future or any claim over cash dividends paid to and received by
shareholders whose shares are placed in the collective custody of KSEI other than the conditions in
the above items, they are reguested to settle such issues with the Securities Company and/or the
Custodian Bank with which the shareholder has opened a securities account by referring to the
applicable tax provisions.

This announcement is a remission notice from the Company. The Company does not issue a special notification
letter to shareholders.

Jakarta, June 19, 2026
PT ADI SARANA ARMADA Tbk
DIRECTORS