20260615_NSSS_Keterbukaan Informasi terkait Aksi Korporasi_32101298_lamp1.pdf

                                 PT NUSANTARA SAWIT SEJAHTERA Tbk

                   b. For the Company's Shareholders whose shares are placed in the KSEI collective
                      custody, the Dividend payment will be executed through KSEI and will be
                      delivered on June 25, 2026 through the Securities Company and/or Custodian Bank
                      where the Shareholder has opened a securities account.

                   c. The Dividend will be subject to tax in accordance with the prevailing tax laws and
                      regulations. The amount of tax imposed will be borne by the relevant Company's
                      Shareholder and will be deducted from the amount of cash dividend entitlement of
                      the relevant Company's Shareholder.


                   d. Based on the prevailing tax laws and regulations, the cash dividend will be excluded
                      from tax objects if received by a Domestic Corporate Taxpayer (Wajib Pajak Badan
                      Dalam Negeri or “WP Badan DN”) Shareholder. The Company will not withhold
                      Income Tax on the cash dividend paid to the said Domestic Corporate Taxpayer.


                   e. Cash dividends received by a Domestic Individual Taxpayer (Wajib Pajak Orang
                      Pribadi Dalam Negeri or “WPOP DN”) Shareholder will be excluded from tax
                      objects provided that the dividend is invested within the territory of the Republic
                      of Indonesia. For WPOP DN who do not meet the investment provisions mentioned
                      above, the dividend received by the person concerned will be subject to Income
                      Tax ("PPh") in accordance with the prevailing laws and regulations, and the PPh
                      must be self-deposited (paid directly) by the WPOP DN concerned in accordance
                      with the provisions of Government Regulation No. 9 of 2021 regarding Tax
                      Treatment to Support Ease of Doing Business and its amendments.

                   f. The Company's Shareholders can obtain dividend payment confirmation through
                      the securities company and/or custodian bank where the Company's Shareholders
                      opened a securities account. Furthermore, the Company's Shareholders are obliged
                      to be responsible for reporting the receipt of the said dividend in their tax reporting
                      for the relevant tax year in accordance with the prevailing tax laws and regulations.

                   g. For Shareholders who are Foreign Taxpayers (Wajib Pajak Luar Negeri) whose tax
                      withholding will use the rate based on the Double Taxation Avoidance Agreement
                      (“P3B” or Tax Treaty), they must comply with the requirements of the Director
                      General of Taxes Regulation No. PER-25/PJ/2018 regarding Procedures for the
                      Implementation of the Double Taxation Avoidance Agreement and submit the
                      record proof document or receipt of DGT or SKD (Certificate of Domicile) that has
                      been uploaded to the Directorate General of Taxes website. This document must be
                      submitted to KSEI for shares in collective custody or to the Share Administration
                      Bureau (BAE) PT Datindo Entrycom for shares outside of KSEI collective custody
                      which is no later than June 25, 2026 at 16:00 WIB. Without the said document,
                      the cash dividend paid will be subject to PPh Article 26 at a rate of 20%.




Menara Imperium Lt.30 Suite D
JL. H.R. Rasuna Said Kav 1 Jakarta Selatan 12980                           Website : nssgroup.id   Telp : (+62-21)-8354045

                                 PT NUSANTARA SAWIT SEJAHTERA Tbk

                   h. For Shareholders who are Foreign Taxpayers whose shares are in KSEI collective
                      custody, the dividend tax withholding slip can be collected at the Securities
                      Company and/or Custodian Bank where the Shareholder opened a securities
                      account, and for Shareholders whose shares are outside of KSEI collective custody,
                      the slip can be collected at the BAE.


                                                        Jakarta, June 15, 2026
                                                   PT Nusantara Sawit Sejahtera Tbk
                                                          Board of Directors




Menara Imperium Lt.30 Suite D
JL. H.R. Rasuna Said Kav 1 Jakarta Selatan 12980                                Website : nssgroup.id   Telp : (+62-21)-8354045