20241203_TBIG_Jadwal Aksi Korporasi (Khusus Penyampaian Dividen Interim)_31803885_lamp2.pdf

NM, Tower
C BERSAMA
AN sroup

4. The dividend payment will be subject to withholding tax in accordance with the prevailing tax
regulations.

5. Basedon the prevailing tax laws and regulations, cash dividend will be exempted from tax objects
ifitis received by domestic corporate taxpayer shareholder (“Domestic Corporate Taxpayer”) and
the Company does not deduct Income Tax on cash dividends paid to the Domestic Corporate
Taxpayer. Cash dividends received by domestic individual taxpayer shareholder (“Domestic
Individual Taxpayer”) will be exempted from tax objects as long as the dividend is invested in the
territory of the Republic of Indonesia in the form of an investment that has been determined and
within a certain period as regulated under Article 4 (3) letter f number 1. a) Law No. 7 of 1983
regarding Income Tax as amended several times, lastly by Law No. 11 of 2020 regarding Job
Creation in conjunction with Article 15 (1) Minister of Finance Regulation No. 18/PMK.03/2021.
For Domestic Individual Taxpayer who do not meet the investment reguirements as mentioned
above, the dividends received by the person concerned will be subject to Income Tax in
accordance with the provisions of the applicable laws, and the said Income Tax must be paid by
the Domestic Individual Taxpayer concerned in accordance with the provisions of Government
Regulation No. 9 of 2021 regarding Tax Treatment to Support Ease of Doing Business.

6. The Company's Shareholders can obtain confirmation of dividend payment through securities
companies and/or custodian banks where the Company's Shareholders open securities accounts,
then the Company's Shareholders shall be responsible for reporting the dividend receipts in tax
reporting in respective tax year in accordance with applicable tax laws and regulations.

7. For the Domestic Corporate Taxpayer that has not submitted their Tax ID, they are reguested to
submit it to KSEI or to Share Registrar (BAE) PT Datindo Entrycom, at Jl. Hayam Wuruk No. 28,
Jakarta 10120, at the latest by 13 December 2024 at 16.00 WIB.

8. Forthe Company's Shareholders who are Foreign Taxpayers, the interim dividend will be taxed in
accordance with the prevailing tax laws and regulations. The amount of tax imposed will be borne
by the respective Company's shareholders and deducted from the total interim dividend that are
due tothe respective Company's shareholders.

9. Forthe Company's Shareholders who are Foreign Taxpayers whose tax tariff is in accordance with
the Double Tax Treaty Agreement (P3B), they are obliged to comply with Article 26 of the Tax Law
no. 36 year 2008 and to submit Form DGT-1 or DGT-2 to KSEI or BAE at the latest 13 December
2024 (3 exchange days after Recording Date). In the absence of such forms, the dividend will be
deducted by withholding tax article 26 of 2096.

Jakarta, 3 December 2024
PT TOWER BERSAMA INFRASTRUCTURE TBK
THE BOARD OF DIRECTORS

PT Tower Bersama Infrastructure, Tbk
Gedung The Convergence Indonesia (TCI), Lantai 11 2

Kawasan Rasuna Epicentrum

Jl. H.R. Rasuna Said, Jakarta Selatan 12940
Telp : 462 21 2924 8900

Fax 1462 21 2157 2015