20260612_TIFA_Keterbukaan Informasi terkait Aksi Korporasi_32100857_lamp2.pdf

     Taxpayers. Cash Dividends received by Indonesian Individual Taxpayers (“Domestic
     Individual Taxpayers”) shall be exempt from income tax provided that such dividends
     are reinvested within the territory of the Republic of Indonesia in eligible investment
     instruments and for the minimum holding period as stipulated under Article 4
     paragraph (3) letter f point 1(a) of Law No. 7 of 1983 concerning Income Tax, as
     amended from time to time, most recently by Law No. 11 of 2020 concerning Job
     Creation, in conjunction with Article 15 paragraph (1) of Minister of Finance
     Regulation No. 18/PMK.03/2021. Domestic Individual Taxpayers who do not satisfy
     the reinvestment requirements referred to above shall be subject to Income Tax
     (“PPh”) in accordance with the prevailing laws and regulations, and such Income Tax
     must be self-assessed and remitted by the relevant Domestic Individual Taxpayer
     pursuant to Government Regulation No. 9 of 2021 concerning Tax Treatment to
     Support Ease of Doing Business.
5.   Shareholders may obtain confirmation of the Cash Dividend payment through the
     Securities Company and/or Custodian Bank where they maintain their securities
     accounts. Shareholders are responsible for reporting the dividend income received in
     their respective annual tax returns in accordance with the prevailing tax laws and
     regulations.
6.   Shareholders other than those referred to in item 4 above shall be subject to taxation
     in accordance with the prevailing tax laws and regulations. Any applicable tax shall
     be borne by the respective shareholders and deducted from the Cash Dividend for the
     2025 financial year payable to such shareholders.
7.   Domestic Corporate Taxpayer shareholders who have not submitted their Taxpayer
     Identification Number (“NPWP”) are requested to submit their NPWP to KSEI or PT
     Ficomindo Buana Registrar (the Share Registrar), located at Wisma Bumiputera, 6th
     Floor, Jl. Jend. Sudirman Kav. 75, RT 003/RW 003, Kuningan Village, Setiabudi
     District, South Jakarta 12910, no later than 24 June 2026 at 4:00 p.m. Western
     Indonesian Time. In the absence of a valid NPWP, the Cash Dividend paid to such
     Domestic Taxpayer shareholders shall be subject to Income Tax at a rate of 30%.
8.   Foreign Taxpayer shareholders intending to apply a reduced withholding tax rate
     under an applicable Double Taxation Avoidance Agreement (“DTAA”) must comply
     with the requirements of Directorate General of Taxes Regulation No. PER-
     25/PJ/2018 concerning Procedures for the Application of Double Taxation Avoidance
     Agreements, as amended by Directorate General of Taxes Regulation No. PER-
     5/PJ/2024, by submitting a Certificate of Domicile (“CoD”) and a duly completed
     DGT Form legalized by the Tax Office for Listed Companies to KSEI and/or the
     Share Registrar, in accordance with the procedures and requirements stipulated by
     KSEI. In the absence of such documents, the Cash Dividend paid shall be subject to
     Article 26 Income Tax at a rate of 20%.
9.   This announcement constitutes the official notification by the Company. The
     Company will not issue separate notifications individually to shareholders.

                                Jakarta, 12 June 2026
                            PT KDB TIFA FINANCE Tbk
                               The Board of Directors