20241112_BBCA_Laporan Informasi dan Fakta Material_31766893_lamp2.pdf

3.   The interim cash dividends to be paid to a shareholder with status as a Resident Taxpayer
     (Wajib Pajak Dalam Negeri) will not be subject to Income Tax withholding, whereas the
     interim cash dividends to be paid to a shareholder with Non-Resident Taxpayer status will
     be subject to Income Tax withholding in accordance with the tax law prevailing as of the
     Record Date.

     The Income Tax obligation arising in connection with the dividends received by the
     shareholder with Resident Taxpayer status constitutes the responsibility of the relevant
     shareholder and must be fulfilled by the relevant shareholder on their own.

4.   If the shareholder is a juristic person with Resident Taxpayer status and has not provided
     its Taxpayer Identification Number (Nomor Pokok Wajib Pajak, or NPWP) to the Securities
     Company and/or the Custodian Bank with which the shareholder has opened a securities
     account, such shareholder is required to provide its NPWP to KSEI through the Securities
     Company and/or the Custodian Bank with which the shareholder has opened a securities
     account, no later than 22 November 2024, 16:00 Western Indonesia Time.

5.   A shareholder with Non-Resident Taxpayer status from a country with which the Republic
     of Indonesia has entered into a Double Taxation Agreement (DTA) or Tax Treaty may
     benefit from a lower rate of withholding tax (at the rate as agreed in the DTA), being less
     than the normal rate of 20% provided that such shareholder meets the requirements
     stipulated in Regulation of the Directorate General of Taxes No. PER-25/PJ/2018 dated
     21 November 2018 on the Procedure for the Implementation of DTAs, i.e., filing with KSEI
     the Non-Resident Taxpayer’s Certificate of Domicile (CoD) in the form of the original DGT
     Form, which has been duly and accurately completed and signed and certified by the
     competent officer in the country of the counterparty (if not available, such document may
     be substituted with the Certificate of Residence (CoR) in the English language) in
     accordance with the provisions laid down by KSEI. However, if during the current year,
     the Non-Resident Taxpayer has conducted a transaction and has provided a Taxpayer in
     Indonesia with the original DGT Form accompanied by the CoR, the CoD in the form of
     the DGT Form may be substituted with a soft copy of the Receipt for the CoD that has
     been registered on the e-CoD official website. If the shareholder fails to provide such
     document within the time frame stipulated by KSEI, then the interim cash dividends
     payable to such Non-Resident Taxpayer will be subject to income tax withholding under
     Article 26 of the Income Tax Law (PPh Pasal 26) at the maximum rate imposed by law,
     i.e 20%.

6.   Under the tax laws and regulations currently in force, the dividends received by a Resident
     Individual Taxpayer (Wajib Pajak Orang Pribadi Dalam Negeri) are no longer subject to
     income tax withholding and can be treated as income that is not included as an income
     tax object as long as they are invested in the territory of the Unitary State of the Republic
     of Indonesia as regulated in Government Regulation number 9 of 2021 (PP9), Regulation
     of the Minister of Finance number 18 of 2021 (PMK18) and the implementing tax
     regulations; otherwise, the Resident Individual Taxpayer may also choose to be subjected
     to final income tax of 10% according to Article 17 paragraph (2c)* of the Income Tax Law
     without the obligation to invest the same in the territory of the Unitary State of the Republic
     of Indonesia.
     If the Resident Individual Taxpayer chooses to treat the dividends as income that is not
     included as an income tax object but fails to comply with the investment requirement
     under the provisions and procedures stipulated in PP9 and PMK18, the relevant dividends
     will, notwithstanding the above, be subjected to final income tax of 10% according to
     Article 17 paragraph (2c)* of the Income Tax Law.
         * Payment of the final income tax (PPh) on the dividends as described above must be made by the relevant
         Resident Individual Taxpayer no later than the 15th (fifteenth) day of the month subsequent to the month of the
         Record Date

7.   The income tax (PPh) withholding will be made in accordance with the tax laws and
     regulations prevailing as of the Record Date. If a new tax law or regulation is later issued
     after the income tax withholding is made and the new tax law or regulation is retroactively
     applied to the Record Date, resulting in overwithholding, then the refund of the
     overwithheld tax will be claimed by the relevant shareholders affected by the new tax law
     or regulation through the tax refund mechanism under the prevailing tax laws or
     regulations (as of the date of this announcement, being Regulation of the Minister of
     Finance Number 187/PMK.03/2015).

8.   For a shareholder whose shares are placed in the collective custody of KSEI, the
     withholding tax certificate in respect of the income tax withholding for the interim cash
     dividends can be collected at the Securities Company and/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 withholding
     for the interim cash dividends 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, Telp. (021) 252 5666.

9.   The Securities Company and/or the Custodian Bank that retains 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 1 (one) day after the Record Date or as otherwise stipulated by KSEI.

10. In the event of any tax issues hereafter arising or any claims in relation to the interim cash
    dividends already paid out to and received by the shareholders whose shares are placed
    in the collective custody of KSEI, other than the circumstances described above, the
    relevant shareholders are kindly requested to settle the issues or claims with the
    Securities Company and/or the Custodian Bank with which the shareholders have opened
    a security account in accordance with the prevailing tax laws and regulations.


This announcement serves as an official notification from the Company. The Company does
not issue any other specific notification to the shareholders.


                                Jakarta, 12 November 2024


                                 PT Bank Central Asia Tbk
                                     Board of Directors