20260610_ISSP_Keterbukaan Informasi terkait Aksi Korporasi_32099473_lamp3.pdf

3. Shareholders whose shares are held in KSEI’s collective custody will receive the cash dividend
   through the account of the Securities Company and/or Custodian Bank at one of KSEI’s
   payment banks. Written confirmation regarding the distribution of the cash dividend will be
   provided by KSEI to the relevant Securities Company and/or Custodian Bank. Subsequently,
   Shareholders will receive information regarding the balance of their securities account from
   the Securities Company and/or Custodian Bank where they maintain their account.
4. Shareholders whose shares are not held in collective custody or who still hold physical share
   certificates shall receive their cash dividend commencing on 10 July 2026 by:
    a. Contacting the Company’s Share Registrar (“BAE”) during business days from 09:00 a.m. to
    03:00 p.m. WIB to obtain a Dividend Payment Advice Letter (SPPD) at:


    PT Adimitra Jasa Korpora
    Kirana Boutique Office
    Jl. Kirana Avenue III Block F3 No. 5
    Kelapa Gading, North Jakarta 14250
    Tel: +62 21 2936 5287/98
    Fax: +62 21 2928 9961
    Email: opr@adimitra-jk.co.id


    b. Presenting and submitting the following documents to the BAE and/or the Company:
    i. A valid identification document (ID Card/Driver’s License/Passport) and a copy thereof.
    ii. A duly stamped Power of Attorney if represented by another party, accompanied by copies
    of valid identification documents of both the grantor and the attorney-in-fact.
    iii. For corporate shareholders, copies of the Articles of Association and all amendments
    thereto, the latest deed of appointment of the Board of Commissioners and Board of Directors
    or other authorized management representatives, as well as copies of valid identification
    documents of the Directors/authorized representatives entitled to act on behalf of the legal
    entity.
5. Cash dividends distributed to Indonesian resident taxpayers shall not be subject to
   withholding income tax (“PPh”), while cash dividends distributed to foreign taxpayers shall be
   subject to Article 26 Income Tax withholding at the rate of 20% or such rate as stipulated
   under the applicable Double Taxation Avoidance Agreement (“DTA”).
    The Company shall directly withhold any applicable tax on the cash dividend distribution.
    Foreign shareholders whose countries have entered into a DTA with the Republic of Indonesia
    and who wish to obtain the treaty tax rate are requested to submit the original Certificate of
    Domicile issued by the competent authority in their country, or an electronic receipt issued
    by the Indonesian Tax Office (if the Certificate of Domicile is used for several Indonesian
    companies), to the Company’s BAE no later than 9 July 2026 at 4:00 p.m. WIB.
    If the original Certificate of Domicile has not been received by the BAE by such date, a
    withholding tax rate of 20% shall be applied.
    KSEI Account Holders, namely Securities Companies and Custodian Banks maintaining
    electronic records of the Company’s shares in KSEI’s collective custody, are requested to
    submit shareholder data and tax status documentation to KSEI no later than one (1) day after
    the Recording Date.

Should any tax issues arise in the future or claims be made regarding cash dividends already
received, shareholders holding shares in collective custody are requested to resolve such
matters with the Securities Company and/or Custodian Bank where their securities account
is maintained. Perusahaan Efek dan atau Bank Kustodian dimana Pemegang Saham membuka
Rekening Efek.
                                Jakarta, 8 Juni 2026
                  PT STEEL PIPE INDUSTRY OF INDONESIA Tbk
                                      Direksi