20240628_ASSA_Keterbukaan Informasi terkait Aksi Korporasi_31676644_lamp1.pdf

3. For cash dividend payments to Domestic Taxpayer (WPDN) shareholders, Income Tax will not be
   withheld, whereas for cash dividend payments to Foreign Taxpayer (WPLN) shareholders, Income
   Tax will be withheld in accordance with the tax provisions in effect at the time of the Record. Date.
   Implementation of Income Tax obligations on dividends received by WPDN shareholders is the
   obligation of the relevant WPDN shareholder and is carried out by each WPDN shareholder.

4. For shareholders who are WPDN in the form of legal entities, who have not submitted their
   Taxpayer Identification Number (NPWP) to the Securities Company and/or Custodian Bank where
   the shareholder opened a securities account, are required to submit their NPWP to KSEI through
   the Securities Company and/or Custodian Bank at where shareholders open a securities account,
   no later than July 8 2024 at 16.00 WIB.

5. For shareholders who are WPLN whose country has a Double Taxation Avoidance Agreement (P3B)
   or Tax Treaty with the Republic of Indonesia, they can take advantage of a lower tax withholding
   rate (rate according to P3B) than the normal PPh withholding rate of 20% if they can fulfill the
   regulated requirements. in the Director General of Taxes Regulation No. PER-25/PJ/2018 dated 21
   November 2018 concerning Procedures for Implementing P3B, namely by submitting a WPLN
   Domicile Certificate (SKD) in the form of an original DGT Form that is filled in correctly, completely,
   clearly, signed, and has received approval from the authorized official of the partner country (if not
   available, it can be replaced with an original Certificate of Residence (CoR) in English) to KSEI in
   accordance with the provisions stipulated by KSEI. However, if during the current year, WPLN has
   made transactions and has provided the original DGT Form complete with CoR to Taxpayers in
   Indonesia, then the DGT SKD can be replaced with a softcopy of the SKD Receipt which has been
   registered on the official eSKD website. If by the time limit set by KSEI, the said documents have
   not been submitted, then cash dividend payments to WPLN shareholders will be subject to
   withholding from PPh Article 26 at the highest rate, namely 20%.

6. According to the provisions of the tax regulations currently in effect, dividends received by
   Domestic Individual Taxpayers (WPOPDN) are no longer deducted from PPh and can be treated as
   non-PPh income as long as they are invested in the territory of the Unitary State of the Republic of
   Indonesia as regulated in Government Regulation No. 9 of 2021 (PP9), Minister of Finance
   Regulation no. 18 of 2021 (PMK18) and its implementing tax regulations; or WPOPDN can also
   choose to be subject to final PPh of 10% based on the Income Tax Law Article 17 paragraph (2c)*
   without the need to invest in the territory of the Unitary State of the Republic of Indonesia. If a
   WPOPDN chooses to treat dividends received as income that is not an object of PPh, but the
   investment is not in accordance with the provisions and procedures as regulated in PP9 and
   PMK18, then the related dividends will also be subject to final PPh of 10% based on Article 17 of
   the PPh Law. paragraph (2c)*.
   *The payment of PPh is final on the dividend, it must be paid by the WPOPDN itself no later than the 15th (fifteenth) of the month
     following the month of the record date (Record Date)


7. Income Tax withholding is carried out in accordance with the tax regulations in force on the Record
   Date. If there are new tax regulations issued after the PPh withholding has been carried out but
   they apply retroactively to the Record Date and may cause excess PPh withholding, then the
   settlement of the tax refund is carried out through a tax refund mechanism which should not be
   payable in accordance with the applicable tax provisions (until the publication of this
   announcement namely: Minister of Finance Regulation No. 187/PMK.03/2015) carried out by each
   shareholder affected by this regulation.

       8. For shareholders whose shares are held in KSEI collective custody, proof of cash dividend tax
          deduction can be taken at the Securities Company and/or Custodian Bank where the shareholder
          opens a securities account. For script/script shareholders, proof of cash dividend tax deductions
          can be taken at the Company's Securities Administration Bureau, namely PT RAYA SAHAM
          REGISTRA, Plaza Sentral Building, 2nd Floor, Jl. Jendral Sudirman Kav. 47-48, Jakarta 12930, tel.
          (021) 252 5666.

       9. Securities Companies and/or Custodian Banks that have electronic records for Company shares in
          KSEI's collective custody are requested to submit their shareholder data and tax status documents
          to KSEI within 1 (one) trading day after the date of registration of the Shareholders' Register or in
          accordance with KSEI provisions.

       10. If there are tax problems in the future or claims for cash dividends that have been paid to and
           received by shareholders whose shares are held in KSEI collective custody other than the conditions
           in the points above, they are requested to resolve them with the Securities Company and/or
           Custodian Bank where Shareholders open securities accounts by referring to applicable tax
           provisions.

This announcement is an official notification from the Company. The company did not issue a special
notification letter to shareholders.