20240626_AGII_Keterbukaan Informasi terkait Aksi Korporasi_31675421_lamp2.pdf

PROCEDURE FOR DISTRIBUTION OF CASH DIVIDENDS


1.   Cash Dividend will be distributed to Shareholders whose names are recorded in the Company's
     Register of Shareholders ("DPS") and/or to Shareholders registered in securities sub-accounts at PT
     Kustodian Sentral Efek Indonesia ("KSEI") with recording date on July 4, 2024
2.   For Shareholders whose shares are placed in KSEI's collective custody, cash dividend payments will
     be made through KSEI and will be distributed on July 26, 2024 into the Customer Fund Account
     (RDN) at the securities company and/or custodian bank where the Shareholder opens a securities
     account. Meanwhile, for Shareholders whose shares are not included in the collective custody of
     KSEI, the cash dividend payment will be transferred to the account of the Shareholders.
3.   The cash dividend are subject to tax in accordance with the prevailing tax laws and regulations.
4.   Based on the prevailing tax laws and regulations, the cash dividend will be excluded from the tax
     object if it is received by the shareholders of the domestic corporate taxpayer (“WP Badan DN”) and
     the Company does not deduct Income Tax on the cash dividends paid to the said WP Badan DN.
     Cash dividends received by shareholders of domestic individual taxpayers (“ WPOP DN”) will be
     excluded from the tax object as long as the dividends are invested in the territory of the Republic of
     Indonesia. For WPOP DN that does not meet the investment provisions as mentioned above, the
     dividends received by the DN concerned will be subject to income tax (" PPh") in accordance with
     the provisions of the applicable laws and regulations, and the Income Tax must be deposited by the
     WPOP DN himself/herself in accordance with with the provisions of Government Regulation No. 9
     of 2021 regarding Tax Treatment to Support the Ease of Doing Business.
5.   Shareholders of the Company can obtain confirmation of dividend payments through securities
     companies and or custodian banks where shareholders of the Company open a securities account,
     then the shareholders of the Company must be responsible for reporting the dividend receipts
     referred to in the tax reporting for the tax year concerned in accordance with the prevailing tax laws
     and regulations.
6.   Shareholders who are Foreign Taxpayers whose tax withholding will use the tariff based on the
     Double Taxation Avoidance Agreement ("P3B") must comply with the requirements of the Director
     General of Taxes Regulation No. PER25/PJ/2018 concerning Procedures for the Application of
     Double Taxation Avoidance Agreement and submitting the document of record or receipt of
     DGT/SKD that has been uploaded to the website of the Directorate General of Taxes to KSEI or BAE
     (Security Administration Bureau) in accordance with the rules and regulations of KSEI; without the
     said document, cash dividends paid will be subject to PPh Article 26 of 20%.




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