20240620_BRPT_Keterbukaan Informasi terkait Aksi Korporasi_31663291_lamp2.pdf

B. DISTRIBUTION PROCEDURES OF CASH DIVIDEND

  1. This is an official announcement from the Company and the Company will not issue any
     specific announcement to the shareholders of the Company.
  2. This Cash Dividend will be distributed to the shareholders of the Company whose names
     are registered in the Register of the Shareholders of the Company on 28 June 2024, at
     4.00 PM Western Indonesian Time. (hereinafter referred to as the “Eligible
     Shareholders”).
  3. Terms of Cash Dividend Payment:
     a. For the Eligible Shareholders who own shares in script form, the payment of Cash
         Dividend shall be made by a telegraphic transfer directly to the bank account of the
         Eligible Shareholders, if such Eligible Shareholders have submitted a dividend
         mandate letter (a form of the dividend mandate letter can be obtained from the
         Company’s Shares Administration Bureau, PT Raya Saham Registra (“Share
         Registrar”)), accompanied with a copy of identity proof of individual or legal entity
         and a copy of Taxpayer Identification Number (“NPWP”) for the Resident Taxpayers
         (“WPDN”) or the original Certificate of Domicile in the form of DGT Form (“CoD”) for
         Non-Resident Taxpayer (“WPLN”), to the Company or Share Registrar at the latest
         on 28 June 2024, at 4.00 PM Western Indonesian Time at the following address:

                          The Company                              Share Registrar
                       Corporate Secretary                    PT Raya Saham Registra
                      PT Barito Pacific Tbk.                    Plaza Sentral Lantai 2
             Wisma Barito Pacific Tower B, Lantai 8        Jl. Jend. Sudirman Kav.47–48
              Jl. Let. Jend. S. Parman Kav. 62-63                   Jakarta 12930
                          Jakarta 11410                          Telp. (021) 2525666
            Telp. (021) 5306711 Fax. (021) 5306680          E-mail: rsbae@registra.co.id
                  E-mail: corpsec@barito.co.id

     b.   For the Eligible Shareholders whose shares are deposited in the collective custody
          of PT Kustodian Sentral Efek Indonesia (“KSEI”), the Dividend distribution shall be
          made by KSEI through the Security Companies and/or Custodian Banks where the
          Eligible Shareholders open their securities accounts.

  4. Terms of Income Tax Withholding:
     a. The Cash Dividend is subject to Income Tax in accordance with the applicable
        taxation laws, which is become the obligation of Eligible Shareholders and therefore
        such Income Tax shall be deducted directly from the amount of Cash Dividend
        payable to the Eligible Shareholder.
     b. For the Eligible Shareholders who are WPDN, the following conditions shall apply:
        (i)    The tax imposition shall be conducted in accordance with Law No.36 of 2008

            the Fourth Amendment of Law No.7 of 1983 on Income Tax at lastly amended
            by Law No.11 of 2020 on Job Creation (“Income Tax Law”) and the letter of
            KSEI No. KSEI-0087/DIR/0121 dated January 7, 2021 on Application of Taxes
            for Dividend Received by Resident Taxpayers After the Enactment of Law
            Number 11 of 2020 on Job Creation.
     (ii) The Eligible Shareholders are required to submit a copy of NPWP to KSEI, the
            Company or Share Registrar (as applicable) at the latest on 28 June 2024 at
            4.00 PM Western Indonesian Time.
c.   For the Eligible Shareholders who are WPLN, the following conditions shall apply:
     (i)    The Eligible Shareholders whose country does not have a Double Taxation
            Avoidance Agreement (“DTAA”) or Tax Treaty with the Republic of Indonesia,
            shall be subject to Income Tax of 20%, in accordance with Article 26 of
            Income Tax Law.
     (ii) The Eligible Shareholders whose country does have a DTAA or Tax Treaty
            with the Republic of Indonesia, shall be subject to Income Tax at a lower rate if
            the Eligible Shareholders can fulfill the requirements as stipulated in the
            Regulation of Director General of Taxes No.PER-25/PJ/2018 dated November
            21, 2018 on the Procedures for the Implementation of DTAA (“2018 Director
            Regulation”), and submit the CoD which has been filled in correctly,
            completely, and clearly signed by the Eligible Shareholder and has been
            certified by the competent authority of the Eligible Shareholders country (such
            certification can be replaced by an original Certificate of Residence in English)
            to KSEI, the Company or SAB (as applicable), at the latest on 28 June 2024 at
            4.00 PM Western Indonesian Time. If until such time limit, (a) such Eligible
            Shareholders cannot fulfill the requirements in 2018 Director Regulation;
            and/or (b) KSEI, the Company or SAB does not receive the said documents,
            the payments of Dividend will be subject to Income Tax or Article 26 at the rate
            of 20%.
d.   For the Eligible Shareholders who own shares in script form, the proof of Dividend
     tax withholding (if any) can be collected at the Share Registrar’s office.
e.   For Eligible Shareholders whose shares are deposited in the collective custody of
     KSEI, the proof of Dividend tax withholding (if any) can be collected at the office of
     Security Company and/or Custodian Bank where the Eligible Shareholders open
     their securities accounts.
f.   For Eligible Shareholder who have questions regarding the taxes as mentioned
     above, can convey their questions to the Company through e-mail at:
     corpsec@barito.co.id

                                    Jakarta, 20 June 2024
                                  PT BARITO PACIFIC Tbk.
                                      Board of Directors