20260519_TPIA_Keterbukaan Informasi terkait Aksi Korporasi_32092383_lamp2.pdf

                          The Company                                          SAB
                       Corporate Secretary                          PT Raya Saham Registra
                    PT Chandra Asri Pacific Tbk                      Plaza Sentral 2nd Floor
             Wisma Barito Pacific Tower A, 5th Floor           Jalan Jend. Sudirman Kav. 47 – 48
             Jalan Let. Jend. S. Parman Kav. 62 – 63                     Jakarta 12930
                          Jakarta 11410                                Tel. (021) 2525666
             Tel. (021) 5307950 Fax. (021) 5308930               E-mail: rsrbae@registra.co.id
             E-mail: corporatesecretary@capcx.com

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

4.    Terms of Income Tax Withholding
       a) The Cash Dividend shall bear Income Tax in accordance with the applicable taxation laws.
           The Income Tax on Cash Dividend (if any) is the obligation of Eligible Shareholders and
           therefore such Income Tax shall be deducted directly from the amount of Cash Dividend
           that an Eligible Shareholder is entitled to.
       b) For the Eligible Shareholders who are RTP, the following conditions shall apply:
            (i) The tax imposition shall be conducted in accordance with the Law No. 36 of 2008 on
                 the Fourth Amendment of Law No. 7 of 1983 on Income Tax as 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 TIN to KSEI, the Company or
                 SAB (as applicable) at the latest on 29 May 2026 at 4PM Western Indonesian Time.
       c) For the Eligible Shareholders who are NRTP, 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 countries have entered into a DTAA or Tax Treaty with
                 the Republic of Indonesia may be subject to a lower Withholding Income Tax rate,
                 provided that such Eligible Shareholders fulfill the requirements set forth in Minister
                 of Finance Regulation No. 112 of 2025 concerning Procedures for the Implementation
                 of Double Taxation Avoidance Agreements (“MoF Regulation 112/2025”)and submit a
                 duly completed, accurate, clear, and signed DGT Form, which has been certified (Part
                 II of the DGT Form) by the competent authority in the country of the Eligible
                 Shareholder (such certification may be substituted with the original Certificate of
                 Residence or Certificate of Domicile in English) to KSEI, the Company or SAB (as
                 applicable), no later than 29 May 2026 at 4PM Western Indonesian Time. If until such
                 time limit, (a) such Eligible Shareholders cannot fulfill the requirements under MoF
                 Regulation 112/2025; and/or (b) KSEI, the Company or SAB does not receive the said
                 documents, the payment of Dividend will be subject to Income Tax of Article 26 at the
                 rate of 20%.
     d) In respect of the taxation matters, the Eligible Shareholders may contact the Company
         through an email address at captaxdjp@capcx.com.

e) For the Eligible Shareholders who own shares in script form, the proof of Cash Dividend tax
   withholding (if any) can be collected at the SAB’s office.
f) For Eligible Shareholders whose shares are placed in collective custody of KSEI, the proof of
   Cash Dividend tax withholding (if any) can be collected at the office of Security Company
   and/or Custodian Bank where the Eligible Shareholders open their accounts.


                                 Jakarta, 19 May 2026
                            PT CHANDRA ASRI PACIFIC TBK
                                BOARD OF DIRECTORS