20260519_SRTG_Keterbukaan Informasi terkait Aksi Korporasi_32092337_lamp3.pdf

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SARATOGA

Shares Registrar Bureau (Biro Administrasi Efek or “BAE”) Office
PT Datindo Entrycom
Jl. Hayam Wuruk No. 28
Jakarta 10210, Indonesia
Phone: #62 21-350 8077 (Hunting)
Fax: #62 21-350 8078

Based on the prevailing tax laws and regulations, cash dividend will be exempted from
tax objects if it is received by domestic corporate taxpayer shareholder (“Domestic
Corporate Taxpayer”) and the Company does not deduct Income Tax on cash
dividends paid to the Domestic Corporate Taxpayer. Cash dividends received by
domestic individual taxpayer shareholder (“Domestic Individual Taxpayer”) will be
exempted from tax objects as long as the dividend is invested in the territory of the
Republic of Indonesia in the form of an investment that has been determined and within
a certain period as regulated under Article 4 paragraph (3) letter f number 1 Law No. 7
of 1983 regarding Income Tax as amended several times, lastly by Government
Regulation in Lieu of Law No. 2 of 2022 on Job Creation which has been enacted into
law based on Law No. 6 of 2023 on Enactment of Government Regulation in Lieu of Law
No. 2 of 2022 on Job Creation into Law. For Domestic Individual Taxpayer who do not
meet the investment reguirements as mentioned above, the dividends received by the
person concerned will be subject to Income Tax in accordance with the provisions of the
applicable laws, and the said Income Tax must be paid by the Domestic Individual
Taxpayer concerned in accordance with the provisions of Government Regulation No. 9
of 2021 regarding Tax Treatment to Support Ease of Doing Business.

For Domestic Corporate Taxpayer who have not submitted their Taxpayer Identification
Number (Nomor Pokok Wajib Pajak or “NPWP”) to the Securities Company and/or
Custodian Bank where the shareholder opens a securities account, are reguired to
submit their NPWP to KSEI through the Securities Company and/or Custodian Bank
where the shareholder opens a securities account, no later than 3 June 2026 at 16.00
WIB.

For shareholders other than those mentioned in point 5 above, the cash dividend will be
taxed in accordance with the prevailing tax laws and regulations. The amount of tax
imposed will be borne by the shareholders of the Company concerned and deducted
from the amount of cash dividends that are the rights of the shareholders of the
Company concerned.

Shareholders who are Foreign Taxpayer whose tax deduction will use the rate based on
the Double Taxation Avoidance Agreement must comply with the provisions of the
Directorate General of Taxes Regulation No. PER-25/PJ/2018 regarding Procedures for
the Implementation of Double Taxation Avoidance Agreements and shall submit DGT
Form which has been legalized by local Tax Service Office to KSEI or BAE in
accordance with KSEI rules and regulations, without the said document, cash dividends
paid will be subject toa 20Y6 deduction of Income Tax Article 26.

If there are any tax issues at a later date or claims for cash dividends that have been
paid to and received by shareholders whose shares are kept in KSEI's collective custody
other than the conditions in the points above, they are reguested to resolve them with
the Securities Company and/or Custodian Bank where the Shareholders open securities
accounts by referring to the applicable tax regulations.

Jakarta, 19 May 2026

PT Saratoga Investama Sedaya Tbk
Board of Directors