20240531_MOLI_Keterbukaan Informasi terkait Aksi Korporasi_31645069_lamp2.pdf

5. 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 (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 in conjunction with Article 15 (1) Minister of Finance
   Regulation No. 18/PMK.03/2021. For Domestic Individual Taxpayer who do not meet the
   investment requirements 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.
6. 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 required to submit their NPWP to
   KSEI through the Securities Company and/or Custodian Bank where the shareholder opens a
   securities account, no later than the date 11 June 2024 at 16.00 WIB.
7. 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.
8. 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 Tax Service Office for Listed Companies to KSEI or BAE in accordance
   with KSEI rules and regulations, without the said document, cash dividends paid will be subject
   to a 20% deduction of Income Tax Article 26.
9. 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 requested 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, 31 May 2024
                               PT Madusari Murni Indah Tbk
                                    Board of Directors