20240517_SRTG_Keterbukaan Informasi terkait Aksi Korporasi_31640633_lamp3.pdf

     account number in the Shareholder’s name no later than 30 May 2024 at 16.00 WIB in
     writing to:


            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


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. 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 “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 31 May 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 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 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, 17 May 2024

                    PT Saratoga Investama Sedaya Tbk
                            Board of Directors