20240425_HMSP_Keterbukaan Informasi terkait Aksi Korporasi_31629939_lamp1.pdf

         b.   For entitled Shareholders whose shares are deposited in the collective deposit with the Indonesian
              Central Securities Depository (KSEI), payment will be made through KSEI and entitled Shareholders will
              receive payments from the KSEI account holder concerned.
3.   Cash dividends to be distributed are subject to tax in accordance with the prevailing laws and regulations.
     Therefore, the shareholders who are entitled should pay attention to the following matters:
         a.   For eligible Shareholders who are Domestic Taxpayers who have not submitted their Taxpayer
              Identification Number (NPWP), are requested to submit a copy of the NPWP to KSEI or BAE no later
              than May 6, 2024, at 16.00 Western Indonesia Time.
              In accordance with the Government Regulation No. 9 of 2021 concerning Taxation Treatment to
              Support Ease of Doing Business and Regulation of the Minister of Finance No. 18/PMK.03/2021
              concerning Implementation of Law No. 11 of 2020 concerning Job Creation in Income Tax, Value Added
              Tax (VAT) and Luxury Goods Sales Tax Sectors, as well as General Provisions and Taxation Procedures,
              Cash Dividends are not deducted of Income Tax (PPh) for:
                   i. Domestic Individual Taxpayers with the condition that the Cash Dividend must be invested in
                      the territory of the Unitary State of the Republic of Indonesia for a certain period of time.
                       If the Individual Taxpayer does not meet these requirements, the Income Tax (PPh) owed on
                       the Cash Dividend must be paid by the Domestic Individual Taxpayer as stipulated in article 40
                       of the Minister of Finance Regulation No. 18/PMK.03/2021.
                   ii. Domestic Corporate Taxpayer.
              For eligible shareholders who are Foreign Taxpayers whose shares:
                   i. are deposited in the collective deposit KSEI, or
                   ii. not deposited in the collective deposit KSEI (holding shares in scrip form).
                       and those whose taxation will use the Double Tax Avoidance Agreement (PB3) rate, must
                       meet the requirements of Article 26 of Law No. 36 of 2008 concerning Income Tax and
                       submitting a Domicile Certificate (SKD) to KSEI (for whose shares are in collective custody) or
                       BAE (for whose shares are not placed in KSEI collective custody or holding shares in scrip, no
                       later than May 6, 2024 at 16:00 Western Indonesia Time, by using the format and procedures
                       as required in the Directorate General of Taxes Regulation No. PER-25/PJ/2018 concerning
                       Procedures for the Application of Double Taxation Avoidance Agreement, without SKD with
                       the format referred to, Cash Dividends will be subject to Income Tax Article 26 amounting to
                       20%.
         b.   For Shareholders whose shares are held in collective custody at PT Kustodian Sentral Efek Indonesia
              ("KSEI"), the distribution of Cash Dividends will be distributed by KSEI through the Securities Company
              and/or Custodian Bank where the Shareholders open a securities account. Confirmation of the
              proceeds from the cash dividend distribution will be submitted by KSEI to the Securities Company
              and/or Custodian Bank where the Shareholders open a securities account. Furthermore, shareholders
              will receive information regarding the payment of Cash Dividends from the Securities Company and/or
              Custodian Bank where the Shareholders open a securities account. Meanwhile, for Shareholders whose
              shares are not kept in collective custody at KSEI, the cash dividend payment will be transferred directly
              to the Bank account of the shareholder concerned.




                                           Jakarta, April 25, 2024
                                    PT Hanjaya Mandala Sampoerna Tbk.
                                           The Board of Directors


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