20260826_CMRY_Jadwal Aksi Korporasi (Khusus Penyampaian Dividen Interim)_32132705_lamp1.pdf

Tata Cara Pembagian Dividen Interim                                        Procedure of the Interim Dividend Payment
    1. Pemberitahuan ini merupakan pemberitahuan resmi dari Perseroan,     This announcement is an official notification from the Company, and
       dan Perseroan tidak mengeluarkan surat pemberitahuan secara         therefore, the Company does not issue a separate notification letter to the
       khusus kepada para Pemegang Saham.                                  Shareholders.
    2. Dividen Interim akan dibagikan kepada Pemegang Saham yang           Interim Dividend will be distributed to the Shareholders whose name are listed
       namanya tercatat dalam Daftar Pemegang Saham Perseroan              in the Shareholders Register of the Company (“DPS”) or recording date on 7
       (“DPS”) atau recording date pada 7 September 2026 dan/atau          September 2026 and/or the Shareholders on the sub-accounts in PT
       Pemegang Saham Perseroan pada sub rekening efek di PT               Kustodian Sentral Efek Indonesia - Indonesia Central Securities Depository
       Kustodian Sentral Efek Indonesia (“KSEI”) pada penutupan            (“KSEI”) at the closing of trading on 7 September 2026.
       perdagangan 7 September 2026.
    3. Bagi Pemegang Saham yang sahamnya dimasukkan dalam                  For Shareholders whose shares are listed in collective custody of KSEI,
       penitipan kolektif KSEI, pembayaran Dividen Interim dilaksanakan    Interim Dividend payments are carried out through KSEI and will be
       melalui KSEI dan akan didistribusikan ke dalam rekening             distributed to the stock account of the Securities Company and/or the
       Perusahaan Efek dan/atau Bank Kustodian pada 18 September           Custodian Bank on 18 September 2026. As for Shareholders whose shares
       2026. Sedangkan bagi Pemegang Saham yang sahamnya tidak             are not included in the collective custody of KSEI, then the Company will send
       dimasukkan dalam penitipan kolektif KSEI, maka Perseroan akan       a cheque in the name of the shareholders to the shareholder's address.
       mengirimkan cek atas nama pemegang saham ke alamat pemegang
       saham.
    4. Dividen Interim yang akan dibagikan, akan dikenakan pajak sesuai    Interim Dividend to be paid, shall be subject to tax in accordance with
       dengan peraturan perundang-undangan perpajakan yang berlaku.        prevailing regulations. Therefore, the Entitled Shareholders are requested to
       Oleh karenanya, Pemegang Saham Yang Berhak diminta untuk            provide the required documents, which are:
       menyerahkan dokumen yang disyaratkan, yaitu:
       a. Bagi Pemegang Saham Yang Berhak yang merupakan Wajib             Entitled Shareholders who are Domestic Corporate Tax Payer and have not
           Pajak Badan Dalam Negeri yang belum mencantumkan Nomor          submit the Taxpayer Identification Number (Nomor Pokok Wajib
           Pokok Wajib Pajak (“NPWP”), diminta menyampaikan copy           Pajak/“NPWP”), are requested to submit a copy of NPWP to KSEI or Registrar
           NPWP kepada KSEI atau Biro Administrasi Efek paling lambat 10   at the latest on 10 September 2026 at 04:00 PM Western Indonesian
           September 2026 pukul 16:00 WIB, Sesuai dengan Peraturan         Standard Time. In accordance with Government Regulation No.9 Year 2021
           Pemerintah No.9 Tahun 2021 tentang Perlakuan Perpajakan         regarding Taxation Treatments to Support the Ease of Doing Business and
           untuk Mendukung Kemudahan Berusaha dan Peraturan Menteri        Minister   of    Finance   Regulation     No.18/PMK.03/2021        regarding
           Keuangan No.18/PMK.03/2021 tentang Pelaksanaan Undang-          Implementation of Law No.11 Year 2020 regarding Job Creation in the Sector
           Undang No.11 Tahun 2020 tentang Cipta Kerja di Bidang Pajak     of Income Tax, Value Added Tax and Sales on Luxury Goods, as well as
           Penghasilan, Pajak Pertambahan Nilai dan Pajak Penjualan atas   General Provisions and Tax Procedures, the Interim Dividend is not deducted
           Barang Mewah, serta Ketentuan Umum dan Tata Cara                by Income Tax (PPh) for:
           Perpajakan, maka Dividen Interim tidak dipotong Pajak
           Penghasilan (PPh) untuk:


          (i)    Wajib Pajak Orang Pribadi dalam negeri dengan syarat       Domestic Individual Tax Payer, on condition that the Interim Dividend must be
                 Dividen Interim tersebut harus diinvestasikan di wilayah   invested in the territory of Republic of Indonesia for a certain period of time.
                 Negara Kesatuan Republik Indonesia dalam jangka waktu      If an Individual Tax Payer does not meet such requirements, the payable
                 tertentu. Apabila Wajib Pajak Orang Pribadi tidak          Income Tax on the Interim Dividend must be paid by the Domestic Individual
                 memenuhi syarat tersebut, maka Pajak Penghasilan (PPh)     Tax Payer as stipulated in in Article 40 of the Minister of Finance Regulation
                 yang terutang atas Dividen Interim wajib disetor sendiri   No.18/PMK.03/2021.
                 oleh Wajib Pajak Orang Pribadi dalam negeri sebagaimana
                 diatur dalam Pasal 40 Peraturan Menteri Keuangan
                 No.18/PMK.03/2021 tersebut.
          (ii)   Wajib Pajak Badan dalam negeri                             Domestic Corporate Tax Payer.

       b. Bagi Pemegang Saham yang merupakan Wajib Pajak Luar               Shareholders who are Foreign Taxpayers whose tax withholding will use a
          Negeri (WPLN) yang pemotongan pajaknya akan menggunakan           rate based on the Double Taxation Avoidance Agreement ("P3B") must
          tarif berdasarkan Persetujuan Penghindaran Pajak Berganda         comply with the requirements of the Director General of Taxes Regulation No.
          (“P3B”) wajib memenuhi persyaratan Peraturan Direktur Jenderal    PER-25/PJ/2018 concerning Procedures for the Application of Double
          Pajak No. PER-25/PJ/2018 tentang Tata Cara Penerapan              Taxation Avoidance Agreement and submitting the document of record
          Persetujuan Penghindaran Pajak Berganda serta menyampaikan        evidence or receipt of DGT or Certificate of Domicile (COD) that has been
          dokumen bukti rekam atau tanda terima DGT atau Surat              uploaded to the website of the Directorate General of Taxes to KSEI or BAE
          Keterangan Domisili (SKD) WPLN yang telah diunggah ke laman       at the latest 10 September 2026 at 04.00 PM Western Indonesia Standard
          Direktorat Jenderal Pajak kepada KSEI atau BAE paling lambat      Time. Without any documents referred to, the cash dividend paid will be
          tanggal 10 September 2026 pukul 16.00 WIB. Tanpa adanya           subject to Article 26 Income Tax of 20%.
          dokumen yang dimaksud, Dividen Interim yang dibayarkan akan
          dikenakan PPh Pasal 26 sebesar 20%.

Pemegang Saham Perseroan dapat memperoleh konfirmasi pembayaran             Shareholders of the Company may obtain confirmation of Interim Dividend
Dividen Interim melalui perusahaan efek dan atau bank kustodian dimana      payments through Securities Companies and or Custodian Banks where
Pemegang Saham Perseroan membuka rekening efek, selanjutnya                 Shareholders of the Company open their securities accounts, therefore
Pemegang Saham Perseroan wajib bertanggung jawab melakukan                  Shareholders of the Company must be responsible for reporting the Interim
pelaporan penerimaan Dividen Interim termaksud dalam pelaporan pajak        Dividend receipts referred to in tax reporting for the relevant tax year in
pada tahun pajak yang bersangkutan sesuai peraturan perundang-undangan      accordance with the prevailing tax laws and regulations.
perpajakan yang berlaku.


Dalam hal terdapat masalah perpajakan di kemudian hari atau klaim atas    In the event of any taxation issues raise in the future or any claims of Interim
Dividen Interim yang telah dibayarkan kepada dan diterima oleh Pemegang   Dividend which has been paid to and received by Shareholders whose shares
Saham yang sahamnya disimpan dalam penitipan kolektif KSEI, diminta       are deposited in KSEI’s collective custody, they are requested to settle the
untuk menyelesaikannya dengan perusahaan efek dan/atau bank kustodian     issues or claims to Securities Companies and/or Custodian Banks where
di mana Pemegang Saham membuka rekening efek dengan berpedoman            Shareholders open their securities accounts in accordance with the prevailing
pada ketentuan perpajakan yang berlaku.                                   tax laws and regulations.

Pembagian Dividen Interim ini dilakukan berdasarkan ketentuan Pasal 72    The distribution of the Dividend Interim is implemented based on Article 72 of
Undang-Undang No.40 Tahun 2007 tentang Perseroan Terbatas, dan Surat      Law No.40 of 2007 on Limited Liability Company and, Decree of the Board of
Keputusan Direksi PT Bursa Efek Indonesia No.Kep-00077/BEI/09-2021        Directors of the PT Bursa Efek Indonesia No.Kep-00077/BEI/09-2021 on the
perihal Perubahan Ketentuan Pelaksanaan Pembagian Dividen Saham,          Amendment of the Implementation Provisions for the Distribution of Share
Pembagian Saham Bonus dan Pembagian Dividen Interim.                      Dividends, the Distribution of Bonus Shares, and the Distribution of Interim
                                                                          Dividends.



                                                        Jakarta, 26 Agustus | August 2026
                                                        PT Cisarua Mountain Dairy Tbk
                                                           Direksi | Board of Directors