Investor Presentaiton

3. GENERAL PROVISIONS AND TAX PROCEDURES (KUP) 3. Taxpayer Representative To promote fairness and legal certainty, a taxpayer's representatives can be anyone, as long as they meet the requirements for taxation competence, except when the appointed representative is the husband, wife, or blood relative of 2 (two) degrees 4. Enforcement of Tax Criminal Law by prioritizing Recovery of State Revenue Loss a. To promote justice and legal certainty, until the trial stage, taxpayers are allowed to return losses to state income by paying tax principal and sanctions as consideration for being prosecuted without being sentenced to imprisonment. b. Changes in sanctions to be paid: Actions Negligence tax crime Deliberate tax crime Tax crime of making a fictitious tax invoice/proof of income tax withholding KUP Law Paying tax principal + 3x underpaid tax penalty Paying tax principal + 3x underpaid tax penalty Paying tax principal + 3x underpaid tax penalty HPP Law Paying tax principal + 1x underpaid tax penalty Paying tax principal + 3x underpaid tax penalty Paying tax principal + 4x underpaid tax penalty 70

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