Investor Presentaiton

Highlighted PSN Projects which provide substantial benefit to private investor - Various facilities and Modalities for SEZ investors Investment Opportunities as Tenant ■ Invest in SEZ Business Sectors (Industry: palm oil, rubber, petrochemical, agro, fishery, manufacturing, logistic, tourism, etc) Investment Opportunities as Developer Investment Opportunities as Infrastructure Provider INVESTOR I Joint Venture with the SEZ Provide SEZ Infrastructures: Developer in operating and managing SEZ I On-site infrastructure (power plant, Corzy with a: thar? I I water treatment plant, waste water treatment plant, etc) TAX HOLIDAY (10-20 YEARS) (In line with SEZ theme) Yes No TAX ALLOWANCE (Other than designated SEZ theme] One-Stop-Services Controlled goods regulation not applied Negative List Not Applied Indonesia National Standard Not Mandatory Environmental License by Developer Building Permit by Developer No export obligation Property Ownership for Foreigners Special Tripartite Forum VOA could be extended 5 times Land Title for 80 years 50% reduction for Local Taxes Zero percent custom tax for production goods with 40% local content Entering Domestic Market Free luxury tax for property sales (only in SEZ with tourism themes) IMPORT: Foreign ownership limitation not applied Import duty exemption for machinery & capital goods (up to 5 yrs) Transaction inside the SEZ: value added tax (VAT) and luxury sales tax* (LST) are not collected INCOMING GOODS Deferred import duty ⚫ VAT & LST no: collected FROM DOMESTIC TARRIFAREA: VAT&LST rot collected EXPORT: OUTGOING PRODUCTS • Normal Regulation TO DOMESTIC TARRIF AREA ⚫If Local Content> 40%, Import Duty are exempted 48

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