Investor Presentaiton

INVESTMENT INCENTIVES TAX HOLIDAY MoF Regulation No.150 of 2018 Minimum investment of IDR 500 billion Applied to 18 industry groups 100% Reduction Rate (single rate) No Time Period Investment Value IDR 500 bn up to less than IDR 1 tn IDR 1 tn up to less than IDR 5 tn Income Tax Reduction Rate 5 years 7 years 4 10 years 15 years IDR 5 tn up to less than IDR 15 tn IDR 15 tn up to less than IDR 30 tn Concession Period 5 Up to 20 years Minimum IDR 30 tn 50% CIT Reduction for the next 2 years SA MINI TAX HOLIDAY MoF Regulation No.150 of 2018 Minimum investment of IDR 100 to < 500 billion 50 % Reduction Rate (single rate) 5 Year Concession Period 25% CIT Reduction for the next 2 years 1 The taxpayer (company) is incorporated in Indonesia 1 Through OSS 2 GENERAL Fulfill Debt Equity Ratio for income tax purposes as stipulated on MoF Regulation No.150/2018 2 CRITERIA 3 Has never had tax holiday application granted or rejected by the MoF Along with taxpayer's application for New Business License (NIB) to BKPM HOW TO APPLY 3 Applying within 1 year after the NIB is issued by BKPM 4 Obtain a tax clearance certificate (SKF) issued by DGT 39

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