Dividend Dividen yang kami umumkan untuk dibagikan dari

156 PT Telkom Indonesia Persero Tbk Certiicate of Domicile of Non Resident For Indonesia Tax Withholding form DGT-1 Form or DGT-2 Form as determined by the Indonesian Tax Authorities, which completely and correctly illed out and authorized by the competent authorities in the country where WPLN is domiciled, iii the recipient does not misuse P3B in accordance with the provisions on misuse prevention of P3B. The Indonesian government is engaged the P3B with a number of countries, including Australia, Belgium, Canada, France, Germany, Japan, Malaysia, the Netherlands, Singapore, Sweden, Switzerland, the U.K. and the U.S.A. According to P3B between the Indonesian Government and the U.S.A Government, the income tax rate on dividends paid to WPLN is 10 portfolio or 25 minimum share ownership substantial holding of 25.

2. Capital Gains

Sale or transfer of common stocks traded on Indonesia Stock Exchange Bursa Efek Indonesia”BEI” is subject to inal income tax at the rate of 0.1 of the transaction value. The income tax collection is conducted by withholding tax mechanism made by the stock organizer through stock brokers. In addition to inal income tax of 0.1, the founding shareholders at the time of initial public ofering IPO was also imposed an additional inal income tax at the rate of 0.5 of the current value of the shares at the initial public ofering which is to be deposited itself into state treasury by the issuer at no later than 1 one month after such shares are listed on BEI. Sale or transfer of common stocks that are not listed on BEI or ADS non-public companies’ shares in Indonesia, executed by Foreign Taxpayers other than Permanent Entities, is subject to inal income tax in Indonesia at the rate of 5 of the sale price. Mechanism of income tax imposition on the sale or transfer of common stocks that are not listed on BEI or ADS is withholding tax mechanism made by the Purchaser in the case of the Buyer is a Domestic Taxpayer, or made by the Non-Public Company which shares are traded in the case of the Buyer is a Foreign Taxpayer. Sale or transfer of common stocks, both listed traded on BEI and common stocks of Non-Public Companies, executed by Foreign Taxpayers may be exempted from withholding tax or lower rate depends on the provisions of the applicable P3B between the Government of the Republic of Indonesia and the country where the Foreign Taxpayers are domiciled. In order to gain benefits from the applicable P3B, Foreign Taxpayers shall submit Certificate of Domicile of the Non Resident For Indonesia Tax Withholding DGT-1 Form andor DGT-2 Form, which completely and correctly filled out by the Foreign Taxpayers and authorized by the competent tax authorities in their country.

3. Stamp Duty Stock transactions in Indonesia is subject to stamp

duty. Based on Government Regulation No.24 of 2000 regarding Amendment on Stamp Duty Rates and the Limit Amount of Nominal Price imposed with Stamp Duty, stamp duty in the amount of Rp3,000 shall be charged for any transaction value up to Rp1,000,000 and any transaction value of more than Rp1,000,000 shall be imposed by stamp duty in the amount of Rp6,000.

B. Certain Consideration regarding Federal Income Tax in the U.S.A

Based on requirements of Internal Revenue Service “IRS” which generally applied, tax information in this report including its attachments are not intended to be used and cannot be used for the purpose of i avoiding any ines imposed by the U.S.A’s Internal Revenue Code, or ii promoting, marketing, or recommends to other person any matter related to taxes. The following is a summary of some of the consequences of federal income tax in the U.S.A in relation to the acquisition of ownership and transfer of ADSs or common stocks by American Shareholders who own ADSs or common stocks as capital assets generally, they use their property for investment under section 1221 of U.S.A Internal Revenue Code the “Tax Code”. This summary is based on the U.S.A Federal laws of applicable income taxes, which can be interpreted diferently or may change, possibly with retroactive efect. This summary does not address all aspects of the U.S.A federal income taxation that may be important for certain investors in accordance with each of investment situation, including investors who are subject to special tax for instance, inancial institutions, insurance companies, broker-dealers, partnerships and their partners, and tax- exempted organizations including private foundations, shareholders who are the U.S.A. Holder sic, investors who will own ADSs or common stocks as part of straddle, hedging, conversion, constructive sales, or other integrated transactions with the U.S.A federal income taxes 157 PT Telkom Indonesia Persero Tbk purposes, or investors who have their functional currency other than the U.S.Dollars, all of which may be subject to very diferent tax rules other than the summary below. Moreover, this summary does not address considerations relating to property tax and grants from the U.S.A federal sic states, locals, or non-U.S.A tax considerations. Each shareholder is advised to have consultation with their tax advisors concerning the U.S.A federal, states, locals and non-U.S.A incomes, and other tax considerations of their investment in ADSs or common stocks. For the purpose of this summary, “U.S.A shareholder” is a beneicial owner of ADSs or common stocks in which, for the U.S.A federal income tax purposes, i an individual who is a citizen or resident of the U.S.A, ii a company, or other entities treated as a company for federal income tax purposes, corporated in, established under the laws of the U.S.A or the state or the District of Columbia, iii any entity established or organized in or under the laws of another jurisdiction if it is treated as a domestic company in accordance with the tax laws, iv income from property that is included in gross revenues for federal income taxation purposes regardless of its sources, or v the trust A which the implementation is the subject of major supervision of U.S. courts and owned by one or more American citizen who have the authority to control all substantial decisions or B that has otherwise elected to be treated as U.S.A citizens according to the tax laws. If a partnership or other entities which treated as a “transparent tax” entity for the U.S.A tax purposes is the holder of ADSs or common stocks, therefore, tax treatment of a partner in a partnership or the stackholder in “transparent tax” entity generally depends on the status of the partners or shareholders and the activities of the partnership or “transparent tax “ entities. For federal income tax purposes, the U.S.A citizens who own ADSs will be treated as the owner who receives the beneits of Common Stocks which represented by ADSs.

1. Threshold Classiication of passive foreign investment Company “piap”

A non-U.S.A company, such as Telkom, will be treated as a PIAP for the U.S.A Federal income tax purposes, if 75 or more of its gross revenues consists of a speciic “passive” income or 50 or more of its assets are passive. Based on the Company’s revenues and assets in 2014, we strongly believe that the Company is not classiied as a PIAP. Because of the status of PIAP is determined by intensive facts made on annual basis, there is no guarantee that the Company is not or will not be classiied as a PIAP. The following discussion regarding “Dividends” and “Sales or Other Transfers of the ADSs or Common Stocks” are made on the basis that the Company will not be classiied as a PIAP for the U.S.A Federal income tax purposes.