Summary of Regulation of the Minister of Finance No. 44 / PMK.03 / 2020 A. Criteria for Granting Income Tax (PPh 21) Borne by the Government 1.Company: a. Has a Code of Business Classification (KLU) as listed in appendix A-PMK No.44 and has been reported in the Annual Tax Returns in 2018 or according to

DGT Decision No. KEP-156/PJ/2020 The DGT decided that as a result of the spread of Covid-19, the period from March 14, 2020 to April 30, 2020 has been declared as force majeure period. The following are the relaxation provisions granted as a result of the declaration according to the DGT Decision. Abolishment of Tax Administration

Ministry of Trade Regulations No.25 Year 2020 On March 16, 2020 the Ministry of Trade issued new regulations relating to submissions of companies’ annual financial statements (LKTP), replacing the previous regulation about the same subject (Kepmenperindag No. 121 Year 2002). The new regulation emphasizes that once submitted, the financial information contained in the LKTP becomes