Description of explanation:

Tax Service Office of entity and foreign persons, as follows:

a. The Payment of Income Tax (PPh) article 15 of 2018 must be carried out immediately so that
taxpayers are avoid from administrative sanctions in the form of substantial interest and large
amount of fines;
b. Based on KMK-634/KMK.04/1994, the basis for the imposition of PPh Article 15 is PIB data from
the Directorate General of Customs for the head office of Apollo Tires Ltd which exports (sends)
goods from abroad to the country;
c. Requested to Taxpayers to immediately report the periodic income tax of article 15 in a timely
and annual manner.

Taxpayer Responses, among others:

a. The Payment of Income Tax article 15 of 2018 will be paid, taking into account PIB data that
only comes from the Apollo Tyres Ltd head office, and if there is overpayment, it will be
overbooked (Pbk). after the payment process has been completed, the Tax Report period of
Income Tax Article 15 will be reported;
b. The Income Tax of Article 15 payments will be made per time/monthly based on invoice data
published by the Head Office of Apollo Tyres Ltd using foreign currency exchange rates
based on the Ministerial Decree on Exchange Rate as the base imposition of Tax; and
c. The Annual Corporate Tax Report will be reported after the Income Tax of Article 15
payment has been completed.

The Taxpayer convey supporting documents/evidence of the clarification results as follows:

a. Unaffiliated Statement Letter dated 11 March 2020 signed by the Director of Apollo Tyres
(Thailand) Ltd.
b. -