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<span style="background-color: white;"><b>Kepada Yth. | <i>To the Esteemed</i></b></span></div>
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<b>Seluruh Rekanan Pengadaan PT Bank Mandiri (Persero) Tbk.</b></div>
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<b><i>Procurement Vendors of PT Bank Mandiri (Persero) Tbk.</i></b></div>
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<b><i><br>
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<b><i>Dengan Hormat,</i></b></div>
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<b><i>To Whom It May Concern,</i></b></div>
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<b><i> </i></b></div>
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Berdasarkan ketentuan Undang-Undang Republik Indonesia Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan (“UU HPP”), bersama ini kami sampaikan hal-hal sebagai berikut:</div>
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<i>Pursuant to the provisions of Law of the Republic of Indonesia Number 7 of 2021 concerning the Harmonization of Tax Regulations (“UU HPP”), we hereby convey the following matters:</i></div>
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<i><br>
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UU HPP mengatur kebijakan strategis yang antara lain mencakup perubahan terhadap Undang-Undang Nomor 8 Tahun 1983 tentang Pajak Pertambahan Nilai atas Barang dan Jasa serta Pajak Penjualan atas Barang Mewah, yang terakhir kali diubah dengan Undang-Undang Nomor
42 Tahun 2009 (“UU PPN”)</li></ol>
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<i>The UU HPP sets forth various strategic policies, including amendments to Law Number 8 of 1983 on Value Added Tax on Goods and Services and Sales Tax on Luxury Goods, as most recently amended by Law Number 42 of 2009 (“UU PPN”).</i></div>
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<b><i> </i></b></div>
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Berdasarkan Pasal 7 UU PPN yang telah diubah melalui UU HPP, berlaku tarif PPN sebagai berikut:</li></ol>
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Sebesar 11% yang mulai berlaku pada tanggal 1 April 2022;</li><li style="font-family: Calibri, Helvetica, sans-serif; font-size: 12pt; color: black; line-height: 18.4px; margin: 0px;">
<b><u>Sebesar 12% yang mulai berlaku paling lambat pada tanggal 1 Januari 2025</u></b>.</li></ol>
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Lebih lanjut, tarif PPN tersebut dapat diubah menjadi paling rendah 5% (lima persen) dan paling tinggi 15% (lima belas persen) berdasarkan Peraturan Pemerintah.</div>
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<b><i> </i></b></div>
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<i>Pursuant to Article 7 of the UU PPN, as amended by the UU HPP, the VAT rates are stipulated as follows:</i></div>
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11% effective as of April 1st 2022;</li><li style="font-family: Calibri, Helvetica, sans-serif; font-size: 12pt; color: black; line-height: 18.4px; margin: 0px;">
<b><u>12% effective no later than January 1st 2025.</u></b></li></ol>
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<i>Furthermore, the VAT rates may be adjusted to as low as 5% and as high as 15%, as regulated by Government Regulation.</i></div>
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<b><i> </i></b></div>
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<div style="margin: 0px;">Hingga tanggal surat elektronik ini diterbitkan, belum terdapat Peraturan Pemerintah yang mengatur perubahan tarif PPN sebagaimana dimaksud dalam UU HPP. Dengan demikian,
<b>ketentuan tarif PPN tetap mengacu pada angka 2 di atas</b>, <b>yaitu tarif PPN akan meningkat menjadi 12% (dua belas persen) efektif pada 1 Januari 2025 (“Tanggal Efektif”)</b>.</div>
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<i>As of the date of issuance of this email, no Government Regulation has been issued to alter the VAT rate previously mandated by the UU HPP. Accordingly,
</i><b><i>the VAT rate currently remains as set forth in Point 2 above, meaning it will increase to 12% effective as of January 1st 2025 (the “Effective Date”)</i></b><i>.</i></div>
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<b><i> </i></b></div>
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Sehubungan dengan hal tersebut, terhitung sejak Tanggal Efektif, akan diberlakukan penyesuaian tarif PPN terhadap seluruh pengadaan barang dan/atau jasa antara PT Bank Mandiri (Persero) Tbk dengan seluruh Rekanan.</li></ol>
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<i>Commencing on the Effective Date, the VAT rate applicable to all procurement of goods and/or services between PT Bank Mandiri (Persero) Tbk and its Vendors will be adjusted accordingly.</i></div>
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<b><i> </i></b></div>
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Atas setiap pembayaran yang ditagihkan sebelum Tanggal Efektif, tetap diberlakukan tarif PPN sebesar 11% (sebelas persen). Sedangkan atas setiap pembayaran yang ditagihkan setelah Tanggal Efektif, berlaku tarif PPN sesuai ketentuan UU HPP, yaitu sebesar 12%
(dua belas persen).</li></ol>
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<i>Any payments for procurement of goods and/or services invoiced prior to the Effective Date shall remain subject to the current VAT rate of 11% (eleven percent). Any payments for procurement of goods and/or services invoiced after the Effective Date shall
be subject to the VAT rate as provided under the UU HPP, namely 12% (twelve percent).</i></div>
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<b><i> </i></b></div>
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Perubahan tarif PPN ini tidak akan memengaruhi jumlah harga pengadaan barang dan/atau jasa sebelum dikenakan PPN (<i>net amount</i>) yang akan diterima oleh Rekanan.</li></ol>
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<b><i> </i></b><i>The change in the VAT rate, as described above, will not affect the total pre-VAT contract value (net amount) that Vendors are entitled to receive.</i></div>
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<b><i> </i></b></div>
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Berdasarkan penjelasan tersebut, kami mengharapkan kerjasama seluruh Rekanan/Vendor PT Bank Mandiri (Persero) Tbk untuk mempersiapkan diri dalam menghadapi penyesuaian tarif PPN pada Tanggal Efektif. Kami akan menyampaikan informasi lebih lanjut apabila Peraturan
Pemerintah yang mengatur rincian perubahan tarif PPN tersebut telah diterbitkan.</li></ol>
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<i>In light of the above, we kindly request that all Vendors of PT Bank Mandiri (Persero) Tbk prepare for the upcoming VAT rate increase effective as of the Effective Date. We will provide further notice in the event that the Government issues a Regulation
governing any detail to the change to the VAT rate.</i></div>
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<i><br>
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Surat resmi terkait pemberitahuan ini dapat diakses melalui tautan berikut: <a href="https://bit.ly/SPCPPN12" target="_blank" id="OWA5bb633b1-a167-c1e9-cf8f-354f9ce0898c" class="OWAAutoLink" title="https://bit.ly/SPCPPN12" rel="noopener noreferrer" data-linkindex="0" data-auth="NotApplicable" style="margin: 0px;">
https://bit.ly/SPCPPN12</a></div>
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<i>The official letter pertaining to this notification may be accessed via the following link</i>:
<a href="https://bit.ly/SPCPPN12" target="_blank" id="OWA9b52e917-ae6e-fb43-123f-78fd39f6715d" class="OWAAutoLink" title="https://bit.ly/SPCPPN12" rel="noopener noreferrer" data-linkindex="1" data-auth="NotApplicable" style="margin: 0px;">
https://bit.ly/SPCPPN12</a></div>
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Demikian disampaikan, terima kasih atas perhatian dan kerja sama yang baik.</div>
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<i>We appreciate your attention and cooperation</i>.</div>
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Strategic Procurement Group</div>
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<span style="font-size: 12pt; color: rgb(36, 36, 36);">PT Bank Mandiri (Persero) Tbk.</span><span style="color: rgb(36, 36, 36);"><br>
</span><span style="font-size: 12pt; color: rgb(36, 36, 36);">Plaza Mandiri, Jl. Jend. Gatot Subroto Kav. 36-38</span></p>
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<span style="font-size: 12pt; color: rgb(36, 36, 36);">Jakarta 12190</span></p>
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<span style="font-size: 12pt; color: rgb(36, 36, 36);">Indonesia</span></p>
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<p style="margin: 0cm; font-family: Calibri, sans-serif; font-size: 11pt;"><span style="font-size: 9pt;"><b>Perhatian: E-mail ini (termasuk seluruh lampirannya, bila ada) hanya ditujukan kepada penerima yang tercantum di atas. Jika Anda bukan penerima yang
dituju, maka Anda tidak diperkenankan untuk memanfaatkan, menyebarkan, mendistribusikan, atau menggandakan e-mail ini beserta seluruh lampirannya. Mohon kerjasamanya untuk segera memberitahukan PT Bank Mandiri (Persero) Tbk di alamat email yang tercantum di
atas serta menghapus e-mail ini beserta seluruh lampirannya. Semua pendapat yang ada dalam e-mail ini merupakan pendapat pribadi dari pengirim yang bersangkutan dan tidak serta merta mencerminkan pandangan PT Bank Mandiri (Persero) Tbk., kecuali telah terdapat
kesepakatan antara pengirim dan penerima bahwa e-mail ini termasuk salah satu bentuk komunikasi kedinasan yang dapat diterima oleh kedua pihak.</b></span></p>
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<p style="margin: 0cm; font-family: Calibri, sans-serif; font-size: 11pt;"><span style="font-size: 9pt;"><b><i>Caution: The information enclosed in this email (and any attachments) may be legally privileged and/or confidential and is intended only for the use
of the addressee(s). No addressee should forward, print, copy, or otherwise reproduce this message in any manner that would allow it to be viewed by any individual not originally listed as a recipient. If the reader of this message is not the intended recipient,
you are hereby notified that any unauthorized disclosure, dissemination, distribution, copying or the taking of any action in reliance on the information herein is strictly prohibited. If you have received this communication in error, please immediately notify
the sender and delete this message.Unless it is made by the authorized person, any views expressed in this message are those of the individual sender and may not necessarily reflect the views of PT Bank Mandiri (Persero) Tbk.</i></b></span></p>
<p style="margin: 0cm; font-family: Calibri, sans-serif; font-size: 11pt;"><span style="font-size: 9pt;"><b><i> </i></b></span></p>
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<font size="3"><font face="Calibri"><font style="FONT-SIZE: 9pt" size="2"><em><strong>Perhatian</strong>: E-mail ini (termasuk seluruh lampirannya, bila ada) hanya ditujukan kepada penerima yang tercantum di atas. Jika Anda bukan penerima yang dituju, maka
Anda tidak diperkenankan untuk memanfaatkan, menyebarkan, mendistribusikan, atau menggandakan e-mail ini beserta seluruh lampirannya. Mohon kerjasamanya untuk segera memberitahukan PT Bank Mandiri (Persero) Tbk di alamat email yang tercantum di atas serta
menghapus e-mail ini beserta seluruh lampirannya. Semua pendapat yang ada dalam e-mail ini merupakan pendapat pribadi dari pengirim yang bersangkutan dan tidak serta merta mencerminkan pandangan PT Bank Mandiri (Persero) Tbk., kecuali telah terdapat kesepakatan
antara pengirim dan penerima bahwa e-mail ini termasuk salah satu bentuk komunikasi kedinasan yang dapat diterima oleh kedua pihak.
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<strong>Caution</strong>: The information enclosed in this email (and any attachments) may be legally privileged and/or confidential and is intended only for the use of the addressee(s). No addressee should forward, print, copy, or otherwise reproduce this
message in any manner that would allow it to be viewed by any individual not originally listed as a recipient. If the reader of this message is not the intended recipient, you are hereby notified that any unauthorized disclosure, dissemination, distribution,
copying or the taking of any action in reliance on the information herein is strictly prohibited. If you have received this communication in error, please immediately notify the sender and delete this message.Unless it is made by the authorized person, any
views expressed in this message are those of the individual sender and may not necessarily reflect the views of PT Bank Mandiri (Persero) Tbk.</em></font></font></font>
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