This section of the Help Center is applicable if your business is registered in Indonesia. Your contracting entity under the TikTok for Business Advertising Terms for Ad Services will either be PT MP Games or TikTok Pte. Ltd. To find your contracting entity, you may refer to TikTok for Business Advertising Terms or the entity name indicated in your invoice.

1. If you are contracting with PT MP Games

1.1 Value Added Tax ("VAT")

VAT will be collected on invoice issuance according to the prevailing VAT rate. Tax Invoice (Faktur Pajak) will be sent together with your commercial invoice in the form of a URL link by noreply-invoice@mail.bytedance.net. You may directly download the Tax Invoice for each relevant Commercial Invoice by clicking the given URL link within the invoice email without any prior registration required.

If you are a State-Owned Enterprise (Badan Usaha Milik Negara) with a respective VAT collector status ("WAPU PPN") as stipulated by the Indonesian tax regulations, you shall provide us with the proof of VAT payment ("Surat Setoran Pajak - SSP/ Bukti Penerimaan Negara - BPN") of each Tax Invoice issued to you to IDO-WHTSLIP@commercial.tiktok.com, to avoid having an outstanding balance in your account. Please send us a copy of the SSP/ BPN at the latest by the end of the month following the issuance date of the Tax Invoice (e.g., if your Tax Invoice is issued on 2 March, then the SSP/ BPN should be sent to us by 30 April). The SSP/ BPN shall include the following information:

• PT MP Games' name

• PT MP Games' address

• PT MP Games' NPWP number

• Tax invoice serial number & code

1.2 Withholding Tax ("WHT")

Referring to Indonesia Tax Law, the rendering of services to you should fall under Article 23 withholding tax. If you wish to withhold a 2% withholding tax on your payment, please send us the withholding tax slips (Bukti Potong) to avoid having an outstanding balance in your account.

Kindly send us the withholding tax slips (bukti potong) no later than thirty (30) days after the payment date or when it has been reported in your withholding tax returns. Failure to provide the required withholding tax slips may result in the collection of the outstanding balance.

Instruction for withholding tax slips is as follows:

• ​If the withholding tax slip is an electronic tax slip or e-bupot with a QR code, please send it to the following email: IDO-WHTSLIP@commercial.tiktok.com. Please state the email subject as Your company name - Indonesia Withholding Tax Slip.

• ​If the withholding tax slip is not an electronic tax slip or e-bupot with a QR code, the original hardcopy must be sent to our mailing address (att. Tax Department) as written on our commercial invoice issued to you.

1.3 Changes in information and Revision requests

In the event that you have made any changes to your tax information, you shall notify your Partnership Manager and update your tax information provided to us in a timely manner to avoid inaccurate information being stated on the invoice by providing the following supporting documents:

• ​New Tax ID (NPWP)

• ​New Taxable Entrepreneur certificate (SPPKP), if you have registered for VAT

If your information changes require further invoice revision, you shall notify and provide us with the supporting documents above latest by the 20th of the month following the invoice date (e.g. invoice dated 31 January should be informed for revision latest by 20 February).

2. If you are contracting with TikTok Pte. Ltd.

2.1 Value Added Tax ("VAT")

From 1 September 2020 onwards, TikTok Pte Ltd is responsible for determining, collecting, and remitting VAT on the sale of Ads Services in Indonesia. VAT will be collected according to the prevailing VAT rate in Indonesia upon your purchase if you satisfy any of the criteria below:

• ​domiciled in Indonesia; or

• ​make payment using debit, credit or other payment facilities provided by an institution in Indonesia; or

• ​enter into transactions using an internet protocol address in Indonesia, or using a phone number with an Indonesian country code.

The receipts or invoices issued by TikTok Pte. Ltd. containing your registered name and Tax ID number (NPWP) will be treated as equivalent to VAT collection evidence (dipersamakan dengan Faktur Pajak), and could be used to claim input VAT credit if you are a VAT registrant in Indonesia (Pengusaha Kena Pajak). Please go to Account info - Account Setup to fill in or update your Business name and NPWP in time.

2.2 Withholding Tax ("WHT")

Your Ad Service payment to TikTok Pte. Ltd. is subject to Article 26 withholding tax for offshore transaction. According to the Tax Treaty concluded between Singapore and Indonesia as well as the Indonesian withholding tax regulations under Article 26, Advertising fees charged by TikTok Pte. Ltd. to you should be exempt from Article 26 withholding tax in Indonesia (0% withholding tax).

If you would like request the supporting documents of DGT form and Certificate of Residence ("COR") of TikTok Pte. Ltd. to file along with your Article 23/26 withholding tax returns, please contact the Partnership Manager in charge of your account.

If you don't have a Partnership Manager, you may also request the COR and DGT form by raising a help ticket through your TikTok Ads Manager Platform. For more information on how to raise a ticket, you may refer to How to Contact TikTok Business Support.

2.3 Changes in information and Revision requests

In the event that you have made any changes to your tax information, kindly update your tax information in your Account Setup or contact your Partnership Manager.

Note: TikTok is unable to advise you on tax matters. Please contact your tax adviser or local tax authority for any questions on tax matters.