Chihuahua, Chih., March 23, 2022.

Dear Clients and Friends,

We hereby inform you that on March 9, 2022, communication 013/2022 was published through the transition portal of the Tax Administration Service, establishing a new extension that extends the period to issue the Carta Porte complement without penalties, defining the new date as September 30, 2022.

For the purposes of this extension, the Tax Administration Service, in turn, published the first advance version of the Third Resolution of Modifications to the Miscellaneous Fiscal Resolution, in its reform to the Forty-seventh Transitory, informing taxpayers that they can do mandatory use of the Carta Porte complement, without it complying with all the requirements (until the new date indicated for such purposes).

The Tax Administration Service released the first draft of the third resolution of amendments by which the transition period is extended to issue the Carta Porte complement without penalties for errors, defining the new date as September 30, 2022.

For further information on this matter, please contact Mr. Sergio Humberto Salas Medrano, Partner of the Fiscal and Administrative Area, at the following e-mail address: ssalas@iclmx.com.

Lic. Sergio H. Salas Medrano.

Inintegrum Corporación Legal, S.C.