Chihuahua, Chih., January 18th, 2019.

Dear Clients and Friends,

We hereby inform you of the possibility to contest the Income Law of the State of Chihuahua for the fiscal year 2019, published in the Official State Gazette on December 29th 2018, as well as the Treasury Law of the State of Chihuahua, published in the Official State Gazette on December 31th 2018, regarding the Professions and Profitable Activities tax, through an Indirect Amparo Trial, according to the following:

The Treasury Law of the State of Chihuahua in Section I, Chapter I, Title Two establishes the collection of said tax. The aforementioned, taxes the income, either in cash or in kind, earned by a person that independently carries out any profession; art, trade, technical, sports or cultural activity; acts as an agent of credit institutions, insurance or bonds, through the exploitation of a customs patent; or any other related activity.

On the other hand, it establishes that individuals who receive an income from the herein described activities are subject to this tax. It is important to note that when individuals are organized in professional groups, associations, civil companies or any similar partnership, they will be subjects to the tax in proportion of their share on the organization’s income.

The fee for this tax is of 2% of the total income earned by the performance of the previously described activities. It is important to note that the deadline to file the suit for said trial ends on February 12th 2019.

For more information regarding this topic, please do not hesitate to contact Mr. Sergio Humberto Salas Medrano, Partner of the Fiscal and Administrative Area, at his email ssalas@iclmx.com, as well as Mrs. Ana Gabriela Moreno Luna, at her email amoreno@iclmx.com, and Mr. Fernando Antonio Borunda Bustamante at his email fborunda@iclmx.com.

Mr. Sergio H. Salas Medrano.

Inintegrum Corporación Legal, S.C.