Chihuahua, Chih., February 6th, 2019.

Dear Clients and Friends,

We hereby would like to inform you of the possibility to contest, by means of the amparo trail, the constitutionality of the Revenue Law of several of the municipalities in the Country for the 2019 fiscal year, specifically the Fees for the Public Lighting Service (D.A.P. or S.P.U. for its acronym in Spanish), according to the following:

The fee charged for the public lighting service is often referred to in the Local Codes of the States, establishing as its purpose the public lighting service that the town grants through its contractors in the streets, squares, gardens and other public places; and establishing as its subjects the consumers of electricity, where a fee of rights for such services are annually approved by the States Congress. Also, the payment for public lighting will be covered by the taxpayers, according to the established fees for that regard.

Now, in order for the previous articles to be enforced, they depend on the annual publication of the Revenue Law for the Municipalities for the fiscal year of 2019 and its corresponding charge for the payment of the town fees, which happened on December 2018.

In that regard, we inform you that the Supreme Court of Justice has judgments that consider the payment of this fee as unlawful, granting us 15 days after the payment of the bill of the Federal Electricity Commission for January 2019 to file the necessary legal action.

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.