Chihuahua, Chih., January 12, 2021.

Dear clients and friends,

We hereby would like to inform you of the possibility to contest, by means of the amparo trial, the constitutionality of the Revenue Law of several of the municipalities in the Country for the 2021 fiscal year, specifically the Fees for the Public Lighting Service (D.A.P. or S.P.U. as its acronym in Spanish), according to the following:

The fee charged for the public lighting service is often referred to in the Municipal Codes of the States, establishing as its purpose the public lighting service that the town provides, through its contractors, in the streets, squares, gardens and other public places; and establishing as its subjects the consumers of electricity, as considered in the annual rates for such services are annually approved and issued by the States Congress. In addition, the payment for public lighting will be covered by the taxpayers, according to the established fees for that regard.

That being said, 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 2021 and its corresponding rates for the payment of municipal fees, which occurred on December 2020.

In that regard, we inform you that the Mexican Supreme Court of Justice has issued judgments that consider the payment of this fee as unlawful, granting the taxpayer 15 days after the payment of the Federal Electricity Commission’s bill for the month of January, 2021, 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.

Mr. Sergio H. Salas Medrano.
Inintegrum Corporación Legal, S.C.