Chihuahua, Chih., May 31st, 2022.

Dear Clients and friends,

We hereby inform you that, the Mexican Social Security Institute has the power to rectify the occupational hazard insurance premium reported by the employer in the month of February of each year, if the calculation does not comply with the provisions of the Social Security Law and the Social Security Law Regulations on Issues such as Enrollment, Classification of Companies, Collection and Taxation.

This rectification causes an increase in the premiums payable by the employer for occupational risk insurance and is usually accompanied by a fine, since it is considered that the violation of calculating the premium with false or incomplete data was committed, pursuant to articles 304-A and 304-B of the Social Security Law.

Given the above, we offer you the possibility of appealing the rectification resolution and the corresponding fine, by means of a trial before the Federal Court of Administrative Justice.

Please note that you have a term of 30 business days following the date on which the notification of the resolutions in question becomes effective for the filing of the lawsuit.

For further information on this matter, please do not hesitate to contact Mr. Sergio Humberto Salas Medrano, Partner of the Fiscal and Administrative Area, at ssalas@iclmx.com.

Mr. Sergio H. Salas Medrano.

Inintegrum Corporación Legal, S.C.