Chihuahua, Chih., January 18, 2021.

Dear Clients and Friends,

We hereby inform you that on December 29^th, 2020, the Miscellaneous Tax Resolution for 2021 was published in the Federal Official Gazette, which will be in force as of January 1^st, 2021 and until December 31^st, 2021, thus herein we detail the main rules foreseen:

INCOME TAX (ISR):

• Foreign legal figures. Rule 3.1.22. This rule is modified to remove the reference to the daily average participation, as well as the procedure to determine it.
• Deductible loss on the sale of shares Rule 3.3.1.46. The rule referring to the notice that must be filed resulting from the determination of a deductible loss on the sale of shares and other securities outside the Stock Market, already foreseen in a technical form (4/ISR), is repealed. This rule only provides a basis for the notice to be filed pursuant such form.
• Maquila The referred rules are added, and provide the procedure to determine the total value of the assets used in the maquila operation during the fiscal year, and the obligation to file the information report pursuant form 118/ISR “Information Report of Manufacturing, Maquiladora and Export Services Companies (DIEMSE)”. Such provisions were foreseen in Section 2.8.9 of the 2019 Miscellaneous Tax Resolution.

VALUE ADDED TAX (VAT):

• Immediate VAT tax refund to taxpayers withholding the tax for the acquisition of waste. Rule 4.1.1.
• VAT tax refund due to fixed asset investment projects. Rule 4.1.6.
• Report of VAT withholdings from personnel services. Rule 4.1.11.

FEDERATION TAX CODE:

• Procedure foreseen in a Treaty to Avoid Double Taxation. Rule 2.1.32.
• Precautionary guarantee before third parties related to the taxpayer or any person considered as jointly liable.
• Procedure to temporarily restrict the use of Digital Stamp Certificate (CSD) for issuing CFDI and to correct the irregularity or contest said cause. Rule 2.2.14.
• Return of VAT balances for taxpayers who produce and distribute food products for taxpayers who produce and distribute patent medicines. Rules 2.3.13 and 2.3.14.
• Verification of the tax identification number of the partners, shareholders or legal representatives Rule 2.4.21.
• CFDI for goods transportations. Rule 2.7.1.9.
• Filing of the 2020 Tax Report. Rule 2.12.2.
• Filing and payment of supplementary reports of provisional or final payments. Rule 2.8.4.4.
• Filing of supplementary reports of the corresponding fiscal year, for natural persons and legal entities. Rule 2.8.4.5.

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.

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