Annex 16 of the 2024 Miscellaneous Fiscal Resolution: Financial Statement Audit Report for Tax Purposes (SIPRED 2023) Type I

12 DIARIO OFICIAL Monday, January 29, 2024 SECRETARY OF FINANCE AND PUBLIC CREDIT ANNEX 16 of the 2024 Miscellaneous Fiscal Resolution, published on December 29, 2023. At the margin, a seal with the National Coat of Arms, which says: United Mexican States.- FINANCE.- Secretary of Finance and Public Credit.- Tax Administration Service.

ANNEX 16 OF THE 2024 MISCELLANEOUS FISCAL RESOLUTION Financial Statement Audit Report for Tax Purposes (SIPRED 2023) Type I

For the purposes of articles 32-A, fifth paragraph, and 52, fraction IV of the Federal Tax Code (CFF), in relation to rules 1.9., fraction XIV and 2.10.6., the integration and characteristics instructions, as well as the guide formats for the presentation of the financial statement audit report, using the 2023 Audit Report Presentation System (SIPRED 2023) Type I, are made known, as follows:

Content This annex is integrated by the integration and characteristics instructions, the guide formats for the presentation of the financial statement audit report for tax purposes issued by a registered public accountant, and the questionnaires regarding the review carried out by the public accountant, for the fiscal year 2023, using the 2023 Audit Report Presentation System (SIPRED 2023), applicable to the types of reports mentioned.

Instructions for the integration and presentation of the financial statement audit report for tax purposes issued by a registered public accountant, for the fiscal year 2023, using the 2023 Audit Report Presentation System (SIPRED 2023). Characteristics instructions for filling out and presenting the financial statement audit report for tax purposes issued by a registered public accountant, for the fiscal year 2023 using the 2023 Audit Report Presentation System (SIPRED 2023).

A. Guide format for the presentation of the general tax audit report of financial statements, for the fiscal year 2023. Fiscal diagnosis questionnaire (Public Accountant Review). Transfer pricing questionnaire (Public Accountant Review).

B. Guide format for the presentation of the tax audit report of financial statements, applicable to corporate taxpayers who pay taxes as coordinated entities and under the agricultural, livestock, forestry, and fishing regime, and to natural persons who are exclusively dedicated to the activities of land freight or passenger transport for the fiscal year 2023. Fiscal diagnosis questionnaire (Public Accountant Review). Transfer pricing questionnaire (Public Accountant Review).

C. Guide format for the presentation of the tax audit report of financial statements, applicable to exchange houses, for the fiscal year 2023. Fiscal diagnosis questionnaire (Public Accountant Review). Transfer pricing questionnaire (Public Accountant Review).

D. Guide format for the presentation of the tax audit report of financial statements of non-bank financial intermediaries, applicable to credit unions, general warehouse receipts, financial lessors, factoring companies, regulated multiple-object financial companies, savings and credit entities for popular use in accordance with the Savings and Credit Popular Law, and other non-bank financial intermediaries, for the fiscal year 2023. Fiscal diagnosis questionnaire (Public Accountant Review). Transfer pricing questionnaire (Public Accountant Review).

E. Guide format for the presentation of the tax audit report of financial statements of investment funds of capital, equity, and debt instruments, for the fiscal year 2023. Fiscal diagnosis questionnaire (Public Accountant Review). Transfer pricing questionnaire (Public Accountant Review).

Monday, January 29, 2024 DIARIO OFICIAL 13

Instructions for the integration and presentation of the financial statement audit report for tax purposes issued by a registered public accountant, for the fiscal year 2023, using the 2023 Audit Report Presentation System (SIPRED 2023), applicable to the following types of reports: A. General financial statements. B. Taxpayers who pay taxes as coordinated entities and under the agricultural, livestock, forestry, and fishing regime, and natural persons who are exclusively dedicated to land freight or passenger transport activities. C. Exchange houses. D. Non-bank financial intermediaries. E. Investment funds.

I.- Package used for the generation of the report. SIPRED 2023.

II.- Presentation of the tax report. The presentation is integrated by: The annexes of the report generated through SIPRED 2023. The opinion of the registered public accountant who audits and the report on the review of the taxpayer's fiscal situation, as well as: The fiscal diagnosis questionnaire prepared by the public accountant. The transfer pricing questionnaire prepared by the public accountant. In applicable cases, additional information to the report.

III.- General characteristics. A.- File name. The information will be integrated into a single encrypted and zipped file with the .sb2x extension, which will be composed of 26 characters (including the extension) and will contain the information indicated in point II above.

B.- The information of each report will be integrated as follows. General Financial Statements.

No. of reference of the annex	Data to contain
	Fixed Data:
	Identification Data:
	- Taxpayer.
	- Public Accountant.
	- Legal Representative.
	General Data.
	Report information regarding:
1.	Financial Position Statement.
2.	Comprehensive Income Statement.
3.	Statement of Changes in Equity.
4.	Statement of Cash Flows.
4.1.	Notes to the financial statements.
5.	Analytical integration of sales or net income.
6.	Determination of the cost of goods sold for accounting and Income Tax purposes.
7.	Comparative analysis of expense sub-accounts.
8.	Comparative analysis of the comprehensive financing income sub-accounts.
9.	List of contributions due from the taxpayer as a direct subject or in their capacity as a withholding agent.
9.1.	Declaration.
10.	List of contributions payable.

14 DIARIO OFICIAL Monday, January 29, 2024

No. of reference of the annex	Data to contain
11.	Reconciliation between accounting and fiscal results for Income Tax purposes.
12.	Financial derivative operations contracted with residents abroad.
13.	Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico.
14.	Partners or shareholders who held shares or equity interests.
15.	Reconciliation between audited income according to the comprehensive income statement and those accumulative for Income Tax purposes and the total of acts or activities for Value Added Tax purposes.
16.	Transactions with related parties.
17.	Taxpayer information on their transactions with related parties.
18.	Informative data.
19.	Operations carried out with residents abroad.
20.	Investments.
21.	Accounts and documents receivable and payable in national and foreign currency.
22.	Loans.
23.	Integration of tax losses from previous years.
24.	Operations subject to preferential tax regimes.
25.	Deduction of net interest of the year (for the purposes of article 28, fraction XXXII of the LISR).

The questionnaires indicated below contain information relative to the review carried out by the registered public accountant on the taxpayer's financial statements, which form part of the report on the review of the taxpayer's fiscal situation. Fiscal diagnosis questionnaire (public accountant review). Transfer pricing questionnaire (public accountant review).

Taxpayers who pay taxes as coordinated entities and under the agricultural, livestock, forestry, and fishing regime, and natural persons who are exclusively dedicated to land freight or passenger transport activities.

No. of reference of the annex	Data to contain
	Fixed Data:
	Identification Data:
	- Taxpayer.
	- Public Accountant.
	- Legal Representative.
	General Data.
	Report information regarding:
1.	Financial Position Statement.
2.	Comprehensive Income Statement.
3.	Statement of Changes in Equity.
4.	Statement of Cash Flows.
4.1.	Notes to the financial statements.
5.	Analytical integration of sales or net income.
6.	Determination of the cost of goods sold for accounting and Income Tax purposes.
7.	Comparative analysis of expense sub-accounts.
8.	Comparative analysis of the comprehensive financing income sub-accounts.
9.	List of contributions due from the taxpayer as a direct subject or in their capacity as a withholding agent.
9.1.	Declaration.

Monday, January 29, 2024 DIARIO OFICIAL 15

No. of reference of the annex	Data to contain
10.	List of contributions payable.
11.	Reconciliation between accounting and fiscal results for Income Tax purposes.
12.	Financial derivative operations contracted with residents abroad.
13.	Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico.
14.	Partners or shareholders who held shares or equity interests.
15.	Reconciliation between audited income according to the comprehensive income statement and those accumulative for Income Tax purposes and the total of acts or activities for Value Added Tax purposes.
16.	Transactions with related parties.
17.	Taxpayer information on their transactions with related parties.
18.	Informative data.
19.	Information on the members of the coordinated corporate entities.
20.	Operations carried out with residents abroad.
21.	Investments.
22.	Accounts and documents receivable and payable in national and foreign currency.
23.	Loans.
24.	Integration of tax losses from previous years.
25.	Operations subject to preferential tax regimes.
26.	Deduction of net interest of the year (for the purposes of article 28, fraction XXXII of the LISR).

The questionnaires indicated below contain information relative to the review carried out by the registered public accountant on the taxpayer's financial statements, which form part of the report on the review of the taxpayer's fiscal situation. Fiscal diagnosis questionnaire (public accountant review). Transfer pricing questionnaire (public accountant review).

Exchange houses.

No. of reference of the annex	Data to contain
	Fixed Data:
	Identification Data:
	- Taxpayer.
	- Public Accountant.
	- Legal Representative.
	General Data.
	Report information regarding:
1.	General Balance Sheet.
2.	Income Statement.
3.	Statement of Changes in Equity.
4.	Statement of Cash Flows.
4.1.	Notes to the financial statements.
5.	Comparative analysis of income statement accounts.
6.	List of contributions due from the taxpayer as a direct subject or in their capacity as a withholding agent.
6.1.	Declaration.
7.	List of contributions payable.
8.	Reconciliation between accounting and fiscal results for Income Tax purposes.
9.	Financial derivative operations.

16 DIARIO OFICIAL Monday, January 29, 2024

No. of reference of the annex	Data to contain
10.	Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico.
11.	Partners or shareholders who held shares or equity interests.
12.	Transactions with related parties.
13.	Taxpayer information on transactions with related parties.
14.	Informative data.
15.	Operations carried out with residents abroad.
16.	Investments.
17.	Loans.
18.	Integration of tax losses from previous years.
19.	Operations subject to preferential tax regimes.
20.	Deduction of net interest of the year (for the purposes of article 28, fraction XXXII of the LISR).

The questionnaires indicated below contain information relative to the review carried out by the registered public accountant on the taxpayer's financial statements, which form part of the report on the review of the taxpayer's fiscal situation. Fiscal diagnosis questionnaire (public accountant review). Transfer pricing questionnaire (public accountant review).

Non-bank financial intermediaries.

No. of reference of the annex	Data to contain
	Fixed Data:
	Identification Data:
	- Taxpayer.
	- Public Accountant.
	- Legal Representative.
	General Data.
	Report information regarding:
1.	General Balance Sheet.
2.	Income Statement.
3.	Statement of Changes in Equity.
4.	Statement of Cash Flows.
4.1.	Notes to the financial statements.
5.	Determination of the cost of goods sold for accounting and Income Tax purposes.
6.	Comparative analysis of income statement accounts.
7.	List of contributions due from the taxpayer as a direct subject or in their capacity as a withholding agent.
7.1.	Declaration.
8.	List of contributions payable.
9.	Reconciliation between accounting and fiscal results for Income Tax purposes.
10.	Financial derivative operations.
11.	Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico.
12.	Partners or shareholders who held shares or equity interests.
13.	Transactions with related parties.
14.	Taxpayer information on their transactions with related parties.
15.	Informative data.

Monday, January 29, 2024 DIARIO OFICIAL 17

No. of reference of the annex	Data to contain
16.	Operations carried out with residents abroad.
17.	Investments.
18.	Loans.
19.	Integration of tax losses from previous years.
20.	Operations subject to preferential tax regimes.
21.	Deduction of net interest of the year (for the purposes of article 28, fraction XXXII of the LISR).

The questionnaires indicated below contain information relative to the review carried out by the registered public accountant on the taxpayer's financial statements, which form part of the report on the review of the taxpayer's fiscal situation. Fiscal diagnosis questionnaire (public accountant review). Transfer pricing questionnaire (public accountant review).

Investment funds.

No. of reference of the annex	Data to contain
	Fixed Data:
	Identification Data:
	- Taxpayer.
	- Public Accountant.
	- Legal Representative.
	General Data.
	Report information regarding:
1.	General Balance Sheet.
2.	Income Statement.
3.	Statement of Changes in Equity.
4.	Statement of Investment Portfolio Valuation.
4.1.	Notes to the financial statements.
5.	Comparative analysis of income statement accounts.
6.	List of contributions due from the taxpayer as a direct subject or in their capacity as a withholding agent.
6.1.	Declaration.
7.	List of contributions payable.
8.	Reconciliation between accounting and fiscal results for Income Tax purposes.
9.	Financial derivative operations.
10.	Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico.
11.	Partners or shareholders who held shares or equity interests.
12.	Transactions with related parties.
13.	Taxpayer information on their transactions with related parties.
14.	Informative data.
15.	Operations carried out with residents abroad.
16.	Investments.
17.	Loans.
18.	Integration of tax losses from previous years.
19.	Operations subject to preferential tax regimes.
20.	Deduction of net interest of the year (for the purposes of article 28, fraction XXXII of the LISR).

The questionnaires indicated below contain information relative to the review carried out by the registered public accountant on the taxpayer's financial statements, which form part of the report on the review of the taxpayer's fiscal situation. Fiscal diagnosis questionnaire (public accountant review). Transfer pricing questionnaire (public accountant review).

18 DIARIO OFICIAL Monday, January 29, 2024

C.- Presentation format in SIPRED 2023. The information is integrated by identification data, general data, basic financial statements, notes thereto, explanation of variations, reconciliations, integrations, determinations, and lists; and will be presented in a linear vertical form, according to the specific rules with which the system operates. It also contains the opinion, the report on the review of the taxpayer's fiscal situation, the fiscal diagnosis questionnaire prepared by the public accountant, the public accountant's questionnaire on transfer pricing, and, in applicable cases, the additional information to the report.

D.- Presentation of the information. The reports must be prepared and prepared for sending invariably in the system called SIPRED 2023, developed by the Tax Administration Service. In the formats of the annexes, columns cannot be added, nor can lines with indices be added, except for the integration of concepts called "others" or in cases where the system itself allows it; however, it is possible to add notes to them, in accordance with appendix III technical notes of this instruction, as well as the explanations of the variations. It should be noted that the amounts of the data to be provided in the annexes of the report that are not used, may be left blank or a zero may be entered to avoid errors in omission of capture, except in those indices that the system itself indicates should not be left blank and it will be required that at least a zero be entered. The information must be presented respecting the structure of construction and data encryption of SIPRED 2023. Likewise, under no circumstances may it be presented or edited with any other software. In the presentation of the amounts, formulas, sums, and any type of operation or routine included in SIPRED 2023 may be used. To write the texts of the notes to the financial statements, the declaration of contributions due from the taxpayer as a direct subject or in their capacity as a withholding agent, the opinion, the report on the review of the taxpayer's fiscal situation, the additional information to the report, the explanation of the variations, special characters (commas, periods, parentheses, brackets, etc.) may be used. The notes to the financial statements, the declaration, the opinion, the report, the fiscal diagnosis questionnaire must be completed obligatorily in all cases and, when applicable to the taxpayer, also the transfer pricing questionnaire and the explanation of the variations. In the case of text information, they must contain a minimum of 100 characters. In the case of using the additional information annex, a minimum of 100 characters must be captured. With the aim of making annotations of the financial statements, lists, and reconciliations that will be related to the notes thereto, the reference will be noted immediately after the name of the account or sub-account to be referenced by inserting a note through the system with a maximum of 250 characters. In notes related to accounts added via added indices, the index to which the note refers must be indicated. Example: Note of index 01010015000100... All data in the cells will be captured according to the system's own validation rules. Variations from one year to the next of the accounts that represent for the item in question a result above 14% in the column called "percentage of variation in pesos" with respect to the previous year will be explained, and always provided that for said item a result of at least 4% has been determined in the columns corresponding to the percentage in relation to the total of the concept being integrated. Financial Position Statement. Of the total assets. Analytical integration of sales or net income. Of the total of updated sales or net income. Comparative analysis of expense sub-accounts. Of the total updated expenses.

IV.- Specific characteristics. A.- The columns. The number of columns established for each of the specific annexes must be respected. Under no circumstances shall extra columns, files, or annexes be incorporated. The notes to the financial statements, the declaration, the opinion, the report, the additional information, and the explanation of the variations will not have index columns.

Monday, January 29, 2024 OFFICIAL GAZETTE 19 B.- The indices. Nine alphanumeric characters will be used for identification data and general data, and fourteen numeric characters for the other appendices. The treatment of the index will be as an alphanumeric character. The justification of the index characters will be centered. C.- The concepts. All texts used will be presented in uppercase letters and cannot contain special signs (commas, brackets, parentheses, etc.). They can be captured in lowercase; however, SIPRED 2023 automatically converts them to uppercase. D.- The amounts. Amount figures may contain formulas, but no special signs (peso sign, commas, periods, brackets, or parentheses); they must consist only of digits from 0 to 9. Symbols such as parentheses, thousands separators, etc., will only be those assigned by the system (according to the user's chosen configuration). Negative amounts must be captured with a negative sign, with the sign preceding the amount, but they can be displayed with parentheses (according to the user's chosen configuration). Numeric fields containing information will be justified to the right. Amounts must invariably be recorded in pesos, not in thousands of pesos. Quantities representing percentages must be captured with integers and 2 decimal places, without the percentage sign, except in cases where such quantities represent an update factor, in which case they must contain integers and 4 decimal places. Examples: 10 % Will be written as 10.00 28 % Will be written as 28.00 2.89078 Will be written as 2.8907 4.56320 Will be written as 4.5632

V.- Terminology used. Electronic acceptance receipt.- Message of acceptance of the report, which the SAT issues and sends via internet, to the email address of the public accountant and the taxpayer, with the digital seal. Alphabetic.- When only letters are captured. Alphanumeric.- When a combination of letter(s) and/or number(s) is captured. Bytes.- Unit of magnetic storage measurement equivalent to 8 bits (binary digit) or to one character of information. Character.- It is the representation of any letter or number individually. Cell.- Defined by the intersection of a column and a row. Copy.- Instruction that allows copying one or more files to another disk as well as selected text within the same or different document. Directory.- Structure that groups a set of files or subdirectories. Digital document.- Any message of data containing information or writing generated, sent, received, or archived by electronic means. Encrypted.- File format which, following a set of methods, hides its content from all those to whom it is not addressed. Envelope or digital signature.- Process of integrating into the tax report the guarantee/digital certificate and private key of a sender and a guarantee/digital certificate of a recipient that allows guaranteeing the authenticity, integrity, confidentiality, and non-repudiation of the transmitted information. Guarantee / digital certificate (public key).- Electronic document containing a set of information to which a digital signature has been fixed by a certifying authority, in this case the Tax Administration Service, and is used to sign electronic documents. Inextricably linked to the private key. Internet.- Worldwide network that interconnects a large number of computing equipment.

20 OFFICIAL GAZETTE Monday, January 29, 2024 Kilobyte (KB).- Unit of storage measurement equivalent to 1024 bytes. Private key.- Password that allows identifying, together with the guarantee/digital certificate (public key), that the sender and recipient of the information are who they say they are. Megabyte (MB).- Unit of storage measurement equivalent to 1024 kilobytes. Numeric.- When only numbers are captured. Paste.- Instruction that allows pasting one or more files to another disk as well as pasting selected text within the same or different document. Digital seal.- Electronic message that certifies that a digital document was received by the corresponding authority at the hour and date recorded in the acceptance receipt. Subdirectory.- Storage structure that groups a set of files.

VI.- Procedures for using the SIPRED 2023 system. For the purposes of using SIPRED 2023, the following procedure will be followed: A.- Minimum computer equipment requirements: Intel Core i3® processor or higher at 1.7 GHz. 4 Gb in RAM memory (8gb recommended). Microsoft Windows® 7 operating system or later. Microsoft Office® 2010, 2013, or 2016 in 32 or 64 bits. Internet Explorer version 11 or higher. Total free hard disk space of 1 GB. B.- SIPRED installation procedure. The installation will be carried out following the instructions indicated in the system installation manual, which can be downloaded and consulted on the SAT portal. C.- Entry procedure. 1.- Start an Excel session. 2.- A new report will be generated and the identification data (of the taxpayer, registered public accountant, legal representative), general data, and subsequently the other appendices of the tax report will be filled out.

Appendix I Catalog of federal entity keys. 01 Aguascalientes 17 Morelos 02 Baja California 18 Nayarit 03 Baja California Sur 19 Nuevo León 04 Campeche 20 Oaxaca 05 Coahuila 21 Puebla 06 Colima 22 Querétaro 07 Chiapas 23 Quintana Roo 08 Chihuahua 24 San Luis Potosí 09 Mexico City 25 Sinaloa 10 Durango 26 Sonora 11 Guanajuato 27 Tabasco 12 Guerrero 28 Tamaulipas 13 Hidalgo 29 Tlaxcala 14 Jalisco 30 Veracruz 15 State of Mexico 31 Yucatán 16 Michoacán 32 Zacatecas SIPRED has this catalog from which the corresponding federal entity can be chosen.

Monday, January 29, 2024 OFFICIAL GAZETTE 21 Appendix II Catalog of activity keys for tax purposes. For the purposes of this appendix, the catalog of economic activities, valid on the date of submission of the report, will be applied; SIPRED contains this updated catalog, according to appendix 6 published in the Official Gazette of the Federation on July 21, 2014 of the 2014 Fiscal Miscellaneous Resolution and its corresponding modifications published in the same order on December 22, 2014, November 20, 2015, January 12, 2016, August 21, 2019, and May 12, 2020.

Appendix III Technical notes. General: Use of negative signs. When creditor accounts have a debit balance or debtor accounts have a credit balance, a negative sign will be prefixed to them, and when it concerns accounts whose balance can be either credit or debit, a negative sign must be placed in that account when: It represents a debit balance, but the account is located within a classification of creditor accounts. It represents a credit balance, but the account is located within a classification of debtor accounts. For better visualization, the system allows, at the user's choice, to view negative amounts in parentheses. Use of indices. Under no circumstances can indices named "total" be added, which by essence reflect the amount of a group of accounts or subaccounts. Indices cannot be added to break down the amount indicated in the preset index from which the added indices are derived. A preset index cannot be used to be occupied by another concept. Each index is composed of nine alphanumeric characters for identification data and general data, and fourteen numeric characters for the other appendices, which uniquely identify each concept. SIPRED will allow adding rows with indices in some preset places or notes to them, but will not allow adding columns. Rows that represent titles do not carry an index and therefore SIPRED will not allow recording any amount or data in them. Construction of new indices. In cases where the taxpayer has account names in their accounting different from those mentioned in the information appendices that make up the guide format of the tax report, they must locate these accounts in the concepts of said format that by their nature are analogous to the accounts to be incorporated, respecting the indices and concepts already established. In some specific cases defined in SIPRED itself, new concepts can be created, assigning them a new index according to the definition of indices mentioned above, provided that they have not been located as indicated in the previous paragraph. Likewise, when there are account concepts that are not included in the preset accounts, indices can be added to the predetermined accounts of others and reflect these concepts there. Differences in contributions determined by the registered public accountant. For the purposes of what is stated in the Fiscal Miscellaneous Resolution, the omissions referred to in said resolution will be those that the auditor detects during the normal course of their audit of the financial statements for tax purposes. When the registered public accountant determines differences in contributions owed by the taxpayer as the direct subject, or in their capacity as a withholding agent, in the following appendices to the tax report, they must make a detailed description of the review procedures applied that led them to determine these differences; the description must include a detailed explanation of the origin of the amounts determined as contribution differences, referencing the method or formula used in their review procedures that led them to identify these differences, considering their object, base, rate, or tariff (for the purposes of article 5, first paragraph of the Federal Tax Code); this description must be incorporated into the report on the review of the taxpayer's tax situation before recording their name and registration number with the General Administration of Federal Tax Audit.

22 OFFICIAL GAZETTE Monday, January 29, 2024 Additional information to the report. This sheet is for free text capture and will be used to provide additional information to that contained in the appendices of the report, or information that is not reflected in the appendices, such as that provided by societies that are split or merged; likewise, it can be used for the taxpayer or registered public accountant to make any type of clarification(s) and explanation(s) with respect to the information of any appendix of the report. Societies that are split. Societies that are split, in addition to presenting the information established above according to the type of report corresponding to them, will provide the following: I. The relationship regarding the percentage of shareholding participation of each shareholder corresponding to the year prior to the split, as well as the number, value, and nature of the shares that make up the social capital of the splitting society; II. The relationship of the shareholders of the split societies and of the splitting society, in the case that the latter survives, in which the number, value, and nature of the shares that make up the social capital of said societies are indicated by reason of the split; III. The financial position statement of the splitting society on the date of the split, and IV. A relationship containing the distribution of assets, liabilities, and capital transmitted by reason of the split. Societies that are merged. Societies that survive or arise by reason of a merger, in addition to the information established above according to the type of report corresponding to them, will provide a relationship of the partners or shareholders of the society that arises or survives by reason of the merger, indicating their social or shareholding participation on the date the merger was carried out, as well as the number, nominal value, and nature of the social parts or shares that make up the social capital on that same date. Any precision or expansion that one wished to point out with respect to the information provided of the taxpayer in any appendix to the tax report, the taxpayer can do it themselves or through the registered public accountant who reported, through the appendix called additional information. The technical notes mentioned below will be applicable for the types of reports that contain the information or data referred to by each of them. Identification data: Of the taxpayer. The capture of the taxpayer's identification data (with the exception of the RFC) can only be performed by obtaining the information registered in the Tax Administration Service (SAT), through the SAT portal, prior to identification with the taxpayer's e.firma. The information will be sent by the SAT via email to the taxpayer, contained in a file; with this information, the taxpayer's identification data will be filled out following the instructions specified in the SIPRED user manual, which can be downloaded and consulted on the SAT portal. When some of the taxpayer's data registered in the SAT do not match the current ones, they can be modified in the filling out of the report; however, the update of this data does not exempt them from presenting the corresponding change notice before the SAT. For the automatic filling that SIPRED performs of the concept called "name of the economic group to which it belongs," the description made to that effect in appendix 6 published in the Official Gazette of the Federation on July 21, 2014 of the 2014 Fiscal Miscellaneous Resolution and its corresponding modifications published in the same order, on December 22, 2014, November 20, 2015, January 12, 2016, August 21, 2019, and May 12, 2020, is taken into account, once the user defines their economic activity key, in the catalog contained in the application. Of the public accountant. The capture of the public accountant's identification data can only be performed by obtaining the information registered in the Tax Administration Service (SAT), through the SAT portal, prior to identification with the public accountant's e.firma. The information will be sent by the SAT via email to the public accountant, contained in a file; with this information, the public accountant's identification data will be filled out following the instructions specified in the SIPRED user manual, which can be downloaded and consulted on the SAT portal.

Monday, January 29, 2024 OFFICIAL GAZETTE 23 When the public accountant's address data registered in the SAT do not match the current ones, they can be modified in the filling out of the report; however, it is necessary to present the corresponding address change notice and notify the correct data of their address, before the General Administration of Federal Tax Audit, through the SAT Portal, via My Portal: https://portalsat.plataforma.sat.gob.mx/SATAuthenticator/AuthLogin/showLogin.action The capture of the firm's RFC data is mandatory; when the registered public accountant does not belong to any firm, they must record their own RFC. General data. (when applicable by the type of report in question). The capture of the data "opted to report their financial statements by accumulated income" (for the purposes of article 32-A CFF), "opted to report their financial statements by the value of their assets" (for the purposes of article 32-A CFF), and "opted to report their financial statements by the number of workers" (for the purposes of article 32-A CFF) is mandatory. When "no" is indicated in all of the data in the previous paragraph, the reason for presenting the report must be mentioned. The capture of the data "type of special taxpayer" is mandatory; the system displays a list containing the following concepts: 0.- none, 1.- merger, 2.- split, 3.- liquidation; 4.- trust, and 5.- participating associate; only one of them must be indicated, provided that the requirements established in article 32-A of the CFF are met. When obliged to determine the cost of sales, only one of the following data must be selected: When obliged to indicate the data, select the costing system used for tax purposes; the system displays a list containing the following concepts: 3.- absorption costing [historical costs], 4.- absorption costing [estimated predetermined costs], 5.- absorption costing and std. Cost method, 6.- system different from the above, and 7.- not applicable; only one of them must be indicated. The capture of the data: "type of opinion" is mandatory; the system displays a list containing the following concepts: 1.- unqualified opinion, 2.- qualified opinion with fiscal implications, 3.- qualified opinion without fiscal implications, 4.- adverse opinion with fiscal implications, 5.- adverse opinion without fiscal implications, and 6.- disclaimer of opinion; only one of them must be indicated. In its case, it is recommended to specify in the report on the review of the taxpayer's tax situation, why it was considered that the opinion in question had or did not have fiscal implications in the calculation of taxes or contributions, for which the following is recommended:

Type of opinion Observation 1.- Unqualified opinion. It will be understood that the taxpayer complies with fiscal provisions and the applicable accounting framework. 2.- Qualified opinion with fiscal implications. It will be understood that the taxpayer does not comply with some fiscal provision; consequently, there are unreported differences in the calculation of taxes or contributions. 3.- Qualified opinion without fiscal implications. It will be understood that the taxpayer does not adequately apply some norm of the accounting framework to which they are subject. However, they comply with the fiscal provisions to which they are subject, so there are no unreported differences in the calculation of taxes or contributions. 4.- Adverse opinion with fiscal implications. It will be understood that the taxpayer does not adequately apply some norm of the accounting framework to which they are subject and/or does not comply with some fiscal provision that led the auditor to issue an adverse opinion; consequently, there are unreported differences in the calculation of taxes or contributions. 5.- Adverse opinion without fiscal implications. It will be understood that the taxpayer does not adequately apply some norm of the accounting framework to which they are subject to such an extent that it led the auditor to issue an adverse opinion. However, they comply with the fiscal provisions to which they are subject, so there are no unreported differences in the calculation of taxes or contributions. 6.- Disclaimer of opinion. It will be understood that the auditor does not have elements to issue their opinion; consequently, they do not know if the taxpayer complied or not with the accounting framework to which they are subject or with their fiscal obligations.

24 OFFICIAL GAZETTE Monday, January 29, 2024 It must be indicated whether only one of the following data applies: cash flow statement: used the indirect method or cash flow statement: used the direct method. The information referred to by indices: RFC 1, 2, 3, 4 and 5, corresponds to the RFC of the individuals or legal entities that provided tax advice to the taxpayer through a written opinion during the fiscal year. When it is indicated whether in the data: operations with related parties were carried out, the annexes: operations with related parties and information of the taxpayer regarding its operations with related parties must be filled out. When it is indicated whether in the data: in the fiscal year, pending tax losses from previous years to be applied for the purposes of article 9, fraction II of the Income Tax Law (LISR) decreased, the annex integration of tax losses from previous years must be filled out. When it is indicated whether in the data: the taxpayer applied criteria contrary to those published in the Official Gazette (DOF) as non-binding criteria of tax and customs provisions, the number(s) of the criteria must be specified in the index specify the number(s) of the criterion/criteria of the general data of the report. This data refers to the criteria contained in annex 3 of the 2023 Miscellaneous Fiscal Resolution in force. When it is indicated whether in the data: obtained any resolution from the SAT, the SHCP or the PRODECON that has affected its fiscal situation during the fiscal year, it must be indicated in the concept it is about, whether it is a consultation or an authorization; in addition, it will be indicated whether compliance with what was established in the resolution was given, in the concept named were the requirements established in the resolution complied with; likewise, the numbers of the official documents and their dates must be specified in the indices: official document number 1, 2 and 3 and date of official document 1, 2 and 3, of the general data of the report. When it is indicated whether in the data: obtained any favorable resolution from jurisdictional authorities that has affected its fiscal situation during the fiscal year (includes PTU), the numbers of the resolutions and their dates must be specified in the indices: resolution number 1, 2 and 3 and date of the resolution 1, 2 and 3, of the general data of the report. When it is indicated whether in the data: carried out derivative financial operations that had fiscal effects during the fiscal year in the Income Tax, the annex derivative financial operations contracted with residents in foreign countries and in Mexico must be filled out. When it is indicated whether in the data: maintained permanent investments in subsidiaries, associates and affiliates during the fiscal year, the annex permanent investments in subsidiaries, associates and affiliates residents in foreign countries must be filled out. When it is indicated whether in the data: carried out operations with residents in foreign countries, the annex operations carried out with residents in foreign countries must be filled out. When it is indicated whether in the data: carried out operations with preferential tax regimes, through entities or foreign legal figures that are fiscally transparent abroad, the annex operations subject to preferential tax regimes must be filled out. When it is indicated whether in the data: maintained balances receivable and payable in national and foreign currency during the fiscal year, the annex accounts and documents receivable and payable in national and foreign currency must be filled out. When it is indicated whether in the data: obtained loans during the fiscal year, the annex loans must be filled out. When it is indicated whether in the data: has filed any means of defense against tax provisions, it must be clarified through the annex named additional information, the contested tax provision, the means of defense filed, as well as its status at the end of the fiscal year. When it is indicated whether in the data: indicates if it alienated shares or intangibles during the fiscal year, the name of the buyer must be indicated, as well as the name of the related party; additionally, it must note the total income from the sale of shares, total income from the sale of intangibles, total average cost of the alienated shares, and finally, the total amount of the original adjusted investment. The information of the indices that contain the questions related to the taxpayer's fiscal diagnosis questionnaire, whose answers will be the responsibility of the taxpayer itself, the answers will be reviewed and validated by the public accountant so that these answers are consistent with the result of its work in accordance with the Auditing Standards, and based on the scope of the selective tests of its audit; when it cannot validate the taxpayer's answers or disagrees with any of them, it must indicate the index number of the question and explain the reasons in the report on the review of the taxpayer's fiscal situation and, if applicable, make the corresponding reservations.

Monday, January 29, 2024 OFFICIAL GAZETTE 25 For the purpose of answering the previous questions, the taxpayer must carry out a self-diagnosis of compliance with the different tax provisions that are related. Public accountants must expressly state in their report on the review of the taxpayer's fiscal situation, any omission or non-compliance with tax provisions that they have detected when examining the taxpayer's fiscal situation, in accordance with rule 2.10.15 of the Miscellaneous Fiscal Resolution for 2023. Report on the review of the taxpayer's fiscal situation. For the purposes of articles 32-A and 52 of the Federal Tax Code, 58 fractions II and III of the Regulations of the Federal Tax Code, as well as with rules 2.10.15. and 2.10.19. of the Miscellaneous Fiscal Resolution for 2023, published on December 27, 2022 in the DOF, the text of the report must be subject to the formats used by the professional college, society or association of public accountants recognized by the corresponding educational authority. It is considered that the report of the registered public accountant is integrated by the independent auditor's report, as well as by the report on the review of the taxpayer's fiscal situation. Considering what is established in the International Auditing Standards applicable. When the taxpayer has made provisional payments in amounts lower than those it should have made according to the calculations of the public accountant who audited the financial statements and an annual contribution payable has been determined, if the taxpayer paid the corresponding update and surcharges, from the month in which the provisional payment should have been made until the month in which it presented its annual return, in the report on the review of the taxpayer's fiscal situation this clarification will be made, indicating the name of the contribution, the month or period to which the payment corresponds, the unpaid historical amount, the update and the surcharges paid. In these cases, differences will not be shown in those contributions in which such circumstance occurred. Statement of financial position (instruction not applicable for reports of the financial sector). In the index Unpaid Value Added Tax, the Value Added Tax that, although it appears in a fiscal voucher in favor of the taxpayer, for the acquisition of goods and services, or for the use or temporary enjoyment of goods, at the end of the fiscal year is pending payment, and therefore has the right to credit it until the moment it effectively pays it. In the index Value Added Tax not collected, the Value Added Tax that, although it appears in a fiscal voucher issued by the taxpayer, for the alienation of goods and services, or for granting the use or temporary enjoyment of goods, at the end of the fiscal year is pending collection, and therefore the taxpayer causes it until the moment it effectively collects it. The variations from one year to the next that represent for the item in question, a result above 14% in the column named percentage of variation in pesos with respect to the previous year and always that for said item a result of at least 4% has been determined in the columns corresponding to percentage in relation to the total of assets (current year) or percentage in relation to the total of assets (previous year) will be explained. example: Index Concept 2023 2022 Percentage in relation to total assets (fiscal year) Percentage in relation to total assets (fiscal year previous) Variation in pesos with respect to fiscal year previous Percentage of variation in pesos with respect to fiscal year previous Explain variation = > 4% = > 4% = > 14% 160100070 00000 Related parties 44,880,451 28,574,305 39.21 25.61 16,306,146.00 57.07 A loan was granted in the exercise to a related party... 16010078 000000 Total assets 114,471,457 111,560,641 Statement of comprehensive income (instruction not applicable for reports of the financial sector). For the filling out of this annex, it is necessary to previously capture the information from the annexes: analytical integration of sales or net income, determination of the cost of goods sold for accounting and Income Tax purposes (when obliged to fill out this annex), comparative analysis of expense sub-accounts, and comparative analysis of sub-accounts of comprehensive financing income. The information corresponding to the columns of related parties and non-related parties must be filled out. Optionally, the taxpayer may fill out the comparative information with the previous fiscal year.

26 OFFICIAL GAZETTE Monday, January 29, 2024 Statement of changes in equity. (instruction not applicable for reports of the financial sector). Due to the limitation to add new columns to the formats, in the statement of changes in equity, two columns for other creditor capital accounts and other debtor capital accounts have been included, which may be used when it is necessary to reflect equity concepts that do not have a specific column. When amounts are entered in the columns other creditor capital accounts and other debtor capital accounts, due to the fact that their balance is integrated by the amount of one or more accounts, the integration of the same must be presented immediately before the index balances as of December 31, 2022 or the index balances as of December 31, 2023, as applicable, consigning in the concept column the name of the accounts that integrate said balance and in the reference column, the amount corresponding to each account or concept. Statement of cash flows. (instruction not applicable for reports of the financial sector). Only the information corresponding to the method chosen by the taxpayer will be placed. Analytical integration of sales or net income. (instruction not applicable for reports of the financial sector). For the fiscal year 2023 to be in accordance with the modifications of the financial information standard B-3 statement of comprehensive income, there is no longer a separation of operating and non-operating income (other income), since both are operating, so in this annex the taxpayer's income that has no relation with its comprehensive financing income and, if applicable, with its participation in results of unconsolidated subsidiaries, associates and joint ventures will be integrated. The information corresponding to the columns of related parties and non-related parties must be filled out, for each fiscal year. In the analytical integration of sales or net income, in the columns named total accumulative for ISR and total non-accumulative for ISR, the amount that of the income concepts reported have fiscal effects will be placed. Non-accumulative income refers to accounting and non-fiscal items. The variations from one year to the next that represent for the item in question, a result above 14% in the column named percentage of variation in pesos with respect to the previous year and always that for said item a result of at least 4% has been determined in the columns corresponding to percentage in relation to the total of sales or net income updated (current year) or percentage in relation to the total of sales or net income updated (previous year) will be explained. Example: Index Concept 2023 2022 Percentage in relation to the total of sales or net income updated fiscal year) Percentage in relation to the total of sales or net income updated (fiscal year previous) Variation in pesos with respect to fiscal year previous Percentage of variation in pesos with respect to fiscal year previous Explain variation = > 4% = > 4% = > 14% 160500150 00000 Technical assistance. 64,880,000 48,674,305 58.00 44.00 16,205,695 33.00 Technical assistance was paid to a resident in foreign country... 160500280 00000 Total of sales and updated net income. 110,000,500 108,560,000 Determination of the cost of goods sold for accounting and Income Tax purposes. (instruction not applicable for reports of the financial sector, except for non-bank financial intermediaries). Taxpayers dedicated to the purchase and sale of goods for distribution will leave blank the determination of the cost of finished production. The information corresponding to the columns of related parties and non-related parties must be filled out, for each fiscal year.

Monday, January 29, 2024 OFFICIAL GAZETTE 27 Comparative analysis of expense sub-accounts. (instruction not applicable for reports of the financial sector). For the fiscal year 2023 to be in accordance with the modifications of the financial information standard B-3 statement of comprehensive income, other non-operating expenses (other expenses) are no longer presented separately from operating expenses, since they are operating, so this type of expenses will be included in this annex as other expenses other than manufacturing, sales, administration and general expenses. The information corresponding to the columns of related parties and non-related parties must be filled out, for each fiscal year. In the comparative analysis of expense sub-accounts, the columns named: total deductible for ISR and total non-deductible for ISR, will place the amount that of the expense concepts reported have a fiscal effect in the fiscal year being audited. Non-deductible items refer to accounting and non-fiscal items. The variations from one year to the next that represent for the item in question, a result above 14% in the column named percentage of variation in pesos with respect to the previous year and always that for said item a result of at least 4% has been determined in the columns corresponding to percentage in relation to the total of updated expenses (current year) or percentage in relation to the total of updated expenses (previous year) will be explained. Example: Index Concept 2023 2022 Percentage in relation to the total of updated expenses (fiscal year) Percentage in relation to the total of updated expenses (fiscal year previous) Variation in pesos with respect to fiscal year previous Percentage of variation in pesos with respect to fiscal year previous Explain variation = > 4% = > 4% = > 14% 160700670 00000 Patents and brands. 70,000,000 40,000,000 58.00 40.00 30,000,000 75.00 The acquisition of a brand was paid... 160700830 00000 Total of updated expenses. 120,000,000 100,000,000 Comparative analysis of sub-accounts of comprehensive financing income. (instruction not applicable for reports of the financial sector). In the comparative analysis of sub-accounts of comprehensive financing income, the columns named: accumulative or deductible for ISR, non-accumulative or not subject to ISR (income) non-deductible (expenses) for ISR, will place the amount that of the income or expense concepts reported, as applicable, have a fiscal effect. Non-deductible, non-accumulative or not subject items refer to accounting and non-fiscal items. The information corresponding to the columns of related parties and non-related parties must be filled out, for each fiscal year. Relationship of contributions payable by the taxpayer as a direct subject or in its capacity as a withholding agent. In this relationship, when there are differences between the column contribution determined by audit payable or in favor and the column contribution payable or balance in favor determined by the taxpayer, in one or more indices of the chapter: Income Tax. The differences detected in each of the indices of said chapter must be reported in the column of difference, in the corresponding index. The information revealed in the indices corresponding to the column contribution payable or balance in favor determined by the taxpayer, must correspond to the taxes effectively paid or to the balances in favor manifested by the taxpayer. As a direct subject. Or Value Added Tax, from the index sum of VAT caused in the months of the fiscal year to the index sum of VAT returned in the months of the fiscal year. Or Special Tax on Production and Services, from the index sum of IEPS caused in the months of the fiscal year to the index sum of IEPS returned in the months of the fiscal year. Or Tax on foreign trade the index total of Foreign Trade Taxes.

28 OFFICIAL GAZETTE Monday, January 29, 2024 In its capacity as a withholding agent. Other withheld contributions, from the index Special Tax on Production and Services withheld to the index others. Compensations made and returns obtained. Or Compensations made during the fiscal year of balances in favor originating from: the contributions indicated from the index Value Added Tax to the index other federal contributions. Or Compensations made during the fiscal year applied to the contributions indicated from the index Own Value Added Tax to the index other federal contributions. Or Returns obtained in the fiscal year, from the index Value Added Tax to the index other federal contributions. Or For the purposes of article 52, fraction III of the Federal Tax Code and fraction IV of rule 2.10.15. of the RMF 2023, it must be indicated that the review of compliance with tax obligations includes verifying that the taxpayer has the right to the balances in favor requested in the returns or applied in compensations that are carried out during the fiscal year subject to review and that the amounts pending to be returned or returned to the taxpayer by the tax authority derive from said balance. Any non-compliance or difference obtained in the audited fiscal year must be revealed. Likewise, it must be evaluated if said non-compliance represents a fiscal reservation and its quantification to reintegrate the amount corresponding to the same authority, in which case the difference must be reported in the relationship of contributions payable by the taxpayer in the item of the tax that has been returned or compensated improperly. Likewise, if at the date of presentation of the tax report the taxpayer does not show evidence of a favorable response from the authority regarding the return or compensation procedure to the registered public accountant, the latter must mention it in its report on the review of the taxpayer's fiscal situation. When in the column of rate, tariff or quota, several tax rates correspond, the word several will be written. In the following contributions as a direct subject, the taxpayer will fill out the data corresponding to the sum of the definitive monthly payments from January to December: Or Value Added Tax, from the index value of the acts or activities taxed at the rate of 16% to the index sum of VAT returned in the months of the fiscal year. Or Special Tax on Production and Services, from the index value of the acts or activities taxed at the rate of 3% to the index sum of IEPS returned in the months of the fiscal year. Income Tax on income subject to preferential tax regimes. In relation to this concept, the taxable base must be considered as the sum of all taxable income, profits or fiscal results that come from income subject to preferential tax regimes obtained by taxpayers through entities or foreign legal figures in which they participate, directly or indirectly, in the proportion corresponding to their participation in them, as well as by the income they obtain through entities or foreign legal figures that are fiscally transparent abroad, the sum of the tax caused by each of the investments for which a taxable base was generated and the tax paid in the fiscal year. Profits or fiscal results in which losses have been generated or amortized must be omitted, if applicable, that is, only taxable income, profits or fiscal results that have generated a taxable base for the causation and payment of Income Tax will be considered. Income Tax on distributed dividends not originating from CUFIN nor from CUFINRE and Income Tax on distributed dividends originating from CUFINRE. In relation to these concepts, in the column taxable base, the amount of the distributed dividend added with the Income Tax that must be paid in accordance with tax provisions must be indicated. Other income manifested as a natural person. In this concept, those income subject to the calculation of the annual tax not originating from business activities must be entered in the column of taxable base, no other column of this line must be filled out.

Monday, January 29, 2024 OFFICIAL GAZETTE 29

In the index "Other Income," the sum of the index "Other Income Manifested as a Natural Person" plus the taxable profit determined in the reconciliation between accounting and fiscal results for Income Tax purposes shall be entered in the taxable base column.

Regarding this concept, the enrolled certified public accountant may state, where applicable, in the "report on the review of the taxpayer's tax situation" that they did not audit said income and that it was provided to them by the taxpayer.

Fees for services rendered:

The index: National Institute of Migration (INM), corresponds to the fees for visitors without permission to perform remunerated activities (for the purposes of Article 8, Section I of the Federal Fees Law in force in 2023) and to migratory service fees (for the purposes of Article 12 of the Federal Fees Law in force in 2023).

The index: Services to Navigation in Mexican Airspace (SENEAM) corresponds to the fees established in Article 289, Sections I, II, and III of the Federal Fees Law, in force in 2023.

The index: Federal Telecommunications Institute (IFT) corresponds to the fees established in Articles 244-B, 244-C, 244-D, and 244-E of the Federal Fees Law in force in 2023.

In the index: other specify concept, the most representative federal fees in terms of amount that the taxpayer has incurred during the fiscal year shall be noted. In the case of taxpayers dedicated to mining activities, they must note the mining fees they have incurred.

Compensations made and refunds obtained.

Regarding these concepts, contributions corresponding to the same audited fiscal year, as well as compensations made and refunds obtained in the fiscal year for which the tax audit report is issued, which originate from previous fiscal years, shall be considered as compensations made during the fiscal year and refunds obtained in the fiscal year.

For the purposes of Article 52, Section III of the Federal Tax Code and Section IV of Rule 2.10.15. of the 2023 Fiscal Miscellaneous Resolution, it must be stated that the review of compliance with tax obligations includes verifying that the taxpayer has the right to the favorable balances requested in refunds or applied in compensations carried out during the fiscal year subject to review, and that the amounts pending to be refunded or refunded to the taxpayer by the tax authority derive from said balance. Any non-compliance or difference obtained in the audited fiscal year must be revealed. Likewise, it must be evaluated whether such non-compliance represents a tax qualification and its quantification to reintegrate the amount corresponding to the same authority, in which case the difference must be reported in the relationship of contributions payable by the taxpayer under the item of the tax that was refunded or compensated improperly. Similarly, if by the date of presentation of the tax audit report the taxpayer does not show evidence of a favorable response from the authority regarding the refund or compensation procedure, the enrolled certified public accountant must mention this in their report on the review of the taxpayer's tax situation.

Relationship of contributions to pay.

The contributions that have been incurred by the end of the audited fiscal year and are pending payment, according to the statement of financial position, shall be listed in the annex titled "relationship of contributions to pay," identifying them by type of contribution and within this, by month, fiscal year, or period of incurrence, indicating the amount payable that corresponds to the audited fiscal year, the amount payable originating from previous fiscal years, the sum of said amounts that represents the total of contributions to pay at the end of the audited fiscal year, identifying, where applicable, from the total of contributions, the amount of the contribution that is in litigation, the payment date, and the name of the credit institution or SAT in which the payment was made, or, where applicable, the operation number, or, leaving these data blank except for the amount, when the contribution had not been paid by the date of presentation of the audit.

The certified public accountant who audited must state in the report on the review of the taxpayer's tax situation, the taxes withheld for Income Tax (ISR) pending payment by the date of presentation of the audit, indicating: the deductible base to which said withholdings correspond, the period, and the concept of the payment.

The certified public accountant who audited shall be relieved from stating such information, when as a result of their audit, they have considered as non-deductible concepts for the Income Tax payable by the taxpayer, the bases to which the taxes withheld pending payment correspond, specifying this situation in their report.

30 OFFICIAL GAZETTE Monday, January 29, 2024

Taxpayers who are making payments in installments of one or more contributions must note the data of the option notice, (free writing): folio number, date of presentation, and the receiving administration, as well as the data of the authorization letter for installment payments, indicating the number of the letter and the date.

Example of filling out the annex in the case of a taxpayer presenting a general financial statement audit, with the following assumptions:

The taxpayer has provisioned for two fiscal years an amount of annual Income Tax (ISR) payable by them, which by the date of presentation of the audit has not been covered for any circumstance.

A difference of Income Tax payable was determined, as a result of the audit, which by the date of presentation of the audit has not been covered.

At the end of the fiscal year, they have not made the provisional payments of the Income Tax payable by them, for the months of November and December, which are covered in the month of January of the following year, and for which a complementary declaration is presented in the month of March of the following year.

At the end of the fiscal year, they have not made the full payment of the Income Tax withholdings on salaries and wages of December, which were covered in the month of January of the following year.

These data will be reflected in the annex "relationship of contributions to pay," in the indices and with the following concepts:

Income Tax incurred as a direct subject.

01100000000000 Determined by the taxpayer (of the fiscal year). Only the column of amount originating from previous fiscal years shall be filled.

01100001000000 Difference determined by the contributor (of the audited fiscal year). Only the column of amount corresponding to the audited fiscal year shall be filled.

01100002000100 Provisional payment of November 2023. In addition to the column of amount corresponding to the audited fiscal year, the ones applicable to note the date and method of payment shall be filled.

01100002000200 Complementary provisional payment of November 2023. In addition to the column of amount corresponding to the audited fiscal year, the ones applicable to note the date and method of payment shall be filled.

01100002000300 Provisional payment of December 2023. In addition to the column of amount corresponding to the audited fiscal year, the ones applicable to note the date and method of payment shall be filled.

01100002000400 Complementary provisional payment of December 2023. In addition to the column of amount corresponding to the audited fiscal year, the ones applicable to note the date and method of payment shall be filled.

Income Tax on salaries and in general for the provision of a subordinated personal service in its capacity as a withholding agent.

01100003000000 Corresponding to the month of December 2023. In addition to the column of amount corresponding to the audited fiscal year, the ones applicable to note the date and method of payment shall be filled.

If for any reason the taxpayer reflects in their liability accounts, contributions to pay with balances of unincurred contributions at the end of the fiscal year, starting from the index specify concept and period to which it corresponds, those balances must be reflected.

In the column amount of the contribution in litigation, the contributions pending payment that are in litigation by the taxpayer will be noted, and they must also add to the contribution in question in the concept column, the word "litigation" to identify the reason why that contribution has not been covered.

Monday, January 29, 2024 OFFICIAL GAZETTE 31

Reconciliation between accounting and fiscal results for Income Tax purposes.

In the concept effect of inflation of NIF B-10, the net amount of inflation recognized in the net profit or loss without considering the favorable or unfavorable result corresponding to the monetary position result shall be noted.

In the concept loss on disposal of shares, the amount of the loss on disposal of shares deducted in the fiscal year shall be noted; therefore, this amount shall not be reflected as part of non-accounting fiscal deductions.

When the taxpayer determines a fiscal loss, they shall only fill out this annex, up to the index fiscal loss of the fiscal year, concluding the reconciliation. Under no circumstances shall they note the amount of the fiscal loss in the index fiscal result or taxable profit.

When the taxpayer amortizes fiscal losses from previous fiscal years, they shall not enter in that row an amount greater than that of the fiscal profit of the fiscal year.

Financial derivative operations contracted with residents abroad.

In this annex, the data will be provided grouped by each resident abroad, globalizing the operations by type of operation and contracted amount.

In the column tax identification number, the number or tax identification key used by the resident abroad in their country of residence shall be noted; in case that in the country of residence such key is not used, "n/a" shall be noted.

In the column country of residence, the key and name of the country of residence shall be selected, in accordance with the catalog contained in Appendix VI of this instruction.

The data of the column type of contracted operation, debt or capital shall be filled in accordance with what is established in Article 16-A, last paragraph of the Federal Tax Code, which establishes the following:

16-A for the purposes of tax provisions, the following are understood as financial derivative operations:

...debt financial derivative operations are those that refer to interest rates, debt securities, or the national consumer price index; likewise, capital financial derivative operations are those that refer to other securities, commodities, currencies, or baskets or stock indices. Financial derivative operations that do not fall within the circumstances referred to in this paragraph shall be considered as capital or debt depending on the nature of the underlying asset.

The data of the contracted amount shall be expressed in foreign currency.

In the data type of currency, the currency and the country to which it corresponds shall be selected in accordance with the catalog contained in Appendix VII of this instruction.

The data percentage of the column interest rate shall be expressed as a percentage.

In the data validity, 31 December 2022 shall be noted.

Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico.

In this annex, the data will be provided grouped by each resident abroad, which is a subsidiary, associate, or affiliate entity of the taxpayer, globalizing the operations by investment amount.

For these purposes, the terms subsidiary, associate, or related party or affiliate shall be those defined in the Financial Information Standards NIF B-7, B-8, and C-13 issued by the Mexican Council for Research and Development of Financial Information Standards (CINIF), in the following terms:

Subsidiary. - is an entity that is controlled by another entity.

Associate. - is an entity in which another entity has a permanent investment and exercises significant influence over it.

Affiliates or related parties. - are those entities that, among other aspects, have common owners.

In the column tax identification number, the data of the number or tax identification key used by the resident abroad in their country of residence shall be noted; in case that in the country of residence such key is not used, "n/a" shall be noted.

In the column fiscal residence country of the entity, the key and name of the fiscal residence country of the entity shall be selected, in accordance with the catalog contained in Appendix VI of this instruction.

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In the column percentage of participation in the capital of the entity, the average percentage of participation during the fiscal year of 2023, represented by the shares, partnership interests, or their equivalents owned by the taxpayer with respect to the total shares, partnership interests, or equivalents issued by the subsidiary, associate, or affiliate entity abroad, shall be noted.

In the column amount of the investment, the amount of contributions to the social capital or its equivalent in the subsidiary, associate, or affiliate entity abroad shall be noted. Alternatively, the total net acquisition value of the shares or partnership interests, including, where applicable, the amount corresponding to the commercial credit or loan; this last data can be noted in a separate row, entering the amount in this same column.

In the column amount of profits (losses) from previous fiscal years in the percentage of participation, the accounting profits or losses from previous fiscal years that have been generated in the subsidiary, associate, or affiliate entity abroad, from the fiscal year in which the taxpayer is a partner or shareholder and up to the immediate previous fiscal year of the taxpayer, shall be noted; these accounting profits or losses from previous fiscal years must be multiplied by the percentage of participation that the taxpayer has in the social capital of the entity resident abroad, at the end of the taxpayer's fiscal year that is being audited.

In the column amount of profit (loss) of the fiscal year in the percentage of participation, the accounting profit or loss corresponding to the fiscal year of the taxpayer multiplied by the percentage of participation that the taxpayer being audited has in the social capital of the entity resident abroad at the end of the same fiscal year shall be indicated.

In the column value of the investment, the sum of the amounts entered by row of the columns: amount of investment, amount of profits (losses) from previous fiscal years in the percentage of participation, and amount of profit (loss) of the fiscal year in the percentage of participation shall be noted; under no circumstances shall negative values be noted in this column, therefore, if arithmetically the case arises, 0 shall be noted.

Partners or shareholders who had shares or partnership interests.

In this annex, the data will be provided grouped by each partner or shareholder that the taxpayer has had during the fiscal year; when the partner or shareholder is not directly a natural or legal person but a trust contract, the contract number of the trust and the name of the institution acting as trustee shall be noted.

When there are shares placed among the general investing public, it shall be entered in the row corresponding to the partner or shareholder shares placed among the general investing public.

In the column tax identification number or RFC, the number or tax identification key used by the partner or shareholder in their country of residence shall be noted; in case that in the country of residence of the partner or shareholder such key is not used, "n/a" shall be noted. When the partner or shareholder is a resident in national territory, the RFC shall be noted. When there are public shareholders in general, "various" shall be noted; under no circumstances shall "various" be noted when the partners or shareholders are not the general public, therefore the RFC or number or tax identification key of the partner or shareholder shall always be noted as applicable.

In the column country of residence for tax purposes, the key and name of the country of residence for tax purposes of the partner or shareholder shall be selected, in accordance with the catalog contained in Appendix VI of this instruction.

In the column percentage of participation of the partner or shareholder in the fiscal year, the average percentage of participation during the fiscal year of 2023, presented by the shares partnership interests owned by the partners or shareholders of the taxpayer with respect to the total shares or partnership interests issued by the taxpayer itself, shall be noted.

In the column holding period, the period from January 1 to December 31 shall be indicated, when the partner or shareholder has remained as such during the fiscal year of the taxpayer being audited.

When a partner or shareholder has ceased to have such character during a fiscal year, the holding period will end on the date when the transmission of the shares or partnership interests is recorded in the share register or in the special book of partners (for the purposes of Articles 128 and 129, and 73, respectively, of the General Law of Commercial Societies).

When a partner or shareholder begins to have such character during a fiscal year, the holding period will start on the date when the transmission of the shares or partnership interests is recorded in the share register or in the special book of partners (for the purposes of Articles 128 and 129, and 73, respectively, of the General Law of Commercial Societies).

For shareholders in general, the validity dates shall be left blank.

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In the columns for amount of contributions and amount of capital withdrawals, the contributions and withdrawals made that have affected equity accounts shall be indicated, including contributions for future capital increases, for which there is a resolution in the shareholders' or stockholders' meeting for their application in the future as an increase in share capital.

In the columns for amount of loans: made and received, the loans made to partners or shareholders, and those received from them that have affected liability accounts shall be indicated, including contributions for future capital increases, for which there is no resolution in the shareholders' or stockholders' meeting for their application in the future as an increase in share capital.

When in a fiscal year there have been no transactions with partners or shareholders, nor movements in shareholding or partnership interests, the columns for amount of contributions, amount of capital withdrawals, and amount of loans: made and received may be left blank.

Reconciliation between the income determined according to the statement of comprehensive income and the amounts accumulative for Income Tax purposes and the total of acts or activities for Value Added Tax purposes.

When the comparison of the line item total value of acts or activities for Value Added Tax purposes for the exercise, declared by the taxpayer in relation to the amount determined by the same concept in the sum of the declarations presented corresponding to the exercise being audited, results in a positive or negative difference greater than 4%, the taxpayer shall explain the entire difference in the additional information annex, and the public accountant, in addition to reviewing it, shall refer to said explanation in the report on the review of the taxpayer's fiscal situation, expressly.

Operations with related parties.

In this annex, the data shall be provided grouped by each related party, globalizing the operations by type of operation during the exercise for Income Tax purposes.

All operations carried out during the exercise shall be listed in accordance with the catalog of operation types contained in Appendix IV of this instruction.

When the operation carried out that is listed does not have an associated accumulation or deduction value, 0 (zero) shall be entered.

In the column for tax identification number or RFC, the tax identification number or key used by the related party in their country of residence shall be entered; if such a key is not used in the country of residence of the related party, n/a shall be entered.

When the related party is a resident in national territory, the RFC shall be entered.

In the column for type of operation, the key and description corresponding to the type of operation carried out shall be selected, in accordance with the catalog contained in Appendix IV of this instruction.

In the column for type of operation, if any of the concepts for other income or other payments has been selected, the key and description corresponding to the type of operation carried out shall be entered, in accordance with the catalog contained in Appendix IV of this instruction.

In the column for country of residence, the key and name of the country of residence shall be selected, in accordance with the catalog contained in Appendix VI of this instruction.

In the column for value of the operation and/or investment for tax purposes (even with zero value), it shall contain the amounts of the operations carried out that gave rise to accumulative income and authorized deductions for Income Tax purposes.

In the column for transfer pricing method applied, the key and description corresponding to the transfer pricing method applied shall be selected, in accordance with the catalog contained in Appendix V of this instruction.

In the column for whether the operation is agreed upon as with independent parties in comparable operations, it shall indicate whether this is because there is information demonstrating that the operations are agreed upon as independent parties would in comparable operations.

In the column for taxpayer's fiscal adjustment so that the operation is considered agreed upon as with independent parties in comparable operations, the transfer pricing adjustment that taxpayers have made, whether accounting or fiscal, shall be presented so that the operation with related parties being declared has been determined as independent parties would have in comparable operations. If no adjustment exists, the row for this column shall be left blank.

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Taxpayer information on their operations with related parties.

Any explanation requested in this annex, whose assigned space proves insufficient, shall be made through the annex titled additional information.

If, in the opinion of the person answering the questionnaire, there is no possible answer for a question in a specific row, the corresponding row may be left blank.

In this case, clarifications regarding why the answer to a specific question was left blank must be made in the annex titled additional information; otherwise, the Tax Administration Service will understand that the taxpayer had the questioned obligation and did not comply with it.

Generally, a not applicable (n/a) response means that the taxpayer is not facing the scenario established for the question, for example:

Question Meaning of an n/a response The taxpayer has a transfer pricing study (documentation referred to in Article 76, fraction IX of the LISR). Means that: A) The taxpayer is in the scenario established in Article 76, second paragraph, fraction IX of the LISR, meaning that they carried out business activities and obtained income in the immediate prior exercise that did not exceed $13,000,000.00, or provided professional services and obtained income that did not exceed $3,000,000.00 in said exercise, provided they are not in the scenario referred to in Article 179, penultimate paragraph of this Law. B) The taxpayer did not carry out operations with related parties resident abroad. The taxpayer submitted their informational declaration for their operations with related parties (for the purposes of Article 76, fraction X of the LISR). Means that the taxpayer is in the scenario established in Article 182, penultimate paragraph of the LISR.

If a taxpayer has more than one predominant activity, the taxpayer's other activity(ies) may be submitted without limitation.

In the row for value of intangible asset registered in their accounting, the final balance reflected in the taxpayer's financial statements shall be entered. If any intangible asset was written off or disposed of during the exercise, its value shall be reflected in the financial statements at the date of write-off or disposal.

The row for the taxpayer has documentary evidence demonstrating compliance with the provisions of Article 76, fraction XII of the LISR for their operations with related parties, both for residents in national territory and residents abroad, refers to the fact that taxpayers who entered into operations with related parties must have support that accredits that their accumulative income and authorized deductions were determined, considering for these operations the prices and amounts of counter-performance that they would have used with or among independent parties in comparable operations, applying for this effect the methods established in Article 180 of the ISR Law, in the order established in the cited article.

In the rows referring to the RFC of the persons who prepared the documentation demonstrating compliance for the purposes of Article 76, fractions IX and XII of the ISR Law, or who advised on its formulation, the RFC of the external natural person and not of the firm where said person works, who prepared or advised the taxpayer, shall be entered. If it was the taxpayer's own personnel who prepared the study, the RFC of the taxpayer themselves shall be entered.

In the section for operational financial information without the modifications to Bulletin B-3 statement of comprehensive income for 2013 of the Financial Information Standards applicable also for the fiscal exercise of 2023, the taxpayer's operating profit shall be determined as was previously done with Bulletin B-3 statement of results of the Financial Information Standards in force until 2012.

When selecting whether the data: applied criteria contrary to those published in the DOF as non-binding criteria in transfer pricing matters, the fiscal and customs provisions, the number(s) of criterion(s) used by the taxpayer in transfer pricing matters shall be indicated, for example, criteria 39 and 40.

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Investments.

In this annex, for the fiscal exercise of 2023, grouped by each deduction rate and type of investment concept relative to fixed assets, deferred expenses and charges, and expenditures made in pre-operational periods referred to in the ISR Law, shall be presented.

The information to be entered in this annex is that corresponding to the balances and fiscal calculations made by the taxpayer as follows:

In the column for balance pending deduction at the beginning of the exercise, the updated fiscal balances used to determine the deduction shall be entered.

In the column for MOI of acquisitions during the exercise, the updated fiscal balances shall be entered in accordance with the utilization period to determine the deduction.

In the column for disposals and/or write-offs, the updated fiscal balances used to determine the fiscal value of the write-off shall be entered.

In the column for deduction in the exercise, the amount of the investment deduction applied in the exercise shall be entered.

In the column for immediate deduction in the exercise, the amount of the immediate investment deduction applied in the exercise shall be entered.

In the column for balance pending deduction at the end of the exercise, the result of the arithmetic operation of adding the column balance pending deduction at the beginning of the exercise, plus MOI of acquisitions during the exercise, minus disposals and/or write-offs, minus deduction in the exercise, minus immediate deduction in the exercise, shall be entered.

Accounts and documents receivable and payable in national and foreign currency (not applicable for audits of the financial sector).

In this annex, the data shall be provided grouped by each resident abroad, debtor or creditor, globalizing the operations by concept of balances in foreign currency.

In the column for tax identification number, the tax identification number or key used by the resident abroad in their country of residence and contained in the corresponding receipt(s) for the operation(s) shall be entered. If such a key is not used in the country of residence, n/a shall be entered.

In the column for country of fiscal residence, the key and name of the country of fiscal residence shall be selected, in accordance with the catalog contained in Appendix VI of this instruction.

In the column for type of currency, the data for the currency and the country to which it corresponds shall be selected, in accordance with the catalog contained in Appendix VII of this instruction.

In the column for balance in national currency, the conversion to national currency of the balance in foreign currency, whether debtor or creditor, whose amount is an integral part of the balances reflected in the statement of financial position, shall be entered.

In the column for most important concept that originated the balance, the key and concept that originated the account shall be entered, in accordance with the catalog contained in Appendix IX of this instruction.

In the column for type of operation, if in the column "most important concept that originated the balance," any of the concepts for "other debtor" or "other creditor specify concept:" have been selected, the concept that originated the account shall be entered.

Loans.

In this annex, the data shall be provided grouped by each resident abroad and in the country, globalizing the operations by type of financing, or by placements abroad.

In the column for tax identification number or RFC, the tax identification number or key used by the resident abroad in their country of residence and contained in the corresponding receipt(s) for the operation(s) shall be entered. If such a key is not used in the country of residence, n/a shall be entered.

In the columns for outstanding loan balance as of December 31, 2022 and outstanding balance as of December 31, 2023, the corresponding balances in national currency reflected in the statement of financial position shall be entered.

In the column for type of financing, the data for the key and concept of the type of financing shall be selected, in accordance with the catalog contained in Appendix X of this instruction.

In the column for type of financing, if the concept "other" has been selected, specify concept: the type of financing shall be entered.

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For the data of the column for effective beneficiary of the interests, the provisions of Article 166 of the ISR Law, the treaties to avoid double taxation celebrated by Mexico, as well as the comments of the model convention to avoid double taxation and prevent fiscal evasion referred to in the recommendation adopted by the council of the Organization for Economic Cooperation and Development on September 21, 1995, or that which replaces it, to the extent that such comments are consistent with the provisions of the international treaties celebrated by Mexico, shall be taken into account.

In the column for number of registration of the creditor resident abroad before the SAT valid during the audited exercise, the registration number of banks, financing entities, pension and retirement funds, and foreign investment funds for the purposes of Articles 153 and 166 of the ISR Law shall be entered; when this data is not applicable, n/a shall be entered.

In the column for country of residence for fiscal purposes, the data for the key and name of the country of residence shall be selected, in accordance with the catalog contained in Appendix VI of this instruction. If it has been noted in the column for effective beneficiary of the interests, the key of the country that was the effective beneficiary of the interests shall be entered.

In the column for type of currency, the currency and the country to which it corresponds shall be selected in accordance with the catalog contained in Appendix VII of this instruction.

In the column for denomination of the interest rate, the name of the reference interest rate with which the loan was agreed upon shall be entered. Example: LIBOR, prime rate, etc.

In the column for percentage of the interest rate, the agreed interest rate in net terms and percentage, which was the base interest rate for the calculation of accrued interests in foreign currency, shall be entered.

For example: if a LIBOR rate of 8% plus 3% is agreed upon, it shall be expressed as 11.00.

In the column for total amount of interests paid and/or due, the interests in national currency that have been paid in cash, goods, services, or credit, or that have been due for payment, shall be entered.

Also included in this column are the amounts corresponding to the payment of Income Tax made on behalf of the taxpayer resident abroad.

Therefore, the amount reflected in this column will be the base for the calculation of the Income Tax withholding.

In the column for frequency of exigibility of interest payment, the data for the key and concept of the frequency of exigibility of interest payment shall be selected, in accordance with the catalog contained in Appendix XI of this instruction.

In the column for frequency of exigibility of interest payment, if the concept "other" has been selected, specify concept: the frequency agreed upon for interest payment shall be entered.

When it is noted in the column for carried out placements abroad, this annex shall be filled out as follows:

In the column for tax identification number, several shall be entered.

In the columns for outstanding loan balance as of December 31, 2022 and outstanding balance as of December 31, 2023, the amount of the total placement in national currency at those dates shall be entered.

In the column for type of financing, placements shall be entered.

In the columns for effective beneficiary of the interests and number of registration of the creditor resident abroad before the SAT, n/a shall be entered.

In the column for country of residence for fiscal purposes, the country in which the placement was made shall be entered; if it was in several countries, the one in which the most representative amount in terms of value was placed shall be entered.

In the column for type of currency, the key of the currency and the country in which the placement was made shall be entered; if it was in several countries, the one in which the most representative amount in terms of value was placed shall be entered.

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Integration of tax losses from prior exercises.

The information in this annex shall be presented only when in the exercise there are movements other than its update or its increase due to the loss or due to the participation of workers in the profits of the companies of the own exercise, for the purposes of Articles 57 and 58 of the ISR Law.

When in the concept the applied loss comes totally or partially from a spin-off, it shall be noted as such, because the tax loss from prior exercises applied in the audited exercise comes from a spin-off.

In the concept indicate the RFC of the spin-off entity, the RFC of the entity that transmitted the tax loss applied in the audited exercise originating from the spin-off shall be entered.

In the concept indicate the amount applied in the exercise, originating from the spin-off, the historical amount of the tax loss applied according to the exercise in which they were originated shall be entered.

In case the tax losses applied in the audited exercise have as origin two or more spin-offs, the registered public accountant shall manifest in the annex titled additional information of the audit report, the information mentioned in the three preceding paragraphs.

Fiscal diagnosis questionnaire.

Role of the registered public accountant on the topic of the fiscal diagnosis questionnaire. The answers to this questionnaire shall be the responsibility of the registered public accountant in accordance with the review they make of the taxpayer's financial statements, so they must manifest in their report on the review of the taxpayer's fiscal situation, expressly, any omission or non-compliance with the fiscal provisions involved with the questions of the questionnaire and that they have detected when examining the taxpayer's fiscal situation within the scope of their selective tests carried out in compliance with the Auditing and Review Standards for Financial Information, considering what is stated by the audit guides Financial Information Standards and within the scope of the selective tests of their audit.

In the comments column, clarifications corresponding to each answer may be made; they shall contain a maximum of 250 characters.

In the question detected weaknesses or deviations related to the taxpayer's internal control structure with repercussions on their fiscal situation, it is intended that the registered public accountant describe, if applicable, in the report on the review of the taxpayer's fiscal situation, the significant deficiencies in the design and operation of the internal control structure that they detected and that in their opinion could negatively affect the taxpayer's capacity to register, process, summarize, and report financial information that has fiscal repercussions. The following are some examples:

Inadequate design of the internal control structure in general. Lack of adequate review and approval of transactions, accounting vouchers, or reports issued that have fiscal repercussions. Inadequate procedures for the evaluation and proper application of Financial Information Standards that have fiscal repercussions. Improper application of Financial Information Standards that impact the taxpayer's fiscal situation. Failures in the design of the system to supply complete, correct, consistent, and timely financial and fiscal information. Deficiencies in the controls established for the prevention and detection of omissions in accounting and fiscal information. Failures in the timely supply of complete financial and fiscal information. Important transactions with related parties not disclosed.

Questionnaire on transfer pricing matters.

Role of the registered public accountant on the topic of transfer pricing. The Tax Administration Service, through the questionnaire on transfer pricing matters that registered public accountants must fill out, intends that the auditor ensure that the taxpayers they are reviewing complied with their fiscal obligations in transfer pricing matters (for the purposes of Article 76, fractions IX, X, and XII and 179, first paragraph of the ISR Law), that is, that they have submitted the informational declaration of operations with related parties and that they have documentation and information that accredits that the operations with related parties were determined as independent parties would in comparable operations (transfer pricing studies). For these purposes, the provisions in the International Auditing Standards shall be considered.

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In general, a non-applicable (n/a) response means that the taxpayer is not facing the scenario established for the question, for example (general financial statements tax report):

Question Meaning of an n/a response Section referring to article 76, fraction IX of the Income Tax Law (LISR) Verified that the taxpayer formally complied with this tax obligation. A In case of non-compliance by the taxpayer, mentioned such circumstance as a caveat in their report.

Means that: A) The taxpayer is in the scenario established in article 76, second paragraph, fraction IX of the LISR, that is, they carried out business activities and obtained income in the immediate previous exercise that did not exceed $13,000,000.00, or provided professional services and obtained income that did not exceed $3,000,000.00 in said exercise, provided that they are not in the scenario referred to in article 179, penultimate paragraph of this Law. B) The taxpayer did not carry out operations with related parties.

Section referring to article 76, fraction IX of the LISR Verified the timely submission of information on related-party operations, carried out during the immediate previous year. A In case of non-compliance, mentioned such circumstance as a caveat in their report.

Means that the taxpayer is in the scenario established in article 182, penultimate paragraph of the LISR.

In the section, verified that the supporting documentation for transfer pricing, for operations with related parties (for the purposes of article 76, fraction IX of the Income Tax Law), included the following; it must be understood that the enrolled public accountant must record having reviewed that the corresponding supporting documentation includes the information that the cited tax provision expressly states it must contain.

This section should only be answered when there is supporting documentation for transfer pricing, for operations with related parties (for the purposes of article 76, fraction IX of the Income Tax Law).

In the question that states: 8) method applied for the purposes of article 180 of the LISR for each type of operation evaluated, it is intended that the enrolled public accountant ensure that, in the supporting documentation for transfer pricing for each of the transactions with related parties residing abroad, one of the methodologies referred to in article 180 of the Income Tax Law has been applied, without judging whether it is the most appropriate.

In the question that mentions: 9) information and documentation on comparable operations or companies for each type of operation evaluated, it is intended that the enrolled public accountant ensure that, in the supporting documentation for transfer pricing for each of the transactions with related parties residing abroad, in which one of the methodologies referred to in article 180 of the Income Tax Law has been applied, there is information and documentation on comparable operations or companies, including their source, without judging whether said operations or companies are or are not comparable.

In the question that indicates: verified that in the supporting documentation for transfer pricing it was concluded that the operations carried out with related parties by the taxpayer were carried out in accordance with the prices or amounts of consideration that independent parties would have used in comparable operations, it is intended that the enrolled public accountant ensure that, in the supporting documentation for transfer pricing, in addition to complying with the requirements established by the Income Tax Law, it is concluded that the operations with related parties residing abroad were agreed upon as they would have been done by independent parties in comparable operations, without judging whether the conclusion is correct or not.

In the question that indicates: verified from a formal point of view the correct completion of the information on operations with parties, carried out during the immediate previous year (Annex 9 DIM) in accordance with the information contained in the transfer pricing documentation for operations with related parties residing abroad (for the purposes of article 76, fraction IX of the LISR), it is intended to verify that the information contained in the transfer pricing documentation coincides with that of

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Annex 9 DIM only with respect to the name of the related party counterparty of the audited taxpayer, type of operation, transfer pricing method used, country of residence, and profit margin corresponding to the operation.

When the questionnaire mentions negative conclusions, it must be understood in the case of questions related to article 76, fractions IX and XII of the Income Tax Law, that in the supporting documentation or documentary evidence of the taxpayer corresponding to the compliance with said tax provisions, it is concluded that the operations carried out with related parties by the taxpayer were not carried out in accordance with the prices or amounts of consideration that independent parties would have used in comparable operations.

In the question that states: verified in the documentary evidence referred to in index xxxx0040000000 the application of transfer pricing methods for the purposes of article 180 of the LISR in the terms of the third paragraph of said article, verified that there is documentary evidence from which it can be concluded that taxable income and authorized deductions were determined considering for those operations the prices or amounts of consideration that independent parties would have used in comparable operations, has the objective that the public accountant analyzes that the documentary evidence includes the application of any of the methods established in article 180 of the Income Tax Law without judging if it is the most appropriate.

Note: it should be noted that xxxx refers to the fact that these first four digits of the indices of this questionnaire will vary depending on the type of report.

Public accountants must state in their report on the review of the taxpayer's tax situation, expressly, any omission or non-compliance with tax provisions that they have detected when examining the taxpayer's tax situation, with respect to their operations with related parties in accordance with the International Auditing Standards and within the scope of the selective tests of their audit.

Applicable to the reports of taxpayers who are moral persons taxed as coordinated and from the agricultural, livestock, forestry, and fishing regime, and natural persons who dedicate themselves exclusively to the activities of land freight or passenger transport.

Comparative analysis of expense sub-accounts.

For the fiscal exercise of 2023 to be in accordance with the modifications of the financial information standard B-3 statement of comprehensive income, other non-operating expenses (other expenses) are no longer presented separately from operating expenses, as they are operational; therefore, this type of expense will be included in this annex as other expenses.

In the comparative analysis of expense sub-accounts, the columns named: total deductible for Income Tax, total non-deductible for Income Tax, will place the amount that from the expense concepts reported has a fiscal effect. Non-deductible items refer to accounting items and not fiscal items.

Comparative analysis of sub-accounts of the comprehensive financing result.

In the comparative analysis of sub-accounts of the comprehensive financing result, the columns named: accumulative or deductible for Income Tax, non-accumulative or not subject to Income Tax (income) non-deductible (expenses) for Income Tax, will place the amount that from the income or expense concepts reported, as appropriate, has a fiscal effect. Non-deductible, non-accumulative, or not subject items refer to accounting items and not fiscal items.

Taxpayers who carry out activities of long-distance land passenger and tourism transport and federal freight transport will be subject to the following:

List of contributions payable by the taxpayer as the direct subject or in their capacity as withholding agent.

In the annex of the list of contributions payable by the taxpayer as the direct subject or in their capacity as withholding agent, taxpayers will have the possibility of incorporating, globally, the amount of the authorized deduction referred to in rule 2.3., and rule 1.2., depending on whether they are taxpayers from the sector of long-distance land passenger and tourism transport or from the sector of federal land freight transport, of the Resolution of administrative facilities for the sectors of Land Freight Transport and Passengers for 2023, as follows:

As a direct subject, when taxpayers fulfill their tax obligations on their own, globally consigning the amount of the cited authorized deduction, with index 40090042000000 with the concept Income Tax corresponding to the deduction of 8% of the income from the direct subject activity, which has the character of definitive tax.

As a withholding agent, when moral persons fulfill on behalf of their members their tax obligations, globally consigning the amount of the cited authorized deduction, with index 40090211000000 with the concept Income Tax corresponding to the deduction of 8% of the income from the withholding agent activity, which has the character of definitive tax.

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Information on the members of moral persons as coordinated:

In this annex, information on all members who carry out land freight or passenger transport activities must be provided, separating those who opt to pay the tax through the coordinator from those who opt to pay the tax individually.

When providing the information on the members who opt to pay the tax through the coordinator, information regarding the concept of the name or corporate name of the members who opt to pay the tax through the coordinator must be filled out, as well as the columns RFC of the member, total taxable income for Income Tax, total authorized deductions for Income Tax, amount of the 8% deduction on taxable income without documentation (RFA), fiscal profit, concepts reducing fiscal profit, amount of the IEPS credit for the acquisition of diesel against Income Tax payable (for the purposes of article 16, fraction IV of the Federal Rights Law), amount of the 50% credit for expenses for the use of highway infrastructure against Income Tax payable (for the purposes of article 16, fraction V of the LIF), taxable profit, fiscal loss, Income Tax payable, Income Tax refundable, PTU to distribute, total amount of investments in freight and passenger transport equipment of each member in the exercise, number of freight and passenger transport equipment units used by the member during the exercise, and date of the notice presented by the member before the SAT (for the purposes of article 73 of the LISR).

When providing the information on the members who opt to pay the tax individually, information regarding the concept of the name or corporate name of the members who opt to pay the tax individually must be filled out, as well as the columns RFC of the member, total amount of investments in freight and passenger transport equipment of each member in the exercise, number of freight and passenger transport equipment units used by the member during the exercise, and date of the notice presented by the member before the SAT (for the purposes of article 73 of the LISR), total amount of the member's income according to settlement (for the purposes of article 72, fraction IV of the LISR), total amount of the member's deductions according to settlement (for the purposes of article 72, fraction IV of the LISR), total amount of taxes paid on behalf of the member (for the purposes of article 72, fraction VI of the LISR), and total amount of withholdings corresponding to the member according to settlement (for the purposes of article 72, fraction III of the LISR).

The information on the members who opt to pay the tax through the coordinator and that of those who opt to pay the tax individually with respect to the settlement prepared for each member, regarding income, deductions, taxes, and withholdings, will be reviewed and validated by the public accountant, in accordance with the International Auditing Standards and within the scope of the selective tests of their audit; when they cannot validate any information or do not agree with any of it, they must explain the reasons in the report on the review of the taxpayer's tax situation and, if applicable, make the corresponding caveats.

Public accountants must state in their report on the review of the taxpayer's tax situation, expressly, any omission or non-compliance with tax provisions that they have detected when examining the taxpayer's tax situation, in accordance with rule 2.10.15. of the 2023 Fiscal Miscellaneous Resolution.

Likewise, information related to the participation of workers in the profits of companies may not be provided in their PTU to distribute column, provided that taxpayers calculate the PTU in accordance with the bases contained in collective labor contracts.

Applicable to the reports of financial sector institutions referred to in this instructive.

The accounts shown in the basic financial statements and in the comparative analysis of the accounts of the income statement are based on the authorized catalogs published by the National Banking and Securities Commission (CNBV) and the National Insurance and Bonding Commission (CNSF).

Statement of comprehensive income.

For the completion of this annex, it is necessary to previously capture the information from the annex named: comparative analysis of the accounts of the income statement.

Statement of changes in equity.

Due to the limitation to add new columns to the formats, in the statement of changes in equity, two columns have been included for other contributed capital accounts and other earned capital accounts; as appropriate, which can be used when it is necessary to reflect concepts of equity that do not have a specific column.

Monday, January 29, 2024 OFFICIAL GAZETTE 41

When amounts are entered in the columns other contributed capital accounts and other earned capital accounts; as appropriate, because their balance is integrated by the amount of one or more accounts, the integration of them must be presented before the line balances as of December 31, 2022 or the line balances as of December 31, 2023 in the lines named others, as appropriate, consigning in the concept column the name of the accounts that integrate said balances and in the reference column, the amount corresponding to each account or concept.

Statement of cash flows.

The information of this statement must be presented in a comparative form between the fiscal exercises of 2023 and 2022.

Comparative analysis of the accounts of the income statement.

Instead of presenting the annexes of analytical integration of sales or net income, determination of the cost of goods sold for accounting and Income Tax purposes, comparative analysis of expense sub-accounts, and comparative analysis of sub-accounts of the comprehensive financing result, the annex comparative analysis of the accounts of the income statement must be presented.

In the columns named: accumulative or deductible for Income Tax and non-accumulative or not subject to Income Tax (income) non-deductible (expenses) for Income Tax, the amount that from the income or expense concepts reported, as appropriate, has a fiscal effect will be placed. Non-deductible, non-accumulative, or not subject items refer to accounting items and not fiscal items.

List of contributions payable by the taxpayer as the direct subject or in their capacity as withholding agent.

Rights for the services provided:

The index: the National Banking and Securities Commission (CNBV), corresponds to the rights established for the inspection and surveillance services included in articles 29 to 29-H of the Federal Rights Law in force in 2023.

Specifics:

Applicable to the reports of non-bank financial intermediaries.

Due to the similarity in the denomination of the various accounts that make up the authorized account catalogs of the National Banking and Securities Commission for general warehouses, financial factoring companies, financial lessors, regulated multiple-object financial societies, credit unions, popular savings and credit entities, and other non-bank financial intermediaries, it was necessary to combine in a single report all the information of this type of entity under the generic denomination of non-bank financial intermediaries.

Applicable to the reports of investment funds of capital, variable income, and debt instruments.

Statement of valuation of investment portfolio.

Instead of presenting the statements of cash flows or changes in financial situation, the statement of valuation of investment portfolio must be included, in a comparative form with the immediate previous exercise.

Evidence of the application of review procedures on the taxpayer's tax situation (working papers).

The enrolled public accountant must provide electronically the working papers related to the review of the taxpayer's tax situation, for the purposes of article 57, last paragraph of the Regulations of the Federal Code of Fiscal Procedures and the 2023 Fiscal Miscellaneous Resolution, considering the following:

I.- Package used for the generation of the working paper file (sbpt).

SIPRED 2023 (see user manual, operation section of the working paper option), which can be downloaded and consulted on the SAT portal.

II.- Submission of the working paper file.

The submission is integrated by:

The working papers that the public accountant retains in the file of the audit carried out on the taxpayer in question, in which the work performed is shown observing what is established in the Auditing Standards applicable to them, which must include the following:

Procedures applied.

Conclusions reached.

42 OFFICIAL GAZETTE Monday, January 29, 2024

Evidence of the review.

Evaluation of internal control.

Audit planning.

The information of the working papers will be formed in Excel files with extension *.xlsx, by one or more files, which will be integrated as indicated in point III.

III.- General allowed characteristics.

File name.

The information will be integrated into a single encrypted and enveloped file with extension sbpt, which will be formed by 26 characters (including extension) and will contain the information indicated in point II above.

Font type.

Calibri.

Font size.

10 maximum.

Not allowed.

Images.

External links to the file.

Book or sheet protection.

File size with extension sbpt.

Maximum 45 megabytes (Mb).

Appendix IV. Catalog of type of operation, for the purposes of the annexes operations with related parties and operations carried out with residents abroad.

Key Income Operations 100 Total income from sale of produced finished inventories 101 Total income from sale of produced semi-finished inventories 200 Total income from sale of acquired inventories for distribution 201 Total income from sale of acquired inventories (raw materials) 202 Total income from sale of acquired inventories (semi-finished articles) 300 Income from general service provision 301 Income from technical service provision 302 Income from manufacturing service provision 303 Income from financial service provision 400 Income from maquila 500 Income from administrative services 600 Income from insurance and reinsurance 700 Income from commissions 800 Income from royalties 900 Income from technical assistance 1000 Income from accrued interest 1100 Income from leasing 1200 Income from alienation of shares 1300 Income from sale of fixed assets 1301 Income from sale of land 1302 Income from debt forgiveness 1303 Income from amounts received to carry out expenses on behalf of related parties 1304 Accumulable gain in derivative financial operations 1305 Interest in favor or accumulative determined by carrying out derivative financial operations

---

Monday, January 29, 2024 OFFICIAL GAZETTE 43

Key Income Operations 1306 Accumulation of income received from financial operations referring to an underlying that does not trade on a recognized market 1307 Income from sale of intangibles 1308 Income from sale of other deferred charges and expenses 1309 Customer advances 1310 Income attributable to permanent establishments 1311 Income from granting goods on loan 1312 Income from alienation of rights 1313 Income from refunds 1314 Income from portfolio sales 1400 Other income (specify)

Key Cost and Expense Operations 1500 Net purchase of raw material inventories 1501 Net purchase of semi-finished inventories 1600 Net purchase of inventories acquired for distribution 1601 Portfolio purchase 1700 Investments in fixed assets 1704 Fiscal cost in sale of fixed assets acquired from related parties 1705 Fiscal cost in sale of securities acquired from related parties 1706 Fiscal cost in sale of intangibles acquired from related parties 1707 Fiscal cost in sale of other deferred charges and expenses acquired from related parties 1708 Fiscal cost in sale of land acquired from related parties 1801 Royalties for use of assets related to the market 1802 Royalties for use of assets related to the customer portfolio 1803 Royalties for use of intellectual or artistic assets 1804 Royalties for use of assets based on contracts or rights 1805 Royalties for use of technological intangible assets 1806 Royalties for use of other intangible assets or other concepts 1900 Technical assistance 2000 Fees, includes administrative services and labor 2100 Leasing 2200 Guarantees 2300 Advertising 2400 Maquila services 2500 Other services provided 2600 Financial services 2700 Commissions 2800 Accrued interest payable 2801 Interest from portfolio sales operations 2900 For premiums paid for insurance and reinsurance 2901 Captive reinsurance 3000 Fiscal cost in sale of shares acquired from related parties (updated proven acquisition cost) 3001 Prorated expenses 3002 Returns, allowances, and discounts on sale of finished inventories 3003 Returns, allowances, and discounts on sale of semi-finished inventories

44 OFFICIAL GAZETTE Monday, January 29, 2024

Key Cost and Expense Operations 3004 Returns, allowances, and discounts on sale of inventories acquired for distribution 3005 Returns, allowances, and discounts on sale of inventories acquired (raw materials) 3006 Returns, allowances, and discounts on sale of inventories acquired (semi-finished articles) 3007 For initial amounts to acquire the right to enter into a derivative financial operation 3008 For initial amounts to acquire the right to enter into a financial operation 3009 For receiving goods on loan 3010 Costs and/or for acquiring rights 3011 Costs and/or for acquiring concessions 3012 Investments in intangibles 3013 Costs and/or for refunds 3014 Investments in other deferred charges and expenses 3015 Investments to acquire shares 3016 Expense advances 3100 Other payments (specify)

Appendix V. Catalog of transfer pricing methods applied, for the purposes of the annex on operations with related parties.

Key Method PC Uncontrolled Comparable Price PR Resale Price CA Cost Plus PU Profit Split RPU Residual Profit Split MTU Transactional Net Margin Method

Appendix VI. Catalog of country of residence, country of residence for tax purposes, country of fiscal residence of the entity, and country of residence of the foreign resident. For the purposes of this appendix, the following catalog shall apply.

Key Country Name AF Afghanistan (Islamic Emirate of) AL Albania (Republic of) DE Germany (Federal Republic of) AD Andorra (Principality of) AO Angola (Republic of) AI Anguilla AQ Antarctica AG Antigua and Barbuda (British Commonwealth of Nations) AN Netherlands Antilles (Dutch Overseas Territory) SA Saudi Arabia (Kingdom of) DZ Algeria (Democratic and Popular Republic of) AR Argentina (Republic) AM Armenia (Republic of) AW Aruba (Dutch Overseas Territory) AU Australia (Commonwealth of) AT Austria (Republic of) AZ Azerbaijan (Republic of) BS Bahamas (Commonwealth of the)

Monday, January 29, 2024 OFFICIAL GAZETTE 45

Key Country Name BH Bahrain (State of) BD Bangladesh (People's Republic of) BB Barbados (British Commonwealth of Nations) BE Belgium (Kingdom of) BZ Belize BJ Benin (Republic of) BM Bermuda BY Belarus (Republic of) BO Bolivia (Republic of) BA Bosnia and Herzegovina BW Botswana (Republic of) BR Brazil (Federative Republic of) BN Brunei (State of) (Residence of Peace) BG Bulgaria (Republic of) BF Burkina Faso BI Burundi (Republic of) BT Bhutan (Kingdom of) CV Cape Verde (Republic of) TD Chad (Republic of) KY Cayman (Islands) KH Cambodia (Kingdom of) CM Cameroon (Republic of) CA Canada CL Chile (Republic of) CN China (People's Republic) CY Cyprus (Republic of) VA Vatican City (State of the) CC Cocos (Keeling, Australian Islands) CO Colombia (Republic of) KM Comoros (Islands) CG Congo (Republic of the) CK Cook (Islands) KP Korea (Democratic People's Republic of) (North Korea) KR Korea (Republic of) (South Korea) CI Côte d'Ivoire (Republic of the) CR Costa Rica (Republic of) HR Croatia (Republic of) CU Cuba (Republic of) DK Denmark (Kingdom of) DJ Djibouti (Republic of) DM Dominica (Commonwealth of) EC Ecuador (Republic of) EG Egypt (Arab Republic of) SV El Salvador (Republic of) AE United Arab Emirates ER Eritrea (State of)

46 OFFICIAL GAZETTE Monday, January 29, 2024

Key Country Name SI Slovenia (Republic of) ES Spain (Kingdom of) FM Federated State of Micronesia US United States of America EE Estonia (Republic of) ET Ethiopia (Federal Democratic Republic) FJ Fiji (Republic of) PH Philippines (Republic of the) FI Finland (Republic of) FR France (French Republic) GA Gabonese (Republic) GM Gambia (Republic of the) GE Georgia (Republic of) GH Ghana (Republic of) GI Gibraltar (U.K.) GD Grenada GR Greece (Hellenic Republic) GL Greenland (Denmark) GP Guadeloupe (Department of) GU Guam (U.S.A.) GT Guatemala (Republic of) GG Guernsey GW Guinea-Bissau (Republic of) GQ Equatorial Guinea (Republic of) GN Guinea (Republic of) GF French Guiana GY Guyana (Cooperative Republic of) HT Haiti (Republic of) HN Honduras (Republic of) HK Hong Kong (Special Administrative Region of the Republic) HU Hungary (Republic of) IN India (Republic of) ID Indonesia (Republic of) IQ Iraq (Republic of) IR Iran (Islamic Republic of) IE Ireland (Republic of) IS Iceland (Republic of) BV Bouvet Island IM Isle of Man AX Åland Islands FO Faroe Islands GS South Georgia and the South Sandwich Islands HM Heard Island and McDonald Islands FK Falkland Islands (U.K.) MP Northern Mariana Islands MH Marshall Islands

Monday, January 29, 2024 OFFICIAL GAZETTE 47

Key Country Name UM United States Minor Outlying Islands SB Solomon Islands (British Commonwealth of Nations) SJ Svalbard and Jan Mayen Islands (Norway) TK Tokelau Islands WF Wallis and Futuna Islands IL Israel (State of) IT Italy (Italian Republic) JM Jamaica JP Japan JE Jersey JO Jordan (Hashemite Kingdom of) KZ Kazakhstan (Republic of) KE Kenya (Republic of) KI Kiribati (Republic of) KW Kuwait (State of) KG Kyrgyzstan (Kyrgyz Republic) LS Lesotho (Kingdom of) LV Latvia (Republic of) LB Lebanon (Republic of) LR Liberia (Republic of) LY Libya (Arab Socialist People's Jamahiriya) LI Liechtenstein (Principality of) LT Lithuania (Republic of) LU Luxembourg (Grand Duchy of) MO Macao MK Macedonia (Former Yugoslav Republic of) MG Madagascar (Republic of) MY Malaysia MW Malawi (Republic of) MV Maldives (Republic of) ML Mali (Republic of) MT Malta (Republic of) MA Morocco (Kingdom of) MQ Martinique (Department of) (France) MU Mauritius (Republic of) MR Mauritania (Islamic Republic of) YT Mayotte MX Mexico (United Mexican States) MD Moldova (Republic of) MC Monaco (Principality of) MN Mongolia MS Montserrat (Island) ME Montenegro MZ Mozambique (Republic of) MM Myanmar (Union of) NA Namibia (Republic of)

48 OFFICIAL GAZETTE Monday, January 29, 2024

Key Country Name NR Nauru CX Christmas (Christmas) (Islands) NP Nepal (Kingdom of) NI Nicaragua (Republic of) NE Niger (Republic of) NG Nigeria (Federal Republic of) NU Niue (Island) NF Norfolk (Island) NO Norway (Kingdom of) NC New Caledonia (French Overseas Territory) NZ New Zealand OM Oman (Sultanate of) PIK Pacific, Islands of (U.S. Admin.) NL Netherlands (Kingdom of the) (Holland) PK Pakistan (Islamic Republic of) PW Palau (Republic of) PS Palestine PA Panama (Republic of) PG Papua New Guinea (Independent State of) PY Paraguay (Republic of) PE Peru (Republic of) PN Pitcairn Islands (British Dependency) PF French Polynesia PL Poland (Republic of) PT Portugal (Portuguese Republic) PR Puerto Rico (Free Associated State of the Commonwealth) QA Qatar (State of) GB United Kingdom of Great Britain and Northern Ireland CZ Czech Republic CF Central African Republic LA Lao People's Democratic Republic RS Republic of Serbia DO Dominican Republic SK Slovak Republic CD People's Republic of the Congo RW Rwandan Republic RE Réunion (Department of) (France) RO Romania RU Russia (Russian Federation) EH Western Sahara (Sahrawi Arab Democratic Republic) WS Samoa (Independent State of) AS American Samoa BL Saint Barthélemy KN Saint Kitts and Nevis (Federation of) (Saint Kitts-Nevis) SM San Marino (Most Serene Republic of) MF Saint Martin

Monday, January 29, 2024 OFFICIAL GAZETTE 49

Key Country Name PM Saint Pierre and Miquelon VC Saint Vincent and the Grenadines SH Saint Helena LC Saint Lucia ST São Tomé and Príncipe (Democratic Republic of) SN Senegal (Republic of the) SC Seychelles (Republic of the) SL Sierra Leone (Republic of) SG Singapore (Republic of) SY Syria (Arab Republic) SO Somalia LK Sri Lanka (Democratic Socialist Republic of) ZA South Africa (Republic of) SD Sudan (Republic of the) SE Sweden (Kingdom of) CH Switzerland (Confederation) SR Suriname (Republic of) SZ Eswatini (Kingdom of) TJ Tajikistan (Republic of) TH Thailand (Kingdom of) TW Taiwan (Republic of China) TZ Tanzania (United Republic of) IO British Indian Ocean Territory TF French Southern and Antarctic Lands TL Timor-Leste TG Togo (Togolese Republic) TO Tonga (Kingdom of) TT Trinidad and Tobago (Republic of) TN Tunisia (Republic of) TC Turks and Caicos (Islands) TM Turkmenistan (Republic of) TR Turkey (Republic of) TV Tuvalu (British Commonwealth of Nations) UA Ukraine UG Uganda (Republic of) UY Uruguay (Oriental Republic of) UZ Uzbekistan (Republic of) VU Vanuatu VE Venezuela (Republic of) VN Vietnam (Socialist Republic of) VG Virgin Islands (British) VI Virgin Islands (U.S.) YE Yemen (Republic of) ZM Zambia (Republic of) ZW Zimbabwe (Republic of)

50 OFFICIAL GAZETTE Monday, January 29, 2024

Appendix VII. Catalog of currency type. For the purposes of this appendix, the catalog in effect on the date of submission of the tax report shall apply, according to appendix 5.- currency keys, of annex 22 of the general rules in matters of foreign trade for 2023, published in the Official Gazette of the Federation on January 5, 2023, which is presented below.

Country Currency Name Central Africa Franc Albania Lek Germany Euro Dutch Antilles Florin Saudi Arabia Riyal Algeria Dinar Argentina Peso Australia Dollar Austria Euro Bahamas Dollar Bahrain Dinar Barbados Dollar Belgium Euro Belize Dollar Bermuda Dollar Bolivia Boliviano Brazil Real Bulgaria Lev Canada Dollar Chile Peso China Mainland Yuan China Offshore Yuan Cyprus Euro Colombia Peso North Korea Won South Korea Won Costa Rica Colón Cuba Peso Croatia (Republic of) Kuna Denmark Krone Ecuador Dollar Egypt Pound El Salvador Colón U.A.E. Dirham Slovenia Euro Spain Euro Estonia Euro Ethiopia Birr U.S.A. Dollar Russian Federation Ruble Fiji Dollar Philippines Peso Finland Euro France Euro

Monday, January 29, 2024 OFFICIAL GAZETTE 51

Country Currency Name Ghana Cedi Great Britain Pound Sterling Greece Euro Guatemala Quetzal Guyana Dollar Haiti Gourde Netherlands Euro Honduras Lempira Hong Kong Dollar Hungary Forint India Rupee Indonesia Rupiah Iraq Dinar Iran Rial Ireland Euro Iceland Króna Israel Shekel Italy Euro Jamaica Dollar Japan Yen Jordan Dinar Kenya Shilling Kuwait Dinar Latvia Euro Lebanon Pound Libya Dinar Lithuania Litas Luxembourg Euro Malaysia Ringgit Malta Euro Morocco Dirham Mexico Peso Montenegro Euro Nicaragua Córdoba Nigeria (Fed) Naira Norway Krone New Zealand Dollar Pakistan Rupee Palestine Shekel Panama Balboa Paraguay Guaraní Peru Nuevo Sol Poland Zloty Portugal Euro Puerto Rico Dollar Czech Republic Koruna Democratic Republic of the Congo Franc Republic of Serbia Dinar Dominican Republic Peso

52 OFFICIAL GAZETTE Monday, January 29, 2024

Country Currency Name Slovak Republic Euro Romania Leu Singapore Dollar Syria Pound Sri Lanka Rupee Sweden Krona Switzerland Franc Suriname Dollar Thailand Baht Taiwan New Dollar Tanzania Shilling Trinidad and Tobago Dollar Turkey Lira Ukraine Hryvnia South African Union Rand Uruguay Peso European Monetary Union Euro Venezuela Bolívar Fuerte Vietnam Dong Yemen (P.D.R.) Rial Yugoslavia Dinar Other countries Other currencies

Appendix VIII. Catalog of main intangible assets, for the purposes of the annex on information about their operations with related parties. Main intangible assets (Appendix B of Financial Information Standard C-8 intangible assets).

Key I. Assets related to the market IA) Registered trademarks IB) Trade names IC) Service or certification marks ID) Market image IE) Names of portals or internet websites IF) Non-compete agreements IG) Rights (radio transmission, gas development, gas distribution, landing, rent, mining, mortgage service, reacquired franchise, service, timber cutting, water use) IH) Other

Key II. Assets related to the customer portfolio IIA) Customer lists IIB) Contracted production and firm orders IIC) Contracts with customers and corresponding customer relationships IID) Non-contractual relationships with customers IIE) Other

Key III. Intellectual or artistic assets IIIA) Theatrical works, operas, ballets, etc. IIIB) Books, magazines, newspapers, manuscripts, and other literary material IIIC) Musical works IIID) Paintings and photographs IIIE) Audiovisual material, videos, movies, music videos, and television programs IIIF) Other

Monday, January 29, 2024 OFFICIAL GAZETTE 53

Key IV. Assets based on contracts or rights IVA) License, royalty, and priority use contracts IVB) Advertising, construction, administration, service, or supply contracts IVC) Permits or concessions for resource exploitation, as well as for ports and airports IVD) Leasing contracts IVE) Construction permits IVF) Franchises IVG) Permits, concessions, or rights for cable, radio, television, and broadcasting transmission IVH) Permits or rights for water supply, energy, gas distribution, landing, rent, mining, etc. IVI) Other

Key V. Technological intangible assets VA) Technological patents VB) In-process research and development VC) Computing systems (software), and licenses, computer programs, information systems, formats, etc. VD) Unpatented technology, technical know-how VE) Databases, plant titles VF) Confidential processes and formulas VG) Technical drawings, technical procedure manuals, plans VH) Creation of manufacturing processes, procedures, production lines VI) Other

Key VI. Intangible assets other than the above VIA) Other

Appendix IX. Catalog of the most important concept that originated the balance, for the purposes of the annex on accounts and documents receivable and payable in national and foreign currency, (not applicable for tax reports of the financial sector).

Key Debtors 1 Petty cash 2 Checking account 3 Investment account 4 Inventory sales 5 Fixed asset sales 6 Intangible sales 7 Share sales 8 Advances 9 Loans 10 Royalties 11 Technical assistance 12 Advertising 13 Maquila 14 Portfolio sales 15 Refunds 16 Dividends 17 Commissions 18 Derivative financial operations 19 Leasing 20 Service provision 21 Administrative services 22 Accrued interest

54 OFFICIAL GAZETTE Monday, January 29, 2024

Key Debtors 23 Expenses on behalf of related parties 24 Alienation of intangibles 25 Alienation of other deferred charges and expenses 26 Alienation of shares 27 Alienation of fixed assets 28 Alienation of lands 29 Other debtors

Key Creditors 1 Loans 2 Inventory purchases 3 Fixed asset purchases 4 Intangible purchases 5 Share purchases 6 Advances 7 Concessions 8 Rights 9 For acquisition of shares 10 Interest on portfolio sales 11 Prorated expenses 12 Guarantees 13 Fees 14 Advertising 15 Maquila 16 Services 17 Commissions 18 Interest payable 19 Other creditors

Appendix X. Catalog of financing type, for the purposes of the annex on loans.

Key Financing Type A Bank acceptances B Letters of credit C Bridge credit D Direct E Advance or avío F Mortgage G Global lines H Pledge I Protocols J Unsecured K Agricultural L Revolving M Syndicated N Other

Appendix XI. Catalog of frequency of interest payment exigibility, for the purposes of the annex on loans.

Key Frequency 1 Monthly 2 Quarterly 3 Semi-annual 4 Annual 5 Other

Monday, January 29, 2024 OFFICIAL GAZETTE 55

Appendix XII. Catalog of income type in REFIPRES, for the purposes of the annex on operations subject to preferential tax regimes.

Key Frequency 1 Interest in financial system institutions 2 Derivatives from investment companies or funds 3 Other income derived from financial system entities (swaps, options, etc.) 4 From investment in shares of legal entities 5 Participation in trusts and similar 6 Derivatives from investments in joint ventures and similar 7 From share sales 8 From dividends or profits 9 Other income

Appendix XIII. Catalog of character of participation in trust or entity or foreign legal figure, for the purposes of the annex on operations subject to preferential tax regimes.

Key Frequency 1 Settlor 2 Trustee 3 Fiduciary 4 Effective beneficiary 5 Contributor of goods or rights 6 Administrator

Appendix XIV. Catalog of tax rate or exemption provided in a treaty to avoid double taxation, for the purposes of the annex on operations subject to preferential tax regimes.

Key Frequency 1 Rate 2 Exemption 3 Benefit 4 Subsidy 5 Other

Appendix XV. Catalog of term maturity, for the purposes of the annex on Derivative financial operations contracted with foreign residents.

Key Term Maturity 1 Restructured 2 Re-contracted 3 Re-configured 4 Closed 5 Cancelled 6 Liquidated in advance 7 Liquidated opposite operation

Appendix XVI. Catalog of loan destination, for the purposes of the annex on partners or shareholders who held shares or social parts.

Key Loan Destination 1 Asset 2 Liability 3 Dividend payment 4 Profits 5 Other

56 OFFICIAL GAZETTE Monday, January 29, 2024

Instructions for characteristics for filling out and presenting the financial statement audit report for tax purposes issued by a registered public accountant, for the fiscal year 2023 using the 2023 audit presentation system (SIPRED'2023), applicable to the following types of audits. A. General financial statements. B. Corporate taxpayers who pay taxes as coordinated entities and from the agricultural, livestock, forestry, and fishing regime, and natural persons who are exclusively dedicated to land freight or passenger transport activities. C. Exchange houses. D. Non-bank financial intermediaries. E. Investment funds. This instruction is a complement to the guide formats and the instruction for the integration and presentation of the audit.

Content and characteristics for filling out the audit Data applicable to the audit of: A. General financial statements. Identification Data Data to be provided: Taxpayer, legal representative, public accountant. 01A000000 RFC (of the taxpayer). 01B000000 RFC (of the public accountant). 01B015000 RFC (of the firm). 01C000000 RFC (of the legal representative). Data, RFC, of the taxpayer, legal representative, public accountant, and firm. Data of maximum 13 alphanumeric characters, composed of:

• Four letters for natural persons; or underscore and three letters for legal entities.
• Six numeric characters corresponding to the date (two characters for year, two for month, and two for day).
• Three alphanumeric characters for homonymy. In the case where the legal representative is a foreign resident who does not have this data, the following shall be entered: REXT990101XXX. Use of uppercase alphabetic characters. This data cannot contain special signs (commas, brackets, parentheses, etc., except the character &). 01A001000 Name (of the taxpayer) (paternal surname, maternal surname, name(s)), denomination or corporate name. 01B001000 Name (of the public accountant) (paternal surname, maternal surname, name(s)). 01B014000 Name of the firm. 01C001000 Name (of the legal representative) (paternal surname, maternal surname, name(s)). Data, full name of the taxpayer. In the case of natural persons, it shall be entered: paternal surname, maternal surname, and name(s), of the legal representative, public accountant, and firm. Alphanumeric character data. Alphabetic characters only in uppercase.

Monday, January 29, 2024 OFFICIAL GAZETTE 57 01A002000 CURP (of the individual taxpayer). 01B002000 CURP (of the public accountant). 01C004000 CURP (of the legal representative). Data of maximum 18 alphanumeric characters, composed of:

• Four alphabetic characters.
• Six numeric characters.
• Six alphabetic characters.
• One alphabetic or numeric character.
• One numeric character. Use of uppercase alphabetic characters. This data cannot contain special signs (commas, brackets, parentheses, etc.). Fiscal address of the taxpayer, legal representative, and public accountant: 01A003000 Federal entity (of the taxpayer). 01B004000 Federal entity (of the public accountant). 01C005000 Federal entity (of the legal representative). 01C015000 Entity in which the notary is located (legal representative). Data chosen from a list (catalog). 01A004000 Borough or municipality (of the taxpayer). 01B005000 Borough or municipality (of the public accountant). 01C006000 Borough or municipality (of the legal representative). Complete borough or municipality data. Data of alphabetic characters in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc.). 01A005000 Neighborhood or locality (of the taxpayer). 01B006000 Neighborhood or locality (of the public accountant). 01C007000 Neighborhood or locality (of the legal representative). Complete neighborhood or locality data. Data of alphanumeric characters. Alphabetic characters only in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc.). 01A006000 Postal code (of the taxpayer). 01B007000 Postal code (of the public accountant). 01C008000 Postal code (of the legal representative). Complete postal code data. Data of exactly five numeric characters, without sign. This data cannot contain special signs (peso signs, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9.

58 OFFICIAL GAZETTE Monday, January 29, 2024 01A007000 Street, exterior and interior number (of the taxpayer). 01B008000 Street, exterior and interior number (of the public accountant). 01C009000 Street, exterior and interior number (of the legal representative). Complete street and number data. Data of alphanumeric characters. Alphabetic characters only in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc.). 01A008000 City or population (of the taxpayer). 01B009000 City or population (of the public accountant). 01C010000 City or population (of the legal representative). Complete city or population data. Data of alphanumeric characters. Alphabetic characters only in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc.). 01A009000 Telephone (of the taxpayer). 01B010000 Telephone (of the public accountant or firm). 01C011000 Telephone (of the legal representative). Data of maximum twenty numeric characters. This data cannot contain special signs (peso sign, commas, periods, brackets, parentheses, etc.) It must consist only of digits from 0 to 9. 01A010000 Email (of the taxpayer). 01B011000 Email (of the public accountant). 01B012000 Email of the tax mailbox. 01C012000 Email (of the legal representative). Data of alphanumeric characters. Alphabetic characters can be written in lowercase. This data can contain special signs (periods, hyphens, at sign, etc.). 01A011000 Name of the economic group to which it belongs. Text or name of the economic group, assigned automatically by SIPRED 2023 once the activity key for tax purposes has been selected. 01A012000 Activity key for tax purposes. Economic activity or predominant activity data, also known as business line, assigned automatically by SIPRED 2023 once selected from a catalog. For the purposes of this data, the description made for this effect in Annex 6 of the General Fiscal Resolution valid for 2014 and its corresponding modifications must be taken into account. This text cannot contain special signs (commas, brackets, parentheses, etc.).

Monday, January 29, 2024 OFFICIAL GAZETTE 59 01C002000 National (legal representative). 01C003000 Foreigner (legal representative). Data of two alphabetic characters (yes or no). Use of only uppercase alphabetic characters. This text cannot contain special signs (commas, brackets, parentheses, etc.). 01C013000 Deed number (legal representative). 01C014000 Notary number (legal representative). Data of fifteen and ten alphanumeric characters maximum without sign, respectively. These data cannot contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9. 01C016000 Date of power of attorney (legal representative). 01C017000 Date of appointment (legal representative). Data of the certification of the power of attorney and of the appointment to the position. This data will be composed of ten alphanumeric characters corresponding to the date of certification of the power of attorney (two for the day, two for the month, and four for the year separated by slashes /). 01B003000 Registration number (public accountant). 01B016000 Registration number of the firm. For the purposes of this data, the number assigned by the General Administration of Federal Fiscal Audit to the registered public accountant and to their firm will be recorded. Data of exactly five numeric characters, without sign. This data cannot contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9. 01B013000 College to which the public accountant belongs. Data, name of the college to which the registered public accountant belongs. Data of alphabetic characters. Use of only uppercase alphabetic characters. This text cannot contain special signs (commas, brackets, parentheses, etc.). General Data Data to be provided: 01D000000 Competent authority (selection from a catalog): General Administration of Large Taxpayers, Decentralized Administration of Fiscal Audit, and General Administration of Hydrocarbons. 01D001000 Headquarters to which the ADAF belongs (selection from a catalog). 01D002000 General Administration and/or ADAF (selection from a catalog). 01D003000 Obligated or optional 01D020000 Type of special taxpayer (selection from a catalog). 01D029000 Select the costing system you use for tax purposes (selection from a catalog): absorption costing for tax purposes and the historical cost valuation method for accounting purposes, absorption costing for tax purposes (estimated predetermined costs), absorption costing for tax purposes and the standard cost valuation method for accounting purposes, system different from the above, not applicable.

60 OFFICIAL GAZETTE Monday, January 29, 2024 01D034000 Type of opinion (selection from a catalog): 1- unqualified opinion, 2- qualified opinion with tax implications, 3- qualified opinion without tax implications, 4- adverse opinion with tax implications, 5- adverse opinion without tax implications, 6- disclaimer of opinion. 01D072000 It is: 01D165000 It was carried out for the purpose of: 01D259000 In what capacity did you participate in a merger: 01D283000 In what capacity did you participate in a spin-off: 01D390000 In case of affirmative answer to the previous question, indicate the reason why you ceased to apply the ISR tax incentive: 01D393000 (1) Corresponding to the month of: 01D396000 (2) Corresponding to the month of: 01D399000 (3) Corresponding to the month of: 01D402000 (4) Corresponding to the month of: 01D405000 (5) Corresponding to the month of: 01D408000 (6) Corresponding to the month of: 01D411000 (7) Corresponding to the month of: 01D414000 (8) Corresponding to the month of: 01D417000 (9) Corresponding to the month of: 01D420000 (10) Corresponding to the month of: 01D423000 (11) Corresponding to the month of: 01D426000 (12) Corresponding to the month of: 01D450000 (1) Corresponding to the month of: 01D453000 (2) Corresponding to the month of: 01D456000 (3) Corresponding to the month of: 01D459000 (4) Corresponding to the month of: 01D462000 (5) Corresponding to the month of: 01D465000 (6) Corresponding to the month of: 01D468000 (7) Corresponding to the month of: 01D471000 (8) Corresponding to the month of: 01D474000 (9) Corresponding to the month of: 01D477000 (10) Corresponding to the month of: 01D480000 (11) Corresponding to the month of: 01D483000 (12) Corresponding to the month of: 01D486000 What is your functional currency. 01D497000 In case of affirmative answer to the previous question, indicate the reason why you ceased to apply the ISR tax incentive. 01D500000 (1) Corresponding to the month of: 01D503000 (2) Corresponding to the month of: 01D506000 (3) Corresponding to the month of: 01D509000 (4) Corresponding to the month of: 01D512000 (5) Corresponding to the month of: 01D515000 (6) Corresponding to the month of: 01D518000 (7) Corresponding to the month of: 01D521000 (8) Corresponding to the month of: 01D524000 (9) Corresponding to the month of: 01D527000 (10) Corresponding to the month of: 01D530000 (11) Corresponding to the month of: 01D533000 (12) Corresponding to the month of:

Monday, January 29, 2024 OFFICIAL GAZETTE 61 01D557000 (1) Corresponding to the month of: 01D560000 (2) Corresponding to the month of: 01D563000 (3) Corresponding to the month of: 01D566000 (4) Corresponding to the month of: 01D569000 (5) Corresponding to the month of: 01D572000 (6) Corresponding to the month of: 01D575000 (7) Corresponding to the month of: 01D578000 (8) Corresponding to the month of: 01D581000 (9) Corresponding to the month of: 01D584000 (10) Corresponding to the month of: 01D587000 (11) Corresponding to the month of: 01D590000 (12) Corresponding to the month of: 01D593000 What is your functional currency. Data assigned automatically by SIPRED 2023 once an option from a list (catalog) has been selected. 01D025000 Start date of the fiscal year. 01D026000 End date of the fiscal year. 01D027000 Start date of the previous fiscal year. 01D028000 End date of the previous fiscal year. Data of the fiscal year being audited and of the previous fiscal year. Divided into start of the year and end of the year. These data will be composed of ten alphanumeric characters corresponding to the start date of the fiscal year (two for the day, two for the month, and four for the year separated by slashes /) and ten for the end date of the fiscal year, (two for the day, two for the month, and four for the year, separated by slashes /). example: start end 01/01/2023 31/12/2023 01D004000 Opted to certify its financial statements by taxable income (for the purposes of article 32-A CFF). 01D005000 Opted to certify its financial statements by the value of its assets (for the purposes of article 32-A CFF). 01D006000 Opted to certify its financial statements by the number of workers (for the purposes of article 32-A CFF). 01D008000 Is part of an association in participation. 01D009000 Is part of a trust. 01D015000 First certification. 01D016000 Is a company specialized in investment in energy, electricity, and infrastructure assets. 01D017000 Carried out construction works. 01D018000 In case of affirmative answer to the previous index, accumulated income in accordance with article 17, fraction IV of the LISR. 01D019000 Maquiladora industry. 01D021000 Affiliate company. 01D022000 Subsidiary company. 01D023000 Cooperative society. 01D024000 Start of operations.

62 OFFICIAL GAZETTE Monday, January 29, 2024 01D035000 Statement of cash flows. Used the indirect method (in case of affirmative answer, must fill from index 01040000000000 to 01040050000000 of Annex 4). 01D042000 Carried out operations with related parties. 01D043000 If your answer was affirmative in index 01D042000. (must fill Annexes 16 and 17). 01D044000 Carried out operations with domestic related parties. 01D045000 Carried out operations with foreign related parties. 01D046000 It is a fiscally transparent foreign entity and/or a foreign legal figure. 01D047000 During the year, it decreased pending tax losses from previous years referred to in article 9, fraction II of the LISR (in case of affirmative answer, must fill Annex 23). 01D048000 Regarding companies that have had the character of holding companies, it decreased the loss from the alienation of shares in a subsequent year after 2015 (for the purposes of article two, fraction IX, last paragraph of the transitional provisions of the LISR valid from January 1, 2016). 01D049000 In case of affirmative answer to the previous index, indicate if it liquidated the entire Deferred Tax (for the purposes of article two, fraction IX, last paragraph of the transitional provisions of the LISR valid from January 1, 2016). 01D050000 Applied what is established in rule 11.7.1.20. of the 3rd RMRMF 2016. 01D051000 Applied what is established in rule 3.23.22. of the RMF 2017. 01D052000 Applied what is established in rule 3.23.15. of the RMF 2018. 01D053000 Applied what is established in rule 3.23.15. of the RMF 2019. 01D054000 Applied what is established in rule 3.23.14. of the RMF 2020. 01D055000 Applied what is established in rule 3.23.14. of the RMF 2021. 01D056000 Applied what is established in rule 3.23.8. of the RMF 2022. 01D057000 Applied what is established in rule 3.23.8. of the RMF 2023. 01D058000 Applied what is established in rule 11.7.1.19. of the 3rd RMRMF 2016. 01D059000 Applied what is established in the fifth transitional provision of the RMF 2017. 01D060000 Applied what is established in the thirtieth transitional provision of the RMF 2018. 01D061000 Indicate if the taxpayer applied the procedures established in article 22 of the LISR. 01D066000 Indicate if the acquirer of the alienated shares is a related party. 01D067000 The taxpayer has pending losses from the alienation of shares to be applied at the end of the year. 01D069000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria for tax and customs provisions. 01D071000 Obtained any resolution from the SAT, the SHCP, or the PRODECON that affected its tax situation during the year. 01D080000 Obtained any favorable resolution from jurisdictional authorities that affected its tax situation during the year (includes PTU). 01D087000 Has filed any means of defense against tax provisions. 01D090000 Is obliged to disclose reportable schemes for the fiscal year. 01D098000 Celebrated financial derivative operations that had tax effects during the year in the Income Tax (in case of affirmative answer, must fill Annex 12). 01D099000 Maintained permanent investments in subsidiaries, associates, and affiliates during the year (in case of affirmative answer, must fill Annex 13). 01D100000 Carried out operations with residents abroad (in case of affirmative answer, must fill Annex 19). 01D101000 Maintained balances receivable and payable in national and foreign currency during the year (in case of affirmative answer, must fill Annex 21). 01D102000 Obtained loans during the year (in case of affirmative answer, must fill Annex 22). 01D103000 Has had changes in denomination or corporate name during the audited fiscal year.

Monday, January 29, 2024 OFFICIAL GAZETTE 63 01D104000 In case of affirmative answer to the previous index, has the notices of change of denomination or corporate name before the federal taxpayer registry (for the purposes of article 29, fraction I of the RCFF), also specify the previous RFC and names. 01D110000 Has had changes in fiscal address during the audited fiscal year. 01D111000 In case of affirmative answer to the previous index, has all the notices of change of fiscal address (for the purposes of article 29, fraction III of the RCFF). 01D112000 Has updated economic activities and obligations during the audited fiscal year. 01D113000 In case of affirmative answer to the previous index, has all the notices of update of economic activities and obligations (for the purposes of article 29, fraction VII RCFF). 01D114000 For the audited fiscal year, has the notices of opening or closing carried out during the same of establishments, branches, premises, fixed or semi-fixed stalls, places where merchandise is stored, and in general any premises or establishment used for the performance of its activities (for the purposes of article 29, fraction VIII of the RCFF). 01D115000 During the year, notices of compensation of credits were presented (for the purposes of article 23 CFF). 01D116000 Indicate if during the fiscal year its partnership interests, shares, or equivalent were sold by the taxpayer, if it complied with what is provided in article 26, fraction XI of the CFF. 01D117000 Has shareholders resident in the country. 01D118000 In case of affirmative answer to the previous index, are registered in the federal taxpayer registry (for the purposes of article 27 of the CFF). 01D119000 Is obliged to request the registration in the RFC of its partners or shareholders resident abroad (for the purposes of article 27 of the CFF). 01D120000 In case of affirmative answer to the previous index, are registered in the federal taxpayer registry. 01D121000 Has inventories registered in its accounting. 01D122000 In case of affirmative answer, keeps control of inventories of merchandise, raw materials, work in progress, and finished products, as appropriate (for the purposes of article 76, fraction XIV of the LISR). 01D125000 Carried out operations with the general public. 01D126000 Has employees. 01D134000 In case of negative answer to the question in index 01D126000, has any personnel service contracts (outsourcing). 01D140000 Alienation of goods. 01D141000 Provision of services. 01D142000 Granting of temporary use or enjoyment of goods. 01D143000 Dividends obtained from residents abroad without permanent establishment in Mexico. 01D144000 Dividends obtained from residents abroad subject to preferential tax regimes. 01D145000 Others, in case of affirmative answer specify below: 01D149000 Obtained loss from the alienation of accounts and documents receivable during the year. 01D150000 The accounts and documents receivable during the year were assigned as part of a restructuring or payment of dividends or profits. 01D152000 Kept accounting for the purposes of article 28 of the CFF, its regulations, and with article 32, fraction I of the LIVA. 01D153000 The supporting documentation of the records or entries is available at its fiscal address (for the purposes of article 28, fraction III of the CFF). 01D160000 Journal. 01D161000 Ledger. 01D162000 Minutes of meetings of partners or shareholders.

64 OFFICIAL GAZETTE Monday, January 29, 2024 01D163000 Partners or shareholders. 01D164000 Carried out financial derivative operations (for the purposes of article 20 of the LISR). 01D168000 The taxpayer participated in a restructuring in which the alienation of its shares at tax cost was authorized, or the deferral of the tax derived from the alienation of its shares within the group to which it belongs (for the purposes of article 24 of the LISR). 01D169000 The taxpayer participated in a restructuring in which an undue transmission of tax losses was generated (for the purposes of article 69-B Bis of the CFF). 01D171000 The taxpayer changed its business model. 01D172000 Issue receipts for the activities carried out and preserve the files (for the purposes of articles 76, fractions II and XVII and 110, fractions III and IV of the LISR). 01D193000 Indicate if it alienated shares or intangibles during the year. 01D195000 Is a related party. 01D197000 Is a related party. 01D199000 Is a related party. 01D201000 Is a related party. 01D203000 Is a related party. 01D208000 Made withholding. 01D210000 In case of having a tax loss in the alienation of shares, presented notice within ten days following the date of the operation. 01D213000 Indicate if it transmitted monetary assets by more than 51%. 01D214000 Indicate if it carried out a refund or reduction of shares. 01D215000 Indicate if it refunded premium on share subscription. 01D219000 Indicate if it carried out a refund or reduction of shares derived from absorption of financial losses. 01D220000 Be strictly indispensable for the purposes of its activity, with the exception of authorized donations for deduction by tax provisions (for the purposes of articles 27, fraction I and 105, fraction II of the LISR and 36, 37, 38, 107, 108, 124, 125, and 131 of the RLISR). 01D222000 Be covered by fiscal receipts (for the purposes of articles 27, fraction III and 105, last paragraph of the LISR, as well as with the applicable rules of the RMF for 2023). 01D223000 Make payments through named checks, credit cards, debit cards, or service cards, or authorized electronic wallets, transfers of accounts in credit institutions or brokerage houses, compensations, or through different forms of extinction of obligations when indicated by tax provisions (for the purposes of articles 27, fraction III and 105, last paragraph of the LISR and 42 of the RLISR, as well as with the applicable rules of the RMF for 2023). 01D224000 Be duly registered in accounting (for the purposes of articles 27, fraction IV and 105, last paragraph of the LISR and 44 of the RLISR). 01D225000 Be deducted only once (for the purposes of articles 27, fraction IV and 105, fraction IV of the LISR). 01D227000 That in the fiscal receipt, the Value Added Tax appears expressly and separately when appropriate (for the purposes of articles 27, fraction VI and 105, last paragraph of the LISR). 01D238000 In the case of payments made to commissionaires and intermediaries resident abroad, they meet the information and documentation requirements for the purposes of article 52 of the RLISR. 01D239000 That when carrying out the corresponding operations or by the last day of the year, the requirements that for each particular deduction the LISR establishes were met (for the purposes of articles 27, fraction XVIII and 105, last paragraph of the LISR and 53 and 54 of the RLISR, as well as with the applicable rules of the RMF for 2023). 01D240000 The fiscal receipts meet the requirements established by tax provisions and were obtained by the day the declaration should have been presented, and that the issuance dates corresponded to the year for which the deduction was made (for the purposes of articles 27, fraction XVIII and 105, last paragraph of the LISR).

Monday, January 29, 2024 OFFICIAL GAZETTE 65 01D251000 All concepts that were applied for the purposes of article 28 of the Income Tax Law (LISR) were considered non-deductible. 01D258000 In the case of payments made to commission agents and intermediaries resident abroad, they meet the information and documentation requirements for the purposes of article 52 of the Regulations of the Income Tax Law (RLISR). 01D334000 Maintained investments through trusts for the acquisition or construction of real estate (REITs). 01D335000 In the affirmative case of the previous index, complied with all the requirements provided for in articles 187 and 188 of the LISR. 01D336000 Was part of a trust for the acquisition or construction of real estate (REIT). 01D337000 In the affirmative case of the previous index, complied with all the requirements provided for in articles 187 and 188 of the LISR. 01D343000 Carried out operations with preferential tax regimes, through foreign entities or legal figures that are fiscally transparent abroad (in the affirmative case, must fill out annex 24). 01D359000 Considered as effectively collected the counter-performance when received in cash, in goods, or in services, even if those corresponded to advances, deposits, or any other concept regardless of the name by which they were designated, or when the creditor's interest was satisfied through any form of extinction of obligations giving rise to the counter-performance (for the purposes of article 1o.-B of the Value Added Tax Law (LIVA)). 01D361000 Considered as the value to calculate the tax, the amount effectively collected, as well as the amounts that are additionally charged or collected from the acquirer for other taxes, duties, normal or late interest, conventional penalties, or any other concept (for the purposes of articles 12, 18, and 23 of the LIVA and 42, 43, 44, and 45 of the Regulations of the Value Added Tax Law (RLIVA), as well as with the applicable rules of the Fiscal Miscellaneous Resolution (RMF) for 2023). 01D365000 Applied the option of article 5o.-B of the LIVA for the proration of the unidentified tax with taxable activities, for which the 0% rate and exempt activities apply. 01D366000 The Value Added Tax credited corresponded to goods, services, or the use or temporary enjoyment of goods, strictly indispensable in terms of the LISR for the carrying out of activities other than importation, for which the tax established in this LIVA must be paid or to which the 0% rate applies (for the purposes of article 5o., fraction I of the LIVA). 01D367000 The Value Added Tax credited was expressly transferred and stated separately in the invoices (for the purposes of article 5o., fraction II of the LIVA). 01D368000 The Value Added Tax transferred was effectively paid in the month in question (for the purposes of article 5o., fraction III of the LIVA). 01D369000 Regarding the Value Added Tax transferred that had been withheld in accordance with article 1o.-A, it was credited in the monthly payment declaration following the declaration in which the withholding was remitted (for the purposes of article 5o., fraction IV of the LIVA). 01D370000 Regarding the Value Added Tax transferred that had been withheld in accordance with article 1o.-A of this Law, said withholding was remitted in the terms and deadlines established (for the purposes of article 5o., fraction IV of the LIVA). 01D371000 The tax that corresponded to expenditures other than investments was credited in its entirety for having carried out activities exclusively for which the tax must be paid, or the 0% rate applies (for the purposes of article 5o., fraction V, subsection a) of the LIVA). 01D382000 Was obliged to pay the Special Production and Services Tax (IEPS) in the fiscal year. 01D383000 Opted to apply the fiscal stimulus in matters of Income Tax from the Decree of fiscal stimuli for the northern border region, published in the Official Gazette of the Federation (DOF) on December 31, 2018 (in the affirmative case, must fill out from index 01180118000000 to 01180146000000 of annex 18). 01D385000 Is registered in the beneficiary registry of the stimulus for the northern border region. 01D389000 Ceased to apply the fiscal stimulus in matters of Income Tax indicated in the Decree of fiscal stimuli for the northern border region, published in the DOF on December 31, 2018.

66 OFFICIAL GAZETTE Monday, January 29, 2024 01D392000 Submitted by the month following that in which the cancellation was requested, the complementary declarations of provisional payments in which the stimulus was applied and, if applicable, made the payment of the corresponding Income Tax. 01D430000 The age of the tax domicile, or of any branch, establishment, or other in the northern border region is less than 18 months. 01D433000 In addition to the northern border region stimulus, applied another fiscal treatment that grants additional benefits or fiscal stimuli, including exemptions or subsidies. 01D436000 Collaborated with the annual program of real-time verification for the purposes of article seven, second paragraph, fraction IV, of the Decree of fiscal stimuli for the northern border region, published in the DOF on December 30, 2020. 01D440000 Opted to apply the fiscal stimulus in matters of Value Added Tax indicated in the Decree of fiscal stimuli for the northern border region, published in the DOF on December 31, 2018. 01D442000 (a) alienation of goods. 01D443000 (b) provision of independent services. 01D444000 (c) granting the use or temporary enjoyment of goods. 01D445000 Ceased to apply the fiscal stimulus in matters of Value Added Tax, indicated in the Decree of fiscal stimuli for the northern border region, published in the DOF on December 31, 2018. 01D448000 Is a natural or legal person with business activities obliged to make withholding for the services referred to in article 1o., fraction IV of the Value Added Tax Law. 01D449000 In the case of an affirmative answer to the previous question, indicate if you opted to make the Value Added Tax withholding at the reduced rate of 3% of the value of the counter-performance effectively paid. 01D487000 Is obliged to carry out volumetric control. 01D488000 Is an importer of a specific sector. 01D490000 Opted to apply the fiscal stimulus in matters of Income Tax from the Decree of fiscal stimuli for the southern border region, published in the DOF on December 30, 2020 (in the affirmative case, must fill out from index 01180147000000 to 01180175000000 of annex 18). 01D492000 Is registered in the beneficiary registry of the stimulus for the southern border region. 01D496000 Ceased to apply the fiscal stimulus in matters of Income Tax indicated in the Decree of fiscal stimuli for the southern border region, published in the DOF on December 30, 2020. 01D499000 Submitted by the month following that in which the cancellation was requested, the complementary declarations of provisional payments in which the stimulus was applied and, if applicable, made the payment of the corresponding Income Tax. 01D537000 The age of the tax domicile, or of any branch, establishment, or other in the southern border region is less than 18 months. 01D540000 In addition to the southern border region stimulus, applied another fiscal treatment that grants additional benefits or fiscal stimuli, including exemptions or subsidies. 01D543000 Collaborated with the annual program of real-time verification for the purposes of article seven, second paragraph, fraction VI of the Decree of fiscal stimuli for the southern border region, published in the DOF on December 30, 2020. 01D547000 Opted to apply the fiscal stimulus in matters of Value Added Tax indicated in the Decree of fiscal stimuli for the southern border region, published in the DOF on December 30, 2020. 01D549000 (a) alienation of goods. 01D550000 (b) provision of independent services. 01D551000 (c) granting the use or temporary enjoyment of goods. 01D552000 Ceased to apply the fiscal stimulus in matters of Value Added Tax, indicated in the Decree of fiscal stimuli for the southern border region, published in the DOF on December 30, 2020. 01D555000 Is a natural or legal person with business activities obliged to make withholding for the services referred to in article 1o., fraction IV of the Value Added Tax Law. 01D556000 In the case of an affirmative answer to the previous question, indicate if you opted to make the Value Added Tax withholding at the reduced rate of 3% of the value of the counter-performance effectively paid. 01D594000 Is obliged to carry out volumetric control. 01D595000 Is an importer of a specific sector.

Monday, January 29, 2024 OFFICIAL GAZETTE 67 Data of two alphabetic characters, (yes, no) in uppercase. These data may not contain special signs (commas, brackets, parentheses, etc.). 01D073000 The requirements established in the resolution (authorization or consultation) were met. 01D123000 Indicate if you identified suppliers or clients with the definitive list issued by the Tax Administration Service (SAT) of presumably non-existent operations for the entire reviewed fiscal year. 01D124000 Indicate if you verified that the operations with that client or supplier do not give fiscal effect in accordance with article 69-B of the Federal Tax Code (CFF). 01D133000 Created a reserve for the pension or retirement fund of personnel or made changes to said fund (for the purposes of articles 29 of the LISR and 65 of the RLISR). 01D154000 Regarding commission agents, carried out the separation in their accounting and records of the operations they carry out on their own account from those they carry out on behalf of the principal (for the purposes of articles 32, fraction II of the LIVA and 35 of the RIVA). 01D155000 Issued and delivered fiscal invoices (for the purposes of articles 32 fraction III of the LIVA, 20 and 74 of the RIVA). 01D156000 Issued fiscal invoices for the withholding of the tax that is made in the cases provided for in article 1o.-A, (for the purposes of article 32, fraction V of the LIVA as well as with the applicable rules of the RMF for 2023). 01D157000 Provided monthly and in a timely manner to the tax authorities, information on the persons to whom taxes were withheld (for the purposes of article 32, fraction V of the LIVA as well as with the applicable rules of the RMF for 2023). 01D158000 Provided monthly and in a timely manner to the tax authorities, information on the payment, withholding, crediting, and transfer of the Value Added Tax in operations with its suppliers, breaking down the value of the acts or activities by the rate at which the Value Added Tax was transferred or was transferred to it, including activities for which it was not obliged to pay (for the purposes of article 32, fraction VIII of the LIVA, as well as with the applicable rules of the RMF for 2023). 01D170000 The taxpayer's actions related to the restructuring referred to in the previous index, remained in the restructured group during the audited fiscal year. 01D173000 Issue fiscal invoices in which the amount of payments made to residents abroad is recorded in terms of title V of the LISR and the tax withheld (for the purposes of article 76, fraction III of the LISR). 01D174000 Take inventory of stock on the date of end of the fiscal year (for the purposes of articles 76, fraction IV and 110, fraction V or on a different date in accordance with articles 110 and 192 of the RLISR). 01D175000 Keep a record of the operations carried out with securities issued in series (for the purposes of articles 76, fraction VIII of the LISR and 111 of the RLISR). 01D176000 Make payments of dividends or profits with non-negotiable named checks issued in the name of the partner or shareholder or through fund transfers to the partner or shareholder (for the purposes of article 76, fraction XI, subsection a) of the LISR). 01D177000 Provide to the partners or shareholders to whom dividends were paid, a fiscal invoice in which their amount is indicated, where it is indicated if the dividends come from any specific account or record (for the purposes of article 76, fraction XI, subsection b) of the LISR). 01D178000 Timely present the declaration of operations carried out in the previous calendar year, through trusts by which business activities are carried out in which it intervened (for the purposes of article 76, fraction XIII of the LISR). 01D179000 Inform the tax authorities as indicated by the tax provisions on the counter-performance received in cash in national or foreign currency, as well as in gold or silver pieces, whose amount is greater than one hundred thousand pesos (for the purposes of articles 76, fraction XV and 110, fraction VII of the LISR). 01D180000 Make known in the ordinary general assembly of shareholders or partners a report in which it is informed about the compliance with its tax obligations for the immediate previous fiscal year (for the purposes of articles 76, fraction XIX of the LISR and 116 of the RLISR). 01D181000 Inform the tax authorities of the loans, contributions for future capital increases, or capital increases that they receive in cash, in national or foreign currency, greater than $600,000 (for the purposes of articles 18, fraction XI and 76, fraction XVI of the LISR, as well as with the applicable rules of the RMF for 2023).

68 OFFICIAL GAZETTE Monday, January 29, 2024 01D182000 Withhold and remit the additional Income Tax at the rate of 10% on distributed dividends or profits (for the purposes of article 140, second paragraph of the LISR). 01D183000 Alienation of goods (for the purposes of article 17, fraction I of the LISR, as well as with the applicable rules of the RMF for 2023). 01D184000 Provision of services (for the purposes of article 17, fraction I of the LISR, as well as with the applicable rules of the RMF for 2023). 01D185000 Granting the use or temporary enjoyment of goods (for the purposes of article 17, fraction II of the LISR). 01D186000 Financial leasing contracts (for the purposes of articles 17, fraction III and 40 of the LISR). 01D187000 Installment sales. Agreed price (for the purposes of articles 17, fraction III, second paragraph and 40 of the LISR). 01D188000 Installment sales. Collected price (for the purposes of articles 17, fraction III, third paragraph and 40 of the LISR). 01D189000 Debts not covered by prescription, forgiveness, or notorious practical impossibility of collection (for the purposes of article 17, fraction IV of the LISR). 01D190000 Real estate construction contracts. That the estimates are authorized or approved for collection (for the purposes of articles 17, penultimate paragraph of the LISR and 17, 18, and 19 of the RLISR). 01D191000 Real estate construction contracts. That the estimates are effectively paid (for the purposes of articles 17 of the LISR and 17, 18, and 19 of the RLISR). 01D192000 Considered as taxable income of the fiscal year the estimates for the progress of work for the purposes of article 1.7. of the Decree published in the DOF on December 26, 2013. 01D221000 In the case of donations, complied with all the requirements for their deduction (for the purposes of articles 27, fraction I of the LISR and 36, 37, 38, 107, 108, 124, 125, and 131 of the RLISR). 01D226000 Fulfill the obligations in matters of withholding and remittance of taxes payable by third parties, as well as the other formalities established (for the purposes of articles 27, fraction V and 105, last paragraph of the LISR). 01D228000 In the case of interest on borrowed capital, these have been invested in the business purposes (for the purposes of articles 27, fraction VII of the LISR and 45 of the RLISR). 01D229000 For borrowed capital and granting of loans to third parties, the cap established for their deduction was applied (for the purposes of article 27, fraction VII of the LISR). 01D230000 Payments to natural persons, coordinated legal persons, societies or civil associations, to those who provide domestic services of supply of drinking water and garbage collection, and to those who obtain donations, were deducted when they were effectively expended (for the purposes of article 27, fraction VIII of the LISR). 01D231000 In the case of fees or gratuities to administrators, trustees, directors, general managers, or members of the board of directors, supervision, advisory, or of any other kind, the requirements to which they are subject were met (for the purposes of article 27, fraction IX of the LISR). 01D232000 In the cases of technical assistance, transfer of technology, or royalties, it has been proven that the person who provided the knowledge had its own technical elements for it, provided them directly, and they were effectively carried out (for the purposes of articles 27, fraction X and 105, last paragraph of the LISR). 01D233000 For social welfare expenses, it was proven that the corresponding benefits were granted in a general manner for the benefit of all workers and that in the case of meal vouchers granted to workers, the delivery is carried out through authorized electronic wallets. (for the purposes of articles 7 and 27 fraction XI of the LISR and 46, 47, 48, and 50 of the RLISR). 01D234000 When there are contributions for savings funds, in addition to the requirement established in the previous index, it was proven that the amount of the contributions made was equal to the amount contributed by the workers and did not exceed the limits established in the tax provisions (for the purposes of articles 27, fraction XI and 105, last paragraph of the LISR and 49 of the RLISR).

Monday, January 29, 2024 OFFICIAL GAZETTE 69 01D235000 It was proven that the acquisition cost or the interest derived from received credits correspond to those of the market and when they have exceeded, the excess was considered non-deductible -(for the purposes of articles 27, fraction XIII and 105, last paragraph of the LISR). 01D236000 In the case of importation of merchandise, the legal requirements for its importation were met (for the purposes of articles 27, fraction XIV and 105, last paragraph of the LISR and other applicable customs provisions). 01D237000 In the case of losses from uncollectible credits, they were considered realized in the month in which the prescription period was consummated, which corresponds, or earlier whenever there has been a notorious practical impossibility of collection and it can be proven (for the purposes of article 27, fraction XV of the LISR). 01D241000 In the case of advances for expenses, the requirements established for their deduction were met (for the purposes of articles 27, fraction XVIII and 105, last paragraph of the LISR). 01D242000 When workers have had the right to the employment subsidy, the corresponding amounts were effectively delivered to them (for the purposes of articles 27, fraction XIX of the LISR and article tenth of the Decree by which various provisions of the Value Added Tax Law; the Special Production and Services Tax Law; the Federal Duties Law are reformed, added, and repealed; the Income Tax Law is issued; and the Single Rate Corporate Tax Law and the Tax on Cash Deposits Law are abrogated, published in the DOF on December 11, 2013). 01D243000 In the case of deducted inventories that lost their value due to deterioration or other causes not attributable to the taxpayer itself, the established requirements were met (for the purposes of articles 27, fraction XX of the LISR and 107, 109, and 124 of the RLISR, as well as with the applicable rules of the RMF for 2023). 01D244000 In the case of investments, applied the percentages authorized by the LISR. 01D245000 In the case of travel expenses when they were destined for lodging, food, transport, use or temporary enjoyment of automobiles, and payment of mileage, complied with the established requirements for their deduction (for the purposes of articles 28, fraction V and 103, last paragraph of the LISR and 57 and 58 of the RLISR). 01D246000 In the case of granting the use or temporary enjoyment of automobiles and airplanes, complied with the established requirements for their deduction (for the purposes of articles 28, fraction XIII and 103, last paragraph of the LISR and 60 of the RLISR). 01D247000 In the case of the two previous concepts, they were expenses made by partners, shareholders, or their relatives without a labor relationship. 01D248000 In the case of loss from alienation of shares and other securities, as well as financial losses coming from financial operations derived from capital referred to shares or share indices, complied with the established requirements for their deduction (for the purposes of articles 28, fraction XVII and 103, last paragraph, 121 last paragraph and 122 of the LISR and 219 of the RLISR, as well as with the applicable rules of the RMF for 2023). 01D249000 In the case of restaurant consumption, complied with the established requirements for their deduction (for the purposes of articles 28, fraction XX and 103, last paragraph of the LISR and 61 of the RLISR). 01D250000 For the determination of deductions for investments in automobiles and airplanes, considered as the original amount of the investment the maximum amount authorized by Law (for the purposes of articles 36, fractions II and III respectively and 104 of the LISR). 01D252000 In the case of interest derived from debt, complied with the established requirements for their deduction (for the purposes of article 28, fraction XXVII of the LISR). 01D253000 In the case of net interest of the fiscal year, complied with the established requirements for their deduction (for the purposes of article 28, fraction XXXII of the LISR). 01D255000 The debt has an age greater than five years. 01D256000 The debt was restructured with respect to the period indicated in the previous index. 01D257000 Opted and complied with what is provided in article 30 of the LISR. 01D285000 Transferred fiscal attributes such as tax losses, CUFIN, CUCA.

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70 OFFICIAL GAZETTE Monday, January 29, 2024 01D338000 Has the supporting documentation for the foreign income tax paid that was credited. 01D339000 Meets the requirements established in article 5 of the Income Tax Law (LISR) to credit the income tax paid abroad. 01D344000 Has a transfer pricing study for the operations carried out. 01D346000 Credited tax paid in REFIPRES. 01D348000 Met all requirements to apply withholding income tax from REFIPRES. 01D350000 Indicate if you declared tax on income subject to REFIPRES. 01D353000 The taxpayer made any payment to a resident abroad, in which the income tax corresponding to said foreign resident was covered by the taxpayer itself. 01D354000 Applied what is provided in article 1.13. of the Decree published in the DOF on December 26, 2013. 01D355000 Applied treaties to avoid double taxation. 01D356000 Has the necessary documentation to prove the residence of the country in question, in terms of article 4 of the LISR. 01D357000 Met all requirements to apply a preferential withholding rate. 01D358000 Applied what is provided in article 1.4. of the Decree published in the DOF on December 26, 2013. 01D360000 Considered as alienation the value of the shortage of goods in its inventories (for the purposes of articles 8 of the VAT Law (LIVA) and 25 of the VAT Regulations (RLIVA)). 01D362000 The acquisition or use or temporary enjoyment of intangible assets (for the purposes of articles 24, fractions II and III of the LIVA and 50 of the RLIVA). 01D363000 The use in national territory of independent services, except those derived from international transport (for the purposes of articles 24, fraction V of the LIVA, 48 and 49 of the RLIVA). 01D364000 Carried out exports of goods or services for the concept of alienation or use or temporary enjoyment of intangible assets or for the use abroad of services provided (for the purposes of articles 29, fractions II, III and IV of the LIVA and 57 to 63 of the RLIVA). 01D372000 The tax corresponding to expenditures other than investments was not credited, having carried out activities exclusively for which it must not pay the tax (for the purposes of article 5, fraction V, subsection b) of the LIVA). 01D373000 When obliged to pay the Value Added Tax or when the 0% rate is applicable, only for a part of the activities carried out, the tax corresponding to expenditures other than investments was credited in the proportion in which the value of the activities for which the Value Added Tax must be paid or to which the 0% rate applies, represented in the total value of the mentioned activities carried out in the month in question (for the purposes of article 5, fraction V, subsection c) of the LIVA as well as with the applicable rules of the RMF for 2023). 01D374000 Credited the tax corresponding to investments according to their usual destination, in its entirety, having carried out activities exclusively for which it must pay the tax or the 0% rate is applicable to it (for the purposes of article 5, fraction V, subsection d), point 1 of the LIVA as well as with the applicable rules of the RMF for 2023). 01D375000 Did not credit the tax corresponding to investments, according to their usual destination, having carried out activities exclusively for which it must not pay the tax (for the purposes of article 5, fraction V, subsection d), point 2 of the LIVA). 01D376000 When obliged to pay the Value Added Tax or when the 0% rate is applicable, only for a part of the activities carried out, the tax corresponding to investments according to their usual destination was credited in the proportion in which the value of the activities for which the Value Added Tax must be paid or to which the 0% rate applies, represented in the total value of the mentioned activities carried out in the month in question (for the purposes of article 5, fraction V, subsection d), point 3 of the LIVA as well as with the applicable rules of the RMF for 2023).

Monday, January 29, 2024 OFFICIAL GAZETTE 71 01D377000 In subsequent months, the investments ceased to be dedicated exclusively to the activities for which they were intended (for the purposes of article 5, fraction V, subsection d), point 4 of the LIVA). 01D378000 If affirmative, made adjustments to the value of the Creditable Tax (for the purposes of article 5-A of the LIVA and 19 of the RLIVA). 01D379000 In the case of net interest of the fiscal year, verified that the crediting of VAT derived from interest was met with the requirements established for its crediting (for the purposes of article 5, fraction I of the LIVA). 01D380000 Applied what is provided for the purposes of article 2.1. of the Decree published in the DOF on December 26, 2013. 01D381000 Applied what is provided for the purposes of article 2.2. of the Decree published in the DOF on December 26, 2013. 01D431000 Has a branch, agency or any other establishment located within the border region, to which the Decree on fiscal incentives for the northern border region, published in the DOF on December 31, 2018, is applicable. 01D432000 Fell under the circumstances of article six, fraction XI of the Decree on fiscal incentives for the northern border region, published in the DOF on December 31, 2018. 01D447000 Fell under the circumstances of articles thirteen, fraction IV of the Decree on fiscal incentives for the northern border region, published in the DOF on December 31, 2018. 01D538000 Has a branch, agency or any other establishment located within the border region, to which the Decree on fiscal incentives for the southern border region, published in the DOF on December 30, 2020, is applicable. 01D539000 Fell under the circumstances of article six, fraction XI of the Decree on fiscal incentives for the southern border region, published in the DOF on December 30, 2020. 01D554000 Fell under the circumstances of articles twelve, fraction V of the Decree on fiscal incentives for the southern border region, published in the DOF on December 30, 2020. Three-character alphabetic data, (yes, no or n/a) in uppercase. These data may not contain special signs (commas, brackets, parentheses, etc.). 01D075000 Date of office 1. 01D077000 Date of office 2. 01D079000 Date of office 3. 01D082000 Date of resolution 1. 01D084000 Date of resolution 2. 01D086000 Date of resolution 3. 01D088000 Date of sending the multiple informational declaration. (normal). 01D089000 Date of sending the multiple informational declaration. (last complementary). 01D096000 Date of presentation of the normal informational declaration. 01D097000 Date of presentation of the informational declaration (last complementary). 01D260000 Date on which the merger took effect. 01D284000 Date on which the spin-off took effect. 01D330000 Start date of the liquidation. 01D387000 Date of authorization to apply the income tax fiscal incentive. 01D391000 Date on which the income tax fiscal incentive ceased to apply due to any of the aforementioned circumstances. 01D394000 (1) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 01D397000 (2) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 01D400000 (3) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied.

72 OFFICIAL GAZETTE Monday, January 29, 2024 01D403000 (4) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 01D406000 (5) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 01D409000 (6) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 01D412000 (7) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 01D415000 (8) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 01D418000 (9) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 01D421000 (10) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 01D424000 (11) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 01D427000 (12) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 01D437000 Date of presentation of the annual collaboration report to the real-time verification program. 01D441000 Date of presentation of the notice of application of the VAT fiscal incentive indicated in the Decree on fiscal incentives for the northern border region, published in the DOF on December 31, 2018. 01D446000 Date on which the VAT incentive ceased to apply. 01D451000 (1) date of presentation of the remittance of withheld VAT. 01D454000 (2) date of presentation of the remittance of withheld VAT. 01D457000 (3) date of presentation of the remittance of withheld VAT. 01D460000 (4) date of presentation of the remittance of withheld VAT. 01D463000 (5) date of presentation of the remittance of withheld VAT. 01D466000 (6) date of presentation of the remittance of withheld VAT. 01D469000 (7) date of presentation of the remittance of withheld VAT. 01D472000 (8) date of presentation of the remittance of withheld VAT. 01D475000 (9) date of presentation of the remittance of withheld VAT. 01D478000 (10) date of presentation of the remittance of withheld VAT. 01D481000 (11) date of presentation of the remittance of withheld VAT. 01D484000 (12) date of presentation of the remittance of withheld VAT. 01D494000 Date of authorization to apply the income tax fiscal incentive. 01D498000 Date on which the income tax fiscal incentive ceased to apply due to any of the aforementioned circumstances. 01D501000 (1) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 01D504000 (2) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 01D507000 (3) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 01D510000 (4) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 01D513000 (5) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 01D516000 (6) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 01D519000 (7) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied.

Monday, January 29, 2024 OFFICIAL GAZETTE 73 01D522000 (8) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 01D525000 (9) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 01D528000 (10) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 01D531000 (11) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 01D534000 (12) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 01D544000 Date of presentation of the annual collaboration report to the real-time verification program. 01D548000 Date of presentation of the notice of application of the VAT fiscal incentive indicated in the Decree on fiscal incentives for the southern border region, published in the DOF on December 30, 2020. 01D553000 Date on which the VAT incentive ceased to apply. 01D558000 (1) date of presentation of the remittance of withheld VAT. 01D561000 (2) date of presentation of the remittance of withheld VAT. 01D564000 (3) date of presentation of the remittance of withheld VAT. 01D567000 (4) date of presentation of the remittance of withheld VAT. 01D570000 (5) date of presentation of the remittance of withheld VAT. 01D573000 (6) date of presentation of the remittance of withheld VAT. 01D576000 (7) date of presentation of the remittance of withheld VAT. 01D579000 (8) date of presentation of the remittance of withheld VAT. 01D582000 (9) date of presentation of the remittance of withheld VAT. 01D585000 (10) date of presentation of the remittance of withheld VAT. 01D588000 (11) date of presentation of the remittance of withheld VAT. 01D591000 (12) date of presentation of the remittance of withheld VAT. Date data for the office, resolution, complementary declaration, remittance of withheld VAT and sending of the multiple informational declaration. These data will be composed of ten alphanumeric characters corresponding to the date of the office, resolution and sending of the multiple informational declaration (two for the day, two for the month and four for the year separated by slashes /). 01D010000 Name or corporate name of the settlor. 01D011000 Name or corporate name of the trustee. 01D012000 Name or corporate name of the beneficiary (1). 01D013000 Name or corporate name of the beneficiary (2). 01D014000 Name or corporate name of the beneficiary (3). 01D062000 Name of the issuer of the shares that were alienated. 01D070000 Specify the criterion number(s). 01D074000 Number of office 1. 01D076000 Number of office 2. 01D078000 Number of office 3. 01D081000 Number of resolution 1. 01D083000 Number of resolution 2. 01D085000 Number of resolution 3. 01D091000 Identification number (field 1). 01D092000 Identification number (field 2). 01D093000 Identification number (field 3).

74 OFFICIAL GAZETTE Monday, January 29, 2024 01D094000 Identification number (field 4). 01D095000 Identification number (field 5). 01D194000 Buyer name 1. 01D196000 Buyer name 2. 01D198000 Buyer name 3. 01D200000 Buyer name 4. 01D202000 Buyer name 5. 01D262000 Merger: name or corporate name. 01D264000 Merged 1: name or corporate name. 01D266000 Merged 2: name or corporate name. 01D268000 Merged 3: name or corporate name. 01D270000 Merged 4: name or corporate name. 01D272000 Merged 5: name or corporate name. 01D274000 Merged 6: name or corporate name. 01D276000 Merged 7: name or corporate name. 01D278000 Merged 8: name or corporate name. 01D280000 Merged 9: name or corporate name. 01D282000 Merged 10: name or corporate name. 01D386000 Number of office of authorization to apply the income tax fiscal incentive. 01D388000 Number or registration key in the beneficiary registry for the incentive for the northern border region. 01D429000 Indicate if the applied fiscal incentive is for domicile, branch, establishment or other. 01D434000 Benefit obtained, derived from the application of the fiscal incentive applied. 01D438000 Folio number in the receipt of presentation of the annual collaboration report to the real-time verification program. 01D439000 Place of presentation of the annual collaboration report to the real-time verification program. 01D489000 If affirmative to the previous index, indicate which one. 01D493000 Number of office of authorization to apply the income tax fiscal incentive. 01D495000 Number or registration key in the beneficiary registry for the incentive for the southern border region. 01D536000 Indicate if the applied fiscal incentive is for domicile, branch, establishment or other. 01D541000 Benefit obtained, derived from the application of the fiscal incentive applied. 01D545000 Folio number in the receipt of presentation of the annual collaboration report to the real-time verification program. 01D546000 Place of presentation of the annual collaboration report to the real-time verification program. 01D596000 If affirmative to the previous index, indicate which one. Alphanumeric character data. These data may contain special signs (commas, periods, hyphens, slashes, brackets, parentheses, etc.). 01D037000 RFC 1. 01D038000 RFC 2. 01D039000 RFC 3. 01D040000 RFC 4. 01D041000 RFC 5. 01D105000 (specify previous name). 01D106000 (specify previous name).

Monday, January 29, 2024 OFFICIAL GAZETTE 75 01D107000 (specify previous name). 01D108000 (specify previous name). 01D109000 (specify previous name). 01D135000 (specify name of outsourcing company). 01D136000 (specify name of outsourcing company). 01D137000 (specify name of outsourcing company). 01D138000 (specify name of outsourcing company). 01D139000 (specify name of outsourcing company). 01D261000 Merger: RFC. 01D263000 Merged 1: RFC. 01D265000 Merged 2: RFC. 01D267000 Merged 3: RFC. 01D269000 Merged 4: RFC. 01D271000 Merged 5: RFC. 01D273000 Merged 6: RFC. 01D275000 Merged 7: RFC. 01D277000 Merged 8: RFC. 01D279000 Merged 9: RFC. 01D281000 Merged 10: RFC. 01D286000 Split 1: RFC. 01D290000 Split 2: RFC. 01D294000 Split 3: RFC. 01D298000 Split 4: RFC. 01D302000 Split 5: RFC. 01D306000 Split 6: RFC. 01D310000 Split 7: RFC. 01D314000 Split 8: RFC. 01D318000 Split 9: RFC. 01D322000 Split 10: RFC. 01D326000 Splitter: RFC. 01D331000 (liquidator 1 specify name designation or corporate name). 01D332000 (liquidator 2 specify name designation or corporate name). 01D333000 (liquidator 3 specify name designation or corporate name). Data, RFC. Data of maximum 13 alphanumeric characters composed of:

• four letters for individuals; or underscore and three letters for legal entities.
• six numeric characters corresponding to the date (two characters for year, two for month and two for the day).
• three alphanumeric characters for homonymy. Use of alphabetic characters in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc., except the character &). 01D146000 Specify. 01D147000 Specify. 01D148000 Specify.

76 OFFICIAL GAZETTE Monday, January 29, 2024 For the purposes of these indices, data referring to the concept of others will be noted in the concept. Alphanumeric character data. These data may contain special signs (commas, periods, hyphens, slashes, brackets, parentheses, etc.). 01D007000 If negative in all questions of indices 01D004000, 01D005000 and 01D006000 above, mention the reason for presenting the report. Alphanumeric character data. These data may contain special signs (commas, periods, hyphens, slashes, brackets, parentheses, etc.). 01D064000 Sale price of the alienated shares. 01D065000 Amount of profit or (loss) determined by the alienation of the shares. 01D068000 If your answer to the previous question is affirmative, indicate the amount of the loss from the alienation of shares updated to the end of the fiscal year. 01D127000 Number of workers. 01D128000 Total of income tax withheld and remitted for salaries. 01D129000 Total of income tax withheld and remitted for assimilated to salaries. 01D130000 Employment subsidy delivered in cash to workers in the fiscal year. 01D131000 Total income from salaries and wages and assimilated concepts. 01D132000 Total exempt income from salaries and wages. 01D151000 Amount of VAT that originated said operation. 01D159000 Amount of VAT withheld from you regarding the provision of services referred to in fraction IV of article 1-A of the LIVA. 01D166000 Amount of accumulative gain in the fiscal year. 01D167000 Amount of deductible loss in the fiscal year. 01D204000 Total income from sale of shares. 01D205000 Total income from sale of intangibles. 01D206000 Total average cost of the alienated shares. 01D207000 Total amount of the original adjusted investment. 01D209000 Amount of the remittance for the operation. 01D211000 Amount of pending fiscal loss to be amortized from the alienation of shares and other securities whose yield is not interest in terms of article 8 LISR. 01D212000 Deductible amount from financial derivative operations agreed outside recognized markets. 01D216000 Amount of the refund or capital reduction carried out. 01D217000 Income Tax derived from fraction I of article 78. 01D218000 Income Tax derived from fraction II of article 78. 01D254000 Amount of the debt that generates interest payable. 01D287000 Asset value: 01D288000 Liability value: 01D289000 Share capital value: 01D291000 Asset value: 01D292000 Liability value: 01D293000 Share capital value: 01D295000 Asset value: 01D296000 Liability value: 01D297000 Share capital value: 01D299000 Asset value:

Monday, January 29, 2024 OFFICIAL GAZETTE 77 01D300000 Passive value: 01D301000 Share capital value: 01D303000 Asset value: 01D304000 Passive value: 01D305000 Share capital value: 01D307000 Asset value: 01D308000 Passive value: 01D309000 Share capital value: 01D311000 Asset value: 01D312000 Passive value: 01D313000 Share capital value: 01D315000 Asset value: 01D316000 Passive value: 01D317000 Share capital value: 01D319000 Asset value: 01D320000 Passive value: 01D321000 Share capital value: 01D323000 Asset value: 01D324000 Passive value: 01D325000 Share capital value: 01D327000 Asset value: 01D328000 Passive value: 01D329000 Share capital value: 01D340000 Amount of Income Tax (ISR) paid abroad derived from dividends or profits received from residents abroad. 01D341000 Amount of Income Tax (ISR) paid abroad from foreign wealth source. 01D342000 Amount of non-creditable and non-deductible Income Tax (ISR) under Article 5 of the Income Tax Law (LISR). 01D345000 Total of taxable or chargeable income in the fiscal year from REFIPRES. 01D347000 Amount of foreign tax credit. 01D349000 Amount of Withheld Income Tax credit. 01D351000 Amount of tax on income subject to REFIPRES. 01D352000 Amount of dividends or profits subject to preferential tax regimes under the tenth paragraph of Article 177 LISR. 01D395000 (1) Amount paid in the supplementary declaration. 01D398000 (2) Amount paid in the supplementary declaration. 01D401000 (3) Amount paid in the supplementary declaration. 01D404000 (4) Amount paid in the supplementary declaration. 01D407000 (5) Amount paid in the supplementary declaration. 01D410000 (6) Amount paid in the supplementary declaration. 01D413000 (7) Amount paid in the supplementary declaration. 01D416000 (8) Amount paid in the supplementary declaration. 01D419000 (9) Amount paid in the supplementary declaration. 01D422000 (10) Amount paid in the supplementary declaration. 01D425000 (11) Amount paid in the supplementary declaration. 01D428000 (12) Amount paid in the supplementary declaration. 01D435000 Amount of the benefit. 01D452000 (1) Amount paid. 01D455000 (2) Amount paid.

78 OFFICIAL GAZETTE Monday, January 29, 2024 01D458000 (3) Amount paid. 01D461000 (4) Amount paid. 01D464000 (5) Amount paid. 01D467000 (6) Amount paid. 01D470000 (7) Amount paid. 01D473000 (8) Amount paid. 01D476000 (9) Amount paid. 01D479000 (10) Amount paid. 01D482000 (11) Amount paid. 01D485000 (12) Amount paid. 01D502000 (1) Amount paid in the supplementary declaration. 01D505000 (2) Amount paid in the supplementary declaration. 01D508000 (3) Amount paid in the supplementary declaration. 01D511000 (4) Amount paid in the supplementary declaration. 01D514000 (5) Amount paid in the supplementary declaration. 01D517000 (6) Amount paid in the supplementary declaration. 01D520000 (7) Amount paid in the supplementary declaration. 01D523000 (8) Amount paid in the supplementary declaration. 01D526000 (9) Amount paid in the supplementary declaration. 01D529000 (10) Amount paid in the supplementary declaration. 01D532000 (11) Amount paid in the supplementary declaration. 01D535000 (12) Amount paid in the supplementary declaration. 01D542000 Amount of the benefit. 01D559000 (1) Amount paid. 01D562000 (2) Amount paid. 01D565000 (3) Amount paid. 01D568000 (4) Amount paid. 01D571000 (5) Amount paid. 01D574000 (6) Amount paid. 01D577000 (7) Amount paid. 01D580000 (8) Amount paid. 01D583000 (9) Amount paid. 01D586000 (10) Amount paid. 01D589000 (11) Amount paid. 01D592000 (12) Amount paid. For the purposes of these data, figures referring to the indicated data will be recorded. Numeric character data. Negative amounts must be presented with a negative sign, preceding the sign to said amount. For positive amounts, the sign will be omitted. These data cannot contain special signs such as: peso sign, commas, periods, parentheses, etc., they must consist only of digits from 0 to 9. The indicative amount quantities must be recorded in pesos, not in thousands of pesos. 01D063000 Percentage of participation in the capital of the issuer of the shares that were disposed of. 01D384000 Indicate the percentage that the income of the immediate previous fiscal year obtained in the northern border region represents, with respect to the total income obtained outside of this. 01D491000 Indicate the percentage that the income of the immediate previous fiscal year obtained in the southern border region represents, with respect to the total income obtained outside of this.

Monday, January 29, 2024 OFFICIAL GAZETTE 79 Numeric character data with two decimals. They will be recorded with integers and two decimals, without the percentage sign. Annex Data to provide 1.- Statement of financial position. 2023 and 2022 and variation in pesos with respect to the previous fiscal year. 2.- Statement of comprehensive income. Total 2023 and 2022, related parties 2023 and 2022, unrelated parties 2023 and 2022. 3.- Statement of changes in equity. Share capital from contributions, share capital from capitalization, contributions for future increases in capital, share subscription premium, legal reserve, net profit, net loss, retained profits from previous years, accumulated losses from previous years, other comprehensive results (debtor), other comprehensive results (creditor), excess in the update of equity capital, insufficiency in the update of equity capital, result from holding non-monetary assets, other creditor equity accounts, other debtor equity accounts, and total equity capital. 4.- Statement of cash flows. 2023 and 2022. 5.- Analytical integration of sales or net income. 2023 and 2022, variation in pesos with respect to previous fiscal year, related parties 2023 and 2022, unrelated parties 2023 and 2022, total chargeable for Income Tax (ISR) 2023 and 2022, total non-chargeable for Income Tax (ISR) 2023 and 2022. Total 2023 and 2022, related parties 2023 and 2022, unrelated parties 2023 and 2022. 6.- Determination of the cost of goods sold for accounting and Income Tax purposes. Total 2023 and 2022, related parties 2023 and 2022, unrelated parties 2023 and 2022. 7.- Comparative analysis of expense sub-accounts. Manufacturing, sales, administrative, and general expenses 2023 and 2022; manufacturing, sales, administrative, and general expenses: variation in pesos with respect to the previous fiscal year; total 2023 and 2022; manufacturing, sales, administrative, and general expenses related parties and unrelated parties 2023 and 2022 total deductible for Income Tax (ISR) 2023 and 2022; total non-deductible for Income Tax (ISR) 2023 and 2022. 8.- Comparative analysis of sub-accounts of comprehensive financing result. 2023 and 2022; chargeable or deductible for Income Tax (ISR): 2023 and 2022; related parties and unrelated parties 2023 and 2022; non-chargeable or not subject to Income Tax (ISR) (income) non-deductible (expenses) for Income Tax (ISR) 2023 and 2022. 9.- List of contributions owed by the taxpayer as the direct subject or in their capacity as withholding agent. Taxable base; contribution determined by audit owed or in favor, contribution owed or balance in favor determined by the taxpayer, difference and immaterial differences not investigated by audit. 10.- List of contributions to be paid. Amount corresponding to the audited fiscal year, amount from previous years, total contributions to be paid, amount of the contribution in litigation. 11.- Reconciliation between accounting and tax result for Income Tax purposes. 2023 and 2022, variation in pesos with respect to the previous fiscal year. 12.- Financial derivative operations contracted with residents abroad. Amount contracted; fiscal effect it had in the fiscal year income (deduction); amount of the fiscal effect it had in the fiscal year; agreed value on the underlying; indicate the amount of chargeable income or (authorized deduction) generated.

80 OFFICIAL GAZETTE Monday, January 29, 2024 13.- Permanent investments in subsidiaries, associates, and affiliates resident in foreign countries and in Mexico. Amount of the investment, amount of profits (losses) from previous years in the percentage of participation, amount of profit (loss) of the fiscal year in the percentage of participation, and value of the investment. 14.- Partners or shareholders who held shares or partnership interests. Amount of contributions that are not share subscription premium; amount of capital withdrawals; amount of loans made and amount of loans received; amount of share subscription premium. 15.- Reconciliation between audited income according to the statement of comprehensive income, those chargeable for Income Tax purposes, and the total of acts or activities for Value Added Tax purposes. 2023 and 2022, variation in pesos with respect to the previous fiscal year. 16.- Operations with related parties. Value of the operation and/or investment for tax purposes (even with zero value), amount of taxpayer's tax adjustment so that the operation is considered agreed upon as with independent parties in comparable operations, modified amount, Withheld Income Tax (ISR). 17.- Taxpayer information on their operations with related parties. Data to provide. 18.- Informative data. Data to provide. 19.- Operations carried out with residents abroad. Amount of the operation, Withheld Income Tax (ISR) determined by audit, Withheld Income Tax (ISR) paid and difference. 20.- Investments. Balance pending to deduct at the beginning of the fiscal year, plus: MOI of acquisitions during the fiscal year, less: disposals and/or write-offs in the fiscal year, less: deduction in the fiscal year, less: immediate deduction in the fiscal year, balance pending to deduct at the end of the fiscal year. 21.- Accounts and documents receivable and payable in national and foreign currency. Balance in foreign currency, balance in national currency. 22.- Loans. Outstanding loan balance as of December 31, 2022, currency conversion, total amount of interest paid and/or due, Withheld Income Tax (ISR) in the fiscal year, outstanding balance as of December 31, 2023, total amount of interest deducted in the audited fiscal year. 24.- Operations subject to preferential tax regimes. Total amount of fiscal profits or losses in share participation, total of taxable or chargeable income in the fiscal year, direct participation or average indirect participation per day of the taxpayer in the fiscal year (percentage): amount, contributions and reimbursements: total amount of investments or contributions made during the fiscal year, contributions and reimbursements: total amount of capital reimbursements received during the fiscal year, data of the entity located in a preferential tax regime: total of fiscal profits or losses of the fiscal year, data of the entity located in a preferential tax regime: total of profits distributed in the fiscal year, data of the entity located in a preferential tax regime: total amount of assets not subject to business activity, data of the entity located in a preferential tax regime: total amount of assets subject to business activity, tax on income subject to REFIPRES.

Monday, January 29, 2024 OFFICIAL GAZETTE 81 25.- Deduction of net interest of the fiscal year (for the purposes of Article 28, fraction XXXII of the LISR). Amount of chargeable income of the previous fiscal year of each of the group members or each related party, amount of chargeable income of the previous fiscal year of the taxpayer, total of chargeable income of the previous fiscal year of the taxpayer and all group members or all related parties, taxpayer's deduction limit, total of interest accrued deriving from debts (deductible amounts), net interest pending to deduct from previous years (applicable from fiscal year 2021), total of accumulated interest income, net interest, fiscal profit (loss), total of interest accrued deriving from debts (deductible amounts), total amount deducted from fixed assets, total amount deducted from deferred expenses, total amount deducted from deferred charges, total amount deducted from expenditures made in pre-operational periods, adjusted fiscal profit, net interest limit, non-deductible interest. Note: the order of these data is only informative, for its capture refer to the guide format. For the purposes of these data, figures referring to the indicated data will be recorded. Numeric character data. Negative amounts must be presented with a negative sign, preceding the sign to said amount. For positive amounts, the sign will be omitted. These data cannot contain special signs such as: peso sign, commas, periods, parentheses, etc., they must consist only of digits from 0 to 9. The indicative amount quantities must be recorded in pesos, not in thousands of pesos. Annex Data to provide 1.- Statement of financial position. Text referring to the explanation of variations. 5.- Analytical integration of sales or net income. Text referring to the explanation of variations. 7.- Comparative analysis of expense sub-accounts. Text referring to the explanation of variations of manufacturing, sales, administrative, and general expenses. 4.1- Notes to the financial statements. Text referring to the notes to the financial statements. 9.1- Declaration. Text referring to the declaration. 11.- Reconciliation between accounting and tax result for Income Tax purposes. Text referring to the explanation of variations. 15.- Reconciliation between audited income according to the statement of comprehensive income and those chargeable for Income Tax purposes and the total of acts or activities for Value Added Tax purposes. Text referring to the explanation of variations. Alphanumeric character data. This text may contain special signs (peso sign, commas, periods, dashes, parentheses, etc.). Alphabetic text must be used only in uppercase letters.

82 OFFICIAL GAZETTE Monday, January 29, 2024 Annex Data to provide 1.- Statement of financial position. Percentage in relation to total assets (fiscal year); percentage in relation to total assets (previous fiscal year); percentage of variation in pesos with respect to the previous fiscal year. 5.- Analytical integration of sales or net income. Percentage in relation to total sales or net income updated (fiscal year); percentage in relation to total sales or net income updated (previous fiscal year) and percentage of variation in pesos with respect to the previous fiscal year. 7.- Comparative analysis of expense sub-accounts. Manufacturing expenses, sales expenses, administrative expenses, and general expenses: percentage in relation to total expenses updated (fiscal year); percentage in relation to total expenses updated (previous fiscal year) and manufacturing expenses, sales expenses, administrative expenses, and general expenses: percentage of variation in pesos with respect to the previous fiscal year. 9.- List of contributions owed by the taxpayer as the direct subject or in their capacity as withholding agent. Rate, tariff, or quota. 11.- Reconciliation between accounting and tax result for Income Tax purposes. Percentage in relation to total of the current year updated (fiscal year), percentage in relation to total of the current year updated (previous fiscal year), percentage of variation in pesos with respect to the previous fiscal year. 12.- Financial derivative operations contracted with residents abroad. % of withholding on the gain. 13.- Permanent investments in subsidiaries, associates, and affiliates resident in foreign countries and in Mexico. Percentage of participation in the capital of the entity. 14.- Partners or shareholders who held shares or partnership interests. Percentage of partner or shareholder participation in the fiscal year and percentage of agreed interest rate in case of received loans. 15.- Reconciliation between audited income according to the statement of comprehensive income and those chargeable for Income Tax purposes and the total of acts or activities for Value Added Tax purposes. Percentage in relation to total of the current year updated (fiscal year), percentage in relation to total of the current year updated (previous fiscal year), percentage of variation in pesos with respect to the previous fiscal year. 16.- Operations with related parties. Rate. 19.- Operations carried out with residents abroad. Rate. 22.- Loans. Percentage of the interest rate, Withheld Income Tax (ISR) withholding rate. 24.- Operations subject to preferential tax regimes. Effective rate of Income Tax (ISR) paid abroad (less than 75% of that which would be paid in Mexico), direct participation or average indirect participation per day of the taxpayer in the fiscal year (percentage): percentage, preferential rate by treaty. 25.- Deduction of net interest of the fiscal year (for the purposes of Article 28, fraction XXXII of the LISR). Proportion of income. For the purposes of these data, figures referring to the indicated data will be recorded. Alphanumeric character data with decimals. Amounts representing percentages will be recorded with integers and two decimals, without the percentage sign. These data cannot contain special signs such as: peso sign, commas, parentheses, etc., they must consist only of digits from 0 to 9.

Monday, January 29, 2024 OFFICIAL GAZETTE 83 Annex Data to provide 10.- List of contributions to be paid. Credit institution or SAT; payment in installments (data of the free writing): folio number and receiving administration. 12.- Financial derivative operations contracted with residents abroad. Country of residence, type of contracted operation debt or capital; indicate if before the maturity of the term it realized, type of currency., type of underlying. 13.- Permanent investments in subsidiaries, associates, and affiliates resident in foreign countries and in Mexico. Fiscal residence country of the entity, form of payment (fund transfer, capitalization of credits or debts, etc.). 14.- Partners or shareholders who held shares or partnership interests. Fiscal residence country, destination of the loan and form of payment (fund transfer, capitalization of credits or debts, etc.). 16.- Operations with related parties. Type of operation, in case that in the column "type of operation", any of the concepts of "other income" or "other payments" was selected, specify concept, country of residence, and transfer pricing method applied. 19.- Operations carried out with residents abroad. Type of operation, in case that in the column "type of operation", any of the concepts of "other income" or "other payments" was selected, specify concept, country of residence. 21.- Accounts and documents receivable and payable in national and foreign currency. Fiscal residence country, type of currency, age of the receivable and payable account (months), indicate if the account comes from a merger, spin-off of companies, or assignment of rights or obligations, most important concept that originated the balance, in case that in the column "most important concept that originated the balance", any of the concepts of "other debtor" or "other creditor" was selected, specify concept: 22.- Loans. Type of financing, in case that in the column "type of financing" the concept "other" was selected, specify concept: fiscal residence country, type of currency, denomination of the interest rate, frequency of interest payment exigibility, in case that in the column "frequency of interest payment exigibility" the concept "other" was selected, specify concept. 24.- Operations subject to preferential tax regimes. Fiscal residence country, type of currency of the fiscal residence country, type of operation, in case that in the column "type of operation", any of the concepts of "other income" or "other payments" was selected, specify concept, in the case of income generated in participation with other entities, activity carried out by the entity in which it participates, operations with trust or with the entity or foreign legally transparent fiscal figure, description of the trust object, character with which it participates in the trust or in the entity or foreign legally transparent fiscal figure, indicate if it used a tax rate or exemption provided in any treaty that Mexico has celebrated to avoid double taxation. Alphanumeric character data in uppercase. Alphabetic characters only in uppercase. These texts cannot contain special signs (commas, brackets, parentheses, etc.). Annex Data to provide 10.- List of contributions to be paid. Number of the operation; payment in installments (data of the free writing): folio number and authorization letter for payment in installments: number. 12.- Financial derivative operations contracted with residents abroad. Tax identification number, in case that in the column "type of underlying" "others" was selected specify concept, in case that it was settled through the celebration of a contrary operation, indicate the reasons.

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13.- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico. Tax identification number. 14.- Partners or shareholders who held shares or social parts. Tax identification number or RFC. 16.- Transactions with related parties. Tax identification number or RFC. 19.- Transactions carried out with residents abroad. Tax identification number. 21.- Accounts and documents receivable and payable in national and foreign currency. Tax identification number. 22.- Loans. Tax identification number or RFC, valid creditor registration number of the resident creditor abroad before the SAT during the audited fiscal year; destination of the borrowed capital, number of CNBV authorization office for the public offering abroad of securities issued in Mexico. 23.- Integration of fiscal losses from previous fiscal years. 2023 to 2013. 24.- Transactions subject to preferential tax regimes. Tax identification number. 25.- Deduction of net interest of the fiscal year (for the purposes of article 28, fraction XXXII of the LISR). Tax identification number or RFC of each of the persons belonging to the group or of each related party. For the purposes of these data, figures referring to the indicated data will be recorded. Alphanumeric character data. Alphabetic characters only in uppercase. For the purposes of the RFC data for annexes: 14.- partners or shareholders who held shares or social parts, 16.- transactions with related parties, and 23.- integration of fiscal losses from previous fiscal years, the data will be recorded according to the following characteristics: Data of maximum 13 alphanumeric characters, composed of:

• Four letters for individuals, or underscore and three letters for legal entities.
• Six numeric characters corresponding to the date: (two characters for year, two for month, and two for day).
• Three alphanumeric characters for homonymy. Use of alphabetic characters in uppercase. These data may not contain special signs (commas, brackets, parentheses, etc., except the character &).

Annex Data to provide 10.- List of contributions to be paid. Payment date, installment payment (data of the free writing) presentation date and authorization office for installment payment: date. 12.- Financial derivative transactions contracted with residents abroad. Date of celebration of the contract that gave rise to the operation, date of celebration of the most recent addendum to the origin contract, and validity: from and to. 13.- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico. Date on which the capital contribution was made in its subsidiary. 14.- Partners or shareholders who held shares or social parts. Holding period: from and to. 22.- Loans. Validity of the loan from and to, date on which the currency conversion was made. 24.- Transactions subject to preferential tax regimes. Trust or entity or foreign fiscally transparent legal figure: validity from and to.

Monday, January 29, 2024 DIARIO OFICIAL 85

Ten alphanumeric characters corresponding to the date (two characters for the day, two for the month, and four for the year, separated by slashes /, example 25/03/2018. These data may not contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), they must consist only of digits from 0 to 9 and the slash /.

Annex Data to provide 23.- Integration of fiscal losses from previous fiscal years. 2023 to 2013. For the purposes of these data, figures referring to the indicated data will be recorded. Numeric character data with four decimals. These data may not contain special signs such as: peso sign, commas, parentheses, etc., they must consist only of digits from 0 to 9.

Annex Data to provide 12.- Financial derivative transactions contracted with residents abroad. Indicate if you obtained benefit from treaties to avoid double taxation (yes or no) and indicate if it was contracted with a related party (yes or no). 16.- Transactions with related parties. The operation involves unique and valuable contributions (yes or no); if affirmative, indicate in the annex called additional information, which unique and valuable contributions are involved; the operation is agreed upon as with independent parties in comparable operations (yes or no); were the values of acts or activities for VAT, or creditable VAT (deductions) modified as a consequence of a transfer pricing adjustment (rule 3.9.1.2. Section B, of the RMF 2023) (yes or no); indicate if you obtained benefits from treaties to avoid double taxation (yes, no, n/a); was there withholding and payment of ISR for this operation. 19.- Transactions carried out with residents abroad. Mexico has a broad agreement on information exchange with the country in the previous column (yes or no); indicate if it is a related party (yes or no); was withholding and payment made for this operation (yes or no); did you apply the benefits of any treaty celebrated by Mexico to avoid double taxation (yes or no). 21.- Accounts and documents receivable and payable in national and foreign currency. Indicate if it is a related party (yes or no); generated interest (yes or no); and indicate if the account receivable or payable is covered by any financial derivative instrument (yes or no). 22.- Loans. Were you the effective beneficiary of the interest (yes or no); did you guarantee the loan (yes or no); did you carry out placements abroad (yes or no). 23.- Integration of fiscal losses from previous fiscal years. 2023 to 2013. 24.- Transactions subject to preferential tax regimes. The accounting is available to the authority (yes or no); does it have any intermediate entity (yes or no); in the case of income generated in participation with other entities, do you have the information of the entity that generated income by participation with other entities (yes or no); transactions with trust or with the entity or foreign fiscally transparent legal figure, indicate if the information is for the case of income generated in trusts and similar (yes or no). 25.- Deduction of net interest of the fiscal year (for the purposes of article 28, fraction XXXII of the LISR). Are you located in any of the exceptions established in article 28, fraction XXXII of the LISR (yes or no). Data of two alphabetic characters, (yes, no) in uppercase. Data of two alphabetic characters, (yes, no, n/a) in uppercase. These data may not contain special signs (commas, brackets, parentheses, etc.).

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Content and characteristics for filling out the audit report Data applicable to the audit report of: B. Taxpayer legal entities that pay taxes as coordinators and of the agricultural, livestock, forestry, and fishing regime, and individuals who are exclusively dedicated to the activities of land freight or passenger transport. Identification Data Data to provide: Taxpayer, legal representative, public accountant. 40A000000 RFC (of the taxpayer). 40B000000 RFC (of the public accountant). 40B015000 RFC (of the firm). 40C000000 RFC (of the legal representative). Data, RFC, of the taxpayer, legal representative, public accountant, and firm. Data of maximum 13 alphanumeric characters, composed of:

• four letters for individuals; or underscore and three letters for legal entities.
• six numeric characters corresponding to the date, (two characters for year, two for month, and two for day).
• three alphanumeric characters for homonymy. In the case that the legal representative is a resident abroad who does not have this data, the following will be recorded: REXT990101XXX. Use of alphabetic characters in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc., except the character &). 40A001000 Name (of the taxpayer) (paternal surname, maternal surname, name(s)), denomination or corporate name. 40B001000 Name (of the public accountant) (paternal surname, maternal surname, name(s)). 40B014000 Name of the firm. 40C001000 Name (of the legal representative) (paternal surname, maternal surname, name(s)). Data, full name of the taxpayer. In the case of individuals, it will be recorded: paternal surname, maternal surname, and name(s), of the legal representative, public accountant, and firm. Data of alphanumeric characters. Alphabetic characters only in uppercase. 40A002000 CURP (of the taxpayer individual). 40B002000 CURP (of the public accountant). 40C004000 CURP (of the legal representative). Data of maximum 18 alphanumeric characters, composed of:
• four alphabetic characters.
• six numeric characters.
• six alphabetic characters.
• one alphabetic or numeric character.
• one numeric character. Use of alphabetic characters in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc.).

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Tax domicile of the taxpayer, legal representative, and public accountant: 40A003000 Federal entity (of the taxpayer). 40B004000 Federal entity (of the public accountant). 40C005000 Federal entity (of the legal representative). 40C015000 Entity where the notary is located (of the legal representative). Data chosen from a list (catalog). 40A004000 Borough or municipality (of the taxpayer). 40B005000 Borough or municipality (of the public accountant). 40C006000 Borough or municipality (of the legal representative). Data borough or municipality complete. Data of alphabetic characters in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc.). 40A005000 Neighborhood or locality (of the taxpayer). 40B006000 Neighborhood or locality (of the public accountant). 40C007000 Neighborhood or locality (of the legal representative). Data neighborhood or locality complete. Data of alphanumeric characters. Alphabetic characters only in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc.). 40A006000 Postal code (of the taxpayer). 40B007000 Postal code (of the public accountant). 40C008000 Postal code (of the legal representative). Data postal code complete. Data of five exact numeric characters, without sign. This data may not contain special signs (peso signs, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9. 40A007000 Street, exterior and interior number (of the taxpayer). 40B008000 Street, exterior and interior number (of the public accountant). 40C009000 Street, exterior and interior number (of the legal representative). Data of street and number complete. Data of alphanumeric characters. Alphabetic characters only in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc.). 40A008000 City or population (of the taxpayer). 40B009000 City or population (of the public accountant). 40C010000 City or population (of the legal representative). Data, city or population complete. Data of alphanumeric characters. Alphabetic characters only in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc.). 40A009000 Telephone (of the taxpayer). 40B010000 Telephone (of the public accountant or of the firm). 40C011000 Telephone (of the legal representative). Data of maximum twenty numeric characters. This data may not contain special signs (peso sign, commas, periods, brackets, parentheses, etc.) It must consist only of digits from 0 to 9.

88 DIARIO OFICIAL Monday, January 29, 2024

40A010000 email (of the taxpayer). 40B011000 email (of the public accountant). 40B011000 email of the tax mailbox. 40C012000 email (of the legal representative). Data of alphanumeric characters. Alphabetic characters may be recorded in lowercase. This data may contain special signs (periods, hyphens, at sign, etc.). 40A011000 Name of the economic group to which it belongs. Text or name of the economic group, assigned automatically by SIPRED 2023 once the activity key for tax purposes was selected. 40A012000 Activity key for tax purposes. Data economic activity or predominant activity also known as business, assigned automatically by SIPRED 2023 once selected from a catalog. For the purposes of this data, the description made for this effect in annex 6 of the Fiscal Miscellaneous Resolution valid for 2014 and its corresponding modifications must be taken into account. This text may not contain special signs (commas, brackets, parentheses, etc.). 40C002000 National (legal representative). 40C003000 Foreigner (legal representative). Data of two alphabetic characters (yes or no). Use only alphabetic characters in uppercase. This text may not contain special signs (commas, brackets, parentheses, etc.). 40C013000 Deed number (legal representative). 40C014000 Notary number (legal representative). Data of fifteen and ten alphanumeric characters maximum without sign, respectively. These data may not contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9. 40C016000 Date of power of attorney (legal representative). 40C017000 Date of appointment (legal representative). Data of the certification of the power of attorney and of the appointment of the position. This data will be composed of ten alphanumeric characters corresponding to the date of certification of the power of attorney (two for the day, two for the month, and four for the year separated by slashes /). 40B003000 Registration number (public accountant). 40B016000 Registration number of the firm. For the purposes of this data, the number assigned by the General Administration of Federal Fiscal Audit to the registered public accountant and to their firm will be recorded. Data of five exact numeric characters, without sign. This data may not contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9. 40B013000 College to which the public accountant belongs. Data, name of the college to which the registered public accountant belongs. Data of alphabetic characters. Use only alphabetic characters in uppercase. This text may not contain special signs (commas, brackets, parentheses, etc.).

Monday, January 29, 2024 DIARIO OFICIAL 89

General Data Data to provide: 40D000000 Competent authority. 40D001000 Headquarters to which the ADAF belongs. 40D002000 General Administration and/or ADAF. 40D003000 Obligated or optional. 40D022000 Type of special taxpayer. 40D030000 Select the costing system you use for tax purposes: 40D035000 Type of opinion. 40D061000 It is about: 40D155000 It was carried out for purposes of: 40D250000 In what capacity did you participate in any merger: 40D274000 In what capacity did you participate in any spin-off: Data assigned automatically by SIPRED 2023 once an option from a list (catalog) is selected. 40D026000 Start date of the fiscal year. 40D027000 End date of the fiscal year. 40D028000 Start date of the previous fiscal year. 40D029000 End date of the previous fiscal year. Data of the audited fiscal year and of the previous fiscal year. Divided into start of the fiscal year and end of the fiscal year. This data will be composed of ten alphanumeric characters corresponding to the start date of the fiscal year (two for the day, two for the month, and four for the year separated by slashes /) and ten for the end date of the fiscal year, (two for the day, two for the month, and four for the year, separated by slashes /). example: start end 01/01/2023 31/12/2023 40D004000 Opted to audit its financial statements by taxable income (for the purposes of article 32-A CFF). 40D005000 Opted to audit its financial statements by the value of its assets (for the purposes of article 32-A CFF). 40D006000 Opted to audit its financial statements by the number of workers (for the purposes of article 32-A CFF). 40D008000 Is part of an association in participation. 40D009000 Is part of a trust. 40D015000 First audit. 40D016000 It is a specialized society in the investment in energy, electricity, and infrastructure assets. 40D017000 Carried out construction works. 40D018000 In case of affirmative to the previous index, accumulated income for the purposes of article 17, fraction IV of the LISR. 40D019000 Company dedicated to agricultural, livestock, forestry, fishing activity or production cooperative society. 40D020000 Company dedicated to land freight or passenger transport activity or complementary. 40D021000 Company as coordinator.

90 DIARIO OFICIAL Monday, January 29, 2024

40D023000 Affiliate company. 40D024000 Subsidiary company. 40D025000 Start of operations. 40D036000 Statement of cash flows. Used the indirect method (in case of affirmative must fill from index 40040000000000 to 40040050000000 of annex 4). 40D043000 Carried out transactions with related parties. 40D044000 If your answer was affirmative in index 40D043000. (must fill annexes 16 and 17). 40D045000 Carried out transactions with national related parties. 40D046000 Carried out transactions with foreign related parties. 40D047000 It is a fiscally transparent foreign entity and/or a foreign legal figure. 40D048000 In the fiscal year, fiscal losses pending application from previous years referred to in article 9, fraction II of the LISR decreased (in case of affirmative must fill annex 24). 40D050000 Indicate if the taxpayer applied the procedures established in article 22 of the LISR. 40D055000 Indicate if the acquirer of the alienated shares is a related party. 40D056000 The taxpayer has losses from alienation of shares pending application at the end of the fiscal year. 40D058000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria of tax and customs provisions. 40D060000 Obtained any resolution from the SAT, SHCP, or PRODECON that affected its tax situation during the fiscal year. 40D069000 Obtained any favorable resolution from jurisdictional authorities that affected its tax situation during the fiscal year (includes PTU). 40D076000 Has filed any means of defense against tax provisions. 40D079000 Is obliged to reveal for the fiscal year, reportable schemes. 40D087000 Celebrated financial derivative transactions that had tax effects during the fiscal year in the Income Tax (in case of affirmative must fill annex 12). 40D088000 Maintained permanent investments in subsidiaries, associates, and affiliates during the fiscal year (in case of affirmative must fill annex 13). 40D090000 Carried out transactions with residents abroad (in case of affirmative must fill annex 20). 40D091000 Maintained balances receivable and payable in national and foreign currency during the fiscal year (in case of affirmative must fill annex 22). 40D092000 Obtained loans during the fiscal year (in case of affirmative must fill annex 23). 40D093000 Has had changes of denomination or corporate name during the audited fiscal year. 40D094000 In case of affirmative to the previous index, has the notices of change of denomination or corporate name before the federal taxpayer registry (for the purposes of article 29, fraction I of the RCFF) likewise, specify the previous RFC and names. 40D100000 Has had changes of tax domicile during the audited fiscal year. 40D101000 In case of affirmative to the previous index, has all the notices of change of tax domicile (for the purposes of article 29, fraction III of the RCFF). 40D102000 Has updated economic activities and obligations during the audited fiscal year. 40D103000 In case of affirmative to the previous index, has all the notices of update of economic activities and obligations (for the purposes of article 29, fraction VII RCFF). 40D104000 For the audited fiscal year, has the notices of opening or closure carried out during the same of establishments, branches, premises, fixed or semi-fixed stalls, places where merchandise is stored and in general any premises or establishment used for the performance of its activities (for the purposes of article 29, fraction VIII of the RCFF). 40D105000 During the fiscal year, notices of compensation of balances in favor were presented (for the purposes of article 23 CFF).

Monday, January 29, 2024 OFFICIAL GAZETTE 91 40D106000 Indicate if during the fiscal year your shareholders' shares or equivalent were sold by the taxpayer, if the same complied with the provisions of article 26, fraction XI of the CFF. 40D107000 Has shareholders resident in the country. 40D108000 In the affirmative case of the previous index, they are registered in the federal taxpayer registry (for the purposes of article 27 CFF). 40D109000 Is obliged to request the registration in the RFC of its partners or shareholders resident abroad (for the purposes of article 27 CFF). 40D110000 In the affirmative case of the previous index, they are registered in the federal taxpayer registry. 40D112000 In the affirmative case, maintains control of inventories of merchandise, raw materials, work in progress, and finished products, as appropriate (for the purposes of article 76, fraction XIV of the LISR) 40D115000 Carried out operations with the general public 40D116000 Has employees 40D124000 In the negative case of the question in index 40D116000, has any personnel service contract (outsourcing). 40D130000 Alienation of goods. 40D131000 Provision of services. 40D132000 Granting of temporary use or enjoyment of goods. 40D133000 Dividends obtained from residents abroad without permanent establishment in Mexico. 40D134000 Dividends obtained from residents abroad subject to preferential tax regimes. 40D135000 Others, in the affirmative case specify below: 40D139000 Obtained loss from the alienation of accounts and documents receivable during the year. 40D140000 The accounts and documents receivable during the year were assigned as part of a restructuring or payment of dividends or profits. 40D142000 Kept accounting for the purposes of article 28 of the CFF, its regulations and with article 32, fraction I of the LIVA. 40D143000 The supporting documentation of the records or entries is available at your fiscal domicile (for the purposes of article 28, fraction III of the CFF). 40D150000 Journal. 40D151000 Ledger. 40D152000 Minutes of meetings of partners or shareholders. 40D153000 Partners or shareholders. 40D154000 Carried out financial derivative operations (for the purposes of article 20 of the LISR). 40D158000 The taxpayer participated in a restructuring in which the alienation of its shares at fiscal cost was authorized, or the deferral of the tax derived from the alienation of its shares within the group to which it belongs (for the purposes of article 24 of the LISR). 40D159000 The taxpayer participated in a restructuring in which an undue transmission of tax losses was generated (for the purposes of article 69-B bis of the CFF). 40D161000 The taxpayer changed the business model. 40D162000 Issue receipts for the activities carried out and preserve the files (for the purposes of article 76, fractions II and XVII of the LISR) . 40D183000 Indicate if you alienated shares or intangibles during the year . 40D185000 Is a related party. 40D187000 Is a related party. 40D189000 Is a related party. 40D191000 Is a related party. 40D193000 Is a related party. 40D198000 Made withholding.

92 OFFICIAL GAZETTE Monday, January 29, 2024 40D200000 In case of having a tax loss in the alienation of shares, presented notice within the ten days following the date of the operation. 40D203000 Indicate if you transmitted monetary assets for more than 51%. 40D204000 Indicate if you carried out a refund or reduction of shares. 40D205000 Indicate if you refunded premium on share subscription. 40D209000 Indicate if you carried out a refund or reduction of shares derived from absorption of financial losses. 40D211000 Be strictly indispensable for the purposes of your activity, with the exception of authorized donations for their deduction by tax provisions (for the purposes of articles 27, fraction I of the LISR and 36, 37, 38, 107, 108, 124, 125, and 131 of the RLISR). 40D213000 Be covered by fiscal receipts (for the purposes of article 27, fraction III of the LISR, as well as with the applicable rules of the RMF for 2023). 40D214000 Make payments through named checks, credit, debit or service cards, or authorized electronic wallets, transfers of accounts in credit institutions or brokerage houses, compensations or through different forms of extinction of obligations when indicated by tax provisions (for the purposes of articles 27, fraction III of the LISR and 42 of the RLISR, as well as with the applicable rules of the RMF for 2023). 40D215000 Be duly registered in accounting (for the purposes of articles 27, fraction IV of the LISR and 44 of the RLISR). 40D216000 Be deducted only once (for the purposes of article 27, fraction IV of the LISR). 40D218000 That in the fiscal receipt, the Value Added Tax appears expressly and separately when appropriate (for the purposes of article 27, fraction VI of the LISR). 40D229000 In the case of payments made to commission agents and brokers resident abroad, they comply with the information and documentation requirements for the purposes of article 52 of the RLISR. 40D230000 That when carrying out the corresponding operations or at the latest on the last day of the year, the requirements that for each particular deduction the LISR establishes were met (for the purposes of articles 27, fraction XVIII of the LISR and 53 and 54 of the RLISR, as well as with the applicable rules of the RMF for 2023). 40D231000 The fiscal receipts meet the requirements established by the tax provisions and were obtained at the latest on the day you had to file your return and the issuance dates corresponded to the year for which the deduction was made (for the purposes of article 27, fraction XVIII of the LISR). 40D242000 Were considered non-deductible all the concepts that applied to you referred to in article 28 of the LISR. 40D249000 In the case of payments made to commission agents and brokers resident abroad, they comply with the information and documentation requirements for the purposes of article 52 of the RLISR. 40D325000 Maintained investments through trusts for the acquisition or construction of real estate (fibers). 40D326000 In the affirmative case of the previous index, complied with all the requirements provided for in articles 187 and 188 of the LISR. 40D327000 Was part of a trust for the acquisition or construction of real estate (fiber). 40D328000 In the affirmative case of the previous index, complied with all the requirements provided for in articles 187 and 188 of the LISR. 40D334000 Carried out operations with preferential tax regimes, through entities or legal figures abroad that are fiscally transparent abroad (in the affirmative case must fill out annex 25). 40D351000 Considered as effectively collected the consideration when received in cash, in goods or in services, even if those had corresponded to advances, deposits or any other concept regardless of the name by which they were designated, or when the creditor's interest was satisfied through any form of extinction of obligations that give rise to the consideration (for the purposes of article 1o.-B of the LIVA).

Monday, January 29, 2024 OFFICIAL GAZETTE 93 40D353000 Considered as value to calculate the tax, the amount effectively collected, as well as the amounts that are additionally charged or collected from the acquirer for other taxes, duties, normal or late interest, conventional penalties or any other concept (for the purposes of articles 12, 18 and 23 of the LIVA and 42, 43, 44 and 45 of the RLIVA, as well as with the applicable rules of the RMF for 2023). 40D357000 Applied the option of article 5o.-B of the LIVA for the proration of the tax not identified with taxable activities, for which the 0% rate and exempt activities apply. 40D358000 The credited Value Added Tax corresponded to goods, services or to the temporary use or enjoyment of goods, strictly indispensable in terms of the LISR for the carrying out of activities other than importation, for which the tax established in this LIVA must be paid or to which the 0% rate applies (for the purposes of article 5o., fraction I of the LIVA). 40D359000 The transferred Value Added Tax was expressly stated separately in the receipts (for the purposes of article 5o., fraction II of the LIVA). 40D360000 The transferred Value Added Tax was effectively paid in the month in question (for the purposes of article 5o., fraction III of the LIVA). 40D361000 Regarding the transferred Value Added Tax that had been withheld in accordance with article 1o.-A, it was credited in the monthly payment declaration following the declaration in which the withholding was made (for the purposes of article 5o., fraction IV of the LIVA). 40D362000 Regarding the transferred Value Added Tax that had been withheld in accordance with article 1o.-A of this Law, said withholding was paid in the terms and deadlines established (for the purposes of article 5o., fraction IV of the LIVA). 40D363000 The tax corresponding to expenditures other than investments was credited in its entirety for having carried out activities exclusively for which you must pay the tax, or the 0% rate applies to you (for the purposes of article 5o., fraction V, paragraph a) of the LIVA). 40D374000 Was obliged to pay the IEPS in the year. Two-character alphabetic data, (yes, no) in uppercase. These data may not contain special signs (commas, brackets, parentheses, etc.). 40D049000 Indicate if you promoted lawsuits that are pending resolution regarding the deconsolidation. 40D062000 The requirements established in the resolution (authorization or consultation) were met. 40D089000 The legal person fulfilled on behalf of its members the provisions in chapters VII and VIII (for the purposes of articles 72 and 73 LISR). 40D111000 Has inventories registered in its accounting. 40D113000 Indicate if you identified suppliers or customers with the definitive list issued by the SAT of presumably non-existent operations for the entire fiscal year reviewed. 40D114000 Indicate if you verified that the operations with that client or supplier are not given fiscal effect for the purposes of article 69-B of the CFF. 40D123000 Created a reserve of pension or retirement fund for staff or made changes to said fund (for the purposes of articles 29 of the LISR and 65 of the RLISR). 40D144000 Regarding commission agents, carried out the separation in its accounting and records of the operations carried out on their own account from those carried out on behalf of the principal (for the purposes of articles 32, fraction II of the LIVA and 35 of the RLIVA). 40D145000 Issued and delivered fiscal receipts (for the purposes of articles 32, fraction III of the LIVA; 20 and 74 of the RLIVA). 40D146000 Issued fiscal receipts for the withholding of the tax that is made in the cases provided for in article 1o.-A, (for the purposes of article 32, fraction V of the LIVA as well as with the applicable rules of the RMF for 2023). 40D147000 Provided monthly and on time to the tax authorities, information on the persons to whom taxes were withheld (for the purposes of article 32, fraction V of the LIVA as well as with the applicable rules of the RMF for 2023).

94 OFFICIAL GAZETTE Monday, January 29, 2024 40D148000 Provided monthly and on time to the tax authorities, information on the payment, withholding, crediting and transfer of the Value Added Tax in operations with its suppliers, breaking down the value of the acts or activities by the rate at which the Value Added Tax was transferred or was transferred to you, including activities for which you were not obliged to pay (for the purposes of article 32, fraction VIII of the LIVA, as well as with the applicable rules of the RMF for 2023). 40D160000 The taxpayer's shares related to the restructuring referred to in the previous index, remained in the restructured group during the audited year. 40D163000 Issue fiscal receipts in which the amount of payments made to residents abroad is recorded in terms of title V of the LISR and the tax withheld (for the purposes of article 76, fraction III of the LISR). 40D164000 Take inventory of stock at the end of the year (for the purposes of articles 76, fraction IV or on a different date according to article 110 of the RLISR). 40D165000 Keep a record of the operations carried out with negotiable instruments issued in series (for the purposes of articles 76, fraction VIII of the LISR and 111 of the RLISR). 40D166000 Make payments of dividends or profits with non-negotiable named checks issued in the name of the partner or shareholder or through fund transfers to the partner or shareholder (for the purposes of article 76, fraction XI, paragraph a) of the LISR). 40D167000 Provide to the partners or shareholders to whom dividends were paid, a fiscal receipt in which their amount is indicated, where it is indicated if the dividends come from any specific account or record (for the purposes of article 76, fraction XI, paragraph b) of the LISR). 40D168000 File on time the declaration of operations carried out in the previous calendar year, through trusts by which business activities are carried out in which you intervened (for the purposes of article 76, fraction XIII of the LISR). 40D169000 Inform the tax authorities as indicated by the tax provisions of the consideration received in cash in national or foreign currency, as well as in gold or silver pieces, whose amount is greater than one hundred thousand pesos (for the purposes of article 76, fraction XV of the LISR). 40D170000 Make known in the ordinary general assembly of shareholders or partners a report in which it is reported on the compliance with its tax obligations for the immediate previous year (for the purposes of articles 76, fraction XIX of the LISR and 116 of the RLISR). 40D171000 Inform the tax authorities of the loans, contributions for future capital increases or capital increases that they receive in cash, in national or foreign currency, greater than $600,000 (for the purposes of articles 18, fraction XI and 76, fraction XVI of the LISR, as well as with the applicable rules of the RMF for 2023). 40D172000 Withhold and pay the additional ISR at the rate of 10% on the dividends or profits distributed (for the purposes of article 140 second paragraph of the LISR). 40D173000 Alienation of goods (for the purposes of articles 17, fraction I of the LISR, as well as with the applicable rules of the RMF for 2023). 40D174000 Provision of services (for the purposes of articles 17, fraction I of the LISR, as well as with the applicable rules of the RMF for 2023). 40D175000 Granting of temporary use or enjoyment of goods (for the purposes of articles 17, fraction II of the LISR). 40D176000 Financial leasing contracts (for the purposes of articles 17, fraction III and 40 of the LISR). 40D177000 Installment sales. Agreed price (for the purposes of articles 17, fraction III, second paragraph and 40 of the LISR). 40D178000 Installment sales. Price collected (for the purposes of articles 17, fraction III, third paragraph and 40 of the LISR). 40D179000 Debts not covered by prescription, forgiveness or notorious practical impossibility of collection (for the purposes of article 17, fraction IV of the LISR). 40D180000 Real estate construction contracts. That the estimates are authorized or approved for collection (for the purposes of articles 17, penultimate paragraph of the LISR and 17, 18 and 19 of the RLISR).

Monday, January 29, 2024 OFFICIAL GAZETTE 95 40D181000 Real estate construction contracts. That the estimates are effectively paid (for the purposes of articles 17 of the LISR and 17, 18 and 19 of the RLISR). 40D182000 Considered as accumulative income of the year the estimates for the progress of work for the purposes of article 1.7. of the Decree published in the DOF on December 26, 2013. 40D210000 Registered separately the income from the operations carried out on behalf of each of its members (for the purposes of articles 72, fraction IV and 75 fraction II LISR) . 40D212000 In the case of donations, complied with all the requirements for their deduction (for the purposes of articles 27, fraction I of the LISR and 36, 37, 38, 107, 108, 124, 125 and 131 of the RLISR). 40D217000 Fulfill the obligations in matters of withholding and payment of taxes on behalf of third parties, as well as the other formalities established (for the purposes of article 27, fraction V of the LISR). 40D219000 In the case of interest on borrowed capital, these have been invested in the purposes of the business (for the purposes of articles 27, fraction VII of the LISR and 45 of the RLISR). 40D220000 For borrowed capital and granting of loans to third parties, the cap established for their deduction was applied (for the purposes of article 27, fraction VII of the LISR). 40D221000 Payments to individuals, coordinated legal persons, societies or civil associations, to those who provide domestic services of water supply and garbage collection and to those who obtain donations, were deducted when they were effectively incurred (for the purposes of article 27, fraction VIII of the LISR). 40D222000 In the case of fees or gratuities to administrators, commissioners, directors, general managers or members of the board of directors, supervision, advisory or of any other kind, the requirements to which they are subject were met (for the purposes of article 27, fraction IX of the LISR). 40D223000 In the cases of technical assistance, technology transfer or royalties, it has been verified that the person who provided the knowledge had its own technical elements for it, provided them directly and they were effectively carried out (for the purposes of article 27, fraction X of the LISR). 40D224000 For social welfare expenses, it was verified that the corresponding benefits were granted generally for the benefit of all workers and that in the case of food vouchers granted to workers, the delivery is made through authorized electronic wallets. (for the purposes of articles 7 and 27, fraction XI of the LISR and 46, 47, 48 and 50 of the RLISR). 40D225000 When there are contributions to savings funds, in addition to the requirement established in the previous index, it was verified that the amount of the contributions made was equal to the amount contributed by the workers and did not exceed the limits established in the tax provisions (for the purposes of articles 27, fraction XI of the LISR and 49 of the RLISR). 40D226000 It was verified that the acquisition cost or the interests derived from received credits correspond to those of the market and when they have exceeded, the excess was considered non-deductible (for the purposes of article 27, fraction XIII of the LISR). 40D227000 In the case of importation of merchandise, the legal requirements for its importation were met (for the purposes of article 27, fraction XIV of the LISR and other applicable provisions of the customs provisions). 40D228000 In the case of losses from uncollectible credits, they were considered realized in the month in which the prescription period, corresponding, was consummated, or earlier whenever there was a notorious practical impossibility of collection and it can be proven (for the purposes of article 27, fraction XV of the LISR). 40D232000 In the case of advances for expenses, the requirements established for their deduction were met (for the purposes of article 27, fraction XVIII of the LISR). 40D233000 When workers have had the right to the employment subsidy, the corresponding amounts were effectively delivered to them (for the purposes of articles 27, fraction XIX of the LISR and article tenth of the Decree by which various provisions of the Value Added Tax Law; the Special Tax on Production and Services Law; the Federal Rights Law are reformed, added and repealed, the Income Tax Law is issued, and the Single Rate Corporate Tax Law and the Tax on Cash Deposits Law are abrogated, published in the DOF on December 11, 2013).

96 DIARIO OFICIAL Monday, January 29, 2024

40D234000 In the case of deductible inventories that lost their value due to impairment or other causes not attributable to the taxpayer themselves, the established requirements were met (for the purposes of Article 27, fraction XX of the Income Tax Law (LISR) and Articles 107, 109, and 124 of the Income Tax Regulation (RLISR), as well as the applicable rules of the 2023 Fiscal Miscellaneous Resolution (RMF)).

40D235000 In the case of investments, the percentages authorized by the LISR were applied.

40D236000 In the case of travel expenses when they were destined for lodging, food, transportation, use or temporary enjoyment of automobiles, and payment of mileage, the established requirements for their deduction were met (for the purposes of Article 28, fraction V of the LISR and Articles 57 and 58 of the RLISR).

40D237000 In the case of the granting of use or temporary enjoyment of automobiles and aircraft, the established requirements for their deduction were met (for the purposes of Article 28, fraction XIII of the LISR and Article 60 of the RLISR).

40D238000 In the case of the two previous concepts, they were expenses incurred by partners, shareholders, or their relatives without a labor relationship.

40D239000 In the case of losses arising from the alienation of shares and other securities, as well as financial losses arising from financial operations derived from capital referred to shares or share indices, the established requirements for their deduction were met (for the purposes of Article 28, fraction XVII of the LISR, as well as the applicable rules of the RMF for 2023).

40D240000 In the case of restaurant consumption, the established requirements for their deduction were met (for the purposes of Article 28, fraction XX of the LISR and Article 61 of the RLISR).

40D241000 For the determination of deductions for investments in automobiles and aircraft, the maximum amount authorized by Law was considered as the original amount of the investment (for the purposes of Article 36, fractions II and III respectively of the LISR).

40D243000 In the case of interest derived from debt, the established requirements for their deduction were met (for the purposes of Article 28, fraction XXVII of the LISR).

40D244000 In the case of net interest of the fiscal year, the established requirements for their deduction were met (for the purposes of Article 28, fraction XXXII of the LISR).

40D246000 The debt is older than five years.

40D247000 The debt was restructured with respect to the period indicated in the previous index.

40D248000 Opted for and complied with what is provided in Article 30 of the LISR.

40D276000 Transferred fiscal attributes such as tax losses, CUFIN, CUCA.

40D329000 Has the supporting documentation for the payment of ISR paid abroad that was credited.

40D330000 Complies with the requirements established in Article 5 of the LISR to credit the ISR paid abroad.

40D335000 Has a transfer pricing study for the operations carried out.

40D337000 Credited tax paid in REFIPRES.

40D339000 Complied with all requirements to apply ISR withholding from REFIPRES.

40D341000 Indicate if tax on income subject to REFIPRES was declared.

40D344000 The taxpayer made a payment to a resident abroad, in which the ISR corresponding to said foreign resident was covered by the taxpayer themselves.

40D345000 Applied what is provided by Article 1.13. of the Decree published in the DOF on December 26, 2013.

40D346000 Applied treaties to avoid double taxation.

40D347000 Has the necessary documentation to prove residence in the country in question, in terms of Article 4 of the LISR.

40D348000 Complied with all requirements to apply a preferential withholding rate.

40D349000 Applied what is provided by Article 1.4. of the Decree published in the DOF on December 26, 2013.

40D350000 Carried out the withholdings and remittance thereof on behalf of its members, and where applicable, issued the certificates of said withholdings (for the purposes of Article 72, fraction III and Article 74, seventh paragraph, fraction III of the LISR).

Monday, January 29, 2024 DIARIO OFICIAL 97

40D352000 Considered as alienation the value of the shortage of goods in their inventories (for the purposes of Article 8 of the VAT Law (LIVA) and Article 25 of the VAT Regulation (RLIVA)).

40D354000 The acquisition or use or temporary enjoyment of intangible assets (for the purposes of Article 24, fractions II and III of the LIVA and Article 50 of the RLIVA).

40D355000 The utilization in national territory of independent services, except those derived from international transport (for the purposes of Article 24, fraction V of the LIVA, Articles 48 and 49 of the RLIVA).

40D356000 Carried out exports of goods or services by reason of alienation or use or temporary enjoyment of intangible assets or by the utilization abroad of services provided (for the purposes of Article 29, fractions II, III, and IV of the LIVA and Articles 57 to 63 of the RLIVA).

40D364000 The tax corresponding to expenditures other than investments was not credited, having carried out activities exclusively for which the tax is not due (for the purposes of Article 5th, fraction V, subsection b) of the LIVA).

40D365000 When obliged to pay the Value Added Tax or when the 0% rate is applicable, only for a part of the activities carried out, the tax corresponding to expenditures other than investments was credited in the proportion in which the value of the activities for which the Value Added Tax must be paid or to which the 0% rate applies, represented in the total value of the mentioned activities carried out in the month in question (for the purposes of Article 5th, fraction V, subsection c) of the LIVA as well as the applicable rules of the RMF for 2023).

40D366000 Credited the tax corresponding to investments according to their usual destination, in its entirety, having carried out activities exclusively for which the tax must be paid or the 0% rate is applicable to them (for the purposes of Article 5th, fraction V, subsection d), point 1 of the LIVA, as well as the applicable rules of the RMF for 2023).

40D367000 Did not credit the tax corresponding to investments, according to their usual destination, having carried out activities exclusively for which the tax is not due (for the purposes of Article 5th, fraction V, subsection d), point 2 of the LIVA).

40D368000 When obliged to pay the Value Added Tax or when the 0% rate is applicable, only for a part of the activities carried out, the tax corresponding to investments according to their usual destination was credited in the proportion in which the value of the activities for which the Value Added Tax must be paid or to which the 0% rate applies, represented in the total value of the mentioned activities carried out in the month in question (for the purposes of Article 5th, fraction V, subsection d), point 3 of the LIVA, as well as the applicable rules of the RMF for 2023).

40D369000 In subsequent months, the investments ceased to be destined exclusively to the activities for which they were intended (for the purposes of Article 5th, fraction V, subsection d), point 4 of the LIVA).

40D370000 In the affirmative case, made adjustments to the value of the creditable tax (for the purposes of Articles 5th-A of the LIVA and Article 19 of the RLIVA).

40D371000 In the case of net interest of the fiscal year, verified that the crediting of VAT derived from interest complied with the established requirements for its crediting (for the purposes of Article 5th, fraction I of the LIVA).

40D372000 Applied what is provided for the purposes of Article 2.1. of the Decree published in the DOF on December 26, 2013.

40D373000 Applied what is provided for the purposes of Article 2.2. of the Decree published in the DOF on December 26, 2013.

Three-character alphabetic data, (yes, no or n/a) in uppercase. These data may not contain special signs (commas, brackets, parentheses, etc.).

40D064000 Date of office document 1.

40D066000 Date of office document 2.

40D068000 Date of office document 3.

40D071000 Date of resolution 1.

98 DIARIO OFICIAL Monday, January 29, 2024

40D073000 Date of resolution 2.

40D075000 Date of resolution 3.

40D077000 Date of sending the multiple information declaration. (normal).

40D078000 Date of sending the multiple information declaration. (last complementary).

40D085000 Date of presentation of the normal information declaration.

40D086000 Date of presentation of the information declaration (last complementary).

40D251000 Date on which the merger took effect.

40D275000 Date on which the spin-off took effect.

40D321000 Start date of the liquidation.

Data of the date of the office document, of the resolution and of the sending of the multiple information declaration. These data will be composed of ten alphanumeric characters corresponding to the date of presentation of the multiple information declaration (two for the day, two for the month and four for the year separated by slashes /).

40D010000 Name or corporate name of the settlor.

40D011000 Name or corporate name of the trustee.

40D012000 Name or corporate name of the beneficiary (1).

40D013000 Name or corporate name of the beneficiary (2).

40D014000 Name or corporate name of the beneficiary (3).

40D051000 Name of the issuer of the shares that were alienated.

40D059000 Specify the criterion number(s).

40D063000 Number of office document 1.

40D065000 Number of office document 2.

40D067000 Number of office document 3.

40D070000 Number of resolution 1.

40D072000 Number of resolution 2.

40D074000 Number of resolution 3.

40D080000 Identification number (field 1).

40D081000 Identification number (field 2).

40D082000 Identification number (field 3).

40D083000 Identification number (field 4).

40D084000 Identification number (field 5).

40D184000 Name of buyer 1.

40D186000 Name of buyer 2.

40D188000 Name of buyer 3.

40D190000 Name of buyer 4.

40D192000 Name of buyer 5.

40D253000 Acquiring company: name or corporate name.

40D255000 Acquired 1: name or corporate name.

40D257000 Acquired 2: name or corporate name.

40D259000 Acquired 3: name or corporate name.

40D261000 Acquired 4: name or corporate name.

40D263000 Acquired 5: name or corporate name.

40D265000 Acquired 6: name or corporate name.

40D267000 Acquired 7: name or corporate name.

40D269000 Acquired 8: name or corporate name.

40D271000 Acquired 9: name or corporate name.

40D273000 Acquired 10: name or corporate name.

Monday, January 29, 2024 DIARIO OFICIAL 99

Alphanumeric character data. These data may contain special signs (commas, periods, hyphens, slashes, brackets, parentheses, etc.).

40D038000 RFC 1.

40D039000 RFC 2.

40D040000 RFC 3.

40D041000 RFC 4.

40D042000 RFC 5.

40D095000 (specify previous name).

40D096000 (specify previous name).

40D097000 (specify previous name).

40D098000 (specify previous name).

40D099000 (specify previous name).

40D125000 (specify name of outsourcing company).

40D126000 (specify name of outsourcing company).

40D127000 (specify name of outsourcing company).

40D128000 (specify name of outsourcing company).

40D129000 (specify name of outsourcing company).

40D252000 Acquiring company: RFC.

40D254000 Acquired 1: RFC.

40D256000 Acquired 2: RFC.

40D258000 Acquired 3: RFC.

40D260000 Acquired 4: RFC.

40D262000 Acquired 5: RFC.

40D264000 Acquired 6: RFC.

40D266000 Acquired 7: RFC.

40D268000 Acquired 8: RFC.

40D270000 Acquired 9: RFC.

40D272000 Acquired 10: RFC.

40D277000 Spin-off 1: RFC.

40D281000 Spin-off 2: RFC.

40D285000 Spin-off 3: RFC.

40D289000 Spin-off 4: RFC.

40D293000 Spin-off 5: RFC.

40D297000 Spin-off 6: RFC.

40D301000 Spin-off 7: RFC.

40D305000 Spin-off 8: RFC.

40D309000 Spin-off 9: RFC.

40D313000 Spin-off 10: RFC.

40D317000 Spin-off entity: RFC.

40D322000 Liquidator 1 specify name designation or corporate name.

40D323000 Liquidator 2 specify name designation or corporate name.

40D324000 Liquidator 3 specify name designation or corporate name.

100 DIARIO OFICIAL Monday, January 29, 2024

Data, RFC. Alphanumeric data of maximum 13 characters composed of:

• four letters for natural persons; or underscore and three letters for legal entities.
• six numeric characters corresponding to the date (two characters for year, two for month and two for the day).
• three alphanumeric characters for homonymy. Use of alphabetic characters in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc., except the & character).

40D136000 Specify.

40D137000 Specify.

40D138000 Specify.

• For the purposes of these indices, data referring to the "other" concept will be recorded in the concept field.
• Alphanumeric character data.
• These data may contain special signs (commas, periods, hyphens, slashes, brackets, parentheses, etc.).

40D007000 In the negative case for all questions in the previous indices 40D004000, 40D005000 and 40D006000, mention the reason for presenting the audit report.

• Alphanumeric character data.
• These data may contain special signs (commas, periods, hyphens, slashes, brackets, parentheses, etc.).

40D053000 Sale price of the alienated shares.

40D054000 Amount of profit or (loss) determined by the alienation of the shares.

40D057000 In the event that your answer to the previous question is affirmative, indicate the amount of the loss from the alienation of shares updated to the end of the fiscal year.

40D117000 Number of workers.

40D118000 Total ISR withheld and remitted for salaries.

40D119000 Total ISR withheld and remitted for assimilated salaries.

40D120000 Employment subsidy delivered in cash to workers during the fiscal year.

40D121000 Total income from salaries and wages and assimilated concepts.

40D122000 Total exempt income from salaries and wages.

40D141000 Amount of VAT that originated said operation.

40D149000 Amount of VAT withheld from you with respect to the provision of services referred to in fraction IV of Article 1st-A of the LIVA.

40D156000 Amount of taxable income accumulated in the fiscal year.

40D157000 Amount of deductible loss in the fiscal year.

40D194000 Total income from sale of shares.

40D195000 Total income from sale of intangibles.

40D196000 Total average cost of the alienated shares.

40D197000 Total adjusted original amount of the investment.

40D199000 Amount of the remittance for the operation.

40D201000 Amount of pending tax loss to be amortized from the alienation of shares and other securities whose yield is not interest in terms of Article 8 LISR.

40D202000 Deductible amount from financial derivative operations agreed outside recognized markets.

40D206000 Amount of the refund or capital reduction carried out.

40D207000 Income Tax derived from fraction I of Article 78.

Monday, January 29, 2024 DIARIO OFICIAL 101

40D208000 Income Tax derived from fraction II of Article 78.

40D245000 Amount of debt generating interest payable.

40D278000 Asset value:

40D279000 Liability value:

40D280000 Share capital value:

40D282000 Asset value:

40D283000 Liability value:

40D284000 Share capital value:

40D286000 Asset value:

40D287000 Liability value:

40D288000 Share capital value:

40D290000 Asset value:

40D291000 Liability value:

40D292000 Share capital value:

40D294000 Asset value:

40D295000 Liability value:

40D296000 Share capital value:

40D298000 Asset value:

40D299000 Liability value:

40D300000 Share capital value:

40D302000 Asset value:

40D303000 Liability value:

40D304000 Share capital value:

40D306000 Asset value:

40D307000 Liability value:

40D308000 Share capital value:

40D310000 Asset value:

40D311000 Liability value:

40D312000 Share capital value:

40D314000 Asset value:

40D315000 Liability value:

40D316000 Share capital value:

40D318000 Asset value:

40D319000 Liability value:

40D320000 Share capital value:

40D331000 Amount of ISR paid abroad derived from dividends or profits received from residents abroad.

40D332000 Amount of ISR paid abroad from foreign source of wealth.

40D333000 Amount of non-creditable and non-deductible ISR in terms of Article 5 of the LISR.

40D336000 Total taxable or gross income in the fiscal year from REFIPRES.

40D338000 Amount of credit for tax paid abroad.

40D340000 Amount of credit for Withheld Income Tax.

40D342000 Amount of tax on income subject to REFIPRES.

40D343000 Amount of dividends or profits subject to preferential tax regimes in terms of the tenth paragraph of Article 177 LISR.

102 DIARIO OFICIAL Monday, January 29, 2024

• For the purposes of these data, figures referring to the indicated data will be recorded.
• Numeric character data.
• Negative amounts must be presented with a negative sign, preceding the sign to said amount.
• For positive amounts, the sign will be omitted.
• These data may not contain special signs such as: peso sign, commas, periods, parentheses, etc., they must only consist of the digits 0 to 9.
• The amounts indicated must be recorded in pesos, not in thousands of pesos.

40D052000 Percentage of participation in the capital of the issuer of the shares that were alienated. Numeric character data with two decimals. They will be recorded with integers and two decimals, without the percentage sign.

Annex Data to be provided

1.- Statement of financial position. 2023 and 2022.

2.- Statement of comprehensive income. Total 2023 and 2022. Related parties 2023 and 2022 and unrelated parties 2023 and 2022.

3.- Statement of changes in equity. Share capital: from contributions, share capital from capitalization, contributions for future increases in capital, share premium, legal reserve, net profit, net loss, retained earnings from previous years, accumulated losses from previous years, other comprehensive income (debtor), other comprehensive income (creditor), excess in the update of equity, insufficiency in the update of equity, result from holding non-monetary assets, other creditor equity accounts, other debtor equity accounts and total equity.

4.- Statement of cash flows. 2023 and 2022.

5.- Analytical integration of net sales or income. 2023 and 2022, total taxable for ISR 2023 and 2022, related parties and unrelated parties 2023 and 2022, total non-taxable for ISR 2023 and 2022.

6.- Determination of the cost of goods sold for accounting and Income Tax purposes. Total 2023 and 2022, related parties 2023 and 2022, unrelated parties 2023 and 2022.

7.- Comparative analysis of expense sub-accounts. Manufacturing, sales, administrative and general expenses 2023 and 2022; manufacturing, sales, administrative and general expenses: total 2023 and 2022; expenses manufacturing, sales, administrative and general related parties and unrelated parties 2023 and 2022, total deductible for ISR 2023 and 2022; total non-deductible for ISR 2023 and 2022.

8.- Comparative analysis of the sub-accounts of comprehensive financing result. 2023 and 2022, taxable or deductible for ISR: 2023 and 2022, related parties and unrelated parties 2023 and 2022, non-taxable or not subject to ISR (income) non-deductible (expenses) for ISR: 2023 and 2022.

9.- List of contributions payable by the taxpayer as the direct subject or in their capacity as withholding agent. Taxable base, contribution determined by audit payable or in favor, contribution payable or balance in favor determined by the taxpayer, difference and uninvestigated immaterial differences by audit.

10.- List of contributions to be paid. Amount corresponding to the audited fiscal year, amount from previous years, total contributions to be paid, amount of the contribution in litigation.

Monday, January 29, 2024 OFFICIAL GAZETTE 103

11.- Reconciliation between accounting and tax results for Income Tax purposes. 2023 and 2022.

12.- Derivative financial operations contracted with residents abroad. Contracted amount, amount of the tax effect it had in the period, tax effect it had in the period income (deduction), indicate the amount of taxable income (authorized deduction) generated.

13.- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico. Investment amount, amount of profits (losses) from previous periods in the percentage of participation, amount of profit (loss) for the period in the percentage of participation, value of the investment.

14.- Partners or shareholders who held shares or partnership interests. Amount of contributions that are not share premium, amount of capital withdrawals, amount of loans: made, amount of loans received and amount of share premium.

15.- Reconciliation between audited income according to the comprehensive income statement, and the taxable income for Income Tax purposes and the total of acts or activities for Value Added Tax purposes. 2023 and 2022.

16.- Transactions with related parties. Value of the operation and/or investment for tax purposes (even with zero value), amount of taxpayer's tax adjustment so that the operation is considered as having been agreed upon with independent parties in comparable transactions, modified amount, ISR withheld.

17.- Taxpayer information on its transactions with related parties. Data to be provided.

18.- Informative data. Data to be provided.

19.- Information on the members of coordinated legal entities. Total taxable ISR income, total authorized ISR deductions, amount of the 8% deduction on taxable income without documentation (RFA), tax profit, concepts reducing tax profit, taxable profit, tax loss, ISR payable and refundable, amount of the IEPS credit for the acquisition of diesel against the ISR payable (for the purposes of Article 16, fraction IV of the LIF), amount of the 50% credit for expenses for the use of highway infrastructure against the ISR payable (for the purposes of Article 16, fraction V of the LIF), PTU to distribute, total amount of investments in cargo and passenger transport equipment of each member in the period, number of cargo and passenger transport equipment units used by the member during the period, total amount of the member's income according to the settlement (for the purposes of Article 72, fraction IV of the LISR), total amount of the member's deductions according to the settlement (for the purposes of Article 72, fraction IV of the LISR), total amount of withholdings corresponding to the member according to the settlement (for the purposes of Article 72, fraction III of the LISR) total amount of taxes paid on behalf of the member (for the purposes of Article 72, fraction VI of the LISR).

20.- Operations carried out with residents abroad. Amount of the operation, ISR determined by withholding by audit, ISR withheld paid and difference.

21.- Investments. Balance pending to be deducted at the beginning of the period plus: MOI of acquisitions during the period, less: Disposals and/or write-offs in the period, less: Deduction in the period less: immediate deduction in the period, balance pending to be deducted at the end of the period.

104 OFFICIAL GAZETTE Monday, January 29, 2024

22.- Accounts and documents receivable and payable in national and foreign currency. Balance in foreign currency, balance in national currency.

23.- Loans. Outstanding loan balance as of December 31, 2022, currency conversion, total amount of interest paid and/or accrued, ISR withheld in the period, outstanding balance as of December 31, 2023, total amount of the deductible interest in the audited period.

25.- Operations subject to preferential tax regimes. Total amount of tax profits or losses in the shareholding participation, total taxable or taxable income in the period, direct participation or indirect average daily participation of the taxpayer in the period (percentage): amount, contributions and reimbursements: total amount of investments or contributions made during the period, contributions and reimbursements: total amount of capital reimbursements received during the period, data of the entity located in a preferential tax regime: total tax profits or losses of the period, data of the entity located in a preferential tax regime: total profits distributed in the period, data of the entity located in a preferential tax regime: total amount of assets not related to the business activity, data of the entity located in a preferential tax regime: total amount of assets related to the business activity, tax on income subject to REFIPRES.

26.- Deduction of net interest of the period (for the purposes of Article 28, fraction XXXII of the LISR). Amount of taxable income of the previous fiscal year of each of the persons members of the group or of each related party, amount of the taxable income of the previous fiscal year of the taxpayer, total taxable income of the previous fiscal year of the taxpayer and of all persons members of the group or of all related parties, taxpayer's deduction limit, total of accrued interest deriving from debts (deductible amounts), net interest pending deduction from previous periods (applicable from the 2021 period), total of interest income accrued, net interest, tax profit (loss), total of accrued interest deriving from debts (deductible amounts), total amount of deductible fixed assets, total amount deductible from deferred expenses, total amount deductible from deferred charges, total amount deductible from expenditures made in pre-operational periods, adjusted tax profit, net interest limit, non-deductible interest.

Note: the order of this data is only informative, for its capture refer to guide format. For the purposes of this data, figures referring to the indicated data will be recorded. Numeric character data. Negative amounts must be presented with a negative sign, preceding the sign to said amount. For positive amounts, the sign will be omitted. These data cannot contain special signs such as: peso sign, commas, points, parentheses, etc., it must only consist of the digits from 0 to 9. The indicated amounts must be recorded in pesos, not in thousands of pesos.

Monday, January 29, 2024 OFFICIAL GAZETTE 105

Annex Data to be provided 4.1.- Notes to the financial statements. Text referring to the notes to the financial statements. 9.1.- Declaration. Text referring to the declaration. Alphanumeric character data. This text can contain special signs (peso sign, commas, points, hyphens, parentheses, etc.). Alphabetic text must be used only in uppercase letters. Annex Data to be provided 9.- List of contributions owed by the taxpayer as a direct subject or in its capacity as a withholding agent. Rate, tariff or fee.

12.- Derivative financial operations contracted with residents abroad. % of withholding on the gain.

13.- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico. Percentage of participation in the entity's capital.

14.- Partners or shareholders who held shares or partnership interests. Percentage of the partner or shareholder's participation in the period and percentage of the agreed interest rate in case of received loans.

16.- Transactions with related parties. Rate.

20.- Operations carried out with residents abroad. Rate.

23.- Loans. Percentage of the interest rate, ISR withholding rate.

25.- Operations subject to preferential tax regimes. Effective rate of Income Tax paid abroad (less than 75% of what would be paid in Mexico), direct participation or indirect average daily participation of the taxpayer in the period (percentage): percentage, preferential rate by treaty.

26.- Deduction of net interest of the period (for the purposes of Article 28, fraction XXXII of the LISR). Proportion of income. For the purposes of this data, figures referring to the indicated data will be recorded. Alphanumeric character data and two decimals. Amounts representing percentages will be recorded with integers and two decimals, without the percentage sign. These data cannot contain special signs such as: peso sign, commas, parentheses, etc., it must only consist of the digits from 0 to 9. Annex Data to be provided 10.- List of contributions to be paid. Credit institution or SAT, payment in installments (data of the free writing) receiving administration.

12.- Derivative financial operations contracted with residents abroad. Country of residence, type of contracted operation debt or capital, agreed value on the underlying, type of underlying, in case that in the column "type of underlying" you selected "others" specify concept indicate if before the maturity of the term you carried out, type of currency, in case that you liquidated through the celebration of a contrary operation, indicate the reasons.

106 OFFICIAL GAZETTE Monday, January 29, 2024

13.- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico. Country of fiscal residence of the entity, form of payment (fund transfer, capitalization of credits or debts, etc.).

14.- Partners or shareholders who held shares or partnership interests. Country of residence for tax purposes, destination of the loan, forms of payment (fund transfer, capitalization of credits or debts, etc.).

16.- Transactions with related parties. Type of operation, in case that in the column "type of operation", you selected any of the concepts of "other income" or "other payments", specify concept, country of residence and method of transfer pricing applied.

20.- Operations carried out with residents abroad. Type of operation, in case that in the column "type of operation", you selected any of the concepts of "other income" or "other payments", specify concept, country of residence.

22.- Accounts and documents receivable and payable in national and foreign currency. Country of fiscal residence, type of currency, age of the receivable and payable account (months), indicate if the account comes from a merger, spin-off of societies or cession of rights or obligations, most important concept that originated the balance, in case that in the column "most important concept that originated the balance", they selected any of the concepts of "other debtor" or "other creditor", specify concept:

23.- Loans. Type of financing, in case that in the column "type of financing" you selected the concept "other", specify concept, country of residence for tax purposes, type of currency, denomination of the interest rate, frequency of enforceability of interest payment, in case that in the column "frequency of enforceability of interest payment" you selected the concept "other", specify concept: and destination of the capital taken in loan.

25.- Operations subject to preferential tax regimes. Country of fiscal residence, type of currency of the country of fiscal residence, type of operation, in case that in the column "type of operation", you selected any of the concepts of "other income" or other payments, specify concept, capacity in which it participates in the trust or in the entity or foreign figure transparent for tax purposes, indicate if you used a tax rate or exemption provided in any treaty that Mexico has collected to avoid double taxation, in the case of income generated in participation with other entities, activity carried out by the entity in which it participates, operations with trust or with the entity or foreign figure transparent for tax purposes, description of the object of the trust. Alphanumeric character data in uppercase. Alphabetic characters only in uppercase. These texts cannot contain special signs (commas, brackets, parentheses, etc.). Annex Data to be provided 10.- List of contributions to be paid. Operation number, payment in installments (data of the free writing): number of folio and office of authorization of payment in installments number.

12.- Derivative financial operations contracted with residents abroad. Tax identification number.

13.- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico. Tax identification number.

Monday, January 29, 2024 OFFICIAL GAZETTE 107

14.- Partners or shareholders who held shares or partnership interests. Tax identification number or RFC.

16.- Transactions with related parties. Identification number or RFC.

19.- Information on the members of the coordinated legal entities. RFC of the member.

20.- Operations carried out with residents abroad. Tax identification number.

22.- Accounts and documents receivable and payable in national and foreign currency. Tax identification number.

23.- Loans. Tax identification number or RFC, number of creditor's registry resident abroad before the SAT valid during the audited period, number of office of authorization of the CNBV of the public offer in the foreign country of securities issued in Mexico.

24.- Integration of tax losses of previous periods. 2023 to 2013.

25.- Operations subject to preferential tax regimes. Tax identification number.

26.- Deduction of net interest of the period (for the purposes of Article 28, fraction XXXII of the LISR). Tax identification number or RFC of each of the persons members of the group or of each related party. For the purposes of this data, figures referring to the indicated data will be recorded. Alphanumeric character data. Alphabetic characters only in uppercase. For the purposes of the RFC data of the annexes: 14.- partners or shareholders who held shares or partnership interests, 16.- transactions with related parties and 24.- integration of tax losses of previous periods, the data will be recorded according to the following characteristics: Maximum data of 13 alphanumeric characters composed of:

• Four letters for natural persons; or underscore and three letters for legal persons.
• Numeric characters corresponding to the date: (four characters for the year, two for the month and two for the day).
• Three alphanumeric characters for homonymy. Use of alphabetic characters in uppercase. These data cannot contain special signs (commas, brackets, parentheses, etc., except the character &). Annex Data to be provided 10.- List of contributions to be paid. Payment date, payment in installments (data of the free writing): date of presentation and office of authorization of payment in installments: date.

12.- Derivative financial operations contracted with residents abroad. Date of celebration of the contract that gave rise to the operation, date of celebration of the most recent addendum to the origin contract, validity: from and to.

13.- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico. Date on which the capital contribution was made in its subsidiary.

14.- Partners or shareholders who held shares or partnership interests. Holding period: from and to.

19.- Information on the members of the coordinated legal entities. Date of the notice presented by the member before the SAT (for the purposes of Article 73 of the LISR).

23.- Loans. Date on which the currency conversion was carried out, validity of the loan from and to.

25.- Operations subject to preferential tax regimes. Trust or entity or foreign figure transparent for tax purposes: Validity from and to. Ten alphanumeric characters corresponding to the date (two characters for the day, two for the month and four for the year, separated by slashes /, example. 25/03/2015). This data cannot contain special signs (peso sign, commas, points, hyphens, parentheses, etc.), it must only consist of the digits from 0 to 9 and the slash /.

108 OFFICIAL GAZETTE Monday, January 29, 2024

Annex Data to be provided 24.- Integration of tax losses of previous periods. 2023 to 2013. For the purposes of this data, figures referring to the indicated data will be recorded. Numeric character data of four decimals. These data cannot contain special signs such as: peso sign, commas, points, hyphens, parentheses, etc.), it must only consist of the digits from 0 to 9 and the slash /. Annex Data to be provided 12.- Derivative financial operations contracted with residents abroad. Indicate if you obtained the benefit of the treaties to avoid double taxation (yes or no) and indicate if it was contracted with a related party (yes or no).

16.- Transactions with related parties. The operation involves unique and valuable contributions (yes or no) in case of affirmative indicate in the annex denominated additional information, of which unique and valuable contributions are involved, the operation is agreed upon as with independent parties in comparable transactions (yes or no), the values of acts or activities for IVA were modified, or well, of the IVA credit (deductions) as a consequence of a transfer pricing adjustment (rule 3.9.1.2. Section B, of the RMF 2023) (yes or no), indicate if you obtained the benefit of the treaties to avoid double taxation (yes, no, n/a), there was withholding and payment of ISR for this operation.

20.- Operations carried out with residents abroad. Mexico has a broad agreement on the exchange of information with the country of the previous column (yes or no), indicate if it is a related party (yes or no), carried out withholding and payment for this operation (yes or no), applied the benefits of any treaty concluded by Mexico to avoid double taxation (yes or no).

22.- Accounts and documents receivable and payable in national and foreign currency. Indicate if it is a related party (yes or no), generated interest (yes or no), indicate if the receivable or payable account is covered by any financial derivative instrument (yes or no).

23.- Loans. Was the effective beneficiary of the interest (yes or no), guaranteed the loan (yes or no) and carried out placements in the foreign country (yes or no).

24.- Integration of tax losses of previous periods. 2023 to 2013.

25.- Operations subject to preferential tax regimes. The accounting is available to the authority (yes or no), does it have any intermediate entity (yes or no), in the case of income generated in participation with other entities does it have the information of the entity that generated income by participation with other entities (yes or no), operations with trust or with the entity or foreign figure transparent for tax purposes, indicate if the information is for the case of the income generated in trusts and similar (yes or no).

26.- Deduction of net interest of the period (for the purposes of Article 28, fraction XXXII of the LISR). It is located in any of the exceptions established to which Article 28, fraction XXXII of the LISR refers (yes or no). Two alphabetic character data, (yes, no) in uppercase. Alphabetic character data, (yes, no or n/a) in uppercase. These data cannot contain special signs (commas, brackets, parentheses, etc.)

Monday, January 29, 2024 OFFICIAL GAZETTE 109

Content and characteristics for filling out the audit report Data applicable to the audit report of: C. Exchange houses Identification Data Data to be provided: Taxpayer, legal representative, public accountant. 07A000000 RFC (of the taxpayer). 07B000000 RFC (of the public accountant). 07B015000 RFC (of the firm). 07C000000 RFC (of the legal representative). Data, RFC of the taxpayer, of the legal representative, of the public accountant and of the firm. Data of 13 alphanumeric characters maximum, composed of:

• Four letters for natural persons; or underscore and three letters for legal persons.
• Six numeric characters corresponding to the date, (four characters for year, two for month and two for the day).
• Three alphanumeric characters for homonymy. In the case that the legal representative is a resident abroad who does not have this data, the following will be recorded: REXT990101XXX. Use of alphabetic characters in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc., except the character &). 07A001000 Trade name or corporate name. 07B001000 Name (of the public accountant) (paternal surname, maternal surname, name(s)). 07B014000 Name of the firm. 07C001000 Name (of the legal representative) (paternal surname, maternal surname, name(s)). Data, full name, will be recorded: paternal surname, maternal surname and name(s), of the legal representative, of the public accountant and of the firm. Alphanumeric character data. Alphabetic characters only in uppercase. 07B002000 CURP (of the public accountant). 07C004000 CURP (of the legal representative). Data of 18 alphanumeric characters maximum, composed of:
• Four alphabetic characters
• Six numeric characters.
• Six alphabetic characters.
• One alphabetic or numeric character.
• One numeric character. Use of alphabetic characters in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc.). Fiscal domicile of the taxpayer, of the legal representative and of the public accountant: 07A002000 Federal entity (of the taxpayer). 07B004000 Federal entity (of the public accountant). 07C005000 07C015000 Federal entity (of the legal representative). Entity in which the notary is located (legal representative). Data chosen from a list (catalog).

110 DIARIO OFICIAL Monday, January 29, 2024 07A003000 Municipality (of the taxpayer). 07B005000 Municipality (of the public accountant). 07C006000 Municipality (of the legal representative). Complete municipality data. Alphabetic character data in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc.). 07A004000 Neighborhood or locality (of the taxpayer). 07B006000 Neighborhood or locality (of the public accountant). 07C007000 Neighborhood or locality (of the legal representative). Complete neighborhood or locality data. Alphanumeric character data. Alphabetic characters only in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc.). 07A005000 Postal code (of the taxpayer). 07B007000 Postal code (of the public accountant). 07C008000 Postal code (of the legal representative). Complete postal code data. Exact five-digit numeric data, without sign. This data cannot contain special signs (peso signs, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9. 07A006000 Street, exterior and interior number (of the taxpayer). 07B008000 Street, exterior and interior number (of the public accountant). 07C009000 Street, exterior and interior number (of the legal representative). Complete street and number data. Alphanumeric character data. Alphabetic characters only in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc.). 07A007000 City or town (of the taxpayer). 07B009000 City or town (of the public accountant). 07C010000 City or town (of the legal representative). Complete city or town data. Alphanumeric character data. Alphabetic characters only in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc.). 07A008000 Telephone (of the taxpayer). 07B010000 Telephone (of the public accountant or office). 07C011000 Telephone (of the legal representative). Maximum twenty-digit numeric data. This data cannot contain special signs (peso sign, commas, periods, brackets, parentheses, etc.) It must consist only of digits from 0 to 9.

Monday, January 29, 2024 DIARIO OFICIAL 111 07A009000 Email (of the taxpayer). 07B011000 Email (of the public accountant). 07B012000 Email of the tax mailbox. 07C012000 Email (of the legal representative). Alphanumeric character data. Alphabetic characters can be written in lowercase. This data can contain special signs (periods, hyphens, at sign, etc.) 07A010000 Name of the economic group to which it belongs. Text or name of the economic group, automatically assigned by SIPRED 2023 once the activity key for fiscal purposes has been selected. 07A011000 Activity key for fiscal purposes. Economic activity or predominant activity data, also known as trade, automatically assigned by SIPRED 2023 once selected from a catalog. For the purposes of this data, the description made for this effect in Annex 6 of the 2014 Fiscal Miscellaneous Resolution and its corresponding modifications must be taken into account. This text cannot contain special signs (commas, brackets, parentheses, etc.) 07C002000 National (legal representative). 07C003000 Foreigner (legal representative). Two alphabetic character data (yes or no). Use of alphabetic characters only in uppercase. This text cannot contain special signs (commas, brackets, parentheses, etc.). 07C013000 Deed number (legal representative). 07C014000 Notary number (legal representative). Fifteen and ten alphanumeric character data maximum, without sign, respectively. This data cannot contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9. 07C016000 Date of power of attorney (legal representative). 07C017000 Date of appointment (legal representative). Data of the certification of the power of attorney and of the appointment to the position. This data will be composed of ten alphanumeric characters corresponding to the date of certification of the power of attorney (two for the day, two for the month and four for the year separated by slashes /). 07B003000 Public accountant registration number. 07B016000 Office registration number. For the purposes of this data, the number assigned by the General Administration of Federal Fiscal Audit to the registered public accountant and to their office will be recorded. Five-digit exact numeric data, without sign. This data cannot contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9. 07B013000 College to which the public accountant belongs. Data, name of the college to which the registered public accountant belongs. Alphanumeric character data. Alphabetic characters only in uppercase. This text cannot contain special signs (commas, brackets, parentheses, etc.).

112 DIARIO OFICIAL Monday, January 29, 2024 General data. Data to be provided: 07D000000 Competent authority. 07D001000 Headquarters to which the ADAF belongs. 07D002000 Administration. 07D003000 Obligated or optional. 07D017000 Type of special taxpayer. 07D024000 Type of opinion. 07D039000 It is about: 07D169000 They were carried out for the purpose of: 07D192000 In what capacity did it participate in any merger: 07D216000 In what capacity did it participate in any spin-off: 07D279000 Indicate the country where the foreign resident companies paid the Income Tax that the taxpayer credits (1). 07D280000 Indicate the country where the foreign resident companies paid the Income Tax that the taxpayer credits (2). 07D281000 Indicate the country where the foreign resident companies paid the Income Tax that the taxpayer credits (3). 07D309000 In the affirmative case to the previous question, indicate the reason why the ISR tax incentive was no longer applied. 07D312000 (1) Corresponding to the month of: 07D315000 (2) Corresponding to the month of: 07D318000 (3) Corresponding to the month of: 07D321000 (4) Corresponding to the month of: 07D324000 (5) Corresponding to the month of: 07D327000 (6) Corresponding to the month of: 07D330000 (7) Corresponding to the month of: 07D333000 (8) Corresponding to the month of: 07D336000 (9) Corresponding to the month of: 07D339000 (10) Corresponding to the month of: 07D342000 (11) Corresponding to the month of: 07D345000 (12) Corresponding to the month of: 07D369000 (1) Corresponding to the month of: 07D372000 (2) Corresponding to the month of: 07D375000 (3) Corresponding to the month of: 07D378000 (4) Corresponding to the month of: 07D381000 (5) Corresponding to the month of: 07D384000 (6) Corresponding to the month of: 07D387000 (7) Corresponding to the month of: 07D390000 (8) Corresponding to the month of: 07D393000 (9) Corresponding to the month of: 07D396000 (10) Corresponding to the month of: 07D399000 (11) Corresponding to the month of: 07D402000 (12) Corresponding to the month of: 07D405000 What is its functional currency. 07D416000 In the affirmative case to the previous question, indicate the reason why the ISR tax incentive was no longer applied. 07D419000 (1) Corresponding to the month of:

Monday, January 29, 2024 DIARIO OFICIAL 113 07D422000 (2) Corresponding to the month of: 07D425000 (3) Corresponding to the month of: 07D428000 (4) Corresponding to the month of: 07D431000 (5) Corresponding to the month of: 07D434000 (6) Corresponding to the month of: 07D437000 (7) Corresponding to the month of: 07D440000 (8) Corresponding to the month of: 07D443000 (9) Corresponding to the month of: 07D446000 (10) Corresponding to the month of: 07D449000 (11) Corresponding to the month of: 07D452000 (12) Corresponding to the month of: 07D476000 (1) Corresponding to the month of: 07D479000 (2) Corresponding to the month of: 07D482000 (3) Corresponding to the month of: 07D485000 (4) Corresponding to the month of: 07D488000 (5) Corresponding to the month of: 07D491000 (6) Corresponding to the month of: 07D494000 (7) Corresponding to the month of: 07D497000 (8) Corresponding to the month of: 07D500000 (9) Corresponding to the month of: 07D503000 (10) Corresponding to the month of: 07D506000 (11) Corresponding to the month of: 07D509000 (12) Corresponding to the month of: 07D512000 What is its functional currency. Data automatically assigned by SIPRED 2023 once selected from a list (catalog). 07D020000 Start date of the fiscal year. 07D021000 End date of the fiscal year. 07D022000 Start date of the previous fiscal year. 07D023000 End date of the previous fiscal year. Data of the fiscal year being audited and of the previous fiscal year. Divided into start of the year and end of the year. These data will be composed of ten alphanumeric characters corresponding to the start date of the fiscal year (two for the day, two for the month and four for the year separated by slashes /) and ten for the end date of the fiscal year, (two for the day, two for the month and four for the year, separated by slashes /). Example: start end 01/01/2023 31/12/2023 07D004000 Opted to audit its financial statements by taxable income (for the purposes of article 32-A CFF). 07D005000 Opted to audit its financial statements by the value of its assets (for the purposes of article 32-A CFF). 07D006000 Opted to audit its financial statements by the number of workers (for the purposes of article 32-A CFF). 07D008000 Is part of a partnership association. 07D009000 Is part of a trust. 07D015000 First audit report.

114 DIARIO OFICIAL Monday, January 29, 2024 07D016000 It is a company specialized in the investment in energy assets, electricity and infrastructure. 07D018000 Affiliate company. 07D019000 Subsidiary company. 07D030000 Carried out operations with related parties. 07D031000 If your answer was affirmative in index 07D030000 (must fill out annexes 12 and 13). 07D032000 Carried out operations with national related parties. 07D033000 Carried out operations with foreign related parties. 07D034000 It is a fiscally transparent foreign entity and/or a foreign legal figure. 07D035000 In the year, pending fiscal losses to be applied from previous years referred to in article 9, fraction II of the LISR (in the affirmative case must fill out annex 18). 07D036000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria of the tax and customs provisions. 07D038000 Obtained some resolution from the SAT or the SHCP that has affected its fiscal situation during the year. 07D047000 Obtained some favorable resolution from jurisdictional authorities that has affected its fiscal situation during the year (includes PTU). 07D054000 Has filed any means of defense against tax provisions. 07D057000 Is obliged to reveal for the fiscal year, reportable schemes. 07D065000 Celebrated derivative financial operations that had fiscal effects during the year in the Income Tax (in the affirmative case must fill out annex 9). 07D066000 Maintained permanent investments in subsidiaries, associates and affiliates during the year (in the affirmative case must fill out annex 10). 07D067000 Carried out operations with residents abroad (in the affirmative case must fill out annex 15). 07D068000 Obtained loans during the year (in the affirmative case must fill out the annex 17). 07D069000 Has had changes in name or corporate name during the audited fiscal year. 07D070000 In the affirmative case to the previous index, has the notices of change of corporate name or reason social before the federal taxpayer registry (for the purposes of article 29, fraction I of the RCFF) likewise, specify the RFC and previous names. 07D076000 Has had changes in fiscal address during the audited fiscal year. 07D077000 In the affirmative case to the previous index, has all the notices of change of fiscal address (for the purposes of article 29, fraction III of the RCFF). 07D078000 Has updated the economic activities and obligations during the audited fiscal year. 07D079000 In the affirmative case to the previous index, has all the notices of update of economic activities and obligations (for the purposes of article 29, fraction VII RCFF). 07D080000 For the audited fiscal year, has the notices of opening or closing carried out during the same of establishments, branches, premises, fixed or semi-fixed stalls, places where merchandise is stored and in general any premises or establishment that is used for the performance of its activities (for the purposes of article 29, fraction VIII of the RCFF). 07D081000 During the year, notices of compensation of balances in favor were presented (for the purposes of article 23 CFF). 07D082000 Indicate if in the fiscal year its social shares, shares or equivalent were sold by the taxpayer, if the same complied with what is provided in article 26, fraction XI of the CFF.

Monday, January 29, 2024 DIARIO OFICIAL 115 07D083000 Has shareholders resident in the country. 07D084000 In the affirmative case to the previous index, are registered in the federal taxpayer registry (for the purposes of article 27 CFF). 07D087000 Has employees. 07D095000 In the negative case to the question of index 07D087000 has any contract of personnel services (outsourcing). 07D101000 Obtained loss from the alienation of accounts and documents receivable in the year. 07D102000 The accounts and documents receivable in the year were ceded as part of a restructuring or payment of dividends or profits. 07D104000 Kept accounting for the purposes of article 28 of the CFF, its regulations and with article 32, fraction I of the LIVA. 07D105000 The supporting documentation of the records or entries is available at its fiscal address (for the purposes of article 28, fraction III of the CFF). 07D112000 Journal. 07D113000 Ledger. 07D114000 Minutes of partners or shareholders meetings. 07D115000 Partners or shareholders. 07D116000 The taxpayer participated in a restructuring in which the alienation of its shares at fiscal cost was authorized, or the deferral of the tax derived from the alienation of its shares within the group to which it belongs (for the purposes of article 24 of the LISR). 07D117000 The taxpayer participated in a restructuring in which an indirect transmission of fiscal losses was generated (for the purposes of article 69-B Bis of the CFF). 07D119000 The taxpayer changed the business model. 07D120000 The taxpayer participated in an international restructuring by which it generated income subject to preferential fiscal regimes. 07D121000 Recognized or reported said income. 07D122000 Issue receipts for the activities carried out and conserve the files (for the purposes of article 76, fractions II and XVII of the LISR). 07D129000 Obtained tax refunds from the authority that have generated interests. 07D130000 In the affirmative case, accumulated the income from interests paid by the tax authority. 07D131000 Present on time and in due form the obligation provided in fraction I, of article 55 of the LISR. 07D132000 Present on time and in due form the obligation provided in fraction II of article 55 of the LISR. 07D133000 During the year, the taxpayer provided operation, administration or distribution services to investment companies in debt instruments or variable income investment companies, under the terms of the Investment Companies Law and other applicable legal regulations. 07D134000 With respect to said activities, complied on time and in due form with the obligation provided in fraction II of article 55 of the LISR, as provided in article 89 of that same regulation. 07D135000 Indicate if it alienated shares or intangibles during the year. 07D137000 Is a related party. 07D139000 Is a related party. 07D141000 Is a related party. 07D143000 Is a related party. 07D145000 Is a related party. 07D150000 Made withholding.

116 DIARIO OFICIAL Monday, January 29, 2024 07D152000 In case of having fiscal loss in the alienation of shares, presented notice within ten days following the date of the operation. 07D155000 Indicate if it transmitted monetary assets by more than 51%. 07D156000 Indicate if it carried out a refund or reductions of shares. 07D157000 Indicate if it refunded premium in share subscription. 07D161000 Indicate if it carried out a refund or reductions of shares derived from absorption of financial losses. 07D168000 Carried out derivative financial operations (for the purposes of article 20 of the LISR). 07D170000 In the affirmative case, accumulated income from derivative financial operations. 07D172000 Made deductions related to derivative financial operations. 07D174000 Obtained losses in derivative financial operations with related parties under the terms of article 28, fraction XIX of the LISR. 07D177000 The various losses meet all the deduction requirements that article 27 of the LISR establishes. 07D267000 Maintained investments through trusts for the acquisition or construction of real estate (fibras). 07D268000 In the affirmative case to the previous index, complied with all the requirements provided in articles 187 and 188 of the LISR. 07D269000 Was part of a trust for the acquisition or construction of real estate (fibra). 07D270000 In the affirmative case to the previous index, complied with all the requirements provided in articles 187 and 188 of the LISR. 07D272000 Verified that the tax paid abroad and credited in the year, actually corresponds to an Income Tax for which one has the right to its credit, in accordance with the general rules issued by the Tax Administration Service. 07D273000 The credited tax was paid directly by the taxpayer abroad. 07D278000 Regarding an Income Tax paid by foreign resident companies, consequence of a payment of dividends or profits distributed in favor of the taxpayer, verified that all and each of the requirements provided in the applicable tax regulation for its credit had been met. 07D282000 Credits only the Income Tax paid abroad in the year. 07D283000 Indicate if it credits a remainder of the Income Tax paid abroad corresponding to previous years. 07D284000 Carried out operations with preferential fiscal regimes, through entities or foreign legal figures that are fiscally transparent abroad (in the affirmative case must fill out annex 19). 07D300000 Regarding the Value Added Tax transferred that had been withheld in accordance with article 1o.-A of this Law, said withholding had been paid in the terms and deadlines established (for the purposes of article 5o., fraction IV of the LIVA). 07D302000 Opted to apply the tax incentive in ISR matter of the Decree of tax incentives northern border region, published in the DOF on December 31, 2018 (in the affirmative case must fill out from index 07140122000000 to 07140150000000 of annex 14). 07D304000 Is registered in the beneficiary registry of the incentive for the northern border region. 07D308000 Ceased to apply the tax incentive in ISR matter indicated in the Decree of tax incentives northern border region, published in the DOF on December 31, 2018.

Monday, January 29, 2024 OFFICIAL GAZETTE 117 07D311000 Submitted by the month following the one in which the deregistration was requested, the complementary declarations of the provisional payments in which the incentive was applied and, where applicable, made the payment of the corresponding Income Tax. 07D349000 The age of the tax domicile, or of any branch, establishment or other in the northern border region is less than 18 months. 07D352000 In addition to the northern border region incentive, applied another tax treatment that grants it additional benefits or tax incentives, including exemptions or subsidies. 07D355000 Collaborated with the annual program of real-time verification for the purposes of article seven, second paragraph, fraction IV, of the Decree on tax incentives for the northern border region, published in the DOF on December 30, 2020. 07D359000 Opted to apply the VAT tax incentive indicated in the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018. 07D361000 (a) alienation of goods. 07D362000 (b) provision of independent services. 07D363000 (c) granting of the use or temporary enjoyment of goods. 07D364000 Ceased to apply the VAT tax incentive indicated in the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018. 07D367000 Is a natural or legal person with business activities obliged to make withholding for services for the purposes of article 1, fraction IV of the VAT Law. 07D368000 In case the answer to the previous question is affirmative, indicate if you opted to make the VAT withholding at the reduced rate of 3% of the value of the consideration effectively paid. 07D406000 Is obliged to carry out volumetric control. 07D407000 Is an importer of a specific sector. 07D409000 Opted to apply the Income Tax incentive of the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020 (in case of affirmative, must fill out from index 07140151000000 to 07140179000000 of annex 14). 07D411000 Is registered in the beneficiary registry of the incentive for the southern border region. 07D415000 Ceased to apply the Income Tax incentive indicated in the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 07D418000 Submitted by the month following the one in which the deregistration was requested, the complementary declarations of the provisional payments in which the incentive was applied and, where applicable, made the payment of the corresponding Income Tax. 07D456000 The age of the tax domicile, or of any branch, establishment or other in the southern border region is less than 18 months 07D459000 In addition to the southern border region incentive, applied another tax treatment that grants it additional benefits or tax incentives, including exemptions or subsidies. 07D462000 Collaborated with the annual program of real-time verification for the purposes of article seven, second paragraph, fraction VI of the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 07D466000 Opted to apply the VAT tax incentive indicated in the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 07D468000 (a) alienation of goods.

118 OFFICIAL GAZETTE Monday, January 29, 2024 07D469000 (b) provision of independent services. 07D470000 (c) granting of the use or temporary enjoyment of goods. 07D471000 Ceased to apply the VAT tax incentive indicated in the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 07D474000 Is a natural or legal person with business activities obliged to make withholding for services for the purposes of article 1, fraction IV of the VAT Law. 07D475000 In case the answer to the previous question is affirmative, indicate if you opted to make the VAT withholding at the reduced rate of 3% of the value of the consideration effectively paid. 07D513000 Is obliged to carry out volumetric control. 07D514000 Is an importer of a specific sector. Alphabetic data of two characters, (yes or no) in uppercase. These data may not contain special signs (commas, brackets, parentheses, etc.). 07D040000 The requirements established in the resolution (authorization or consultation) were met. 07D085000 Indicate if you identified suppliers or clients with the definitive list issued by the SAT of operations presumably non-existent for the entire fiscal year reviewed. 07D086000 Indicate if you verified that the operations with that client or supplier are not given fiscal effect for the purposes of article 69-B of the Federal Tax Code. 07D094000 Created a reserve for the pension or retirement fund of personnel or made changes to said fund (for the purposes of article 29 of the Income Tax Law and 65 of the Income Tax Law Regulations). 07D106000 In the case of commission agents, carried out the separation in their accounting and records of the operations they carry out on their own account from those they carry out on behalf of the principal (for the purposes of articles 32 fraction II of the VAT Law and 35 of the VAT Law Regulations). 07D107000 Issued and delivered fiscal receipts (for the purposes of articles 32, fraction III of the VAT Law, 20 and 74 of the VAT Law Regulations). 07D108000 Issued fiscal receipts for the withholding of the tax that is made in the cases provided for in article 1o.-A, (for the purposes of article 32, fraction V of the VAT Law as well as with the applicable rules of the RMF for 2023). 07D109000 Provided monthly and in time to the tax authorities, information on the persons to whom they withheld taxes (for the purposes of article 32, fraction V of the VAT Law as well as with the applicable rules of the RMF for 2023). 07D110000 Provided monthly and in time to the tax authorities, information on the payment, withholding, credit and transfer of the Value Added Tax in operations with its suppliers, breaking down the value of the acts or activities by the rate at which it transferred or was transferred the Value Added Tax, including activities for which it was not obliged to pay (for the purposes of article 32, fraction VIII of the VAT Law, as well as with the applicable rules of the RMF for 2023). 07D118000 The taxpayer's actions related to the restructuring referred to in the previous index, remained in the restructured group during the audited fiscal year. 07D123000 Issue fiscal receipts in which the amount of payments made to residents abroad is recorded in accordance with title V of the Income Tax Law and the withheld tax (for the purposes of article 76, fraction III of the Income Tax Law).

Monday, January 29, 2024 OFFICIAL GAZETTE 119 07D124000 Keep a record of the operations carried out with value titles issued in series (for the purposes of articles 76, fraction VIII of the Income Tax Law and 111 of the Income Tax Law Regulations). 07D125000 Make payments of dividends or profits with non-negotiable named check issued in the name of the partner or shareholder or through fund transfers to the partner or shareholder (for the purposes of article 76, fraction XI, subsection a) of the Income Tax Law). 07D126000 Provide to the partners or shareholders to whom dividends were paid, a certificate indicating their amount, the withheld Income Tax, in which it is indicated if the dividends come from any specific account or record (for the purposes of article 76, fraction XI, subsection b) of the Income Tax Law). 07D127000 Inform the tax authorities of loans, contributions for future capital increases or capital increases received in cash, in national or foreign currency, greater than $600,000 (for the purposes of articles 18, fraction XI and 76, fraction XVI of the Income Tax Law, as well as the applicable rules of the RMF for 2023). 07D128000 Inform the tax authorities as indicated by the tax provisions on the consideration received in cash in national or foreign currency, as well as in gold or silver pieces, whose amount is greater than one hundred thousand pesos (for the purposes of article 76, fraction XV of the Income Tax Law). 07D162000 In the case of fees or gratuities to administrators, trustees, directors, general managers or members of the board of directors, of surveillance, consultative or of any other kind, the requirements to which they are subject were met (for the purposes of article 27, fraction IX of the Income Tax Law). 07D163000 In the cases of technical assistance, technology transfer or royalties, it has been proven that the person who provided the knowledge had its own technical elements for it, provided them directly and they were effectively carried out (for the purposes of article 27, fraction X of the Income Tax Law). 07D164000 In the case of per diems or travel expenses, it was verified that the requirements provided for in fraction V of article 28 of the Income Tax Law had been met. 07D165000 In the case of loss from the alienation of shares and other value titles, as well as financial losses arising from financial operations derived from capital referred to shares or share indices, the requirements established for their deduction were met (for the purposes of article 28, fraction XVII of the Income Tax Law, as well as with the applicable rules of the RMF for 2023). 07D166000 For the determination of deductions for investments in automobiles and airplanes, the original amount of the investment is considered to be the maximum amount authorized by Law (for the purposes of articles 36, fractions II and III of the Income Tax Law). 07D167000 In the case of the granting of the use or temporary enjoyment of automobiles and airplanes, complied with the requirements established for their deduction (for the purposes of articles 28, fraction XIII of the Income Tax Law and 60 of the Income Tax Law Regulations). 07D176000 When goods or rights are acquired by dation in payment or by adjudication, which cannot be retained in ownership by legal provision, they are not deducted in accordance with article 25 of the Income Tax Law (for the purposes of article 53 of the Income Tax Law). 07D178000 Has a pension, retirement and seniority premium fund. 07D180000 Deducts the yields from the investment of the funds destined for the reserves for the granting of pensions or retirements of personnel. 07D181000 The reserve for the pension fund is included in the annual inflationary adjustment within the credits. 07D182000 In the exercise deducted uncollectible credits referred to in fraction V of article 25 of the Income Tax Law.

120 OFFICIAL GAZETTE Monday, January 29, 2024 07D183000 In the case of losses from uncollectible credits, the requirements indicated in fraction XV of article 27 of the Income Tax Law are met. 07D184000 For the uncollectible accounts or losses, they were included for the purposes of the annual inflation adjustment until the last month of the first half of the fiscal year in which they are deducted, as indicated in article 27, fraction XV, fourth paragraph of the Income Tax Law. 07D185000 Indicate if you deducted provisions for tax purposes. 07D186000 In the affirmative, indicate if the payment and supporting documentation met the tax requirements. 07D187000 Indicate if you reduced your social capital. 07D188000 In the affirmative, indicate if the distributable profit is determined in accordance with article 78 of the Income Tax Law. 07D189000 The CUCA and capital contributions match against the bank statement linked to the accounting, and the minutes of the assembly. 07D190000 Indicate if the balance of the net fiscal profit account matches the declarations of the exercise and minutes of the assembly. 07D191000 For the purposes of the annual inflation adjustment, credits and debts in foreign currency are valued at the parity existing on the first day of the month, as indicated in article 44 of the Income Tax Law. 07D218000 Transferred fiscal attributes such as fiscal losses, CUFIN, CUCA. 07D271000 Has the supporting documentation for the payment of the Income Tax paid abroad that was credited. 07D274000 Complies with the requirements established in article 5 of the Income Tax Law to credit the Income Tax paid abroad. 07D285000 Has a transfer pricing study for the operations carried out. 07D287000 Credited tax paid in REFIPRES. 07D289000 Met all requirements to apply withholding Income Tax from REFIPRES. 07D291000 Indicate if you declared tax on income subject to REFIPRES. 07D294000 The taxpayer made any payment to a resident abroad, in which the Income Tax corresponding to said resident abroad was covered by the taxpayer itself. 07D295000 Applied what is provided for in article 1.13. of the Decree published in the DOF on December 26, 2013. 07D296000 Applied any treaty to avoid double taxation. 07D297000 Has the necessary documentation to prove the residence of the country in question, in terms of article 4 of the Income Tax Law. 07D298000 Met all requirements to apply a preferential withholding rate. 07D299000 Applied what is provided for in article 1.4. of the Decree published in the DOF on December 26, 2013. 07D301000 Applied what is provided for the purposes of article 2.2. of the Decree published in the DOF on December 26, 2013. 07D350000 Has a branch, agency or any other establishment located within the border region, to which the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018, is applicable. 07D351000 Located in the circumstances of article six, fraction XI of the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018. 07D366000 Located in the circumstances of articles thirteen, fraction IV of the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018.

Monday, January 29, 2024 OFFICIAL GAZETTE 121 07D457000 Has a branch, agency or any other establishment located within the border region, to which the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020, is applicable. 07D458000 Located in the circumstances of article six, fraction XI of the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 07D473000 Located in the circumstances of articles twelve, fraction V of the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. Alphabetic data of three characters, (yes, no or n/a) in uppercase. These data may not contain special signs (commas, brackets, parentheses, etc.). 07D042000 Date of letter 1. 07D044000 Date of letter 2. 07D046000 Date of letter 3. 07D049000 Date of resolution 1. 07D051000 Date of resolution 2. 07D053000 Date of resolution 3. 07D055000 Date of sending the multiple information declaration. (normal). 07D056000 Date of sending the multiple information declaration. (last complementary). 07D063000 Date of presentation of the normal information declaration. 07D064000 Date of presentation of the information declaration (last complementary). 07D193000 Date on which the merger took effect. 07D217000 Date on which the spin-off took effect. 07D263000 Date of commencement of liquidation. 07D306000 Date of authorization to apply the Income Tax incentive. 07D310000 Date on which the Income Tax incentive ceased to apply for any of the previous circumstances. 07D313000 (1) Date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 07D316000 (2) Date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 07D319000 (3) Date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 07D322000 (4) Date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 07D325000 (5) Date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 07D328000 (6) Date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 07D331000 (7) Date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 07D334000 (8) Date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 07D337000 (9) Date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 07D340000 (10) Date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 07D343000 (11) Date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 07D346000 (12) Date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied.

122 OFFICIAL GAZETTE Monday, January 29, 2024 07D356000 Date of presentation of the annual collaboration report to the real-time verification program. 07D360000 Date of presentation of the notice of application of the VAT tax incentive indicated in the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018. 07D365000 Date on which the VAT incentive ceased to apply. 07D370000 (1) Date of presentation of the payment of the withheld VAT. 07D373000 (2) Date of presentation of the payment of the withheld VAT. 07D376000 (3) Date of presentation of the payment of the withheld VAT. 07D379000 (4) Date of presentation of the payment of the withheld VAT. 07D382000 (5) Date of presentation of the payment of the withheld VAT. 07D385000 (6) Date of presentation of the payment of the withheld VAT. 07D388000 (7) Date of presentation of the payment of the withheld VAT. 07D391000 (8) Date of presentation of the payment of the withheld VAT. 07D394000 (9) Date of presentation of the payment of the withheld VAT. 07D397000 (10) Date of presentation of the payment of the withheld VAT. 07D400000 (11) Date of presentation of the payment of the withheld VAT. 07D403000 (12) Date of presentation of the payment of the withheld VAT. 07D413000 Date of authorization to apply the Income Tax incentive. 07D417000 Date on which the Income Tax incentive ceased to apply for any of the previous circumstances. 07D420000 (1) Date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 07D423000 (2) Date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 07D426000 (3) Date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 07D429000 (4) Date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 07D432000 (5) Date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 07D435000 (6) Date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 07D438000 (7) Date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 07D441000 (8) Date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 07D444000 (9) Date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 07D447000 (10) Date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 07D450000 (11) Date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 07D453000 (12) Date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 07D463000 Date of presentation of the annual collaboration report to the real-time verification program. 07D467000 Date of presentation of the notice of application of the VAT tax incentive indicated in the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 07D472000 Date on which the VAT incentive ceased to apply. 07D477000 (1) Date of presentation of the payment of the withheld VAT.

Monday, January 29, 2024 OFFICIAL GAZETTE 123 07D480000 (2) Date of submission of the withheld VAT payment. 07D483000 (3) Date of submission of the withheld VAT payment. 07D486000 (4) Date of submission of the withheld VAT payment. 07D489000 (5) Date of submission of the withheld VAT payment. 07D492000 (6) Date of submission of the withheld VAT payment. 07D495000 (7) Date of submission of the withheld VAT payment. 07D498000 (8) Date of submission of the withheld VAT payment. 07D501000 (9) Date of submission of the withheld VAT payment. 07D504000 (10) Date of submission of the withheld VAT payment. 07D507000 (11) Date of submission of the withheld VAT payment. 07D510000 (12) Date of submission of the withheld VAT payment. Data regarding the date of the official letter, the resolution, the submission of the multiple informational declaration, and when the spin-off took effect. These data will consist of ten alphanumeric characters corresponding to the date of the official letter, the resolution, and the submission of the multiple informational declaration (two for the day, two for the month, and four for the year, separated by slashes /). 07D010000 Trustor's name or corporate name. 07D011000 Trustee's name or corporate name. 07D012000 Beneficiary's name or corporate name (1). 07D013000 Beneficiary's name or corporate name (2). 07D014000 Beneficiary's name or corporate name (3). 07D037000 Specify the criterion number(s). 07D041000 Official letter number 1. 07D043000 Official letter number 2. 07D045000 Official letter number 3. 07D048000 Resolution number 1. 07D050000 Resolution number 2. 07D052000 Resolution number 3. 07D058000 Identification number (field 1). 07D059000 Identification number (field 2). 07D060000 Identification number (field 3). 07D061000 Identification number (field 4). 07D062000 Identification number (field 5). 07D136000 Buyer's name 1. 07D138000 Buyer's name 2. 07D140000 Buyer's name 3. 07D142000 Buyer's name 4. 07D144000 Buyer's name 5. 07D195000 Merger: name or corporate name. 07D197000 Merged entity 1: name or corporate name. 07D199000 Merged entity 2: name or corporate name. 07D201000 Merged entity 3: name or corporate name. 07D203000 Merged entity 4: name or corporate name. 07D205000 Merged entity 5: name or corporate name. 07D207000 Merged entity 6: name or corporate name. 07D209000 Merged entity 7: name or corporate name. 07D211000 Merged entity 8: name or corporate name. 07D213000 Merged entity 9: name or corporate name.

124 OFFICIAL GAZETTE Monday, January 29, 2024 07D215000 Merged entity 10: name or corporate name. 07D305000 Official letter number authorizing the application of the Income Tax (ISR) incentive. 07D307000 Number or registration key in the beneficiary registry for the incentive for the northern border region. 07D348000 Indicate whether the applied tax incentive is for domicile, branch, establishment, or other. 07D353000 Benefit obtained, derived from the application of the applied tax incentive. 07D357000 Folio number in the acknowledgment of submission of the annual collaboration report to the real-time verification program. 07D358000 Place of submission of the annual collaboration report to the real-time verification program. 07D408000 In case of affirmative response to the previous index, indicate which one. 07D412000 Official letter number authorizing the application of the Income Tax (ISR) incentive. 07D414000 Number or registration key in the beneficiary registry for the incentive for the southern border region. 07D455000 Indicate whether the applied tax incentive is for domicile, branch, establishment, or other. 07D460000 Benefit obtained, derived from the application of the applied tax incentive. 07D464000 Folio number in the acknowledgment of submission of the annual collaboration report to the real-time verification program. 07D465000 Place of submission of the annual collaboration report to the real-time verification program. 07D515000 In case of affirmative response to the previous index, indicate which one. Alphanumeric character data. These data may contain special signs (commas, periods, hyphens, slashes, brackets, parentheses, etc.). 07D025000 RFC 1. 07D026000 RFC 2. 07D027000 RFC 3. 07D028000 RFC 4. 07D029000 RFC 5. 07D071000 (specify previous name). 07D072000 (specify previous name). 07D073000 (specify previous name). 07D074000 (specify previous name). 07D075000 (specify previous name). 07D096000 (specify outsourcing company name). 07D097000 (specify outsourcing company name). 07D098000 (specify outsourcing company name). 07D099000 (specify outsourcing company name). 07D100000 (specify outsourcing company name). 07D194000 Merger: RFC. 07D196000 Merged entity 1: RFC. 07D198000 Merged entity 2: RFC. 07D200000 Merged entity 3: RFC. 07D202000 Merged entity 4: RFC. 07D204000 Merged entity 5: RFC. 07D206000 Merged entity 6: RFC. 07D208000 Merged entity 7: RFC. 07D210000 Merged entity 8: RFC. 07D212000 Merged entity 9: RFC.

Monday, January 29, 2024 OFFICIAL GAZETTE 125 07D214000 Merged entity 10: RFC. 07D219000 Spin-off entity 1: RFC. 07D223000 Spin-off entity 2: RFC. 07D227000 Spin-off entity 3: RFC. 07D231000 Spin-off entity 4: RFC. 07D235000 Spin-off entity 5: RFC. 07D239000 Spin-off entity 6: RFC. 07D243000 Spin-off entity 7: RFC. 07D247000 Spin-off entity 8: RFC. 07D251000 Spin-off entity 9: RFC. 07D255000 Spin-off entity 10: RFC. 07D259000 Spin-off: RFC. 07D264000 (liquidator 1 specify name, denomination, or corporate name). 07D265000 (liquidator 2 specify name, denomination, or corporate name). 07D266000 (liquidator 3 specify name, denomination, or corporate name). Data, RFC. Data of maximum 13 alphanumeric characters composed of:

• four letters for individuals; or underscore and three letters for legal entities.
• six numeric characters corresponding to the date (two characters for year, two for month, and two for day).
• three alphanumeric characters for homonymy. Use of alphabetic characters in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc., except the character &). 07D007000 In case of negative response to all questions in indices 07D004000, 07D005000, and 07D006000 above, mention the reason for submitting the audit report. Alphanumeric character data. These data may contain special signs (commas, periods, hyphens, slashes, brackets, parentheses, etc.). 07D088000 Number of workers. 07D089000 Total ISR withheld and paid on salaries. 07D090000 Total ISR withheld and paid on assimilated salaries. 07D091000 Employment subsidy delivered in cash to workers during the fiscal year. 07D092000 Total income from salaries and wages and assimilated concepts. 07D093000 Total exempt income from salaries and wages. 07D103000 Amount of VAT that originated said operation. 07D111000 Amount of VAT withheld regarding services to which fraction IV of article 1o.-A of the VAT Law refers. 07D146000 Total income from sale of shares. 07D147000 Total income from sale of intangibles. 07D148000 Total average cost of disposed shares. 07D149000 Total amount of the original adjusted investment. 07D151000 Amount of payment for the operation. 07D153000 Amount of pending fiscal loss to be amortized from disposal of shares and other securities whose yield is not interest under article 8 of the Income Tax Law (LISR). 07D154000 Deductible amount from financial derivative operations agreed outside recognized markets.

126 OFFICIAL GAZETTE Monday, January 29, 2024 07D158000 Amount of refund or capital reduction effected. 07D159000 Income Tax derived from fraction I of article 78. 07D160000 Income Tax derived from fraction II of article 78. 07D171000 Indicate the amount of the corresponding accumulation. 07D173000 In case of affirmative response, indicate the amount of the corresponding deduction. 07D175000 In case of affirmative response, indicate the corresponding amount. 07D179000 Indicate whether the total amount of the reserve for pension funds, retirement benefits, and seniority premiums is invested in accordance with what is established in article 29, fraction II of the current LISR in the reviewed fiscal year. 07D220000 Asset value: 07D221000 Liability value: 07D222000 Share capital value: 07D224000 Asset value: 07D225000 Liability value: 07D226000 Share capital value: 07D228000 Asset value: 07D229000 Liability value: 07D230000 Share capital value: 07D232000 Asset value: 07D233000 Liability value: 07D234000 Share capital value: 07D236000 Asset value: 07D237000 Liability value: 07D238000 Share capital value: 07D240000 Asset value: 07D241000 Liability value: 07D242000 Share capital value: 07D244000 Asset value: 07D245000 Liability value: 07D246000 Share capital value: 07D248000 Asset value: 07D249000 Liability value: 07D250000 Share capital value: 07D252000 Asset value: 07D253000 Liability value: 07D254000 Share capital value: 07D256000 Asset value: 07D257000 Liability value: 07D258000 Share capital value: 07D260000 Asset value: 07D261000 Liability value: 07D262000 Share capital value: 07D275000 Amount of ISR paid abroad derived from dividends or profits received from residents abroad. 07D276000 Amount of ISR paid abroad from foreign wealth source. 07D277000 Amount of non-creditable and non-deductible ISR under article 5 of the LISR. 07D286000 Total accumulative or taxable income in the fiscal year from REFIPRES. 07D288000 Amount of credit for tax paid abroad.

Monday, January 29, 2024 OFFICIAL GAZETTE 127 07D290000 Amount of credit for Withheld Income Tax. 07D292000 Amount of tax on income subject to REFIPRES. 07D293000 Amount of dividends or profits subject to preferential tax regimes under the tenth paragraph of article 177 LISR. 07D314000 (1) Amount paid in the supplementary declaration. 07D317000 (2) Amount paid in the supplementary declaration. 07D320000 (3) Amount paid in the supplementary declaration. 07D323000 (4) Amount paid in the supplementary declaration. 07D326000 (5) Amount paid in the supplementary declaration. 07D329000 (6) Amount paid in the supplementary declaration. 07D332000 (7) Amount paid in the supplementary declaration. 07D335000 (8) Amount paid in the supplementary declaration. 07D338000 (9) Amount paid in the supplementary declaration. 07D341000 (10) Amount paid in the supplementary declaration. 07D344000 (11) Amount paid in the supplementary declaration. 07D347000 (12) Amount paid in the supplementary declaration. 07D354000 Amount of the benefit. 07D371000 (1) Amount paid. 07D374000 (2) Amount paid. 07D377000 (3) Amount paid. 07D380000 (4) Amount paid. 07D383000 (5) Amount paid. 07D386000 (6) Amount paid. 07D389000 (7) Amount paid. 07D392000 (8) Amount paid. 07D395000 (9) Amount paid. 07D398000 (10) Amount paid. 07D401000 (11) Amount paid. 07D404000 (12) Amount paid. 07D421000 (1) Amount paid in the supplementary declaration. 07D424000 (2) Amount paid in the supplementary declaration. 07D427000 (3) Amount paid in the supplementary declaration. 07D430000 (4) Amount paid in the supplementary declaration. 07D433000 (5) Amount paid in the supplementary declaration. 07D436000 (6) Amount paid in the supplementary declaration. 07D439000 (7) Amount paid in the supplementary declaration. 07D442000 (8) Amount paid in the supplementary declaration. 07D445000 (9) Amount paid in the supplementary declaration. 07D448000 (10) Amount paid in the supplementary declaration. 07D451000 (11) Amount paid in the supplementary declaration. 07D454000 (12) Amount paid in the supplementary declaration. 07D461000 Amount of the benefit. 07D478000 (1) Amount paid. 07D481000 (2) Amount paid. 07D484000 (3) Amount paid. 07D487000 (4) Amount paid. 07D490000 (5) Amount paid. 07D493000 (6) Amount paid.

128 OFFICIAL GAZETTE Monday, January 29, 2024 07D496000 (7) Amount paid. 07D499000 (8) Amount paid. 07D502000 (9) Amount paid. 07D505000 (10) Amount paid. 07D508000 (11) Amount paid. 07D511000 (12) Amount paid. For the purposes of these data, figures referring to the indicated data will be recorded. Numeric character data. Negative amounts must be presented with a negative sign, preceding the sign to said amount. For positive amounts, the sign will be omitted. These data may not contain special signs such as: peso sign, commas, periods, parentheses, etc., they must consist only of digits from 0 to 9. The amounts indicated must be recorded in pesos, not in thousands of pesos. 07D303000 Indicate the percentage that the income of the immediate previous fiscal year obtained in the northern border region represents, with respect to the total income obtained outside of this. 07D410000 Indicate the percentage that the income of the immediate previous fiscal year obtained in the southern border region represents, with respect to the total income obtained outside of this. Numeric character data with two decimals. They will be recorded with integers and two decimals, without the percentage sign. Annex Data to be provided 1.- General Balance Sheet. 2023 and 2022. 2.- Statement of Results. Total 2023 and 2022 related parties 2023 and 2022, unrelated parties 2023 and 2022. 3.- Statement of Changes in Equity. Contributed capital: share capital, contributions for future capital increases formalized in shareholders' meeting, premium on sale of shares, other contributed capital accounts, earned capital: capital reserves, result of previous years, result from valuation of available-for-sale securities, result from holdings of non-monetary assets (by valuation of fixed assets), other earned capital accounts, net profit, net loss and total equity. 4.- Statement of Cash Flows. 2023 and 2022. 5.- Comparative analysis of the accounts of the statement of results. 2023, 2022, related parties and non- related parties 2023 and 2022, accumulative or deductible for ISR: 2023 and 2022, non-accumulative or non-taxable for ISR (income) non-deductible (expenses) for ISR 2023 and 2022. 6.- List of contributions owed by the taxpayer as direct subject or in their capacity as withholding agent. Taxable base, contribution determined by audit owed or in favor, contribution owed or balance in favor determined by the taxpayer, difference and differences not materially investigated by audit.

Monday, January 29, 2024 OFFICIAL GAZETTE 129 Annex Data to be provided 7.- List of contributions to be paid. Amount corresponding to the audited fiscal year, amount from previous years, total contributions to be paid and amount of the contribution in litigation. 8.- Reconciliation between accounting and fiscal result for Income Tax purposes. 2023 and 2022. 9.- Financial derivative operations. Sum of notionals, profit by counterparty, loss by counterparty, net effect. 10.- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico. Amount of investment, amount of profits (losses) of previous years in the percentage of participation, amount of profit (loss) of the fiscal year in the percentage of participation, value of the investment. 11.- Partners or shareholders who held shares or partnership interests. Amount of contributions that are not premium on share subscription, amount of capital withdrawals, amount of loans made and received, amount of premium on share subscription. 12.- Transactions with related parties. Value of the operation and/or investment for fiscal purposes (even with zero value), amount of taxpayer's fiscal adjustment so that the operation would be considered as agreed with independent parties in comparable operations, modified amount. 13.- Taxpayer information on transactions with related parties. Data to be provided. 14.- Informative data. Amount. 15.- Operations carried out with residents abroad. Amount of the operation, ISR withheld determined by audit, ISR withheld paid, difference. 16.- Investments. MOI at the beginning of the fiscal year, balance pending to deduct at the beginning of the fiscal year, plus: MOI of acquisitions during the fiscal year, less: disposals and/or write-offs during the fiscal year, less: deduction in the fiscal year, less: immediate deduction in the fiscal year, balance pending to deduct at the end of the fiscal year. 17.- Loans. Outstanding loan balance as of December 31, 2022, total amount of interest paid and/or accrued, ISR withheld in the fiscal year, outstanding balance as of December 31, 2023, total amount of interest deducted in the audited fiscal year. 19.- Operations subject to preferential tax regimes. Total amount of fiscal profits or losses in the shareholding participation, total accumulative or taxable income in the fiscal year, direct participation or average indirect participation per day of the taxpayer in the fiscal year (percentage): amount, contributions and refunds: total amount of investments or contributions made during the fiscal year, contributions and refunds: total amount of capital refunds received during the fiscal year, data of the entity located in a preferential tax regime: total fiscal profits or losses of the fiscal year, data of the entity located in a preferential tax regime: total distributed profits in the fiscal year, data of the entity located in a preferential tax regime: total amount of assets not subject to business activity, data of the entity located in a preferential tax regime: total amount of assets subject to business activity, tax on income subject to REFIPRES.

130 OFFICIAL GAZETTE Monday, January 29, 2024 Annex Data to be provided 20.- Deduction of net interest of the fiscal year (for the purposes of article 28, fraction XXXII of the LISR). Amount of accumulative income of the previous fiscal year of each of the persons members of the group or of each related party, amount of accumulative income of the previous fiscal year of the taxpayer, total accumulative income of the previous fiscal year of the taxpayer and all persons members of the group or all related parties, taxpayer's deduction limit, total accrued interest deriving from debts (deductible amounts), net interest pending to deduct from previous years (applicable from fiscal year 2021), total interest income accrued, net interest, fiscal profit (loss), total accrued interest deriving from debts (deductible amounts), total amount deducted from fixed assets, total amount deducted dfrom deferred expenses, total amount deducted from deferred charges, total amount deducted from expenditures made in pre-operational periods, adjusted fiscal profit, net interest limit, non-deductible interest. Note: The order of this data is only informative, for capture refer to the guide format. For the purposes of these data, figures referring to the indicated data will be recorded. Numeric character data. Negative amounts must be presented with a negative sign, preceding the sign to said amount. For positive amounts, the sign will be omitted. These data may not contain special signs such as: peso sign, commas, periods, parentheses, etc., they must consist only of digits from 0 to 9. The amounts indicated must be recorded in pesos, not in thousands of pesos. Annex Data to be provided 4.1.- Notes to the financial statements. Text referring to the notes to the financial statements. 6.1.- Declaration. Text referring to the declaration. Alphanumeric character data. These texts may contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.). Alphabetic text must be used only in uppercase letters. Annex Data to be provided 6.- List of contributions owed by the taxpayer as direct subject or in their capacity as withholding agent. Rate, tariff, or quota. 9.- Financial derivative operations. Percentage of cash settlement, percentage of in-kind settlement, proportion representing of accumulative income and/or authorized deductions.

Monday, January 29, 2024 OFFICIAL GAZETTE 131

10.- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico. Participation percentage in the entity's capital.

11.- Partners or shareholders who held shares or equity interests. Participation percentage of the partner or shareholder during the fiscal year, percentage of the agreed interest rate in case of received loans.

15.- Operations carried out with residents abroad. Rate.

17.- Loans. Percentage of the interest rate, ISR withholding rate.

19.- Operations subject to preferential tax regimes. Effective rate of Income Tax paid abroad (less than 75% of what would be paid in Mexico), direct or indirect average daily participation of the taxpayer during the fiscal year (percentage): percentage, preferential rate by treaty.

20.- Deduction of net interest for the fiscal year (for the purposes of Article 28, fraction XXXII of the LISR). Proportion of income.

For the purposes of these data, figures referring to the indicated data will be recorded.

Alphanumeric character data with decimals. Representative percentage amounts will be recorded with integers and two decimals, without the percentage sign. These data cannot contain special signs such as: peso sign, commas, parentheses, etc., they must consist only of digits from 0 to 9.

Annex Data to provide

7.- List of contributions to be paid. Credit institution or SAT, payment in installments (data from the free-form document): receiving administration.

9.- Derivative financial operations. Country of residence, number of contracts entered into, concept of derivative financial operations (for the purposes of Article 16-A CFF), type of derivative financial operations (for the purposes of Article 20 of the LISR), type of market and name of the market.

10.- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico. Fiscal residence country of the entity, form of payment (fund transfer, capitalization of credits or debts, etc.).

11.- Partners or shareholders who held shares or equity interests. Country of residence for tax purposes, destination of the loan, form of payment (fund transfer, capitalization of credits or debts, etc.).

12.- Transactions with related parties. Type of operation, in case that in the "type of operation" column, you selected any of the concepts of "other income" or "other payments", specify concept, country of residence, transfer pricing method applied.

15.- Operations carried out with residents abroad. Type of operation, in case that in the "type of operation" column, you selected any of the concepts of "other income" or "other payments", specify concept, country of residence.

132 OFFICIAL GAZETTE Monday, January 29, 2024

17.- Loans. Type of financing, in case that in the "type of financing" column, you selected the concept "other", specify concept: country of residence for tax purposes, type of currency, denomination of the interest rate, frequency of interest payment due date, in case that in the column "frequency of interest payment due date" you selected the concept "other", specify concept: destination of the borrowed capital.

19.- Operations subject to preferential tax regimes. Fiscal residence country, type of currency of the fiscal residence country, type of operation, in case that in the column "type of operation", you selected any of the concepts of "other income" or "other payments", specify concept, in the case of income generated in participation with other entities, activity carried out by the entity in which it participates, operations with trust or with the entity or foreign fiscally transparent legal figure, description of the trust's object, capacity in which it participates in the trust or in the entity or foreign fiscally transparent legal figure, indicate if it used a tax rate or exemption provided in any treaty that Mexico has celebrated to avoid double taxation.

Alphanumeric character data. Alphabetic characters only in uppercase. These texts cannot contain special signs (commas, brackets, parentheses, etc.).

Annex Data to provide

7.- List of contributions to be paid. Payment date, payment in installments (data from the free-form document): submission date, letter of authorization for payment in installments: date.

10.- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico. Date on which the capital contribution was made in its subsidiary.

11.- Partners or shareholders who held shares or equity interests. Holding period: from and to.

17.- Loans. Term of the loan from and to.

19.- Operations subject to preferential tax regimes. Trust or entity or foreign fiscally transparent legal figure: term from, trust or entity or foreign fiscally transparent legal figure: term to.

Ten alphanumeric characters corresponding to the date (two characters for the day, two for the month, and four for the year, separated by slashes /, example 25/03/2018. These data cannot contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), they must consist only of digits from 0 to 9 and the slash /.

Monday, January 29, 2024 OFFICIAL GAZETTE 133

Annex Data to provide

18.- Integration of tax losses from previous years. 2023 to 2013.

For the purposes of these data, figures referring to the indicated data will be recorded.

Numeric character data with four decimals. These data cannot contain special signs such as: peso sign, commas, parentheses, etc., they must consist only of digits from 0 to 9.

Annex Data to provide

12.- Transactions with related parties. Does the operation involve unique and valuable contributions (yes or no), if yes indicate in the annex called additional information, which unique and valuable contributions are involved, is the operation agreed upon as with independent parties in comparable operations (yes or no), were the values of acts or activities for VAT, or rather, the creditable VAT (deductions) modified as a consequence of a transfer pricing adjustment (rule 3.9.1.2. Section B, of the RMF 2023) (yes or no), indicate if it obtained the benefit of treaties to avoid double taxation (yes, no, n/a).

15.- Operations carried out with residents abroad. Does Mexico have a broad information exchange agreement with the country in the previous column (yes or no), indicate if it is a related party (yes or no), did it withhold and remit for this operation (yes or no), did it apply the benefits of any treaty celebrated by Mexico to avoid double taxation (yes or no).

17.- Loans. Was it the effective beneficiary of the interests (yes or no), did it guarantee the loan (yes or no), did it carry out placements abroad (yes or no).

18.- Integration of tax losses from previous years. 2023 to 2013.

19.- Operations subject to preferential tax regimes. Is the accounting available to the authority (yes or no), does it have any intermediary entity (yes or no), in the case of income generated in participation with other entities, does it have the information of the entity that generated income by participation with other entities (yes or no), operations with trust or with the entity or foreign fiscally transparent legal figure, indicate if the information is for the case of income generated in trusts and similar (yes or no).

20.- Deduction of net interest for the fiscal year (for the purposes of Article 28, fraction XXXII of the LISR). Is it located in any of the exceptions established in Article 28, fraction XXXII of the LISR (yes or no).

Two-character alphabetic data, (yes, no) in uppercase. Two-character alphabetic data, (yes, no or n/a) in uppercase. These data cannot contain special signs (commas, brackets, parentheses, etc.).

134 OFFICIAL GAZETTE Monday, January 29, 2024

Annex Data to provide

7.- List of contributions to be paid. Number of the operation, payment in installments (data from the free-form document): folio number, letter of authorization for payment in installments: number.

9.- Derivative financial operations. Tax identification number or RFC.

10.- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico. Tax identification number.

11.- Partners or shareholders who held shares or equity interests. Tax identification number or RFC.

12.- Transactions with related parties. Tax identification number or RFC.

15.- Operations carried out with residents abroad. Tax identification number.

17. Loans. Tax identification number or RFC, number of registration of the creditor resident abroad before the SAT valid during the audited fiscal year, number of letter of authorization of the CNBV for the public offer abroad of securities issued in Mexico.

18.- Integration of tax losses from previous years. 2023 to 2013.

19.- Operations subject to preferential tax regimes. Tax identification number.

20.- Deduction of net interest for the fiscal year (for the purposes of Article 28, fraction XXXII of the LISR). Tax identification number or RFC of each of the persons members of the group or of each related party.

For the purposes of these data, figures referring to the indicated data will be recorded.

Alphanumeric character data. Alphabetic characters only in uppercase. For the purposes of the RFC data of the annexes: 11.- partners or shareholders who held shares or equity interests, 12.- transactions with related parties and 18.- integration of tax losses from previous years, the data will be recorded according to the following characteristics:

Data of 13 alphanumeric characters maximum, composed of: Four letters for individuals, or underscore and three letters for legal entities. Six numeric characters corresponding to the date (four characters for the year, two for the month, and two for the day). Three alphanumeric characters for homonymy. Use of alphabetic characters in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc., except the character &).

Monday, January 29, 2024 OFFICIAL GAZETTE 135

Content and characteristics for filling out the audit report. Data applicable to the audit report of: D. Non-bank financial intermediaries

Identification Data Data to provide: Taxpayer, legal representative, public accountant.

10A000000 RFC (of the taxpayer). 10B000000 RFC (of the public accountant). 10B015000 RFC (of the firm). 10C000000 RFC (of the legal representative).

Data, RFC of the taxpayer, legal representative, public accountant, and firm. Data of 13 alphanumeric characters maximum, composed of:

• Four letters for individuals; or underscore and three letters for legal entities.
• Six numeric characters corresponding to the date, (two characters for year, two for month, and two for day).
• Three alphanumeric characters for homonymy. In the case that the legal representative is a resident abroad who does not have this data, the following will be recorded: REXT990101XXX. Use of alphabetic characters in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc., except the character &).

10A001000 Trade name or corporate name. 10B001000 Name (of the public accountant) (paternal surname, maternal surname, name(s)). 10B014000 Name of the firm. 10C010000 Name (of the legal representative) (paternal surname, maternal surname, name(s)).

Data, full name will be recorded: paternal surname, maternal surname, and name(s), of the legal representative, public accountant, and firm. Alphanumeric character data. Alphabetic characters only in uppercase.

10B002000 CURP (of the public accountant). 10C040000 CURP (of the legal representative). Data of 18 alphanumeric characters maximum, composed of:

• Four alphabetic characters.
• Six numeric characters.
• Six alphabetic characters.
• One alphabetic or numeric character.
• One numeric character. Use of alphabetic characters in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc.).

136 OFFICIAL GAZETTE Monday, January 29, 2024

Fiscal domicile of the taxpayer, legal representative, and public accountant: 10A002000 Federal entity (of the taxpayer). 10B004000 Federal entity (of the public accountant). 10C050000 Federal entity (of the legal representative). 10C150000 Entity in which the notary is located (legal representative). Data chosen from a list (catalog).

10A003000 Borough or municipality (of the taxpayer). 10B005000 Borough or municipality (of the public accountant). 10C060000 Borough or municipality (of the legal representative). Complete borough or municipality data. Alphabetic character data in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc.).

10A004000 Neighborhood or locality (of the taxpayer). 10B006000 Neighborhood or locality (of the public accountant). 10C070000 Neighborhood or locality (of the legal representative). Complete neighborhood or locality data. Alphanumeric character data. Alphabetic characters only in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc.).

10A005000 Postal code (of the taxpayer). 10B007000 Postal code (of the public accountant). 10C080000 Postal code (of the legal representative). Complete postal code data. Exact five-digit numeric data, without sign. This data cannot contain special signs (peso signs, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9.

10A006000 Street, exterior and interior number (of the taxpayer). 10B008000 Street, exterior and interior number (of the public accountant). 10C090000 Street, exterior and interior number (of the legal representative). Complete street and number data. Alphanumeric character data. Alphabetic characters only in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc.).

10A007000 City or population (of the taxpayer). 10B009000 City or population (of the public accountant). 10C100000 City or population (of the legal representative). Data, complete city or population. Alphanumeric character data. Alphabetic characters only in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc.).

10A008000 Telephone (of the taxpayer). 10B100000 Telephone (of the public accountant or of the firm). 10C110000 Telephone (of the legal representative). Data of twenty alphanumeric characters maximum. This data cannot contain special signs (peso sign, commas, periods, brackets, parentheses, etc.) It must consist only of digits from 0 to 9.

Monday, January 29, 2024 OFFICIAL GAZETTE 137

10A009000 Email (of the taxpayer). 10B110000 Email (of the public accountant). 10B120000 Email of the tax mailbox. 10C120000 Email (of the legal representative). Alphanumeric character data. Alphabetic characters can be recorded in lowercase. This data can contain special signs (periods, hyphens, at sign, etc.).

10A100000 Name of the economic group to which it belongs. Text or name of the economic group, assigned automatically by SIPRED'2023 once the activity key for tax purposes was selected.

10A110000 Activity key for tax purposes. Economic activity or predominant activity data, also known as business line, assigned automatically by SIPRED'2023 once selected from a catalog. For the purposes of this data, the description made for this effect in annex 6 of the 2014 Fiscal Miscellaneous Resolution and its corresponding modifications must be taken into account. This text cannot contain special signs (commas, brackets, parentheses, etc.).

10C002000 National (legal representative). 10C003000 Foreigner (legal representative). Two-character alphabetic data (yes or no). Use only alphabetic characters in uppercase. This text cannot contain special signs (commas, brackets, parentheses, etc.).

10C130000 Deed number (legal representative). 10C140000 Notary number (legal representative). Data of fifteen and ten alphanumeric characters maximum without sign, respectively. This data cannot contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9.

10C16000 Date of power of attorney (legal representative). 10C17000 Date of appointment (legal representative). Data of the certification of the power of attorney and of the appointment to the position. This data will be composed of ten alphanumeric characters corresponding to the date of certification of the power of attorney (two for the day, two for the month, and four for the year separated by slashes /).

10B003000 Public accountant registration number. 10B16000 Firm registration number. For the purposes of this data, the number assigned by the General Administration of Federal Fiscal Audit to the registered public accountant and to its firm will be recorded. Exact five-digit numeric data, without sign. This data cannot contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9.

10B13000 College to which the public accountant belongs. Data, name of the college to which the registered public accountant belongs. Alphanumeric character data. Alphabetic characters only in uppercase. This text cannot contain special signs (commas, brackets, parentheses, etc.).

138 OFFICIAL GAZETTE Monday, January 29, 2024

General Data. Data to provide:

10D000000 Competent authority. 10D001000 Headquarters to which the ADAF belongs. 10D002000 Administration. 10D003000 Obligated or optional. 10D008000 Type of company. 10D018000 Type of special taxpayer. 10D026000 Select the costing system used for tax purposes: 10D031000 Type of opinion. 10D046000 It is about: 10D187000 It was carried out for purposes of: 10D202000 In what capacity did it participate in a merger: 10D226000 In what capacity did it participate in a spin-off: 10D289000 Indicate the country where the resident foreign societies paid the Income Tax credited by the taxpayer (1). 10D290000 Indicate the country where the resident foreign societies paid the Income Tax credited by the taxpayer (2). 10D291000 Indicate the country where the resident foreign societies paid the Income Tax credited by the taxpayer (3). 10D327000 If yes to the previous question, indicate the reason why it stopped applying the ISR tax incentive. 10D330000 (1) Corresponding to the month of: 10D333000 (2) Corresponding to the month of: 10D336000 (3) Corresponding to the month of: 10D339000 (4) Corresponding to the month of: 10D342000 (5) Corresponding to the month of: 10D345000 (6) Corresponding to the month of: 10D348000 (7) Corresponding to the month of: 10D351000 (8) Corresponding to the month of: 10D354000 (9) Corresponding to the month of: 10D357000 (10) Corresponding to the month of: 10D360000 (11) Corresponding to the month of: 10D363000 (12) Corresponding to the month of: 10D387000 (1) Corresponding to the month of: 10D390000 (2) Corresponding to the month of: 10D393000 (3) Corresponding to the month of: 10D396000 (4) Corresponding to the month of: 10D399000 (5) Corresponding to the month of: 10D402000 (6) Corresponding to the month of: 10D405000 (7) Corresponding to the month of: 10D408000 (8) Corresponding to the month of: 10D411000 (9) Corresponding to the month of: 10D414000 (10) Corresponding to the month of: 10D417000 (11) Corresponding to the month of: 10D420000 (12) Corresponding to the month of: 10D423000 What is its functional currency.

Monday, January 29, 2024 OFFICIAL GAZETTE 139

10D434000 If yes to the previous question, indicate the reason why it stopped applying the ISR tax incentive. 10D437000 (1) Corresponding to the month of: 10D440000 (2) Corresponding to the month of: 10D443000 (3) Corresponding to the month of: 10D446000 (4) Corresponding to the month of: 10D449000 (5) Corresponding to the month of: 10D452000 (6) Corresponding to the month of: 10D455000 (7) Corresponding to the month of: 10D458000 (8) Corresponding to the month of: 10D461000 (9) Corresponding to the month of: 10D464000 (10) Corresponding to the month of: 10D467000 (11) Corresponding to the month of: 10D470000 (12) Corresponding to the month of: 10D494000 (1) Corresponding to the month of: 10D497000 (2) Corresponding to the month of: 10D500000 (3) Corresponding to the month of: 10D503000 (4) Corresponding to the month of: 10D506000 (5) Corresponding to the month of: 10D509000 (6) Corresponding to the month of: 10D512000 (7) Corresponding to the month of: 10D515000 (8) Corresponding to the month of: 10D518000 (9) Corresponding to the month of: 10D521000 (10) Corresponding to the month of: 10D524000 (11) Corresponding to the month of: 10D527000 (12) Corresponding to the month of: 10D530000 What is its functional currency.

Data assigned automatically by SIPRED'2023 once selected from a list (catalog).

10D022000 Start date of the fiscal year. 10D023000 End date of the fiscal year. 10D024000 Start date of the previous fiscal year. 10D025000 End date of the previous fiscal year. Data of the audited fiscal year and of the previous fiscal year. Divided into start of the fiscal year and end of the fiscal year. These data will be composed of ten alphanumeric characters corresponding to the start date of the fiscal year (two for the day, two for the month, and four for the year separated by slashes /) and ten for the end date of the fiscal year, (two for the day, two for the month, and four for the year, separated by slashes /). Example: start end 01/01/2023 31/12/2023

10D004000 Opted to audit its financial statements by taxable income (for the purposes of Article 32-A CFF). 10D005000 Opted to audit its financial statements by the value of its assets (for the purposes of Article 32-A CFF).

140 OFFICIAL GAZETTE Monday, January 29, 2024 10D006000 Opted to audit its financial statements based on the number of workers (for the purposes of Article 32-A of the Federal Tax Code). 10D009000 Is part of a partnership in participation. 10D010000 Is part of a trust. 10D016000 First audit opinion. 10D017000 Is a company specialized in investment in energy, electricity, and infrastructure assets. 10D019000 Affiliate company. 10D020000 Subsidiary company. 10D021000 Cooperative society. 10D037000 Conducted transactions with related parties. 10D038000 If your answer was affirmative in index 10D037000 (you must fill out Annexes 13 and 14). 10D039000 Conducted transactions with domestic related parties. 10D040000 Conducted transactions with foreign related parties. 10D041000 This is a fiscally transparent foreign entity and/or a foreign legal figure. 10D042000 In the fiscal year, it decreased pending tax losses to be applied from previous years referred to in fraction II of Article 9 of the Income Tax Law (if affirmative, you must fill out Annex 19). 10D043000 The taxpayer applied criteria contrary to those published in the Official Gazette as non-binding criteria for tax and customs provisions. 10D045000 Obtained some resolution from the SAT or the Ministry of Finance and Public Credit that affected its tax situation during the fiscal year. 10D054000 Obtained some favorable resolution from jurisdictional authorities that affected its tax situation during the fiscal year (includes PTU). 10D061000 Has filed any means of defense against tax provisions. 10D064000 Is obliged to disclose reportable schemes for the fiscal year. 10D072000 Entered into derivative financial operations that had tax effects during the fiscal year in the Income Tax (if affirmative, you must fill out Annex 10). 10D073000 Maintained permanent investments in subsidiaries, associates, and affiliates during the fiscal year (if affirmative, you must fill out Annex 11). 10D074000 Carried out transactions with residents abroad (if affirmative, you must fill out Annex 16). 10D075000 Obtained loans during the fiscal year (if affirmative, you must fill out Annex 18). 10D076000 Has had changes in name or corporate name during the audited fiscal year. 10D077000 If affirmative to the previous index, it has the notices of change of name or corporate name before the Federal Taxpayer Registry (for the purposes of Article 29, fraction I of the RCFF), and also specify the previous RFC and names. 10D083000 Has had changes in tax domicile during the audited fiscal year. 10D084000 If affirmative to the previous index, it has all notices of change of tax domicile (for the purposes of Article 29, fraction III of the RCFF). 10D085000 Has updated economic activities and obligations during the audited fiscal year. 10D086000 If affirmative to the previous index, it has all notices of update of economic activities and obligations (for the purposes of Article 29, fraction VII of the RCFF). 10D087000 For the audited fiscal year, it has the notices of opening or closing carried out during the same for establishments, branches, premises, fixed or semi-fixed stalls, places where merchandise is stored, and in general any premises or establishment used for the performance of its activities (for the purposes of Article 29, fraction VIII of the RCFF).

Monday, January 29, 2024 OFFICIAL GAZETTE 141 10D088000 During the fiscal year, notices of compensation of balances in favor were presented (for the purposes of Article 23 of the CFF). 10D089000 Indicate if during the fiscal year its partners, shares, or equivalents were sold by the taxpayer, if it complied with what is established in Article 26, fraction XI of the CFF. 10D090000 Has shareholders resident in the country. 10D091000 If affirmative to the previous index, they are registered in the Federal Taxpayer Registry (for the purposes of Article 27 of the CFF). 10D096000 Has employees. 10D104000 If negative to the question in index 10D096000, it has any personnel service contracts (outsourcing). 10D110000 Obtained a loss from the alienation of accounts and documents receivable in the fiscal year. 10D111000 The accounts and documents receivable in the fiscal year were assigned as part of a restructuring or payment of dividends or profits. 10D113000 Kept accounting for the purposes of Article 28 of the CFF, its regulations, and with Article 32, fraction I of the VAT Law. 10D114000 The supporting documentation of the records or entries is available at its tax domicile (for the purposes of Article 28, fraction III of the CFF). 10D121000 Journal. 10D122000 Ledger. 10D123000 Minutes of partners' or shareholders' meetings. 10D124000 Partners or shareholders. 10D125000 The taxpayer participated in a restructuring in which the alienation of its shares at tax cost was authorized, or the deferral of the tax derived from the alienation of its shares within the group to which it belongs. (for the purposes of Article 24 of the Income Tax Law). 10D126000 The taxpayer participated in a restructuring in which an undue transmission of tax losses was generated (for the purposes of Article 69-B Bis of the CFF). 10D128000 The taxpayer participated in an international restructuring by which it generated income subject to preferential tax regimes. 10D129000 Recognized or reported said income. 10D130000 The taxpayer changed its business model. 10D131000 Issue receipts for the activities carried out and keep the files (for the purposes of Article 76, fractions II and XVII of the Income Tax Law). 10D138000 Obtained tax refunds from the authority that generated interest. 10D139000 If affirmative, it accumulated income from interest paid by the tax authority. 10D140000 Submit on time and in the proper form the obligation provided for in fraction I, of Article 55 of the Income Tax Law. 10D141000 Submit on time and in the proper form the obligation provided for in fraction II of Article 55 of the Income Tax Law. 10D142000 During the fiscal year, the taxpayer provided operation, administration, or distribution services to investment companies in debt instruments or variable income investment companies, under the terms of the Investment Companies Law and other applicable legal regulations. 10D143000 With respect to said activities, it complied on time and in the proper form with the obligation provided for in fraction II of Article 55 of the Income Tax Law, as provided in Article 89 of that same regulation. 10D144000 Indicate if it alienated shares or intangibles during the fiscal year. 10D146000 Is a related party. 10D148000 Is a related party.

142 OFFICIAL GAZETTE Monday, January 29, 2024 10D150000 Is a related party. 10D152000 Is a related party. 10D154000 Is a related party. 10D159000 Made withholding. 10D161000 In case of having a tax loss in the alienation of shares, it presented notice within ten days following the date of the operation. 10D164000 Indicate if it transmitted monetary assets by more than 51%. 10D165000 Indicate if it carried out a refund or reduction of shares. 10D166000 Indicate if it refunded premium on share subscription. 10D170000 Indicate if it carried out a refund or reduction of shares derived from the absorption of financial losses. 10D178000 The various losses met all the deduction requirements established in Article 27 of the Income Tax Law. 10D179000 Has a pension, retirement, and seniority premium fund. 10D181000 Indicate if it deducts the returns from the investment of funds destined for reserves for the granting of pensions or retirements to staff. 10D182000 Indicate if the reserve for the pension fund is included in the annual inflationary adjustment within the credits. 10D183000 In the fiscal year, it deducted uncollectible credits referred to in fraction V of Article 25 of the Income Tax Law. 10D184000 In the case of losses from uncollectible credits, it complies with the requirements indicated in fraction XV of Article 27 of the Income Tax Law. 10D186000 It carried out derivative financial operations (for the purposes of Article 20 of the Income Tax Law). 10D188000 If affirmative, it accumulated income from derivative financial operations. 10D190000 It made deductions related to derivative financial operations. 10D192000 It obtained losses in derivative financial operations with related parties under the terms of Article 28, fraction XIX of the Income Tax Law. 10D277000 It maintained investments through trusts for the acquisition or construction of real estate (FIBRAs). 10D278000 If affirmative to the previous index, it complied with all the requirements provided for in Articles 187 and 188 of the Income Tax Law. 10D279000 It was part of a trust for the acquisition or construction of real estate (FIIBRA). 10D280000 If affirmative to the previous index, it complied with all the requirements provided for in Articles 187 and 188 of the Income Tax Law. 10D282000 It verified that the tax paid abroad and credited in the fiscal year, effectively corresponds to an Income Tax for which it has the right to its credit, in accordance with the general rules issued by the Tax Administration Service. 10D283000 The credited tax was paid directly by the taxpayer abroad. 10D288000 Regarding an Income Tax paid by resident companies abroad, consequence of a payment of dividends or profits distributed in favor of the taxpayer, it verified that all and each of the requirements provided for in the applicable tax regulations for its credit had been met. 10D292000 It credits only the Income Tax paid abroad in the fiscal year. 10D293000 Indicate if it credits a remainder of the Income Tax paid abroad corresponding to previous fiscal years. 10D294000 It carried out transactions with preferential tax regimes, through entities or foreign legal figures that are fiscally transparent abroad (if affirmative, you must fill out Annex 20). 10D310000 It performs acts or activities not subject to Value Added Tax.

Monday, January 29, 2024 OFFICIAL GAZETTE 143 10D311000 It complied with the tax provisions to determine the taxable and exempt acts or activities. 10D312000 It applied the option of Article 5o.-B of the VAT Law for the proration of the unidentified tax with taxable activities, for which the 0% rate and exempt activities apply. 10D313000 Indicate if for the purposes of the determination of the definitive monthly payments of the Value Added Tax, it credits the tax at 100%. 10D314000 It made adjustments to the value of the creditable tax (for the purposes of Article 5o.-A of the VAT Law). 10D316000 It excludes the concepts indicated in fractions IV, V, VI, and IX of Article 5o.-C of the Law, to calculate the proportion mentioned in the first paragraph of Article 5o.-C of the Law. (for the purposes of Article 5o.-C of the Law). 10D317000 In the case of being a multiple-object financial company not part of the financial system, in terms of what is provided in Article 8 of the Income Tax Law, it charged VAT to the interest paid. 10D320000 It opted to apply the tax incentive in the matter of Income Tax from the Decree of tax incentives for the northern border region, published in the Official Gazette on December 31, 2018 (if affirmative, you must fill out from index 10150124000000 to 10150152000000 of Annex 15). 10D322000 It is registered in the beneficiary registry of the incentive for the northern border region. 10D326000 It ceased to apply the tax incentive in the matter of Income Tax indicated in the Decree of tax incentives for the northern border region, published in the Official Gazette on December 31, 2018. 10D329000 It presented at the latest in the month following that in which it requested the cancellation, the complementary declarations of the provisional payments in which it applied the incentive and, if applicable, made the payment of the corresponding Income Tax. 10D367000 The age of the tax domicile, or of any branch, establishment, or other in the northern border region is less than 18 months. 10D370000 In addition to the northern border region incentive, it applied another tax treatment that grants it additional benefits or tax incentives, including exemptions or subsidies. 10D373000 It collaborated with the annual program of real-time verification for the purposes of Article seventh, second paragraph, fraction IV, of the Decree of tax incentives for the northern border region, published in the Official Gazette on December 30, 2020. 10D377000 It opted to apply the tax incentive in the matter of VAT indicated in the Decree of tax incentives for the northern border region, published in the Official Gazette on December 31, 2018. 10D379000 (a) alienation of goods. 10D380000 (b) provision of independent services. 10D381000 (c) granting of the temporary use or enjoyment of goods. 10D382000 It ceased to apply the tax incentive in the matter of VAT, indicated in the Decree of tax incentives for the northern border region, published in the Official Gazette on December 31, 2018. 10D385000 It is a natural or legal person with business activities obliged to make withholding for services for the purposes of Article 1o., fraction IV of the VAT Law. 10D386000 If the answer to the previous question is affirmative, indicate if it opted to make the VAT withholding at the reduced rate of 3% of the value of the consideration effectively paid. 10D424000 It is obliged to carry out volumetric control. 10D425000 It is an importer of a specific sector. 10D427000 It opted to apply the tax incentive in the matter of Income Tax from the Decree of tax incentives for the southern border region, published in the Official Gazette on December 30, 2020 (if affirmative, you must fill out from index 01150153000000 to 01150181000000 of Annex 15). 10D429000 It is registered in the beneficiary registry of the incentive for the southern border region.

144 OFFICIAL GAZETTE Monday, January 29, 2024 10D433000 It ceased to apply the tax incentive in the matter of Income Tax indicated in the Decree of tax incentives for the southern border region, published in the Official Gazette on December 30, 2020. 10D436000 It presented at the latest in the month following that in which it requested the cancellation, the complementary declarations of the provisional payments in which it applied the incentive and, if applicable, made the payment of the corresponding Income Tax. 10D474000 The age of the tax domicile, or of any branch, establishment, or other in the southern border region is less than 18 months. 10D477000 In addition to the southern border region incentive, it applied another tax treatment that grants it additional benefits or tax incentives, including exemptions or subsidies. 10D480000 It collaborated with the annual program of real-time verification for the purposes of Article seventh, second paragraph, fraction VI of the Decree of tax incentives for the southern border region, published in the Official Gazette on December 30, 2020. 10D484000 It opted to apply the tax incentive in the matter of VAT indicated in the Decree of tax incentives for the southern border region, published in the Official Gazette on December 30, 2020. 10D486000 (a) alienation of goods. 10D487000 (b) provision of independent services. 10D488000 (c) granting of the temporary use or enjoyment of goods. 10D489000 It ceased to apply the tax incentive in the matter of VAT, indicated in the Decree of tax incentives for the southern border region, published in the Official Gazette on December 30, 2020. 10D492000 It is a natural or legal person with business activities obliged to make withholding for services for the purposes of Article 1o., fraction IV of the VAT Law. 10D493000 If the answer to the previous question is affirmative, indicate if it opted to make the VAT withholding at the reduced rate of 3% of the value of the consideration effectively paid. 10D531000 It is obliged to carry out volumetric control. 10D532000 It is an importer of a specific sector. Data of two alphabetic characters, (yes or no) in uppercase. These data may not contain special signs (commas, brackets, parentheses, etc.). 10D047000 The requirements established in the resolution (authorization or consultation) were met. 10D092000 It has inventories in its accounting records. 10D093000 If affirmative, it carries out a control of the inventories of merchandise, raw materials, work in progress, and finished products as appropriate (for the purposes of Article ISR 76 fraction XIV of the Income Tax Law). 10D094000 Indicate if it identified suppliers or customers with the definitive list issued by the SAT of presumably non-existent operations for the entire audited fiscal year. 10D095000 Indicate if it verified that the operations with that customer or supplier do not give tax effect for the purposes of Article 69-B of the CFF. 10D103000 It created a reserve for a pension or retirement fund for staff or made changes to said fund (for the purposes of Articles 29 of the Income Tax Law and 65 of the Regulations of the Income Tax Law). 10D115000 Regarding commission agents, it carried out the separation in its accounting and records of the operations that they carry out on their own account from those that they carry out on behalf of the principal (for the purposes of Articles 32 fraction II of the VAT Law and 35 of the VAT Regulations). 10D116000 It issued and delivered fiscal receipts (for the purposes of Articles 32, fraction III of the VAT Law; 20 and 74 of the VAT Regulations). 10D117000 It issued fiscal receipts for the withholding of the tax that is made in the cases provided for in Article 1o.-A, (for the purposes of Article 32, fraction V of the VAT Law, as well as with the applicable rules of the RMF for 2023).

Monday, January 29, 2024 OFFICIAL GAZETTE 145 10D118000 It provided monthly and on time to the tax authorities, the information on the persons to whom it withheld taxes (for the purposes of Article 32, fraction V of the VAT Law as well as with the applicable rules of the RMF for 2023). 10D119000 It provided monthly and on time to the tax authorities, the information on the payment, withholding, credit, and transfer of the Value Added Tax in the operations with its suppliers, breaking down the value of the acts or activities by the rate at which it transferred or was transferred the Value Added Tax, including activities for which it was not obliged to pay (for the purposes of Article 32, fraction VIII of the VAT Law, as well as with the applicable rules of the RMF for 2023). 10D127000 The shares of the taxpayer related to the restructuring referred to in the previous index remained in the restructured group during the audited fiscal year. 10D132000 Issue fiscal receipts in which the amount of payments made to residents abroad is recorded in terms of Title V of the Income Tax Law and the withheld tax (for the purposes of Article 76, fraction III of the Income Tax Law). 10D133000 Keep a record of the operations that it carried out with securities issued in series (for the purposes of Articles 76, fraction VIII of the Income Tax Law and 111 of the Regulations of the Income Tax Law). 10D134000 Make payments of dividends or profits with non-negotiable named checks issued in the name of the partner or shareholder or through fund transfers to the partner or shareholder (for the purposes of Article 76, fraction XI, subsection a) of the Income Tax Law). 10D135000 Provide to the partners or shareholders to whom dividends were paid, a fiscal receipt in which their amount, the withheld Income Tax, is indicated, in which it is indicated if the dividends come from any specific account or record (for the purposes of Article 76, fraction XI, subsection b) of the Income Tax Law). 10D136000 Inform the tax authorities of the loans, contributions for future capital increases, or capital increases that they receive in cash, in national or foreign currency, greater than $600,000 (for the purposes of Articles 18, fraction XI and 76, fraction XVI of the Income Tax Law, as well as with the applicable rules of the RMF for 2023). 10D137000 Withhold and pay the additional Income Tax at the rate of 10% on the distributed dividends or profits (for the purposes of Article 140, second paragraph of the Income Tax Law). 10D171000 If applicable, when it has borrowed capitals and grants loans to third parties, it has applied the cap established for its deduction (for the purposes of Articles 27, fraction VII of the Income Tax Law and 38 of its Regulations of the Income Tax Law). 10D172000 In the case of fees or gratuities to administrators, commissioners, directors, general managers, or members of the board of directors, supervisory, advisory, or of any other kind, the requirements to which they are subject were met (for the purposes of Article 27, fraction IX of the Income Tax Law). 10D173000 In the cases of technical assistance, technology transfer, or royalties, it has been verified that the person who provided the knowledge had its own technical elements for it, provided them directly and effectively, and they have been carried out (for the purposes of Article 27, fraction X of the Income Tax Law). 10D174000 In the case of the acquisition cost or the interest that derives from received credits, they correspond to those of the market and when they have exceeded, the excess had been considered as non-deductible (for the purposes of Article 27, fraction XIII of the Income Tax Law). 10D175000 In the case of per diems or travel expenses, it was verified that the requirements provided for in fraction V of Article 28 of the Income Tax Law had been met. 10D176000 In the case of the granting of the temporary use or enjoyment of automobiles and airplanes, it complied with the requirements established for its deduction (for the purposes of Articles 28, fraction XIII of the Income Tax Law and 60 of the Regulations of the Income Tax Law). 10D177000 In the case of loss from the alienation of shares and other securities, as well as financial losses that come from derivative financial operations of capital referred to shares or share indices, the requirements established for their deduction were met (for the purposes of Article 28, fraction XVII of the Income Tax Law, as well as with the applicable rules of the RMF for 2023). 10D185000 In case that in the fiscal year it ceased to use the direct costing system based on historical costs, it considered for tax purposes as the initial inventory of the fiscal year the value of the final inventory valued with the direct costing system based on historical costs (for the purposes of Article 69 G, fraction II of the Regulations of the Income Tax Law).

146 DIARIO OFICIAL Lunes 29 de enero de 2024 10D194000 Considered as part of the financial system. (for the purposes of article 7, third paragraph of the Law). 10D195000 Has a specific resolution from the Tax Administration Service to be considered as part of the financial system. (for the purposes of article 7, fourth paragraph of the Law). 10D196000 Applies the specific provisions established in the Income Tax Law, for taxpayers who are part of the financial system. 10D197000 Considering the level of operation for which the credit union was authorized, it carried out exclusively the operations listed in article 40 of the Credit Unions Law. 10D198000 During the fiscal year, it carried out discount, loan, or credit operations of any kind with persons who were not members of the credit union, except with the persons and trusts expressly authorized in article 40, sections I and II of the Credit Unions Law. 10D199000 Prepared an inventory of stock on the date the fiscal year ended (for the purposes of article 76, section IV of the Law). 10D200000 Deducted the amount constituted or increased during the fiscal year, after review by the National Banking and Securities Commission, the contingency reserve (for the purposes of article 47 of the Law). 10D201000 If at the end of the fiscal year, the decrease in the contingency reserve applicable to general warehouse receipts was applicable, with respect to those constituted in the immediately preceding fiscal year, the difference was considered as taxable income in the fiscal year (for the purposes of article 47 of the Law). 10D228000 Transferred tax attributes such as tax losses, CUFIN, CUCA. 10D281000 Has the supporting documentation for the foreign income tax paid that was credited. 10D284000 Meets the requirements established in article 5 of the Income Tax Law to credit foreign income tax. 10D295000 Has a transfer pricing study for the operations carried out. 10D297000 Credited tax paid in REFIPRES. 10D299000 Met all requirements to apply withholding income tax from REFIPRES. 10D301000 Indicate if you declared tax on income subject to REFIPRES. 10D304000 The taxpayer made any payment to a resident abroad, in which the income tax corresponding to said foreign resident was covered by the taxpayer itself. 10D305000 Applied what is provided in article 1.13. of the Decree that compiles various tax benefits and establishes administrative simplification measures, published in the DOF on December 26, 2013. 10D306000 Applied any treaty to avoid double taxation. 10D307000 Has the necessary documentation to prove residence in the country in question, in terms of article 4 of the Income Tax Law. 10D308000 Met all requirements to apply a preferential withholding rate. 10D309000 Applied what is provided in article 1.4. of the Decree that compiles various tax benefits and establishes administrative simplification measures, published in the DOF on December 26, 2013. 10D315000 In the case of net interest of the fiscal year, verified that the credit of VAT derived from interest was met with the requirements established for its credit (for the purposes of article 5, section I of the VAT Law). 10D318000 Applied what is provided for the purposes of article 2.1. of the Decree that compiles various tax benefits and establishes administrative simplification measures, published in the DOF on December 26, 2013. 10D319000 Applied what is provided for the purposes of article 2.2. of the Decree that compiles various tax benefits and establishes administrative simplification measures, published in the DOF on December 26, 2013. 10D368000 Has a branch, agency, or any other establishment located within the border region, to which the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018, is applicable.

Lunes 29 de enero de 2024 DIARIO OFICIAL 147 10D369000 Located in the circumstances of article six, section XI of the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018. 10D384000 Located in the circumstances of articles thirteen, section IV of the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018. 10D475000 Has a branch, agency, or any other establishment located within the border region, to which the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020, is applicable. 10D476000 Located in the circumstances of article six, section XI of the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 10D491000 Located in the circumstances of articles twelve, section V of the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. Alphabetic data of three characters, (yes, no or n/a) in uppercase. These data may not contain special signs (commas, brackets, parentheses, etc.). 10D049000 Date of office 1. 10D051000 Date of office 2. 10D053000 Date of office 3. 10D056000 Date of resolution 1. 10D058000 Date of resolution 2. 10D060000 Date of resolution 3. 10D062000 Date of submission of the multiple informational declaration. (normal). 10D063000 Date of submission of the multiple informational declaration. (last complementary). 10D070000 Date of presentation of the normal informational declaration. 10D071000 Date of presentation of the informational declaration (last complementary). 10D203000 Date on which the merger took effect. 10D227000 Date on which the spin-off took effect. 10D273000 Date of commencement of liquidation. 10D324000 Date of authorization to apply the income tax incentive. 10D328000 Date on which the income tax incentive ceased to apply for any of the aforementioned circumstances. 10D331000 (1) Date of presentation of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D334000 (2) Date of presentation of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D337000 (3) Date of presentation of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D340000 (4) Date of presentation of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D343000 (5) Date of presentation of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D346000 (6) Date of presentation of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D349000 (7) Date of presentation of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D352000 (8) Date of presentation of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D355000 (9) Date of presentation of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D358000 (10) Date of presentation of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D361000 (11) Date of presentation of the complementary declaration relating to the provisional payment in which the incentive was applied.

148 DIARIO OFICIAL Lunes 29 de enero de 2024 10D364000 (12) Date of presentation of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D374000 Date of presentation of the annual collaboration report to the real-time verification program. 10D378000 Date of presentation of the notice of application of the VAT tax incentive indicated in the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018. 10D383000 Date on which the VAT incentive ceased to apply. 10D388000 (1) Date of presentation of the remittance of withheld VAT. 10D391000 (2) Date of presentation of the remittance of withheld VAT. 10D394000 (3) Date of presentation of the remittance of withheld VAT. 10D397000 (4) Date of presentation of the remittance of withheld VAT. 10D400000 (5) Date of presentation of the remittance of withheld VAT. 10D403000 (6) Date of presentation of the remittance of withheld VAT. 10D406000 (7) Date of presentation of the remittance of withheld VAT. 10D409000 (8) Date of presentation of the remittance of withheld VAT. 10D412000 (9) Date of presentation of the remittance of withheld VAT. 10D415000 (10) Date of presentation of the remittance of withheld VAT. 10D418000 (11) Date of presentation of the remittance of withheld VAT. 10D421000 (12) Date of presentation of the remittance of withheld VAT. 10D431000 Date of authorization to apply the income tax incentive. 10D435000 Date on which the income tax incentive ceased to apply for any of the aforementioned circumstances. 10D438000 (1) Date of presentation of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D441000 (2) Date of presentation of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D444000 (3) Date of presentation of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D447000 (4) Date of presentation of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D450000 (5) Date of presentation of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D453000 (6) Date of presentation of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D456000 (7) Date of presentation of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D459000 (8) Date of presentation of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D462000 (9) Date of presentation of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D465000 (10) Date of presentation of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D468000 (11) Date of presentation of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D471000 (12) Date of presentation of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D481000 Date of presentation of the annual collaboration report to the real-time verification program. 10D485000 Date of presentation of the notice of application of the VAT tax incentive indicated in the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 10D490000 Date on which the VAT incentive ceased to apply.

Lunes 29 de enero de 2024 DIARIO OFICIAL 149 10D495000 (1) Date of presentation of the remittance of withheld VAT. 10D498000 (2) Date of presentation of the remittance of withheld VAT. 10D501000 (3) Date of presentation of the remittance of withheld VAT. 10D504000 (4) Date of presentation of the remittance of withheld VAT. 10D507000 (5) Date of presentation of the remittance of withheld VAT. 10D510000 (6) Date of presentation of the remittance of withheld VAT. 10D513000 (7) Date of presentation of the remittance of withheld VAT. 10D516000 (8) Date of presentation of the remittance of withheld VAT. 10D519000 (9) Date of presentation of the remittance of withheld VAT. 10D522000 (10) Date of presentation of the remittance of withheld VAT. 10D525000 (11) Date of presentation of the remittance of withheld VAT. 10D528000 (12) Date of presentation of the remittance of withheld VAT. Data of the date of the office, of the resolution, of the submission of the multiple informational declaration and when the spin-off took effect. These data will be composed of ten alphanumeric characters that correspond to the date of the office, of the resolution and of the submission of the multiple informational declaration (two for the day, two for the month and four for the year separated by slashes /). 10D011000 Name or corporate name of the settlor. 10D012000 Name or corporate name of the trustee. 10D013000 Name or corporate name of the beneficiary (1). 10D014000 Name or corporate name of the beneficiary (2). 10D015000 Name or corporate name of the beneficiary (3). 10D044000 Specify the number(s) of criterion(s). 10D048000 Number of office 1. 10D050000 Number of office 2. 10D052000 Number of office 3. 10D055000 Number of resolution 1. 10D057000 Number of resolution 2. 10D059000 Number of resolution 3. 10D065000 Identification number (field 1). 10D066000 Identification number (field 2). 10D067000 Identification number (field 3). 10D068000 Identification number (field 4). 10D069000 Identification number (field 5). 10D145000 Name of buyer 1. 10D147000 Name of buyer 2. 10D149000 Name of buyer 3. 10D151000 Name of buyer 4. 10D153000 Name of buyer 5. 10D205000 Merging entity: name or corporate name. 10D207000 Merged 1: name or corporate name. 10D209000 Merged 2: name or corporate name. 10D211000 Merged 3: name or corporate name. 10D213000 Merged 4: name or corporate name. 10D215000 Merged 5: name or corporate name. 10D217000 Merged 6: name or corporate name. 10D219000 Merged 7: name or corporate name. 10D221000 Merged 8: name or corporate name.

150 DIARIO OFICIAL Lunes 29 de enero de 2024 10D223000 Merged 9: name or corporate name. 10D225000 Merged 10: name or corporate name. 10D323000 Number of office of authorization to apply the income tax incentive. 10D325000 Number or registration key in the beneficiary registry for the incentive for the northern border region. 10D366000 Indicate if the applied tax incentive is by domicile, branch, establishment or other. 10D371000 Benefit obtained, derived from the application of the tax incentive applied. 10D375000 Folio number in the receipt of presentation of the annual collaboration report to the real-time verification program. 10D376000 Place of presentation of the annual collaboration report to the real-time verification program. 10D426000 In case of affirmative to the previous index, indicate which one. 10D430000 Number of office of authorization to apply the income tax incentive. 10D432000 Number or registration key in the beneficiary registry for the incentive for the southern border region. 10D473000 Indicate if the applied tax incentive is by domicile, branch, establishment or other. 10D478000 Benefit obtained, derived from the application of the tax incentive applied. 10D482000 Folio number in the receipt of presentation of the annual collaboration report to the real-time verification program. 10D483000 Place of presentation of the annual collaboration report to the real-time verification program. 10D533000 In case of affirmative to the previous index, indicate which one. Alphanumeric data. These data may contain special signs (commas, periods, hyphens, slashes, brackets, parentheses, etc.). 10D032000 RFC 1. 10D033000 RFC 2. 10D034000 RFC 3. 10D035000 RFC 4. 10D036000 RFC 5. 10D078000 (specify previous name). 10D079000 (specify previous name). 10D080000 (specify previous name). 10D081000 (specify previous name). 10D082000 (specify previous name). 10D105000 (specify name of outsourcing company). 10D106000 (specify name of outsourcing company). 10D107000 (specify name of outsourcing company). 10D108000 (specify name of outsourcing company). 10D109000 (specify name of outsourcing company). 10D204000 Merging entity: RFC. 10D206000 Merged 1: RFC. 10D208000 Merged 2: RFC. 10D210000 Merged 3: RFC. 10D212000 Merged 4: RFC. 10D214000 Merged 5: RFC. 10D216000 Merged 6: RFC. 10D218000 Merged 7: RFC. 10D220000 Merged 8: RFC.

Lunes 29 de enero de 2024 DIARIO OFICIAL 151 10D222000 Merged 9: RFC. 10D224000 Merged 10: RFC. 10D229000 Split 1: RFC. 10D233000 Split 2: RFC. 10D237000 Split 3: RFC. 10D241000 Split 4: RFC. 10D245000 Split 5: RFC. 10D249000 Split 6: RFC. 10D253000 Split 7: RFC. 10D257000 Split 8: RFC. 10D261000 Split 9: RFC. 10D265000 Split 10: RFC. 10D269000 Splitting entity: RFC. 10D274000 (liquidator 1 specify name designation or corporate name). 10D275000 (liquidator 2 specify name designation or corporate name). 10D276000 (liquidator 3 specify name designation or corporate name). Data, RFC. Data of maximum 13 alphanumeric characters composed of:

• Four letters for individuals; or underscore and three letters for legal entities.
• Three alphanumeric characters for homonymy. Use of alphabetic characters in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc., except the character &). 10D007000 In case of negative in all questions of indices 10D004000, 10D005000 and 10D006000 above, mention the reason why you present the report. Alphanumeric data. These data may contain special signs (commas, periods, hyphens, slashes, brackets, parentheses, etc.). 10D097000 Number of workers. 10D098000 Total of income tax withheld and remitted for salaries. 10D099000 Total of income tax withheld and remitted for assimilated to salaries. 10D100000 Employment subsidy delivered in cash to workers during the fiscal year. 10D101000 Total income from salaries and wages and assimilated concepts. 10D102000 Total exempt income from salaries and wages. 10D112000 Amount of VAT that originated said operation. 10D120000 Amount of VAT withheld from you regarding the provision of services referred to in section IV of article 1o.-A of the VAT Law. 10D155000 Total income from sale of shares. 10D156000 Total income from sale of intangibles. 10D157000 Total average cost of shares disposed of. 10D158000 Total of the original amount of adjusted investment. 10D160000 Amount of remittance for the operation. 10D162000 Amount of pending tax loss to be amortized from disposal of shares and other securities whose yield is not interest in terms of article 8 Income Tax Law. 10D163000 Deductible amount from financial derivative operations agreed outside recognized markets.

152 DIARIO OFICIAL Lunes 29 de enero de 2024 10D167000 Amount of refund or capital reduction carried out. 10D168000 Income tax derived from section I of article 78. 10D169000 Income tax derived from section II of article 78. 10D180000 Indicate the total amount of the reserve for pension funds, retirement funds and seniority premiums, invested in accordance with what is established in article 29, section II, of the Income Tax Law in force in the reviewed fiscal year. 10D189000 Indicate the amount of the corresponding accumulation. 10D191000 In case of affirmative, indicate the amount of the corresponding deduction. 10D193000 In case of affirmative, indicate the corresponding amount. 10D230000 Asset value: 10D231000 Liability value: 10D232000 Share capital value: 10D234000 Asset value: 10D235000 Liability value: 10D236000 Share capital value: 10D238000 Asset value: 10D239000 Liability value: 10D240000 Share capital value: 10D242000 Asset value: 10D243000 Liability value: 10D244000 Share capital value: 10D246000 Asset value: 10D247000 Liability value: 10D248000 Share capital value: 10D250000 Asset value: 10D251000 Liability value: 10D252000 Share capital value: 10D254000 Asset value: 10D255000 Liability value: 10D256000 Share capital value: 10D258000 Asset value: 10D259000 Liability value: 10D260000 Share capital value: 10D262000 Asset value: 10D263000 Liability value: 10D264000 Share capital value: 10D266000 Asset value: 10D267000 Liability value: 10D268000 Share capital value: 10D270000 Asset value: 10D271000 Liability value: 10D272000 Share capital value: 10D285000 Amount of foreign income tax derived from dividends or profits received from residents abroad. 10D286000 Amount of foreign income tax from source of wealth abroad. 10D287000 Amount of non-creditable and non-deductible income tax in terms of article 5 of the Income Tax Law. 10D296000 Total taxable or gross income in the fiscal year from REFIPRES. 10D298000 Amount of credit for foreign tax paid. 10D300000 Amount of credit for withheld income tax. 10D302000 Amount of tax on income subject to REFIPRES.

Lunes 29 de enero de 2024 DIARIO OFICIAL 153 10D303000 Amount of dividends or profits subject to preferential tax regimes in terms of the tenth paragraph of article 177 Income Tax Law. 10D332000 (1) Amount paid in the complementary declaration. 10D335000 (2) Amount paid in the complementary declaration. 10D338000 (3) Amount paid in the complementary declaration. 10D341000 (4) Amount paid in the complementary declaration. 10D344000 (5) Amount paid in the complementary declaration. 10D347000 (6) Amount paid in the complementary declaration. 10D350000 (7) Amount paid in the complementary declaration. 10D353000 (8) Amount paid in the complementary declaration. 10D356000 (9) Amount paid in the complementary declaration. 10D359000 (10) Amount paid in the complementary declaration. 10D362000 (11) Amount paid in the complementary declaration. 10D365000 (12) Amount paid in the complementary declaration. 10D372000 Amount of the benefit. 10D389000 (1) Amount paid. 10D392000 (2) Amount paid. 10D395000 (3) Amount paid. 10D398000 (4) Amount paid. 10D401000 (5) Amount paid. 10D404000 (6) Amount paid. 10D407000 (7) Amount paid. 10D410000 (8) Amount paid. 10D413000 (9) Amount paid. 10D416000 (10) Amount paid. 10D419000 (11) Amount paid. 10D422000 (12) Amount paid. 10D439000 (1) Amount paid in the complementary declaration. 10D442000 (2) Amount paid in the complementary declaration. 10D445000 (3) Amount paid in the complementary declaration. 10D448000 (4) Amount paid in the complementary declaration. 10D451000 (5) Amount paid in the complementary declaration. 10D454000 (6) Amount paid in the complementary declaration. 10D457000 (7) Amount paid in the complementary declaration. 10D460000 (8) Amount paid in the complementary declaration. 10D463000 (9) Amount paid in the complementary declaration. 10D466000 (10) Amount paid in the complementary declaration. 10D469000 (11) Amount paid in the complementary declaration. 10D472000 (12) Amount paid in the complementary declaration. 10D479000 Amount of the benefit. 10D496000 (1) Amount paid. 10D499000 (2) Amount paid. 10D502000 (3) Amount paid. 10D505000 (4) Amount paid. 10D508000 (5) Amount paid. 10D511000 (6) Amount paid. 10D514000 (7) Amount paid. 10D517000 (8) Amount paid.

154 DIARIO OFICIAL Monday, January 29, 2024 10D520000 (9) Amount paid. 10D523000 (10) Amount paid. 10D526000 (11) Amount paid. 10D529000 (12) Amount paid. For the purposes of this data, figures referring to the indicated data will be recorded. Numeric character data. Negative amounts must be presented with a negative sign, preceding the amount. For positive amounts, the sign will be omitted. These data cannot contain special signs such as: peso sign, commas, periods, parentheses, etc., they must consist only of digits from 0 to 9. The indicative amount figures must be recorded in pesos, not in thousands of pesos. 10D321000 Indicate the percentage that the income of the immediate previous fiscal year obtained in the northern border region represents, with respect to the total income obtained outside of it. 10D428000 Indicate the percentage that the income of the immediate previous fiscal year obtained in the southern border region represents, with respect to the total income obtained outside of it. Numeric character data with two decimals. They will be recorded with integers and two decimals, without the percentage sign. Annex Data to provide 1.- General Balance Sheet. 2023 and 2022. 2.- Statement of Results. Total 2023 and 2022, related parties 2023 and 2022, unrelated parties 2023 and 2022. 3.- Statement of Changes in Equity. Contributed capital: share capital, contributions for future capital increases formalized in shareholders' meeting, contributions for future capital increases formalized by its board of directors, share capital: ordinary contribution certificates (for the case of savings and loan cooperative societies), share capital: voluntary excess certificates (for the case of savings and loan cooperative societies), share capital: certificates for risk capital (for the case of savings and loan cooperative societies), contributions for future capital increases formalized by its general shareholders' meeting (for the case of savings and loan cooperative societies), effect by incorporation into the regime of savings and loan cooperative societies, premium on sale of shares, subordinate obligations in circulation, contributions from community financial societies, foundational equity, effect by incorporation into the regime of popular financial societies, other contributed capital accounts, earned capital: capital reserves, reserve fund, results of previous periods, result by valuation of securities available for sale, result by valuation of cash flow hedging instruments, effect accumulated by conversion, remeasurements by defined benefits to employees, result by holding of non-monetary assets (by valuation of fixed assets), other earned capital accounts, net income, net loss, total equity.

Monday, January 29, 2024 DIARIO OFICIAL 155 4.- Statement of Cash Flows. 2023 and 2022. 5.- Determination of the cost of goods sold for accounting and Income Tax purposes. Total 2023 and 2022, related parties 2023 and 2022, unrelated parties 2023 and 2022. 6.- Comparative analysis of the accounts of the statement of results. 2023 and 2022, related and unrelated parties 2023 and 2022, accumulative or deductible for Income Tax: 2023, 2022 and non-accumulative or non-taxable (income) non-deductible (expenses) for Income Tax 2023 and 2022. 7.- List of contributions owed by the taxpayer as the direct subject or in its capacity as withholding agent. Taxable base, contribution determined by audit owed or in favor, contribution owed or balance in favor determined by the taxpayer, difference and differences not materially investigated by audit. 8.- List of contributions to be paid. Amount corresponding to the audited fiscal year amount coming from previous years, total contributions to be paid and amount of the contribution in litigation. 9.- Reconciliation between the accounting and fiscal result for Income Tax purposes. 2023 and 2022. 10.- Derivative financial operations. Sum of notionals, gain by counterparty, loss by counterparty, net effect. 11.- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico. Amount of the investment, amount of profits (losses) of previous years in the percentage of participation, amount of profit (loss) of the fiscal year in the percentage of participation, value of the investment. 12.- Partners or shareholders who had shares or partnership interests. Amount of contributions that are not premium on share subscription, amount of capital withdrawals, amount of loans: made and received, amount of premium on share subscription. 13.- Operations with related parties. Value of the operation and/or investment for tax purposes (even with zero value), amount, tax adjustment by the taxpayer so that the operation is considered agreed upon as with independent parties in comparable operations, modified amount. 14.- Taxpayer information on its operations with related parties. Data to provide. 15.- Informative data. Amount. 16.- Operations carried out with residents abroad. Amount of the operation, Income Tax withheld determined by audit, Income Tax withheld paid, difference. 17.- Investments. MOI at the beginning of the fiscal year, balance pending to deduct at the beginning of the fiscal year, plus: MOI of acquisitions during the fiscal year, less: disposals and/or write-offs during the fiscal year, less: deduction in the fiscal year, less: immediate deduction in the fiscal year, balance pending to deduct at the end of the fiscal year. 18.- Loans. Outstanding balance of the loan on December 31, 2022, total amount of interest paid and/or accrued, Income Tax withheld in the fiscal year, outstanding balance on December 31, 2023, total amount of the deductible interest in the fiscal year.

156 DIARIO OFICIAL Monday, January 29, 2024 20.- Operations subject to preferential tax regimes. Total amount of fiscal profits or losses in the shareholding participation, total income accumulative or taxable in the fiscal year, direct participation or average indirect participation per day of the taxpayer in the fiscal year (percentage): amount, contributions and reimbursements: total amount of the investments or contributions made during the fiscal year, contributions and reimbursements: total amount of capital reimbursements received during the fiscal year, data of the entity located in a preferential tax regime: total fiscal profits or losses of the fiscal year, data of the entity located in a preferential tax regime: total profits distributed in the fiscal year, data of the entity located in a preferential tax regime: total amount of assets not subject to business activity, data of the entity located in a preferential tax regime: total amount of assets subject to business activity, income tax subject to REFIPRES. 21.- Deduction of net interest of the fiscal year (for the purposes of article 28, fraction XXXII of the Income Tax Law). Amount of the accumulative income of the previous fiscal year of each of the persons members of the group or of each related party, amount of the accumulative income of the previous fiscal year of the taxpayer, total accumulative income of the previous fiscal year of the taxpayer and all the persons members of the group or all the related parties, deduction limit of the taxpayer, total of the accrued interest that derive from debts (deductible amounts), net interest pending to deduct from previous years (applicable from fiscal year 2021), total of the accumulated interest income, net interest, fiscal profit (loss), total accrued interest that derive from debts (deductible amounts), total amount deducted from fixed assets, total amount deducted from deferred expenses, total amount deducted from deferred charges, total amount deducted from expenditures made in pre-operational periods, adjusted fiscal profit, net interest limit, non-deductible interest. Note: The order of this data is only informative, for its capture refer to the guide format. For the purposes of this data, figures referring to the indicated data will be recorded. Numeric character data. Negative amounts must be presented with a negative sign, preceding the amount. For positive amounts, the sign will be omitted. These data cannot contain special signs such as: peso sign, commas, periods, parentheses, etc., they must consist only of digits from 0 to 9. The indicative amount figures must be recorded in pesos, not in thousands of pesos.

Monday, January 29, 2024 DIARIO OFICIAL 157 Annex Data to provide 4.1.- Notes to the financial statements. Text referring to the notes to the financial statements. 7.1.- Declaration. Text referring to the declaration. Alphanumeric character data. These texts may contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.). Alphabetic text must be used only in uppercase letters. Annex Data to provide 7.- List of contributions owed by the taxpayer as the direct subject or in its capacity as withholding agent. Rate, tariff or fee. 10.- Derivative financial operations. Percentage of cash settlement, percentage of in-kind settlement, proportion that represents of accumulative income and/or authorized deductions. 11.- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico. Percentage of participation in the capital of the entity. 12.- Partners or shareholders who had shares or partnership interests. Percentage of the partner or shareholder's participation in the fiscal year, percentage of the agreed interest rate in case of received loans. 16.- Operations carried out with residents abroad. Rate. 18.- Loans. Percentage of the interest rate, withholding rate of the Income Tax. 20.- Operations subject to preferential tax regimes. Effective rate of the Income Tax paid abroad (less than 75% of that which would be paid in Mexico), direct participation or average indirect participation per day of the taxpayer in the fiscal year (percentage): percentage, preferential rate by treaty. 21.- Deduction of net interest of the fiscal year (for the purposes of article 28, fraction XXXII of the Income Tax Law). Proportion of income. For the purposes of this data, figures referring to the indicated data will be recorded. Alphanumeric character data with decimals. Amounts representing percentages will be recorded with integers and two decimals, without the percentage sign. These data cannot contain special signs such as: peso sign, commas, parentheses, etc., they must consist only of digits from 0 to 9.

158 DIARIO OFICIAL Monday, January 29, 2024 Annex Data to provide 8.- List of contributions to be paid. Credit institution or SAT and payment in installments (data of the free writing): receiving administration. 10.- Derivative financial operations. Country of residence, number of contracts entered into, concept of derivative financial operations (for the purposes of article 16-A of the Federal Tax Code), type of derivative financial operations (for the purposes of article 20 of the Income Tax Law), type of market, name of the market. 11.- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico. Country of fiscal residence of the entity, method of payment (fund transfer, capitalization of credits or debts, etc.). 12.- Partners or shareholders who had shares or partnership interests. Country of residence for tax purposes, destination of the loan, method of payment (fund transfer, capitalization of credits or debts, etc.). 13.- Operations with related parties. Type of operation, in case that in the column "type of operation", you have selected any of the concepts of "other income" or "other payments" specify concept, country of residence, method of transfer pricing applied. 16.- Operations carried out with residents abroad. Type of operation, in case that in the column "type of operation", you have selected any of the concepts of "other income" or "other payments", specify concept, country of residence. 18.- Loans. Type of financing, in case that in the column "type of financing" you have selected the concept "other", specify concept: country of residence for tax purposes, type of currency, denomination of the interest rate, frequency of payability of interest payments, in case that in the column "frequency of payability of interest payments" you have selected the concept "other", specify concept: destination of the borrowed capital. 20.- Operations subject to preferential tax regimes. Country of fiscal residence, type of currency of the country of fiscal residence, type of operation, in case that in the column "type of operation", you have selected any of the concepts of "other income" or "other payments", specify concept, in the case of income generated in participation with other entities, activity carried out by the entity in which it participates, operations with trust or with the entity or foreign figure legally transparent for tax purposes, description of the object of the trust, capacity in which it participates in the trust or in the entity or foreign figure legally transparent for tax purposes, indicate if it used a tax rate or exemption provided in any treaty that Mexico has entered into to avoid double taxation. Alphanumeric character data. Alphabetic characters only in uppercase. These texts cannot contain special signs (commas, brackets, parentheses, etc.).

Monday, January 29, 2024 DIARIO OFICIAL 159 Annex Data to provide 8.- List of contributions to be paid. Payment date, payment in installments (data of the free writing): date of presentation, letter of authorization for payment in installments: date. 11.- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico. Date on which the capital contribution was made in its subsidiary. 12.- Partners or shareholders who had shares or partnership interests. Holding period: from and to. 18.- Loans. Validity of the loan from and to. 20.- Operations subject to preferential tax regimes. Trust or entity or foreign figure legally transparent for tax purposes: validity from, trust or entity or foreign figure legally transparent for tax purposes: validity to. Ten alphanumeric characters corresponding to the date (two characters for the day, two for the month and four for the year, separated by slashes /, example 25/03/2022. These data cannot contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), they must consist only of digits from 0 to 9 and the slash /. Annex Data to provide 19.- Integration of fiscal losses of previous years. 2023 to 2013. For the purposes of this data, figures referring to the indicated data will be recorded. Numeric character data with four decimals. These data cannot contain special signs such as: peso sign, commas, parentheses, etc., they must consist only of digits from 0 to 9. Annex Data to provide 13.- Operations with related parties. The operation involves unique and valuable contributions (yes or no) in case of the affirmative, indicate in the annex called additional information, of which unique and valuable contributions they are, the operation is agreed upon as with independent parties in comparable operations (yes or no), the values of acts or activities for VAT were modified, or well, of the creditable VAT (deductions) as a consequence of a transfer pricing adjustment (rule 3.9.1.2. Section B, of the 2023 Fiscal Miscellaneous Resolution) (yes or no), indicate if it obtained benefit of the treaties to avoid double taxation (yes, no, n/a). 16.- Operations carried out with residents abroad. Mexico has a broad information exchange agreement with the country of the previous column (yes or no), indicate if it is a related party (yes or no), made withholding and payment for this operation (yes or no), applied the benefits of any treaty entered into by Mexico to avoid double taxation (yes or no). 18.- Loans. Was the effective beneficiary of the interest (yes or no), guaranteed the loan (yes or no), made placements abroad (yes or no).

160 DIARIO OFICIAL Monday, January 29, 2024 20.- Operations subject to preferential tax regimes. The accounting is available to the authority (yes or no), has any intermediate entity (yes or no), in the case of income generated in participation with other entities it has the information of the entity that generated income by participation with other entities (yes or no), operations with trust or with the entity or foreign figure legally transparent for tax purposes, indicate if the information is for the case of income generated in trusts and similar (yes or no). 21.- Deduction of net interest of the fiscal year (for the purposes of article 28, fraction XXXII of the Income Tax Law). It is located in any of the exceptions established to which it refers article 28, fraction XXXII of the Income Tax Law (yes or no). Two-character alphabetic data, (yes, no) in uppercase. These data cannot contain special signs (commas, brackets, parentheses, etc.). Annex Data to provide 8.- List of contributions to be paid. Number of the operation, payment in installments (data of the free writing) number of folio, number of letter of authorization for payment in installments. 10.- Derivative financial operations. Fiscal identification number or RFC. 11.- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico. Fiscal identification number. 12.- Partners or shareholders who had shares or partnership interests. Fiscal identification number or RFC. 13.- Operations with related parties. Fiscal identification number or RFC. 16.- Operations carried out with residents abroad. Fiscal identification number. 18. Loans. Fiscal identification number or RFC, number of the creditor's registration as a resident abroad before the SAT valid during the audited fiscal year, number of letter of authorization of the CNBV of the public offer abroad of securities issued in Mexico. 19.- Integration of fiscal losses of previous years. 2023 to 2013. 20.- Operations subject to preferential tax regimes. Fiscal identification number. 21.- Deduction of net interest of the fiscal year (for the purposes of article 28, fraction XXXII of the Income Tax Law). Fiscal identification number or RFC of each of the persons members of the group or of each related party. For the purposes of this data, figures referring to the indicated data will be recorded. Alphanumeric character data. Alphabetic characters only in uppercase. For the purposes of the RFC data of the annexes: 12.- partners or shareholders who had shares or partnership interests, 13.- operations with related parties and 19.- integration of fiscal losses of previous years, the data will be recorded according to the following characteristics: Data of 13 alphanumeric characters maximum, composed by: Four letters for natural persons, or underscore and three letters for legal persons. Six numeric characters corresponding to the date (two characters for the year, two for the month and two for the day). Three alphanumeric characters for homonymy. Use of alphabetic characters in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc., except the character &).

Monday, January 29, 2024 DIARIO OFICIAL 161 Content and characteristics for filling out the audit opinion. Data applicable to the audit opinion of: E. Investment Funds Identification Data Data to provide: Taxpayer, legal representative, public accountant. 42A000000 RFC (of the taxpayer). 42B000000 RFC (of the public accountant). 42B015000 RFC of the firm. 42C000000 RFC (of the legal representative). Data, RFC of the taxpayer, of the legal representative, of the public accountant and of the firm. Data of 13 alphanumeric characters maximum, composed by:

• Four letters for natural persons; or underscore and three letters for legal persons.
• Six numeric characters corresponding to the date, (two characters for year, two for month and two for the day).
• Three alphanumeric characters for homonymy. In the case that the legal representative is a resident abroad who does not have this data, the following will be recorded: REXT990101XXX. Use of alphabetic characters in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc., except the character &). 42A001000 Name or corporate name. 42A012000 Name of the taxpayer: 42B001000 Name (of the public accountant) (paternal surname, maternal surname, name(s)). 42B014000 Name of the firm. 42C001000 Name (of the legal representative) (paternal surname, maternal surname, name(s)). Data, full name of the taxpayer. In the case of natural persons, it will be recorded: paternal surname, maternal surname and name(s), of the legal representative, of the public accountant and of the firm. Alphanumeric character data. Alphabetic characters only in uppercase. 42B002000 CURP (of the public accountant). 42C004000 CURP (of the legal representative). Data of 18 alphanumeric characters maximum, composed by:
• Four alphabetic characters.
• Six numeric characters.
• Six alphabetic characters.
• One alphabetic or numeric character.
• One numeric character. Use of alphabetic characters in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc.).

162 OFFICIAL GAZETTE Monday, January 29, 2024 Taxpayer, legal representative, and public accountant domicile: 42A002000 Federative entity (of the taxpayer). 42B004000 Federative entity (of the public accountant). 42C005000 Federative entity (of the legal representative). 42C015000 Entity in which the notary is located (legal representative). Data chosen from a list (catalog). 42A003000 Borough or municipality (of the taxpayer). 42B005000 Borough or municipality (of the public accountant). 42C006000 Borough or municipality (of the legal representative). Complete borough or municipality data. Alphabetic character data. This data cannot contain special characters (commas, brackets, parentheses, etc.). 42A004000 Neighborhood or locality (of the taxpayer). 42B006000 Neighborhood or locality (of the public accountant). 42C007000 Neighborhood or locality (of the legal representative). Complete neighborhood or locality data. Alphanumeric character data. Alphabetic characters only in uppercase. This data cannot contain special characters (commas, brackets, parentheses, etc.). 42A005000 Postal code (of the taxpayer). 42B007000 Postal code (of the public accountant). 42C008000 Postal code (of the legal representative). Complete postal code data. Exact five-digit numeric data, without sign. This data cannot contain special characters (peso signs, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9. 42A006000 Street, exterior and interior number (of the taxpayer). 42B008000 Street, exterior and interior number (of the public accountant). 42C009000 Street, exterior and interior number (of the legal representative). Complete street and number data. Alphanumeric character data. Alphabetic characters only in uppercase. This data cannot contain special characters (commas, brackets, parentheses, etc.). 42A007000 City or population (of the taxpayer). 42B009000 City or population (of the public accountant). 42C010000 City or population (of the legal representative). Complete city or population data. Alphanumeric character data. Alphabetic characters only in uppercase. This data cannot contain special characters (commas, brackets, parentheses, etc.). 42A008000 Telephone (of the taxpayer). 42B010000 Telephone (of the public accountant or firm). 42C011000 Telephone (of the legal representative). Maximum twenty alphanumeric character data. This data cannot contain special characters (peso sign, commas, periods, brackets, parentheses, etc.) It must consist only of digits from 0 to 9.

Monday, January 29, 2024 OFFICIAL GAZETTE 163 42A009000 Email (of the taxpayer). 42B011000 Email (of the public accountant). 42B012000 Email of the tax mailbox. 42C012000 Email (of the legal representative) Alphanumeric character data. Alphabetic characters may be written in lowercase. This data may contain special characters (periods, hyphens, at sign, etc.). 42A010000 Name of the economic group to which it belongs. Text or name of the economic group, automatically assigned by SIPRED 2023 once the activity key for tax purposes is selected. 42A011000 Activity key for tax purposes. Economic activity or predominant activity data, also known as business line, automatically assigned by SIPRED 2023 once selected from a catalog. For the purposes of this data, the description made for this effect in Annex 6 of the Fiscal Miscellaneous Resolution valid for 2014 and its corresponding modifications must be taken into account. This text cannot contain special characters (commas, brackets, parentheses, etc.). 42C002000 National (legal representative). 42C003000 Foreigner (legal representative). Two alphabetic character data (yes or no). Use only alphabetic characters in uppercase. This text cannot contain special characters (commas, brackets, parentheses, etc.). 42C013000 Deed number (legal representative). 42C014000 Notary number (legal representative). Fifteen and ten alphanumeric character data maximum, without sign, respectively. This data cannot contain special characters (peso sign, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9. 42C016000 Date of power of attorney (legal representative). 42C017000 Date of appointment (legal representative). Data of the certification of the power of attorney and of the appointment to the position. This data will be composed of ten alphanumeric characters corresponding to the date of certification of the power of attorney (two for the day, two for the month, and four for the year separated by slashes /). 42B003000 Public accountant registration number. 42B014000 Firm registration number. For the purposes of this data, the number assigned by the General Administration of Federal Fiscal Audit to the registered public accountant and to their firm will be noted. Exact five-digit numeric data, without sign. This data cannot contain special characters (peso sign, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9. 42B013000 College to which the public accountant belongs. Data, name of the college to which the registered public accountant belongs. Alphanumeric character data. Alphabetic characters only in uppercase. This text cannot contain special characters (commas, brackets, parentheses, etc.).

164 OFFICIAL GAZETTE Monday, January 29, 2024 General data. Data to be provided: 42D000000 Competent authority. 42D001000 Headquarters to which the AGAF belongs. 42D002000 Administration. 42D003000 Obligated or optional. 42D008000 Type of fund. 42D018000 Type of special taxpayer. 42D025000 Type of opinion. 42D040000 It is about: 42D170000 They were carried out for the purpose of: 42D177000 In what capacity did it participate in any merger: 42D201000 In what capacity did it participate in any spin-off: 42D264000 Indicate the country where foreign resident companies paid the Income Tax credited by the taxpayer (1). 42D265000 Indicate the country where foreign resident companies paid the Income Tax credited by the taxpayer (2). 42D266000 Indicate the country where foreign resident companies paid the Income Tax credited by the taxpayer (3). 42D299000 In case of affirmative answer to the previous question, indicate the reason why the ISR tax incentive was no longer applied. 42D302000 (1) Corresponding to the month of: 42D305000 (2) Corresponding to the month of: 42D308000 (3) Corresponding to the month of: 42D311000 (4) Corresponding to the month of: 42D314000 (5) Corresponding to the month of: 42D317000 (6) Corresponding to the month of: 42D320000 (7) Corresponding to the month of: 42D323000 (8) Corresponding to the month of: 42D326000 (9) Corresponding to the month of: 42D329000 (10) Corresponding to the month of: 42D332000 (11) Corresponding to the month of: 42D335000 (12) Corresponding to the month of: 42D359000 (1) Corresponding to the month of: 42D362000 (2) Corresponding to the month of: 42D365000 (3) Corresponding to the month of: 42D368000 (4) Corresponding to the month of: 42D371000 (5) Corresponding to the month of: 42D374000 (6) Corresponding to the month of: 42D377000 (7) Corresponding to the month of: 42D380000 (8) Corresponding to the month of: 42D383000 (9) Corresponding to the month of: 42D386000 (10) Corresponding to the month of: 42D389000 (11) Corresponding to the month of:

Monday, January 29, 2024 OFFICIAL GAZETTE 165 42D392000 (12) Corresponding to the month of: 42D395000 What is your functional currency. 42D406000 In case of affirmative answer to the previous question, indicate the reason why the ISR tax incentive was no longer applied. 42D409000 (1) Corresponding to the month of: 42D412000 (2) Corresponding to the month of: 42D415000 (3) Corresponding to the month of: 42D418000 (4) Corresponding to the month of: 42D421000 (5) Corresponding to the month of: 42D424000 (6) Corresponding to the month of: 42D427000 (7) Corresponding to the month of: 42D430000 (8) Corresponding to the month of: 42D433000 (9) Corresponding to the month of: 42D436000 (10) Corresponding to the month of: 42D439000 (11) Corresponding to the month of: 42D442000 (12) Corresponding to the month of: 42D466000 (1) Corresponding to the month of: 42D469000 (2) Corresponding to the month of: 42D472000 (3) Corresponding to the month of: 42D475000 (4) Corresponding to the month of: 42D478000 (5) Corresponding to the month of: 42D481000 (6) Corresponding to the month of: 42D484000 (7) Corresponding to the month of: 42D487000 (8) Corresponding to the month of: 42D490000 (9) Corresponding to the month of: 42D493000 (10) Corresponding to the month of: 42D496000 (11) Corresponding to the month of: 42D499000 (12) Corresponding to the month of: 42D502000 What is your functional currency. Data automatically assigned by SIPRED 2023 once selected from a list (catalog). 42D021000 Start date of the fiscal year. 42D022000 End date of the fiscal year. 42D023000 Start date of the previous fiscal year. 42D024000 End date of the previous fiscal year. Data of the fiscal year being audited and of the previous fiscal year. Divided into start of the year and end of the year. These data will be composed of ten alphanumeric characters corresponding to the start date of the fiscal year (two for the day, two for the month, and four for the year separated by slashes /) and ten for the end date of the fiscal year, (two for the day, two for the month, and four for the year, separated by slashes /). Example: start end 01/01/2023 31/12/2023

166 OFFICIAL GAZETTE Monday, January 29, 2024 42D004000 Opted to audit its financial statements by taxable income (for the purposes of article 32-A of the CFF). 42D005000 Opted to audit its financial statements by the value of its assets (for the purposes of article 32-A of the CFF). 42D006000 Opted to audit its financial statements by the number of workers (for the purposes of article 32-A of the CFF). 42D009000 Is part of a partnership in participation. 42D010000 Is part of a trust. 42D016000 First audit. 42D017000 It is a company specialized in investment in energy, electricity, and infrastructure assets. 42D019000 Parent company. 42D020000 Subsidiary company. 42D031000 Carried out operations with related parties. 42D032000 If your answer was affirmative in index 42D031000 (must fill out annexes 12 and 13). 42D033000 Carried out operations with national related parties. 42D034000 Carried out operations with foreign related parties. 42D035000 It is a fiscally transparent foreign entity and/or a foreign legal figure. 42D036000 In the year, it decreased pending tax losses to be applied from previous years referred to in fraction II of article 9 of the LISR (in case of affirmative answer, must fill out annex 18). 42D037000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria of tax and customs provisions. 42D039000 Obtained any resolution from the SAT or SHCP that affected its tax situation during the year. 42D048000 Obtained any favorable resolution from jurisdictional authorities that affected its tax situation during the year (includes PTU). 42D055000 Has filed any means of defense against tax provisions. 42D058000 Is obliged to disclose reportable schemes for the fiscal year. 42D066000 Celebrated derivative financial operations that had tax effects during the year in the Income Tax (in case of affirmative answer, must fill out annex 9). 42D067000 Maintained permanent investments in subsidiaries, associates, and affiliates during the year (in case of affirmative answer, must fill out annex 10). 42D068000 Carried out operations with residents abroad (in case of affirmative answer, must fill out annex 15). 42D069000 Obtained loans during the year (in case of affirmative answer, must fill out annex 17). 42D070000 Has had changes in name or corporate name during the audited fiscal year. 42D071000 In case of affirmative answer to the previous index, it has the notices of change of name or corporate name before the federal taxpayer registry (for the purposes of article 29, fraction I of the RCFF), also specify the RFC and previous names. 42D077000 Has had changes in tax domicile during the audited fiscal year

Monday, January 29, 2024 OFFICIAL GAZETTE 167 42D078000 In case of affirmative answer to the previous index, it has all the notices of change of tax domicile (for the purposes of article 29, fraction III of the RCFF). 42D079000 Has updated economic activities and obligations during the audited fiscal year. 42D080000 In case of affirmative answer to the previous index, it has all the notices of update of economic activities and obligations (for the purposes of article 29, fraction VII RCFF). 42D081000 For the audited fiscal year, it has the notices of opening or closure carried out during the same of establishments, branches, premises, fixed or semi-fixed stalls, places where merchandise is stored, and in general any premises or establishment used for the performance of its activities (for the purposes of article 29, fraction VIII of the RCFF). 42D082000 During the year, notices of compensation of balances in favor were presented (for the purposes of article 23 CFF). 42D083000 Indicate if during the fiscal year its social shares, shares, or equivalent were sold by the taxpayer, if the same complied with what is established in article 26, fraction XI of the CFF. 42D084000 Has shareholders resident in the country. 42D085000 In case of affirmative answer to the previous index, they are registered in the federal taxpayer registry (for the purposes of article 27 CFF). 42D088000 Has employees. 42D096000 In case of negative answer to the question of index 42D088000, it has any personnel service contracts (outsourcing). 42D102000 Obtained loss from the alienation of accounts and documents receivable in the year. 42D103000 The accounts and documents receivable in the year were assigned as part of a restructuring or payment of dividends or profits. 42D105000 Kept accounting for the purposes of article 28 of the CFF, its regulations, and with article 32, fraction I of the LIVA. 42D106000 The supporting documentation of the records or entries is available at its tax domicile (for the purposes of article 28, fraction III of the CFF). 42D113000 Journal. 42D114000 Ledger. 42D115000 Minutes of partners' or shareholders' meetings. 42D116000 Partners or shareholders. 42D117000 The taxpayer participated in a restructuring in which the alienation of its shares at tax cost was authorized, or the deferral of the tax derived from the alienation of its shares within the group to which it belongs (for the purposes of article 24 of the LISR). 42D118000 The taxpayer participated in a restructuring in which an undue transmission of tax losses was generated (for the purposes of article 69-B Bis of the CFF). 42D120000 The taxpayer participated in an international restructuring by which it generated income subject to preferential tax regimes. 42D121000 Recognized or reported said income. 42D122000 The taxpayer changed its business model. 42D132000 Until December 31, 2014, it exercised the accumulation option provided for in article 50 of the LISR valid until 2013.

168 OFFICIAL GAZETTE Monday, January 29, 2024 42D133000 In case of affirmative answer, indicate if during the audited year it distributed dividends in favor of its shareholders. 42D139000 Indicate if it alienated shares or intangibles during the year. 42D141000 Is a related party. 42D143000 Is a related party. 42D145000 Is a related party. 42D147000 Is a related party. 42D149000 Is a related party. 42D154000 Made withholding. 42D156000 In case of having a tax loss in the alienation of shares, it presented notice within ten days following the date of the operation. 42D159000 Indicate if it transmitted monetary assets by more than 51%. 42D160000 Indicate if it carried out a refund or reduction of shares. 42D161000 Indicate if it refunded premium on share subscription. 42D165000 Indicate if it carried out a refund or reduction of shares derived from absorption of financial losses. 42D169000 Carried out derivative financial operations (for the purposes of article 20 of the LISR). 42D171000 In case of affirmative answer, it accumulated income from derivative financial operations. 42D173000 Made deductions related to derivative financial operations. 42D175000 Obtained losses in derivative financial operations with related parties under the terms of article 28, fraction XIX of the LISR. 42D252000 Maintained investments through trusts for the acquisition or construction of real estate (fibras). 42D253000 In case of affirmative answer to the previous index, it complied with all the requirements provided for in articles 187 and 188 of the LISR. 42D254000 Was part of a trust for the acquisition or construction of real estate (fibra). 42D255000 In case of affirmative answer to the previous index, it complied with all the requirements provided for in articles 187 and 188 of the LISR. 42D257000 Verified that the tax paid abroad and credited in the year actually corresponds to an Income Tax for which it has the right to its credit, in accordance with the general rules issued by the Tax Administration Service. 42D258000 The credited tax was paid directly by the taxpayer abroad. 42D263000 Regarding an Income Tax paid by foreign resident companies, consequence of a payment of dividends or profits distributed in favor of the taxpayer, it verified that all and each of the requirements provided for in the applicable tax regulations for its credit had been met. 42D267000 Credits only the Income Tax paid abroad in the year. 42D268000 Indicate if it credits a remainder of the Income Tax paid abroad corresponding to previous years.

Monday, January 29, 2024 OFFICIAL GAZETTE 169 42D269000 Carried out operations with preferential tax regimes, through entities or foreign legal figures that are fiscally transparent abroad (in case of affirmative answer, must fill out annex 19). 42D284000 Regarding the Value Added Tax transferred that had been withheld in accordance with article 1o.-A, it was credited in the payment declaration of the month following the declaration in which the withholding was made (for the purposes of article 5o., fraction IV of the LIVA). 42D285000 Regarding the Value Added Tax transferred that had been withheld in accordance with article 1o.-A of this Law, said withholding had been paid in the terms and deadlines established (for the purposes of article 5o., fraction IV of the LIVA). 42D286000 Applied the option of article 5o.-B of the LIVA for the proration of the unidentified tax with taxable activities, for which the 0% rate and exempt apply. 42D287000 Indicate if for the purposes of the determination of the definitive monthly payments of the Value Added Tax it credits tax at 100%. 42D288000 Say if it includes in the determination of the credit proportion, the income from interest collected from derivative financial operations. 42D289000 Made adjustments to the value of the creditable tax (for the purposes of article 5o.-A of the LIVA). 42D292000 Opted to apply the ISR tax incentive in the Decree of tax incentives for the northern border region, published in the DOF on December 31, 2018 (in case of affirmative answer, must fill out from index 42140124000000 to 42140152000000 of annex 14). 42D294000 Is registered in the beneficiary registry of the incentive for the northern border region. 42D298000 Ceased to apply the ISR tax incentive indicated in the Decree of tax incentives for the northern border region, published in the DOF on December 31, 2018. 42D301000 Submitted no later than the month following that in which it requested the cancellation, the complementary declarations of the provisional payments in which it applied the incentive and, if applicable, made the payment of the corresponding ISR. 42D339000 The seniority of the tax domicile, or of any branch, establishment, or other in the northern border region is less than 18 months. 42D342000 In addition to the northern border region incentive, it applied another tax treatment that grants it additional benefits or tax incentives, including exemptions or subsidies. 42D345000 Collaborated with the annual program of real-time verification for the purposes of article seventh, second paragraph, fraction IV, of the Decree of tax incentives for the northern border region, published in the DOF on December 30, 2020. 42D349000 Opted to apply the IVA tax incentive indicated in the Decree of tax incentives for the northern border region, published in the DOF on December 31, 2018. 42D351000 (a) alienation of goods. 42D352000 (b) provision of independent services. 42D353000 (c) granting of temporary use or enjoyment of goods. 42D354000 Ceased to apply the IVA tax incentive indicated in the Decree of tax incentives for the northern border region, published in the DOF on December 31, 2018.

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42D357000 Is a natural or legal person with business activities obligated to withhold for services for the purposes of Article 1, fraction IV of the VAT Law. 42D358000 In the event that the answer to the previous question is affirmative, indicate whether you opted to effect the VAT withholding at the reduced rate of 3% of the value of the consideration effectively paid. 42D396000 Is obligated to maintain volumetric control. 42D397000 Is an importer of a specific sector. 42D399000 Opted to apply the income tax incentive under the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020 (in case of affirmative answer, must complete from index 42140153000000 to 42140181000000 of annex 14). 42D401000 Is registered in the beneficiary registry of the incentive for the southern border region. 42D405000 Ceased to apply the income tax incentive indicated in the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 42D408000 Submitted by no later than the month following that in which the cancellation was requested, the complementary declarations of the provisional payments in which the incentive was applied and, if applicable, made the payment of the corresponding income tax. 42D446000 The seniority of the tax domicile, or of any branch, establishment or other in the southern border region is less than 18 months. 42D449000 In addition to the southern border region incentive, applied another tax treatment that grants additional benefits or tax incentives, including exemptions or subsidies. 42D452000 Collaborated with the annual program of real-time verification for the purposes of Article 7, second paragraph, fraction VI of the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 42D456000 Opted to apply the VAT incentive indicated in the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 42D458000 (a) alienation of goods. 42D459000 (b) provision of independent services. 42D460000 (c) granting of the use or temporary enjoyment of goods. 42D461000 Ceased to apply the VAT incentive indicated in the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 42D464000 Is a natural or legal person with business activities obligated to withhold for services for the purposes of Article 1, fraction IV of the VAT Law. 42D465000 In the event that the answer to the previous question is affirmative, indicate whether you opted to effect the VAT withholding at the reduced rate of 3% of the value of the consideration effectively paid. 42D503000 Is obligated to maintain volumetric control. 42D504000 Is an importer of a specific sector.

Two-character alphabetic data (yes or no) in uppercase. These data may not contain special signs (commas, brackets, parentheses, etc.).

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42D041000 The requirements established in the resolution (authorization or consultation) were met. 42D086000 Indicate whether you identified suppliers or clients with the definitive list issued by the SAT of operations presumably non-existent for the entire fiscal year reviewed. 42D087000 Indicate whether you verified that the operations with that client or supplier do not give fiscal effect for the purposes of Article 69-B of the CFF. 42D095000 Created a reserve for a pension or retirement fund for personnel or made changes to said fund (for the purposes of Articles 29 of the LISR and 65 of the RLISR). 42D107000 In the case of commission agents, performed the separation in their accounting and records of the operations carried out on their own account from those carried out on behalf of the principal (for the purposes of Articles 32, fraction II of the LIVA and 35 of the RLIVA). 42D108000 Issued and delivered fiscal receipts (for the purposes of Articles 32, fraction III of the LIVA, 20 and 74 of the RLIVA). 42D109000 Issued fiscal receipts for the withholding of the tax that is made in the cases provided for in Article 1-A, (for the purposes of Article 32, fraction V of the LIVA as well as with the applicable rules of the RMF for 2023). 42D110000 Provided monthly and in a timely manner to the tax authorities, information on the persons to whom taxes were withheld (for the purposes of Article 32, fraction V of the LIVA as well as with the applicable rules of the RMF for 2023). 42D111000 Provided monthly and in a timely manner to the tax authorities, information on the payment, withholding, credit and transfer of the Value Added Tax in operations with its suppliers, breaking down the value of the acts or activities by the rate at which the Value Added Tax was transferred or was transferred to it, including activities for which it was not obligated to pay (for the purposes of Article 32, fraction VIII of the LIVA, as well as with the applicable rules of the RMF for 2023). 42D119000 The taxpayer's actions related to the restructuring referred to in the previous index remained in the restructured group during the audited fiscal year. 42D123000 For the case of societies in debt instruments, indicate whether the investment portfolio is in turn composed of shares of foreign investment funds. 42D124000 If the answer is affirmative, indicate whether there was withholding of income tax, for the payment of interest to natural persons. 42D125000 If the answer is negative, indicate whether the natural persons were informed in the certificate, the amount of the real interest earned during the fiscal year in which the investment in said funds was maintained. 42D126000 For the case of societies in equity instruments, indicate whether the investment portfolio is in turn composed of shares of foreign investment funds. 42D127000 In case of affirmative answer, indicate whether the gains in the alienation of the shares of said foreign investment fund were considered taxable for natural persons. 42D128000 Indicate whether the gain that they obtained in the fiscal year in which they maintained their investment was informed to the natural persons in the certificate. 42D129000 Make payments of dividends or profits with non-negotiable named checks issued in the name of the partner or shareholder or through fund transfers to the partner or shareholder (for the purposes of Article 76, fraction XI, subsection a) of the LISR). 42D130000 Provide to the partners or shareholders to whom dividends were paid, a certificate indicating their amount, the withheld income tax, in which it is indicated whether the dividends come from any specific account or record (for the purposes of Article 76, fraction XI, subsection b) of the LISR). 42D131000 Inform the tax authorities of the loans, contributions for future capital increases or capital increases that they receive in cash, in national or foreign currency, greater than $600,000 (for the purposes of Articles 18, fraction XI and 76, fraction XVI of the LISR, as well as the applicable rules of the RMF for 2023). 42D138000 Keep a record of the operations carried out with securities issued in series (for the purposes of Articles 76, fraction VIII of the LISR and 111 of the RLISR).

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42D166000 In the case of fees or gratuities to administrators, commissioners, directors, general managers or members of the board of directors, of surveillance, advisory or any other kind, the requirements to which they are subject were met (for the purposes of Article 27, fraction IX of the LISR). 42D167000 In the case of loss from the alienation of shares and other securities, as well as financial losses arising from financial operations derived from capital referred to shares or share indices, the requirements established for their deduction were met (for the purposes of Article 28, fraction XVII of the LISR, as well as with the applicable rules of the RMF for 2023). 42D168000 In the case of the granting of the use or temporary enjoyment of automobiles, the requirements established for their deduction were met (for the purposes of Article 28, fraction XIII of the LISR). 42D203000 Transferred fiscal attributes such as fiscal losses, CUFIN, CUCA. 42D256000 Has the supporting documentation for the payment of income tax paid abroad that was credited. 42D259000 Complies with the requirements established in Article 5 of the LISR to credit income tax paid abroad. 42D270000 Has a transfer pricing study for the operations carried out. 42D272000 Credited tax paid in REFIPRES. 42D274000 Met all requirements to apply withholding income tax from REFIPRES. 42D276000 Indicate whether you declared tax on income subject to REFIPRES. 42D279000 The taxpayer made any payment to a resident abroad, in which the income tax corresponding to said resident abroad was covered by the taxpayer itself. 42D280000 Applied what is provided for in Article 1.13. of the Decree published in the DOF on December 26, 2013. 42D281000 Applied any treaty to avoid double taxation. 42D282000 Has the necessary documentation to prove residence in the country in question, in terms of Article 4 of the LISR. 42D283000 Met all requirements to apply a preferential withholding rate. 42D290000 In the case of net interest of the fiscal year, verified that the VAT credit derived from interest was met with the requirements established for its credit (for the purposes of Article 5, fraction I of the LIVA). 42D291000 Applied what is provided for for the purposes of Article 2.2. of the Decree published in the DOF on December 26, 2013. 42D340000 Has a branch, agency or any other establishment located within the border region, to which the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018, is applicable. 42D341000 Fell under the circumstances of Article 6, fraction XI of the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018. 42D356000 Fell under the circumstances of Articles 13, fraction IV of the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018. 42D447000 Has a branch, agency or any other establishment located within the border region, to which the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020, is applicable. 42D448000 Fell under the circumstances of Article 6, fraction XI of the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 42D463000 Fell under the circumstances of Articles 12, fraction V of the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020.

Three-character alphabetic data, (yes, no or n/a) in uppercase. These data may not contain special signs (commas, brackets, parentheses, etc.).

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42D043000 Date of letter 1. 42D045000 Date of letter 2. 42D047000 Date of letter 3. 42D050000 Date of resolution 1. 42D052000 Date of resolution 2. 42D054000 Date of resolution 3. 42D056000 Date of sending the multiple information declaration. (normal). 42D057000 Date of sending the multiple information declaration. (last complementary). 42D064000 Date of presentation of the normal information declaration. 42D065000 Date of presentation of the information declaration (last complementary). 42D178000 Date on which the merger took effect. 42D202000 Date on which the spin-off took effect. 42D248000 Date of commencement of liquidation. 42D296000 Date of authorization to apply the income tax incentive. 42D300000 Date on which the income tax incentive ceased to be applied for any of the previous circumstances. 42D303000 (1) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied. 42D306000 (2) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied. 42D309000 (3) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied. 42D312000 (4) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied. 42D315000 (5) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied. 42D318000 (6) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied. 42D321000 (7) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied. 42D324000 (8) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied. 42D327000 (9) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied. 42D330000 (10) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied. 42D333000 (11) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied. 42D336000 (12) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied. 42D346000 Date of presentation of the annual report of collaboration to the real-time verification program. 42D350000 Date of presentation of the notice of application of the VAT incentive indicated in the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018. 42D355000 Date on which the VAT incentive ceased to be applied. 42D360000 (1) Date of presentation of the remittance of the withheld VAT. 42D363000 (2) Date of presentation of the remittance of the withheld VAT. 42D366000 (3) Date of presentation of the remittance of the withheld VAT.

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42D369000 (4) Date of presentation of the remittance of the withheld VAT. 42D372000 (5) Date of presentation of the remittance of the withheld VAT. 42D375000 (6) Date of presentation of the remittance of the withheld VAT. 42D378000 (7) Date of presentation of the remittance of the withheld VAT. 42D381000 (8) Date of presentation of the remittance of the withheld VAT. 42D384000 (9) Date of presentation of the remittance of the withheld VAT. 42D387000 (10) Date of presentation of the remittance of the withheld VAT. 42D390000 (11) Date of presentation of the remittance of the withheld VAT. 42D393000 (12) Date of presentation of the remittance of the withheld VAT. 42D403000 Date of authorization to apply the income tax incentive. 42D407000 Date on which the income tax incentive ceased to be applied for any of the previous circumstances. 42D410000 (1) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied. 42D413000 (2) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied. 42D416000 (3) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied. 42D419000 (4) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied. 42D422000 (5) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied. 42D425000 (6) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied. 42D428000 (7) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied. 42D431000 (8) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied. 42D434000 (9) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied. 42D437000 (10) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied. 42D440000 (11) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied. 42D443000 (12) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied. 42D453000 Date of presentation of the annual report of collaboration to the real-time verification program. 42D457000 Date of presentation of the notice of application of the VAT incentive indicated in the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 42D462000 Date on which the VAT incentive ceased to be applied. 42D467000 (1) Date of presentation of the remittance of the withheld VAT. 42D470000 (2) Date of presentation of the remittance of the withheld VAT. 42D473000 (3) Date of presentation of the remittance of the withheld VAT. 42D476000 (4) Date of presentation of the remittance of the withheld VAT. 42D479000 (5) Date of presentation of the remittance of the withheld VAT. 42D482000 (6) Date of presentation of the remittance of the withheld VAT. 42D485000 (7) Date of presentation of the remittance of the withheld VAT.

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42D488000 (8) Date of presentation of the remittance of the withheld VAT. 42D491000 (9) Date of presentation of the remittance of the withheld VAT. 42D494000 (10) Date of presentation of the remittance of the withheld VAT. 42D497000 (11) Date of presentation of the remittance of the withheld VAT. 42D500000 (12) Date of presentation of the remittance of the withheld VAT.

Data of the date of the letter, of the resolution and of the sending of the multiple information declaration. These data will be composed of ten alphanumeric characters that correspond to the date of the letter, of the resolution and of the sending of the multiple information declaration (two for the day, two for the month and four for the year separated by slashes /).

42D011000 Name or corporate name of the settlor. 42D012000 Name or corporate name of the trustee. 42D013000 Name or corporate name of the beneficiary (1). 42D014000 Name or corporate name of the beneficiary (2). 42D015000 Name or corporate name of the beneficiary (3). 42D038000 Specify the number(s) of criterion(s). 42D042000 Number of letter 1. 42D044000 Number of letter 2. 42D046000 Number of letter 3. 42D049000 Number of resolution 1. 42D051000 Number of resolution 2. 42D053000 Number of resolution 3. 42D059000 Identification number (field 1). 42D060000 Identification number (field 2). 42D061000 Identification number (field 3). 42D062000 Identification number (field 4). 42D063000 Identification number (field 5). 42D140000 Name of buyer 1. 42D142000 Name of buyer 2. 42D144000 Name of buyer 3. 42D146000 Name of buyer 4. 42D148000 Name of buyer 5. 42D180000 Merger: name or corporate name. 42D182000 Merged 1: name or corporate name. 42D184000 Merged 2: name or corporate name. 42D186000 Merged 3: name or corporate name. 42D188000 Merged 4: name or corporate name. 42D190000 Merged 5: name or corporate name. 42D192000 Merged 6: name or corporate name. 42D194000 Merged 7: name or corporate name. 42D196000 Merged 8: name or corporate name. 42D198000 Merged 9: name or corporate name. 42D200000 Merged 10: name or corporate name 42D295000 Number of letter of authorization to apply the income tax incentive. 42D297000 Number or registration key in the beneficiary registry of the incentive for the northern border region. 42D338000 Indicate whether the applied tax incentive is for domicile, branch, establishment or other.

176 DIARIO OFICIAL Monday, January 29, 2024

42D343000 Benefit obtained, derived from the application of the tax incentive applied. 42D347000 Folio number in the receipt of presentation of the annual report of collaboration to the real-time verification program. 42D348000 Place of presentation of the annual report of collaboration to the real-time verification program. 42D398000 In case of affirmative answer to the previous index, indicate which one. 42D402000 Number of letter of authorization to apply the income tax incentive. 42D404000 Number or registration key in the beneficiary registry of the incentive for the southern border region. 42D445000 Indicate whether the applied tax incentive is for domicile, branch, establishment or other. 42D450000 Benefit obtained, derived from the application of the tax incentive applied. 42D454000 Folio number in the receipt of presentation of the annual report of collaboration to the real-time verification program. 42D455000 Place of presentation of the annual report of collaboration to the real-time verification program. 42D505000 In case of affirmative answer to the previous index, indicate which one.

Alphanumeric character data. These data may contain special signs (commas, periods, hyphens, slashes, brackets, parentheses, etc.).

42D026000 RFC 1. 42D027000 RFC 2. 42D028000 RFC 3. 42D029000 RFC 4. 42D030000 RFC 5. 42D072000 (specify previous name). 42D073000 (specify previous name). 42D074000 (specify previous name). 42D075000 (specify previous name). 42D076000 (specify previous name). 42D097000 (specify name of outsourcing company). 42D098000 (specify name of outsourcing company). 42D099000 (specify name of outsourcing company). 42D100000 (specify name of outsourcing company). 42D101000 (specify name of outsourcing company). 42D179000 Merger: RFC. 42D181000 Merged 1: RFC. 42D183000 Merged 2: RFC. 42D185000 Merged 3: RFC. 42D187000 Merged 4: RFC. 42D189000 Merged 5: RFC. 42D191000 Merged 6: RFC. 42D193000 Merged 7: RFC. 42D195000 Merged 8: RFC. 42D197000 Merged 9: RFC. 42D199000 Merged 10: RFC. 42D204000 Split 1: RFC.

Monday, January 29, 2024 OFFICIAL GAZETTE 177

42D208000 Split-off 2: RFC. 42D212000 Split-off 3: RFC. 42D216000 Split-off 4: RFC. 42D220000 Split-off 5: RFC. 42D224000 Split-off 6: RFC. 42D228000 Split-off 7: RFC. 42D232000 Split-off 8: RFC. 42D236000 Split-off 9: RFC. 42D240000 Split-off 10: RFC. 42D244000 Splitting-off entity: RFC. 42D249000 (liquidator 1 specify name, denomination or corporate name). 42D250000 (liquidator 2 specify name, denomination or corporate name). 42D251000 (liquidator 3 specify name, denomination or corporate name). Data, RFC. Alphanumeric data of up to 13 characters composed of:

• Four letters for individuals; or underscore and three letters for legal entities.
• Six numeric characters corresponding to the date (two characters for year, two for month, and two for day).
• Three alphanumeric characters for homonymy. Use of uppercase alphabetic characters. This data may not contain special characters (commas, brackets, parentheses, etc., except the character &).

42D007000 In the negative case for all questions in the indices 42D004000, 42D005000 and 42D006000 above, state the reason why you present the audit report. Alphanumeric data. These data may contain special characters (commas, periods, hyphens, slashes, brackets, parentheses, etc.).

42D089000 Number of workers. 42D090000 Total ISR withheld and paid on salaries. 42D091000 Total ISR withheld and paid on assimilated to salaries. 42D092000 Employment subsidy delivered in cash to workers in the exercise. 42D093000 Total income from salaries and wages and assimilated concepts. 42D094000 Total exempt income from salaries and wages. 42D104000 Amount of VAT that originated said operation. 42D112000 Amount of VAT withheld from you regarding services referred to in fraction IV of article 1o.-A of the LIVA. 42D134000 Distributed amount. 42D135000 Amount of distributed dividends from the net fiscal profit account. 42D136000 Amount considered as taxable income for Income Tax purposes, derived from gains from the alienation of shares, interest and annual inflation adjustment, corresponding to investments promoted until December 31, 2014 for which you exercised the accumulation option provided in article 50 of the LISR in force until that date. 42D137000 Amount considered as authorized deduction for Income Tax purposes, derived from losses from the alienation of shares, interest and annual inflation adjustment, corresponding to investments promoted until December 31, 2014 for which you exercised the accumulation option provided in article 50 of the LISR in force until that date.

178 OFFICIAL GAZETTE Monday, January 29, 2024

42D150000 Total income from sale of shares. 42D151000 Total income from sale of intangibles. 42D152000 Total average cost of alienated shares. 42D153000 Total original amount of adjusted investment. 42D155000 Amount of payment for the operation. 42D157000 Amount of pending fiscal loss to be amortized from alienation of shares and other securities whose yield is not interest under article 8 LISR. 42D158000 Deductible amount from financial derivative operations agreed outside recognized markets. 42D162000 Amount of refund or capital reduction effected. 42D163000 Income Tax derived from fraction I of article 78. 42D164000 Income Tax derived from fraction II of article 78. 42D172000 Indicate the amount of the corresponding accumulation. 42D174000 In the affirmative case, indicate the amount of the corresponding deduction. 42D176000 In the affirmative case, indicate the corresponding amount. 42D205000 Asset value: 42D206000 Liability value: 42D207000 Share capital value: 42D209000 Asset value: 42D210000 Liability value: 42D211000 Share capital value: 42D213000 Asset value: 42D214000 Liability value: 42D215000 Share capital value: 42D217000 Asset value: 42D218000 Liability value: 42D219000 Share capital value: 42D221000 Asset value: 42D222000 Liability value: 42D223000 Share capital value: 42D225000 Asset value: 42D226000 Liability value: 42D227000 Share capital value: 42D229000 Asset value: 42D230000 Liability value: 42D231000 Share capital value: 42D233000 Asset value: 42D234000 Liability value: 42D235000 Share capital value: 42D237000 Asset value: 42D238000 Liability value: 42D239000 Share capital value: 42D241000 Asset value: 42D242000 Liability value: 42D243000 Share capital value: 42D245000 Asset value: 42D246000 Liability value:

Monday, January 29, 2024 OFFICIAL GAZETTE 179

42D247000 Share capital value: 42D260000 Amount of ISR paid abroad derived from dividends or profits received from residents abroad. 42D261000 Amount of ISR paid abroad from source of wealth abroad. 42D262000 Amount of non-creditable and non-deductible ISR under article 5 of the LISR. 42D271000 Total taxable or gross income in the exercise from REFIPRES. 42D273000 Amount of tax credit for tax paid abroad. 42D275000 Amount of credit for withheld Income Tax. 42D277000 Amount of tax on income subject to REFIPRES. 42D278000 Amount of dividends or profits subject to preferential tax regimes under the tenth paragraph of article 177 LISR. 42D304000 (1) Amount paid in the supplementary declaration. 42D307000 (2) Amount paid in the supplementary declaration. 42D310000 (3) Amount paid in the supplementary declaration. 42D313000 (4) Amount paid in the supplementary declaration. 42D316000 (5) Amount paid in the supplementary declaration. 42D319000 (6) Amount paid in the supplementary declaration. 42D322000 (7) Amount paid in the supplementary declaration. 42D325000 (8) Amount paid in the supplementary declaration. 42D328000 (9) Amount paid in the supplementary declaration. 42D331000 (10) Amount paid in the supplementary declaration. 42D334000 (11) Amount paid in the supplementary declaration. 42D337000 (12) Amount paid in the supplementary declaration. 42D344000 Amount of the benefit. 42D361000 (1) Amount paid. 42D364000 (2) Amount paid. 42D367000 (3) Amount paid. 42D370000 (4) Amount paid. 42D373000 (5) Amount paid. 42D376000 (6) Amount paid. 42D379000 (7) Amount paid. 42D382000 (8) Amount paid. 42D385000 (9) Amount paid. 42D388000 (10) Amount paid. 42D391000 (11) Amount paid. 42D394000 (12) Amount paid. 42D411000 (1) Amount paid in the supplementary declaration. 42D414000 (2) Amount paid in the supplementary declaration. 42D417000 (3) Amount paid in the supplementary declaration. 42D420000 (4) Amount paid in the supplementary declaration. 42D423000 (5) Amount paid in the supplementary declaration. 42D426000 (6) Amount paid in the supplementary declaration. 42D429000 (7) Amount paid in the supplementary declaration. 42D432000 (8) Amount paid in the supplementary declaration. 42D435000 (9) Amount paid in the supplementary declaration. 42D438000 (10) Amount paid in the supplementary declaration. 42D441000 (11) Amount paid in the supplementary declaration.

180 OFFICIAL GAZETTE Monday, January 29, 2024

42D444000 (12) Amount paid in the supplementary declaration. 42D451000 Amount of the benefit. 42D468000 (1) Amount paid. 42D471000 (2) Amount paid. 42D474000 (3) Amount paid. 42D477000 (4) Amount paid. 42D480000 (5) Amount paid. 42D483000 (6) Amount paid. 42D486000 (7) Amount paid. 42D489000 (8) Amount paid. 42D492000 (9) Amount paid. 42D495000 (10) Amount paid. 42D498000 (11) Amount paid. 42D501000 (12) Amount paid. For the purposes of these data, figures of amounts referring to the indicated data will be entered. Numeric character data. Negative amounts must be presented with a negative sign, preceding the sign to said amount. For positive amounts, the sign will be omitted. These data may not contain special characters such as: peso sign, commas, periods, parentheses, etc., they must only consist of the digits 0 to 9. The amounts indicated must be noted in pesos, not in thousands of pesos.

42D293000 Indicate the percentage that the income of the immediate previous exercise obtained in the northern border region represents, with respect to the total income obtained outside of this. 42D400000 Indicate the percentage that the income of the immediate previous exercise obtained in the southern border region represents, with respect to the total income obtained outside of this. Numeric character data with two decimals. They will be noted with integers and two decimals, without the percentage sign.

Annex Data to provide 1.- General balance sheet. 2023 and 2022. 2.- Income statement. Total 2023 and 2022, related parties 2023 and 2022, unrelated parties 2023 and 2022. 3.- Statement of changes in equity. Contributed capital: share capital, unexhibited share capital, contributions for future capital increases formalized in shareholders' meeting, contributions for future capital increases formalized by its governing body (for the case of investment funds), premium on sale of shares, other contributed capital accounts, earned capital: capital reserves, reserve for acquisition of own shares, result of previous exercises, result from valuation of cash flow hedging instruments, result from evaluation of permanent investments in shares of promoted companies, other earned capital accounts, net profit, net loss and total equity.

Monday, January 29, 2024 OFFICIAL GAZETTE 181

4.- Investment portfolio valuation statement. Quantity of titles operated, total acquisition cost, total fair value or book value. 5.- Comparative analysis of income statement accounts. 2023 and 2022, related parties and unrelated parties 2023 and 2022, taxable or deductible for ISR: 2023 and 2022, non-taxable or not subject to ISR (income) non-deductible (expenses) for ISR: 2023 and 2022. 6.- List of contributions owed by the taxpayer as direct subject or in its capacity as withholding agent. Taxable base, contribution determined by audit owed or in favor, contribution owed or balance in favor determined by the taxpayer, differences and insignificant differences not investigated by audit. 7.- List of contributions to be paid. Amount corresponding to the fiscal exercise audited, amount from previous exercises, total contributions to be paid, amount of the contribution in litigation. 8.- Reconciliation between accounting and fiscal result for Income Tax purposes. 2023 and 2022. 9.- Financial derivative operations. Sum of notionals, profit by counterparty, loss by counterparty, net effect. 10.- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico. Amount of investment, amount of profits (losses) from previous exercises in the percentage of participation, amount of profit (loss) of the exercise in the percentage of participation, value of the investment. 11.- Partners or shareholders who had shares or partnership interests. Amount of contributions that are not premium on subscription of shares, amount of capital withdrawals, amount of loans made and received, amount of premium on subscription of shares. 12.- Transactions with related parties. Value of the operation and/or investment for tax purposes (even with zero value), amount of taxpayer's fiscal adjustment so that the operation would be considered agreed as with independent parties in comparable operations, modified amount. 13.- Taxpayer information on its transactions with related parties. Data to provide. 14.- Informative data. Amount. 15.- Operations carried out with residents abroad. Amount of the operation, ISR withholding determined by audit, ISR withheld paid, difference. 16.- Investments. MOI at the beginning of the exercise, balance pending to deduct at the beginning of the exercise, plus: MOI of acquisitions during the exercise, minus: alienations and/or write-offs in the exercise, minus: deduction in the exercise, minus: immediate deduction in the exercise, balance pending to deduct at the end of the exercise. 17.- Loans. Outstanding loan balance as of December 31, 2022, total amount of interest paid and/or accrued, ISR withheld in the exercise, outstanding balance as of December 31, 2023, total amount of interests deducted in the audited exercise.

182 OFFICIAL GAZETTE Monday, January 29, 2024

19.- Operations subject to preferential tax regimes. Total amount of fiscal profits or losses in the shareholding participation, total income taxable or gross in the exercise, direct participation or average indirect participation per day of the taxpayer in the exercise (percentage): amount, contributions and refunds: total amount of investments or contributions made during the exercise, contributions and refunds: total amount of capital refunds received during the exercise, data of the entity located in preferential tax regime: total fiscal profits or losses of the exercise, data of the entity located in preferential tax regime: total distributed profits in the exercise, data of the entity located in preferential tax regime: total amount of assets not subject to business activity, data of the entity located in preferential tax regime: total amount of assets subject to business activity, tax on income subject to REFIPRES. 20.- Deduction of net interest of the exercise (for the purposes of article 28, fraction XXXII of the LISR). Amount of taxable income of the previous fiscal year of each of the persons members of the group or of each related party, amount of taxable income of the previous fiscal year of the taxpayer, total taxable income of the previous fiscal year of the taxpayer and all persons members of the group or all related parties, taxpayer's deduction limit, total of accrued interests that derive from debts (deductible amounts), net interest pending to deduct from previous exercises (applicable from exercise 2021), total of interest income accrued, net interest, fiscal profit (loss), total of accrued interests that derive from debts (deductible amounts), total amount deducted from fixed assets, total amount deducted from deferred expenses, total amount deducted from deferred charges, total amount deducted from expenditures made in pre-operational periods, adjusted fiscal profit, net interest limit, non-deductible interest. Note: The order of these data is only informative, for capture refer to the guide format. For the purposes of these data, figures of amounts referring to the indicated data will be entered. Numeric character data. Negative amounts must be presented with a negative sign, preceding the sign to said amount. For positive amounts, the sign will be omitted. These data may not contain special characters such as: peso sign, commas, periods, parentheses, etc., they must only consist of the digits 0 to 9. The amounts indicated must be noted in pesos, not in thousands of pesos.

Monday, January 29, 2024 OFFICIAL GAZETTE 183

Annex Data to provide 4.1.- Notes to financial statements. Text referring to the notes to the financial statements. 6.1.- Declaration. Text referring to the declaration. Alphanumeric data. These texts may contain special characters (peso sign, commas, periods, hyphens, parentheses, etc.). Alphabetic text must be used only in uppercase letters.

Annex Data to provide 4.- Investment portfolio valuation statement. Percentage of participation, valuation rate. 6.- List of contributions owed by the taxpayer as direct subject or in its capacity as withholding agent. Rate, tariff or fee. 9.- Financial derivative operations. Percentage of cash settlement, percentage of in-kind settlement, proportion that represents of taxable income and/or authorized deductions. 10.- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico. Percentage of participation in the capital of the entity. 11.- Partners or shareholders who had shares or partnership interests. Percentage of partner or shareholder participation in the exercise, percentage of agreed interest rate in case of received loans. 15.- Operations carried out with residents abroad. Rate. 17.- Loans Percentage of interest rate, ISR withholding rate. 19.- Operations subject to preferential tax regimes. Effective rate of Income Tax paid abroad (less than 75% of that which would be paid in Mexico), direct participation or average indirect participation per day of the taxpayer in the exercise (percentage): percentage, preferential rate by treaty. 20.- Deduction of net interest of the exercise (for the purposes of article 28, fraction XXXII of the LISR). Proportion of income. For the purposes of these data, figures referring to the indicated data will be entered. Alphanumeric character data with decimals. Amounts representing percentages will be noted with integers and two decimals, without the percentage sign. These data may not contain special characters such as: peso sign, commas, parentheses, etc., they must only consist of the digits 0 to 9.

184 OFFICIAL GAZETTE Monday, January 29, 2024

Annex Data to provide 4.- Investment portfolio valuation statement. Issuer, series, type of security, qualification or marketability, quantity of titles operated, quantity of titles liquidated, total titles of the issuance, average unit acquisition cost, unit fair value or book value, days to maturity. 7.- List of contributions to be paid. Credit institution or SAT and payment in installments (data of the free writing): receiving administration. 9.- Financial derivative operations. Country of residence, number of contracts entered into, concept of financial derivative operations (for the purposes of article 16-A of the CFF), type of financial derivative operations (for the purposes of article 20 of the LISR), type of market, name of the market. 10.- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico. Country of fiscal residence of the entity, method of payment (fund transfer, capitalization of credits or debts, etc.). 11.- Partners or shareholders who had shares or partnership interests. Country of residence for tax purposes, destination of the loan, method of payment (fund transfer, capitalization of credits or debt, etc.). 12.- Transactions with related parties. Type of operation, in case that in the column "type of operation", you have selected any of the concepts of "other income" or "other payments" specify concept, country of residence, transfer pricing method applied. 15.- Operations carried out with residents abroad. Type of operation, in case that in the column "type of operation", you have selected any of the concepts of "other income" or "other payments", specify concept, country of residence 17.- Loans Type of financing, in case that in the column "type of financing" you have selected the concept "other", specify concept: country of residence for tax purposes, type of currency, denomination of the interest rate, frequency of accrual of interest payment, in case that in the column "frequency of accrual of interest payment" you have selected the concept "other", specify concept: destination of the borrowed capital. 19.- Operations subject to preferential tax regimes. Country of fiscal residence, type of currency of the country of fiscal residence, type of operation, in case that in the column "type of operation", you have selected any of the concepts of "other income" or "other payments", specify concept, in the case of income generated in participation with other entities, activity carried out by the entity in which it participates, operations with trust or with the entity or foreign figure legally transparent for tax purposes, description of the object of the trust, capacity in which it participates in the trust or in the entity or foreign figure legally transparent for tax purposes, indicate if you used a tax rate or exemption provided in any treaty that Mexico has entered into to avoid double taxation. Alphanumeric data. Alphabetic characters only in uppercase. These texts may not contain special characters (commas, brackets, parentheses, etc.).

Monday, January 29, 2024 OFFICIAL GAZETTE 185 Annex Data to be Provided 7.- List of contributions to be paid. Payment date, installment payments (data from the free-form document): date of submission, payment authorization letter: date. 10.- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico. Date on which the capital contribution was made to your subsidiary. 11.- Partners or shareholders who held shares or partnership interests. Holding period: from and to. 17.- Loans. Validity of the loan from and to. 19.- Operations subject to preferential tax regimes. Trust or entity or foreign legal figure fiscally transparent: validity of, trust or entity or foreign legal figure fiscally transparent: validity to. Ten alphanumeric characters corresponding to the date (two characters for the day, two for the month, and four for the year, separated by slashes /, example 25/03/2018. These data may not contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), they must consist only of digits from 0 to 9 and the slash /. Annex Data to be Provided 18.- Integration of tax losses from previous years. 2023 to 2013. For the purposes of this data, figures referring to the indicated data will be recorded. Numeric character data with four decimal places. These data may not contain special signs such as: peso sign, commas, parentheses, etc., they must consist only of digits from 0 to 9. Annex Data to be Provided 12.- Operations with related parties. The operation involves unique and valuable contributions (yes or no), if affirmative, indicate in the annex called additional information, which unique and valuable contributions are involved, the operation is agreed upon as with independent parties in comparable operations (yes or no), were the values of acts or activities for VAT, or rather, creditable VAT (deductions) modified as a consequence of a transfer pricing adjustment (rule 3.9.1.2., Section B, of the RMF 2023) (yes or no), indicate if you obtained the benefit of treaties to avoid double taxation (yes, no, n/a). 15.- Operations carried out with residents abroad. Mexico has a broad agreement on the exchange of information with the country in the previous column (yes or no), indicate if it is a related party (yes or no), did you withhold and remit for this operation (yes or no), did you apply the benefits of any treaty concluded by Mexico to avoid double taxation (yes or no). 17.- Loans. Were you the effective beneficiary of the interest (yes or no), guaranteed the loan (yes or no), did you place funds abroad (yes or no). 18.- Integration of tax losses from previous years. 2023 to 2013.

186 OFFICIAL GAZETTE Monday, January 29, 2024 19.- Operations subject to preferential tax regimes. The accounting records are available to the authority (yes or no), do you have any intermediary entity (yes or no), in the case of income generated in participation with other entities, do you have the information of the entity that generated income by participation with other entities (yes or no), operations with trust or with the entity or foreign legal figure fiscally transparent, indicate if the information is for the case of income generated in trusts and similar (yes or no). 20.- Deduction of net interest of the year (for the purposes of article 28, fraction XXXII of the LISR). Are you located in any of the exceptions established in article 28, fraction XXXII of the LISR (yes or no). Data of two alphabetic characters, (yes, no) in uppercase. Data of two alphabetic characters, (yes, no or n/a) in uppercase. These data may not contain special signs (commas, brackets, parentheses, etc.). Annex Data to be Provided 7.- List of contributions to be paid. Number of the operation; installment payments (data from the free-form document): folio number, payment authorization letter: number. 9.- Derivative financial operations. Tax identification number or RFC. 10.- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico. Tax identification number. 11.- Partners or shareholders who held shares or partnership interests. Tax identification number or RFC. 12.- Operations with related parties Tax identification number or RFC. 15.- Operations carried out with residents abroad. Tax identification number. 17. Loans. Tax identification number or RFC, number of registration of the creditor resident abroad before the SAT valid during the audited year, number of authorization letter of the CNBV of the public offer abroad of securities issued in Mexico. 18.- Integration of tax losses from previous years. 2023 to 2013. 19.- Operations subject to preferential tax regimes. Tax identification number. 20.- Deduction of net interest of the year (for the purposes of article 28, fraction XXXII of the LISR). Tax identification number or RFC of each of the persons members of the group or of each related party. For the purpose of this data, figures referring to the indicated data will be recorded. Alphanumeric character data. Alphabetic characters only in uppercase. For the purpose of the RFC data of annexes 11.- partners or shareholders who held shares or partnership interests, 12.- operations with related parties and 18.- integration of tax losses from previous years, the data will be recorded according to the following characteristics: Data of 13 alphanumeric characters maximum, composed of: Four letters for natural persons, or underscore and three letters for legal persons. Six numeric characters corresponding to the date (two characters for the year, two for the month, and two for the day). Three alphanumeric characters for homonymy. Use of alphabetic characters in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc., except the character &).

Monday, January 29, 2024 OFFICIAL GAZETTE 187 A. Format Guide for the Presentation of the Fiscal Audit Report of Financial Statements General, for the fiscal year of 2023. Index Concept Data to be Provided Taxpayer Identification Data 01A000000 RFC: 01A001000 Name (paternal surname, maternal surname, name(s)), denomination or corporate name: 01A002000 CURP: Tax Domicile: 01A003000 Federative Entity: 01A004000 Borough or Municipality: 01A005000 Neighborhood or Locality: 01A006000 Postal Code: 01A007000 Street, exterior and interior number: 01A008000 City or Population: 01A009000 Telephone: 01A010000 Email: 01A011000 Name of the economic group to which it belongs: 01A012000 Activity key for tax purposes: Taxpayer Declaration: I declare that the information provided in this document, reflects the real operations I carried out during the year, which are registered in accounting and are supported by supporting documentation. 01A013000 Name of the Taxpayer:

188 OFFICIAL GAZETTE Monday, January 29, 2024 Public Accountant Identification Data 01B000000 RFC: 01B001000 Name (paternal surname, maternal surname, name(s)): 01B002000 CURP: 01B003000 Registration Number: Tax Domicile: 01B004000 Federative Entity: 01B005000 Borough or Municipality: 01B006000 Neighborhood or Locality: 01B007000 Postal Code: 01B008000 Street, exterior and interior number: 01B009000 City or Population: 01B010000 Telephone of the CPI or Firm: 01B011000 Email: 01B012000 Email of the Tax Box: 01B013000 College to which it belongs: 01B014000 Name of the Firm: 01B015000 RFC of the Firm: 01B016000 Registration Number of the Firm: Declaration of the Public Accountant who audited: I declare that the information provided by the cited taxpayer, is contained in books, records, documents and declarations in the possession of the taxpayer himself, which I examined, as I manifest in the independent auditor's report and in the report on the review of the taxpayer's tax situation that I attach. 01B017000 Name of the Public Accountant who audited:

Monday, January 29, 2024 OFFICIAL GAZETTE 189 Legal Representative Identification Data 01C000000 RFC: 01C001000 Name (paternal surname, maternal surname, name(s)): 01C002000 National: 01C003000 Foreigner: 01C004000 CURP: Tax Domicile: 01C005000 Federative Entity: 01C006000 Borough or Municipality: 01C007000 Neighborhood or Locality: 01C008000 Postal Code: 01C009000 Street, exterior and interior number: 01C010000 City or Population: 01C011000 Telephone: 01C012000 Email: 01C013000 Deed Number: 01C014000 Notary Number: 01C015000 Entity in which the Notary is located: 01C016000 Date of Power of Attorney: 01C017000 Date of Appointment: Declaration of the Legal Representative: I declare that the information provided in this document, reflects the real operations carried out by my represented party during the year, which are registered in accounting and are supported by supporting documentation. 01C018000 Name of the Legal Representative:

190 OFFICIAL GAZETTE Monday, January 29, 2024 Index Concept Data to be Provided General Data 01D000000 Competent Authority: 01D001000 Headquarters to which the ADAF belongs: 01D002000 General Administration and/or ADAF: 01D003000 Obligated or optional: 01D004000 Opted to audit its financial statements by taxable income (for the purposes of article 32-A of the CFF). 01D005000 Opted to audit its financial statements by the value of its assets (for the purposes of article 32-A of the CFF). 01D006000 Opted to audit its financial statements by the number of workers (for the purposes of article 32-A of the CFF). 01D007000 In case of negative answer to all questions in indices 01D004000, 01D005000 and 01D006000 above, mention the reason why it presents the audit report. 01D008000 Is part of a partnership in participation. 01D009000 Is part of a trust. In case of affirmative answer to the previous index, indicate denomination or corporate name of the trust: 01D010000 Denomination or corporate name settlor. 01D011000 Denomination or corporate name trustee. 01D012000 Denomination or corporate name beneficiary (1). 01D013000 Denomination or corporate name beneficiary (2). 01D014000 Denomination or corporate name beneficiary (3). 01D015000 First audit. 01D016000 It is a company specialized in investment in energy, electricity and infrastructure assets. 01D017000 Carried out construction works. 01D018000 In case of affirmative answer to the previous index, accumulated income for the purposes of article 17, fraction IV of the LISR. 01D019000 Maquiladora industry. 01D020000 Type of special taxpayer. 01D021000 Subsidiary company. 01D022000 Parent company. 01D023000 Cooperative society. 01D024000 Start of operations. 01D025000 Start date of the fiscal year. 01D026000 End date of the fiscal year. 01D027000 Start date of the previous fiscal year.

Monday, January 29, 2024 OFFICIAL GAZETTE 191 01D028000 End date of the previous fiscal year. 01D029000 Select the costing system used for tax purposes: In case of having selected any costing system, it will be as follows: 01D030000 Cost of sales: uses the absorption costing system for tax purposes and the acquisition cost valuation method for accounting purposes (historical costs) (in case of affirmative answer must fill from index 01060000000000 to 01060030000000 of Annex 6). 01D031000 Cost of sales: uses the absorption costing system for tax purposes (estimated predetermined costs) (in case of affirmative answer must fill from index 01060000000000 to 01060030000000 of Annex 6). 01D032000 Cost of sales: uses the absorption costing system for tax purposes and the standard cost valuation method for accounting purposes (in case of affirmative answer must fill from index 01060000000000 to 01060030000000 of Annex 6). 01D033000 Cost of sales: uses a system different from the above (in case of affirmative answer must fill from index 01060031000000 to 01060040000000 of Annex 6). 01D034000 Type of opinion. 01D035000 Statement of cash flows. Used the indirect method (in case of affirmative answer must fill from index 01040000000000 to 01040050000000 of Annex 4). 01D036000 Statement of cash flows. Used the direct method (in case of affirmative answer must fill from index 01040051000000 to 01040089000000 of Annex 4). Indicate the RFC of the natural or legal person(s) who advised the taxpayer fiscally, through a written opinion: 01D037000 RFC 1: 01D038000 RFC 2: 01D039000 RFC 3: 01D040000 RFC 4: 01D041000 RFC 5: Tax Effects 01D042000 Carried out operations with related parties. 01D043000 If your answer was affirmative in index 01D042000 (must fill annexes 16 and 17). 01D044000 Carried out operations with national related parties. 01D045000 Carried out operations with foreign related parties. 01D046000 It is a fiscally transparent foreign entity and/or a foreign legal figure. 01D047000 In the year, tax losses pending application from previous years referred to in article 9, fraction II of the LISR were reduced (in case of affirmative answer must fill Annex 23). 01D048000 Regarding companies that have had the character of holding companies, the loss from the alienation of shares in any subsequent year to 2015 was reduced (for the purposes of article two, fraction IX, last paragraph of the transitional provisions of the LISR effective from January 1 of 2016).

192 OFFICIAL GAZETTE Monday, January 29, 2024 01D049000 In case of affirmative answer to the previous index, indicate if you liquidated the total amount of the deferred tax (for the purposes of article two, fraction IX, last paragraph of the transitional provisions of the LISR effective from January 1 of 2016). 01D050000 Applied what is established in rule 11.7.1.20. of the 3a RMRMF 2016. 01D051000 Applied what is established in rule 3.23.22. of the RMF 2017. 01D052000 Applied what is established in rule 3.23.15. of the RMF 2018. 01D053000 Applied what is established in rule 3.23.15. of the RMF 2019. 01D054000 Applied what is established in rule 3.23.14. of the RMF 2020. 01D055000 Applied what is established in rule 3.23.14. of the RMF 2021. 01D056000 Applied what is established in rule 3.23.8. of the RMF 2022. 01D057000 Applied what is established in rule 3.23.8. of the RMF 2023. 01D058000 Applied what is established in rule 11.7.1.19. of the 3a RMRMF 2016. 01D059000 Applied what is established in the fifth transitional provision of the RMF 2017. 01D060000 Applied what is established in the thirtieth transitional provision of the RMF 2018. 01D061000 Indicate if the taxpayer applied the procedures established in article 22 of the LISR. In case the answer to the previous question is affirmative, indicate the following: 01D062000 Name of the issuer of the shares that were alienated. 01D063000 Percentage of participation in the capital of the issuer of the shares that were alienated. 01D064000 Sale price of the alienated shares. 01D065000 Amount of profit or (loss) determined by the alienation of the shares. 01D066000 Indicate if the acquirer of the alienated shares is a related party. 01D067000 The taxpayer has losses from the alienation of shares pending application at the end of the year. 01D068000 In case your answer to the previous question is affirmative, indicate the amount of the loss from the alienation of shares updated at the end of the year. Other Aspects 01D069000 The taxpayer applied criteria contrary to those published in the DOF as criteria non-binding of tax and customs provisions. 01D070000 Specify the number(s) of criterion/criteria. 01D071000 Obtained any resolution from the SAT, the SHCP or the PRODECON that affected its tax situation during the year. In case of affirmative answer to the previous index, indicate the following: 01D072000 It is: 01D073000 The requirements established in the resolution were met (authorization or consultation). 01D074000 Letter number 1. 01D075000 Date of letter 1. 01D076000 Letter number 2. 01D077000 Date of letter 2. 01D078000 Letter number 3. 01D079000 Date of letter 3. 01D080000 Obtained any favorable resolution from jurisdictional authorities that affected its tax situation during the year (includes PTU).

Monday, January 29, 2024 OFFICIAL GAZETTE 193 In case of affirmative answer to the previous index, indicate the number and date of the resolution: 01D081000 Resolution number 1. 01D082000 Date of resolution 1. 01D083000 Resolution number 2. 01D084000 Date of resolution 2. 01D085000 Resolution number 3. 01D086000 Date of resolution 3. 01D087000 Has filed any means of defense against tax provisions. In case of affirmative answer to the previous index, clarify through the annex called additional information, the contested tax provision, the means of defense filed as well as the status of the means of defense filed at the end of the year. 01D088000 Date of submission of the multiple information declaration. (normal) 01D089000 Date of submission of the multiple information declaration. (last complementary) 01D090000 Is obliged to disclose for the fiscal year, reportable schemes. In case of affirmative answer to the previous index, indicate the following: Identification number granted by the SAT to the reportable scheme. 01D091000 Identification number (field 1): 01D092000 Identification number (field 2): 01D093000 Identification number (field 3): 01D094000 Identification number (field 4): 01D095000 Identification number (field 5): 01D096000 Date of submission of the normal information declaration: 01D097000 Date of submission of the information declaration (last complementary): Operations with residents abroad 01D098000 Celebrated derivative financial operations that had tax effects during the year in the Income Tax (in case of affirmative answer must fill Annex 12). 01D099000 Maintained permanent investments in subsidiaries, associates and affiliates during the year (in case of affirmative answer must fill Annex 13). 01D100000 Carried out operations with residents abroad (in case of affirmative answer must fill Annex 19). 01D101000 Maintained balances receivable and payable in national and foreign currency during the year (in case of affirmative answer must fill Annex 21). 01D102000 Obtained loans during the year (in case of affirmative answer must fill Annex 22). Taxpayer tax diagnosis General tax aspects 01D103000 Has had changes in denomination or corporate name during the audited fiscal year. 01D104000 In case of affirmative answer to the previous index, has the notices of change of denomination or corporate name before the Federal Taxpayer Registry (for the purposes of article 29, fraction I of the RCFF), also specify the RFC and previous names. 01D105000 (Specify previous name).

194 OFFICIAL GAZETTE Monday, January 29, 2024 01D106000 (Specify previous name). 01D107000 (Specify previous name). 01D108000 (Specify previous name). 01D109000 (Specify previous name). 01D110000 Has had changes in tax domicile during the audited fiscal year. 01D111000 In case of affirmative answer to the previous index, has all notices of change of tax domicile (for the purposes of article 29, fraction III of the RCFF). 01D112000 Has updated economic activities and obligations during the audited fiscal year. 01D113000 In case of affirmative answer to the previous index, has all notices of update of economic activities and obligations (for the purposes of article 29, fraction VII RCFF). 01D114000 For the audited fiscal year, has the notices of opening or closure carried out during the same of establishments, branches, premises, fixed or semi-fixed stalls, places where merchandise is stored and in general any premises or establishment used for the performance of its activities (for the purposes of article 29, fraction VIII of the RCFF). 01D115000 During the year, notices of compensation of balances in favor were presented (for the purposes of article 23 of the CFF). 01D116000 Indicate if during the fiscal year its partnership interests, shares or equivalent were sold by the taxpayer, if it complied with what is provided in article 26, fraction XI of the CFF. Note: in case of affirmative answer to the previous index, describe how it gave compliance and with what documentation it proves it, through the annex called additional information of the audit. 01D117000 Has shareholders resident in the country. 01D118000 In case of affirmative answer to the previous index, they are registered in the Federal Taxpayer Registry (for the purposes of article 27 of the CFF). 01D119000 Is obliged to request the registration in the RFC of its partners or shareholders resident abroad (for the purposes of article 27 of the CFF). 01D120000 In case of affirmative answer to the previous index, they are registered in the Federal Taxpayer Registry. 01D121000 Has inventories registered in its accounting. 01D122000 In case of affirmative answer, maintains control of inventories of merchandise, raw materials, work in progress and finished products, as appropriate (for the purposes of article 76, fraction XIV of the LISR). 01D123000 Indicate if you identified suppliers or customers with the definitive list issued by the SAT of presumably non-existent operations for the entire audited fiscal year. 01D124000 Indicate if you verified that the operations with that customer or supplier do not get fiscal effect in accordance with article 69-B of the CFF. 01D125000 Carried out operations with the general public. 01D126000 Has employees. In case of affirmative answer to the question of the previous index, indicate: 01D127000 Number of workers. 01D128000 Total ISR withheld and remitted for salaries. 01D129000 Total ISR withheld and remitted for assimilated to salaries. 01D130000 Employment subsidy delivered in cash to workers in the year.

Monday, January 29, 2024 OFFICIAL GAZETTE 195

01D131000 Total income from salaries and wages and assimilated concepts. 01D132000 Total exempt income from salaries and wages. 01D133000 I create a reserve for a pension or retirement fund for personnel or make changes to said fund (for the purposes of articles 29 of the Income Tax Law and 65 of the Income Tax Law Regulations). 01D134000 In the event of a negative answer to index 01D126000, do you have any personnel service contracts (outsourcing). In the event of having any personnel service contracts (outsourcing), indicate the Tax ID (RFC) and name of the company(ies) that provide(s) the personnel services (outsourcing). 01D135000 (Specify name of outsourcing company). 01D136000 (Specify name of outsourcing company). 01D137000 (Specify name of outsourcing company). 01D138000 (Specify name of outsourcing company). 01D139000 (Specify name of outsourcing company). Obtained income from: 01D140000 Sale of goods. 01D141000 Provision of services. 01D142000 Granting of temporary use or enjoyment of goods. 01D143000 Dividends obtained from residents abroad without a permanent establishment in Mexico. 01D144000 Dividends obtained from residents abroad subject to preferential tax regimes. 01D145000 Others, if affirmative specify below: 01D146000 (Specify). 01D147000 (Specify). 01D148000 (Specify). 01D149000 Obtained loss from the sale of accounts and documents receivable during the fiscal year. 01D150000 The accounts and documents receivable during the fiscal year were assigned as part of a restructuring or payment of dividends or profits. 01D151000 Amount of VAT that originated said operation.

Electronic Accounting 01D152000 Maintained accounting in accordance with article 28 of the Federal Tax Code, its regulations, and article 32, fraction I of the Value Added Tax Law. 01D153000 The supporting documentation of the records or entries is available at your tax domicile (for the purposes of article 28, fraction III of the Federal Tax Code). Note: in the event of a negative answer to the previous index, indicate the domicile at which you keep the supporting documentation of the records or entries, through the annex titled additional information of the audit.

For VAT purposes, indicate the following: 01D154000 Regarding commission agents, you separated in your accounting and records the operations carried out on your own account from those carried out on behalf of the principal (for the purposes of articles 32, fraction II of the VAT Law and 35 of the VAT Law Regulations). 01D155000 Issued and delivered tax receipts (for the purposes of articles 32, fraction III of the VAT Law; 20 and 74 of the VAT Law Regulations). 01D156000 Issued tax receipts for the withholding of the tax carried out in the cases provided for in article 1o.-A, (for the purposes of article 32, fraction V of the VAT Law as well as the applicable rules of the 2023 Fiscal Miscellaneous Resolution).

196 OFFICIAL GAZETTE Monday, January 29, 2024

01D157000 Provided monthly and in a timely manner to the tax authorities, information on the persons to whom you withheld taxes (for the purposes of article 32, fraction V of the VAT Law as well as the applicable rules of the 2023 Fiscal Miscellaneous Resolution). 01D158000 Provided monthly and in a timely manner to the tax authorities, information on the payment, withholding, credit, and transfer of Value Added Tax in operations with your suppliers, breaking down the value of the acts or activities by the rate at which you transferred or had transferred the Value Added Tax, including activities for which you were not obligated to pay (for the purposes of article 32, fraction VIII of the VAT Law, as well as the applicable rules of the 2023 Fiscal Miscellaneous Resolution). 01D159000 Amount of VAT withheld from you regarding the provision of services referred to in fraction IV of article 1o.-A of the VAT Law.

You have the following updated books: 01D160000 Journal. 01D161000 Ledger. 01D162000 Minutes of meetings of partners or shareholders. 01D163000 Partners or shareholders.

Income Tax (ISR) 01D164000 Carried out financial derivative operations (for the purposes of article 20 of the Income Tax Law). In the event of an affirmative answer to the previous index, indicate the following: 01D165000 They were carried out for the purpose of: 01D166000 Amount of taxable gain in the fiscal year. 01D167000 Amount of deductible loss in the fiscal year. 01D168000 The taxpayer participated in a restructuring in which the sale of its shares at tax cost was authorized, or the deferral of the tax derived from the sale of its shares within the group to which it belongs (for the purposes of article 24 of the Income Tax Law). 01D169000 The taxpayer participated in a restructuring in which an improper transmission of tax losses was generated (for the purposes of article 69-B Bis of the Federal Tax Code). 01D170000 The taxpayer's shares related to the restructuring referred to in the previous index remained in the restructured group during the audited fiscal year. 01D171000 The taxpayer changed its business model.

Complied with the following tax obligations: 01D172000 Issue receipts for the activities carried out and keep the files (for the purposes of articles 76, fractions II and XVII and 110, fractions III and IV of the Income Tax Law). 01D173000 Issue tax receipts in which the amount of payments made to residents abroad is recorded in accordance with title V of the Income Tax Law and the withheld tax (for the purposes of article 76, fraction III of the Income Tax Law). 01D174000 Prepare an inventory of stock on the date of end of the fiscal year (for the purposes of articles 76, fraction IV and 110, fraction V or on a different date in accordance with articles 110 and 192 of the Income Tax Law Regulations). 01D175000 Keep a record of the operations carried out with securities issued in series (for the purposes of articles 76, fraction VIII of the Income Tax Law and 111 of the Income Tax Law Regulations). 01D176000 Make payments of dividends or profits with a non-negotiable named check issued in the name of the partner or shareholder or through fund transfers to the partner or shareholder (for the purposes of article 76, fraction XI, subsection a) of the Income Tax Law).

Monday, January 29, 2024 OFFICIAL GAZETTE 197

01D177000 Provide to the partners or shareholders to whom dividends were paid, a tax receipt in which the amount is indicated, where it is indicated whether the dividends come from a specific account or record (for the purposes of article 76, fraction XI, subsection b) of the Income Tax Law). 01D178000 File on time the declaration of operations carried out in the previous calendar year, through trusts by which business activities were carried out in which you intervened (for the purposes of article 76, fraction XIII of the Income Tax Law). 01D179000 Inform the tax authorities as indicated by tax provisions regarding the consideration received in cash in national or foreign currency, as well as in gold or silver pieces, whose amount exceeds one hundred thousand pesos (for the purposes of articles 76, fraction XV and 110, fraction VII of the Income Tax Law). 01D180000 Make known at the ordinary general meeting of shareholders or partners a report in which compliance with your tax obligations for the immediate previous fiscal year is reported (for the purposes of articles 76, fraction XIX of the Income Tax Law and 116 of the Income Tax Law Regulations). 01D181000 Inform the tax authorities of loans, contributions for future capital increases or capital increases received in cash, in national or foreign currency, greater than $600,000 (for the purposes of articles 18, fraction XI and 76, fraction XVI of the Income Tax Law, as well as the applicable rules of the 2023 Fiscal Miscellaneous Resolution). 01D182000 Withhold and pay the additional Income Tax at the rate of 10% on distributed dividends or profits (for the purposes of article 140 second paragraph of the Income Tax Law).

(Income Tax) obtained income from: 01D183000 Sale of goods (for the purposes of article 17, fraction I of the Income Tax Law, as well as the applicable rules of the 2023 Fiscal Miscellaneous Resolution). 01D184000 Provision of services (for the purposes of article 17, fraction I of the Income Tax Law, as well as the applicable rules of the 2023 Fiscal Miscellaneous Resolution). 01D185000 Granting of temporary use or enjoyment of goods (for the purposes of article 17, fraction II of the Income Tax Law). 01D186000 Financial lease contracts (for the purposes of articles 17, fraction III and 40 of the Income Tax Law). 01D187000 Installment sales. Agreed price (for the purposes of articles 17, fraction III, second paragraph and 40 of the Income Tax Law). 01D188000 Installment sales. Price collected (for the purposes of articles 17, fraction III, third paragraph and 40 of the Income Tax Law). 01D189000 Debts not covered by prescription, forgiveness or notorious practical impossibility of collection (for the purposes of article 17, fraction IV of the Income Tax Law). 01D190000 Real estate construction contracts. That the estimates be authorized or approved for collection (for the purposes of articles 17, penultimate paragraph of the Income Tax Law and 17, 18 and 19 of the Income Tax Law Regulations). 01D191000 Real estate construction contracts. That the estimates be effectively paid (for the purposes of articles 17 of the Income Tax Law and 17, 18 and 19 of the Income Tax Law Regulations). 01D192000 Considered as taxable income of the fiscal year the estimates for the progress of work for the purposes of article 1.7 of the Decree published in the Official Gazette on December 26, 2013. 01D193000 Indicate if you sold shares or intangibles during the fiscal year. In the event of an affirmative answer to the previous index, indicate the following: 01D194000 Name of buyer 1. 01D195000 Is a related party. 01D196000 Name of buyer 2. 01D197000 Is a related party. 01D198000 Name of buyer 3. 01D199000 Is a related party. 01D200000 Name of buyer 4.

198 OFFICIAL GAZETTE Monday, January 29, 2024

01D201000 Is a related party. 01D202000 Name of buyer 5. 01D203000 Is a related party. 01D204000 Total income from sale of shares. 01D205000 Total income from sale of intangibles. 01D206000 Total average cost of the shares sold. 01D207000 Total amount of the original adjusted investment. 01D208000 Withholding was made. 01D209000 Amount of payment for the operation. 01D210000 In the event of having a tax loss from the sale of shares, filed notice within ten days following the date of the operation. 01D211000 Amount of pending amortization tax loss from sale of shares and other securities whose yield is not interest in terms of article 8 Income Tax Law. 01D212000 Deductible amount from financial derivative operations agreed outside recognized markets.

Indicate the following as the issuer of the shares: 01D213000 Indicate if you transmitted monetary assets by more than 51%. 01D214000 Indicate if you carried out a reimbursement or reduction of shares. 01D215000 Indicate if you reimbursed share premium. 01D216000 Amount of reimbursement or capital reduction carried out. 01D217000 Income Tax derived from fraction I of article 78. 01D218000 Income Tax derived from fraction II of article 78. 01D219000 Indicate if you carried out a reimbursement or reduction of shares derived from absorption of financial losses.

Deductions (Income Tax) Met the following tax requirements for your deductions: 01D220000 Be strictly indispensable for the purposes of your activity, with the exception of authorized donations for deduction by tax provisions (for the purposes of articles 27, fraction I and 105, fraction II of the Income Tax Law and 36, 37, 38, 107, 108, 124, 125 and 131 of the Income Tax Law Regulations). 01D221000 In the case of donations, complied with all requirements for their deduction (for the purposes of articles 27 fraction I of the Income Tax Law and 36, 37, 38, 107, 108, 124, 125 and 131 of the Income Tax Law Regulations). 01D222000 Be backed by tax receipts (for the purposes of articles 27, fraction III and 105, last paragraph of the Income Tax Law, as well as the applicable rules of the 2023 Fiscal Miscellaneous Resolution). 01D223000 Make payments through named check, credit, debit or service cards, or authorized electronic wallets, transfers of accounts in credit institutions or brokerage houses, compensations or through different forms of extinction of obligations when indicated by tax provisions (for the purposes of articles 27, fraction III and 105, last paragraph of the Income Tax Law and 42 of the Income Tax Law Regulations, as well as the applicable rules of the 2023 Fiscal Miscellaneous Resolution). 01D224000 Be duly registered in accounting (for the purposes of articles 27, fraction IV and 105, last paragraph of the Income Tax Law and 44 of the Income Tax Law Regulations). 01D225000 Be deducted only once (for the purposes of articles 27, fraction IV and 105, fraction IV of the Income Tax Law). 01D226000 Comply with obligations regarding withholding and payment of taxes borne by third parties, as well as the other formalities established (for the purposes of articles 27, fraction V and 105, last paragraph of the Income Tax Law). 01D227000 That in the tax receipt, the Value Added Tax appears expressly and separately when appropriate (for the purposes of articles 27, fraction VI and 105, last paragraph of the Income Tax Law).

Monday, January 29, 2024 OFFICIAL GAZETTE 199

01D228000 In the case of interest on borrowed capital, these have been invested in the purposes of the business (for the purposes of articles 27, fraction VII of the Income Tax Law and 45 of the Income Tax Law Regulations). 01D229000 For borrowed capital and granting of loans to third parties, the cap established for their deduction was applied (for the purposes of article 27, fraction VII of the Income Tax Law). 01D230000 Payments to natural persons, coordinated legal entities, societies or civil associations, to those who provide domestic services of water supply and garbage collection and to those who obtain donations, were deducted when they were effectively incurred (for the purposes of article 27, fraction VIII of the Income Tax Law). 01D231000 In the case of fees or gratuities to administrators, trustees, directors, general managers or members of the board of directors, supervisory, advisory or any other kind, the requirements to which they are subject were met (for the purposes of article 27, fraction IX of the Income Tax Law). 01D232000 In the cases of technical assistance, technology transfer or royalties, it has been proven that the person who provided the knowledge had its own technical elements for it, provided them directly and effectively carried out (for the purposes of articles 27, fraction X and 105, last paragraph of the Income Tax Law). 01D233000 For social welfare expenses, it was proven that the corresponding benefits were granted generally for the benefit of all workers and that in the case of meal vouchers granted to workers the delivery is carried out through authorized electronic wallets. (for the purposes of articles 7 and 27, fraction XI of the Income Tax Law and 46, 47, 48 and 50 of the Income Tax Law Regulations). 01D234000 When there are contributions for savings funds, in addition to the requirement established in the previous index, it was proven that the amount of the contributions made was equal to the amount contributed by the workers and did not exceed the limits established in the tax provisions (for the purposes of articles 27, fraction XI and 105, last paragraph of the Income Tax Law and 49 of the Income Tax Law Regulations). 01D235000 It was proven that the acquisition cost or the interest derived from received credits correspond to those of the market and when they exceeded, the excess was considered non-deductible (for the purposes of articles 27, fraction XIII and 105, last paragraph of the Income Tax Law). 01D236000 In the case of import of goods, the legal requirements for import were met (for the purposes of articles 27, fraction XIV and 105, last paragraph of the Income Tax Law and other applicable customs provisions). 01D237000 In the case of losses from uncollectible credits, they were considered realized in the month in which the prescription period expired, whichever corresponds, or earlier whenever there was a notorious practical impossibility of collection and it can be proven (for the purposes of article 27, fraction XV of the Income Tax Law). Note: in the event of an affirmative answer to the previous index, indicate in the annex titled additional information of the audit the cause that originated the deduction. 01D238000 In the case of payments made to commission agents and brokers residing abroad, they comply with the information and documentation requirements for the purposes of article 52 of the Income Tax Law Regulations. 01D239000 That when carrying out the corresponding operations or at the latest on the last day of the fiscal year, the requirements that for each deduction in particular establishes the Income Tax Law were met (for the purposes of articles 27, fraction XVIII and 105, last paragraph of the Income Tax Law and 53 and 54 of the Income Tax Law Regulations, as well as the applicable rules of the 2023 Fiscal Miscellaneous Resolution). 01D240000 The tax receipts meet the requirements established by tax provisions and were obtained at the latest on the day the declaration should be filed and the dates of issuance corresponded to the fiscal year for which the deduction was made (for the purposes of articles 27, fraction XVIII and 105, last paragraph of the Income Tax Law). 01D241000 In the case of advances for expenses, the requirements established for their deduction were met (for the purposes of articles 27, fraction XVIII and 105, last paragraph of the Income Tax Law).

200 OFFICIAL GAZETTE Monday, January 29, 2024

01D242000 When workers had the right to the employment subsidy, the corresponding amounts were effectively delivered to them (for the purposes of articles 27, fraction XIX of the Income Tax Law and article tenth of the Decree by which various provisions of the Value Added Tax Law; the Special Tax on Production and Services Law; the Federal Rights Law are reformed, added and repealed, the Income Tax Law is issued, and the Single Rate Corporate Income Tax Law and the Tax on Cash Deposits Law are abrogated, published in the Official Gazette on December 11, 2013). 01D243000 In the case of deducted inventories that lost their value due to deterioration or other causes not attributable to the taxpayer itself, the established requirements were met (for the purposes of articles 27, fraction XX of the Income Tax Law and 107, 109 and 124 of the Income Tax Law Regulations, as well as the applicable rules of the 2023 Fiscal Miscellaneous Resolution). 01D244000 In the case of investments, applied the percentages authorized by the Income Tax Law. 01D245000 In the case of travel expenses when they were destined for lodging, food, transport, use or temporary enjoyment of automobiles and payment of mileage, complied with the requirements established for their deduction (for the purposes of articles 28, fraction V and 103, last paragraph of the Income Tax Law and 57 and 58 of the Income Tax Law Regulations). 01D246000 In the case of granting the temporary use or enjoyment of automobiles and aircraft, complied with the requirements established for their deduction (for the purposes of articles 28, fraction XIII and 103, last paragraph of the Income Tax Law and 60 of the Income Tax Law Regulations). 01D247000 In the case of the two previous concepts, they were expenses incurred by partners, shareholders or their relatives without a labor relationship. 01D248000 In the case of loss from sale of shares and other securities, as well as financial losses from financial derivative operations of capital referred to shares or share indices, the requirements established for their deduction were met (for the purposes of articles 28 fraction XVII and 103 last paragraph, 121, last paragraph and 122 of the Income Tax Law and 219 of the Income Tax Law Regulations, as well as the applicable rules of the 2023 Fiscal Miscellaneous Resolution). 01D249000 In the case of restaurant consumption, the requirements established for their deduction were met (for the purposes of articles 28, fraction XX and 103, last paragraph of the Income Tax Law and 61 of the Income Tax Law Regulations). 01D250000 For the determination of deductions for investments in automobiles and aircraft, the original amount of the investment was considered as the maximum amount authorized by Law (for the purposes of articles 36, fractions II and III respectively and 104 of the Income Tax Law). 01D251000 All concepts that applied to you as referred to in article 28 of the Income Tax Law were considered non-deductible. 01D252000 In the case of interest derived from debt, the requirements established for their deduction were met (for the purposes of article 28, fraction XXVII of the Income Tax Law). 01D253000 In the case of net interest of the fiscal year, the requirements established for their deduction were met (for the purposes of article 28, fraction XXXII of the Income Tax Law). In the event of an affirmative answer to the previous index, indicate the following: 01D254000 Amount of debt that generates interest payable. 01D255000 The debt has an age greater than five years. 01D256000 The debt was restructured with respect to the period indicated in the previous index. 01D257000 Opted and complied with what is provided in article 30 of the Income Tax Law. 01D258000 In the case of payments made to commission agents and brokers residing abroad, they comply with the information and documentation requirements for the purposes of article 52 of the Income Tax Law Regulations. 01D259000 In the capacity of having participated in a merger: 01D260000 Date on which the merger took effect.

Monday, January 29, 2024 OFFICIAL GAZETTE 201 If merged, it must record: 01D261000 Merger: Tax ID (RFC) 01D262000 Merger: Name or corporate name If merging, it must record: 01D263000 Merged 1: Tax ID (RFC). 01D264000 Merged 1: Name or corporate name. 01D265000 Merged 2: Tax ID (RFC). 01D266000 Merged 2: Name or corporate name. 01D267000 Merged 3: Tax ID (RFC). 01D268000 Merged 3: Name or corporate name. 01D269000 Merged 4: Tax ID (RFC). 01D270000 Merged 4: Name or corporate name. 01D271000 Merged 5: Tax ID (RFC). 01D272000 Merged 5: Name or corporate name. 01D273000 Merged 6: Tax ID (RFC). 01D274000 Merged 6: Name or corporate name. 01D275000 Merged 7: Tax ID (RFC). 01D276000 Merged 7: Name or corporate name. 01D277000 Merged 8: Tax ID (RFC). 01D278000 Merged 8: Name or corporate name. 01D279000 Merged 9: Tax ID (RFC). 01D280000 Merged 9: Name or corporate name. 01D281000 Merged 10: Tax ID (RFC). 01D282000 Merged 10: Name or corporate name. Note: in case of having been the merging entity, and the previous space is insufficient, indicate in the annex titled additional information of the report: the Tax ID (RFC), name of the merged entity/entities, date on which the merger took effect, and the shareholding percentage. 01D283000 In what capacity did it participate in a spin-off: 01D284000 Date on which the spin-off took effect. 01D285000 Transferred tax attributes such as tax losses, CUFIN, CUCA. Part of the assets, liabilities, and social capital corresponding to the contributed by the spin-off entity and received by: 01D286000 Spin-off 1: Tax ID (RFC) 01D287000 Asset value: 01D288000 Liability value: 01D289000 Social capital value:

202 OFFICIAL GAZETTE Monday, January 29, 2024 01D290000 Spin-off 2: Tax ID (RFC) 01D291000 Asset value: 01D292000 Liability value: 01D293000 Social capital value: 01D294000 Spin-off 3: Tax ID (RFC) 01D295000 Asset value: 01D296000 Liability value: 01D297000 Social capital value: 01D298000 Spin-off 4: Tax ID (RFC) 01D299000 Asset value: 01D300000 Liability value: 01D301000 Social capital value: 01D302000 Spin-off 5: Tax ID (RFC) 01D303000 Asset value: 01D304000 Liability value: 01D305000 Social capital value: 01D306000 Spin-off 6: Tax ID (RFC) 01D307000 Asset value: 01D308000 Liability value: 01D309000 Social capital value: 01D310000 Spin-off 7: Tax ID (RFC) 01D311000 Asset value: 01D312000 Liability value: 01D313000 Social capital value: 01D314000 Spin-off 8: Tax ID (RFC) 01D315000 Asset value: 01D316000 Liability value: 01D317000 Social capital value: 01D318000 Spin-off 9: Tax ID (RFC) 01D319000 Asset value: 01D320000 Liability value: 01D321000 Social capital value: 01D322000 Spin-off 10: Tax ID (RFC) 01D323000 Asset value: 01D324000 Liability value: 01D325000 Social capital value: 01D326000 Spin-off entity: Tax ID (RFC) 01D327000 Asset value: 01D328000 Liability value: 01D329000 Social capital value:

Monday, January 29, 2024 OFFICIAL GAZETTE 203 In case of liquidation, indicate: 01D330000 Date of start of liquidation: Indicate the name or corporate name and Tax ID (RFC) of the liquidator: 01D331000 (Liquidator 1 specify name, corporate name or reason). 01D332000 (Liquidator 2 specify name, corporate name or reason). 01D333000 (Liquidator 3 specify name, corporate name or reason). 01D334000 Maintained investments through trusts for the acquisition or construction of real estate (fibras). 01D335000 In the affirmative to the previous index, complied with all the requirements provided for in articles 187 and 188 of the Income Tax Law (LISR). 01D336000 Was part of a trust for the acquisition or construction of real estate (fibra). 01D337000 In the affirmative to the previous index, complied with all the requirements provided for in articles 187 and 188 of the Income Tax Law (LISR). Credits 01D338000 Has the supporting documentation for the payment of the Income Tax (ISR) paid abroad that was credited. 01D339000 Complies with the requirements established in article 5 of the Income Tax Law (LISR) to credit the ISR paid abroad. 01D340000 Amount of ISR paid abroad derived from dividends or profits received from residents abroad. 01D341000 Amount of ISR paid abroad from wealth source abroad. 01D342000 Amount of non-creditable and non-deductible ISR under the terms of article 5 of the LISR. Preferential tax regimes 01D343000 Carried out operations with preferential tax regimes, through entities or legal figures abroad that are fiscally transparent abroad (in the affirmative, must fill out annex 24). 01D344000 Has transfer pricing study for the operations carried out. 01D345000 Total of accumulative or taxable income in the fiscal year from REFIPRES. 01D346000 Credited tax paid in REFIPRES. 01D347000 Amount of credit for tax paid abroad. 01D348000 Complied with all requirements to apply ISR withholding from REFIPRES. 01D349000 Amount of credit for Withheld Income Tax. 01D350000 Indicate if it declared tax on income subject to REFIPRES. 01D351000 Amount of tax on income subject to REFIPRES. 01D352000 Amount of dividends or profits subject to preferential tax regimes under the terms of the tenth paragraph of article 177 LISR.

204 OFFICIAL GAZETTE Monday, January 29, 2024 Withholdings and/or joint liability 01D353000 The taxpayer made any payment to a resident abroad, in which the ISR corresponding to said resident abroad was covered by the taxpayer itself. 01D354000 Applied what is provided in article 1.13. of the Decree published in the DOF on December 26, 2013. 01D355000 Applied treaties to avoid double taxation. In the affirmative: 01D356000 Has the necessary documentation accrediting the residence of the country in question, under the terms of article 4 of the LISR. 01D357000 Complied with all requirements to apply a preferential withholding rate. 01D358000 Applied what is provided in article 1.4. of the Decree published in the DOF on December 26, 2013. Value Added Tax Acts or activities (VAT) 01D359000 Considered as effectively collected the consideration when received in cash, in goods or in services, even if those had corresponded to advances, deposits or any other concept regardless of the name by which they were designated, or when the creditor's interest was satisfied through any form of extinction of obligations that give rise to the considerations (for the effects of article 1o.-B of the LIVA). 01D360000 Considered as alienation the value of the shortage of goods in its inventories (for the effects of articles 8 of the LIVA and 25 of the RLIVA). 01D361000 Considered as value to calculate the tax, the amount effectively collected, as well as the amounts that are additionally charged or collected from the acquirer for other taxes, duties, normal or moratory interests, conventional penalties or any other concept (for the effects of articles 12, 18 and 23 of the LIVA and 42, 43, 44 and 45 of the RLIVA, as well as with the applicable rules of the RMF for 2023). Considered as taxable act or activity the importation of the following goods or services: 01D362000 The acquisition or use or temporary enjoyment of intangible goods (for the effects of articles 24, fractions II and III of the LIVA and 50 of the RLIVA). 01D363000 The exploitation in national territory of independent services, except those derived from international transport (for the effects of articles 24, fraction V of the LIVA; 48 and 49 of the RLIVA). 01D364000 Carried out exports of goods or services for the concept of alienation or use or temporary enjoyment of intangible goods or for the exploitation abroad of services provided (for the effects of articles 29, fractions II, III and IV of the LIVA and 57 to 63 of the RLIVA). Credit (VAT) Requirements for crediting Value Added Tax 01D365000 Applied the option of article 5o.-B of the LIVA for the prorating of the tax not identified with taxable activities, for which the 0% rate and exempt apply. 01D366000 The Value Added Tax credited corresponded to goods, services or to the use or temporary enjoyment of goods, strictly indispensable under the terms of the LISR for the realization of activities other than importation, for which the tax established in this LIVA must be paid or to which the 0% rate applies (for the effects of article 5o., fraction I of the LIVA). 01D367000 The Value Added Tax credited was expressly transferred, shown separately in the vouchers (for the effects of article 5o., fraction II of the LIVA).

Monday, January 29, 2024 OFFICIAL GAZETTE 205 01D368000 The Value Added Tax transferred was effectively paid in the month in question (for the effects of article 5o., fraction III of the LIVA). 01D369000 Regarding the Value Added Tax transferred that had been withheld in accordance with article 1o.-A, it was credited in the payment declaration of the month following the declaration in which the withholding was made (for the effects of article 5o., fraction IV of the LIVA). 01D370000 Regarding the Value Added Tax transferred that had been withheld in accordance with article 1o.-A of this Law, said withholding was paid in the terms and deadlines established (for the effects of article 5o., fraction IV of the LIVA). 01D371000 The tax corresponding to expenditures other than investments was credited in its entirety because it carried out activities exclusively for which it must pay the tax, or the 0% rate applies to it (for the effects of article 5o., fraction V, subsection a) of the LIVA). 01D372000 The tax corresponding to expenditures other than investments was not credited because it carried out activities exclusively for which it does not have to pay the tax (for the effects of article 5o., fraction V, subsection b) of the LIVA). 01D373000 When obliged to pay Value Added Tax or when the 0% rate applies, only for a part of the activities carried out, the tax corresponding to expenditures other than investments was credited in the proportion in which the value of the activities for which it must pay Value Added Tax or to which the 0% rate applies, represented in the total value of the mentioned activities carried out in the month in question (for the effects of article 5o., fraction V, subsection c) of the LIVA as well as with the applicable rules of the RMF for 2023). 01D374000 Credited the tax corresponding to investments according to their usual destination, in its entirety because it carried out activities exclusively for which it must pay the tax or the 0% rate applies to it (for the effects of article 5o., fraction V, subsection d), point 1 of the LIVA as well as with the applicable rules of the RMF for 2023). 01D375000 Did not credit the tax corresponding to investments, according to their usual destination, because it carried out activities exclusively for which it does not have to pay the tax (for the effects of article 5o., fraction V, subsection d), point 2 of the LIVA). 01D376000 When obliged to pay Value Added Tax or when the 0% rate applies, only for a part of the activities carried out, the tax corresponding to investments according to their usual destination was credited in the proportion in which the value of the activities for which it must pay Value Added Tax or to which the 0% rate applies, represented in the total value of the mentioned activities carried out in the month in question (for the effects of article 5o., fraction V, subsection d), point 3 of the LIVA as well as with the applicable rules of the RMF for 2023). 01D377000 In subsequent months, the investments ceased to be destined exclusively to the activities for which they were intended (for the effects of article 5o., fraction V, subsection d), point 4 of the LIVA). 01D378000 In the affirmative, made adjustments to the value of the Creditable Tax (for the effects of articles 5-A of the LIVA and 19 of the RLIVA). 01D379000 In the case of net interest of the fiscal year, verified that the crediting of VAT derived from interest was complied with the requirements established for its crediting (for the effects of article 5o., fraction I of the LIVA). Application of tax incentives 01D380000 Applied what is provided for the effects of article 2.1. of the Decree published in the DOF on December 26, 2013. 01D381000 Applied what is provided for the effects of article 2.2. of the Decree published in the DOF on December 26, 2013. Special Tax on Production and Services (IEPS) 01D382000 Was obliged to pay the IEPS in the fiscal year.

206 OFFICIAL GAZETTE Monday, January 29, 2024 Decree of tax incentives northern border region In matters of Income Tax 01D383000 Opted to apply the tax incentive in matters of ISR from the Decree of tax incentives northern border region, published in the DOF on December 31, 2018 (in the affirmative, must fill out from index 01180118000000 to 01180146000000 of Annex 18). 01D384000 Indicate the percentage that the income of the immediate previous fiscal year obtained in the northern border region represents, with respect to the total income obtained outside of this. 01D385000 Is registered in the beneficiary registry of the incentive for the northern border region. 01D386000 Number of authorization letter to apply the ISR tax incentive. 01D387000 Date of authorization to apply the ISR tax incentive. 01D388000 Number or registration key in the beneficiary registry of the incentive for the northern border region. 01D389000 Ceased to apply the tax incentive in matters of ISR indicated in the Decree of tax incentives northern border region, published in the DOF on December 31, 2018. 01D390000 In the affirmative to the previous question, indicate the reason why it ceased to apply the ISR incentive. 01D391000 Date it ceased to apply the ISR incentive for any of the above scenarios. 01D392000 Submitted by the month following that in which it requested the cancellation, the complementary declarations of the provisional payments in which it applied the incentive and, if applicable, made the payment of the corresponding ISR. In case the answer to the previous question is affirmative, indicate the month of the corrected provisional payment, the date of presentation of the complementary declarations presented and the amount paid: 01D393000 (1) Corresponding to the month of: 01D394000 (1) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive. 01D395000 (1) Amount paid in the complementary declaration. 01D396000 (2) Corresponding to the month of: 01D397000 (2) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive. 01D398000 (2) Amount paid in the complementary declaration. 01D399000 (3) Corresponding to the month of: 01D400000 (3) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive. 01D401000 (3) Amount paid in the complementary declaration. 01D402000 (4) Corresponding to the month of: 01D403000 (4) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive. 01D404000 (4) Amount paid in the complementary declaration. 01D405000 (5) Corresponding to the month of: 01D406000 (5) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive. 01D407000 (5) Amount paid in the complementary declaration. 01D408000 (6) corresponding to the month of: 01D409000 (6) date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive.

Monday, January 29, 2024 OFFICIAL GAZETTE 207 01D410000 (6) Amount paid in the complementary declaration. 01D411000 (7) Corresponding to the month of: 01D412000 (7) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive. 01D413000 (7) Amount paid in the complementary declaration. 01D414000 (8) Corresponding to the month of: 01D415000 (8) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive. 01D416000 (8) Amount paid in the complementary declaration. 01D417000 (9) Corresponding to the month of: 01D418000 (9) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive. 01D419000 (9) Amount paid in the complementary declaration. 01D420000 (10) Corresponding to the month of: 01D421000 (10) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive. 01D422000 (10) Amount paid in the complementary declaration. 01D423000 (11) Corresponding to the month of: 01D424000 (11) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive. 01D425000 (11) Amount paid in the complementary declaration. 01D426000 (12) Corresponding to the month of: 01D427000 (12) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive. 01D428000 (12) Amount paid in the complementary declaration. 01D429000 Indicate if the applied tax incentive is by domicile, branch, establishment or other. 01D430000 The seniority of the tax domicile, or of any branch, establishment or other in the northern border region is less than 18 months. 01D431000 Has a branch, agency or any other establishment located within the border region, to which the Decree of tax incentives northern border region, published in the DOF on December 31, 2018, applies. 01D432000 Fell under the scenarios of article sixth, fraction XI of the Decree of tax incentives northern border region, published in the DOF on December 31, 2018. 01D433000 In addition to the northern border region incentive, applied another tax treatment that grants it additional benefits or tax incentives, including exemptions or subsidies. In case the answer to the previous question is affirmative, indicate the following: 01D434000 Benefit obtained, derived from the application of the tax incentive applied. 01D435000 Amount of the benefit. 01D436000 Collaborated with the annual program of real-time verification for the effects of article seventh, second paragraph, fraction IV, of the Decree of tax incentives northern border region, published in the DOF on December 30, 2020. 01D437000 Date of presentation of the annual collaboration report to the real-time verification program. 01D438000 Number of folio in the receipt of presentation of the annual collaboration report to the real-time verification program. 01D439000 Place of presentation of the annual collaboration report to the real-time verification program.

208 OFFICIAL GAZETTE Monday, January 29, 2024 In matters of Value Added Tax 01D440000 Opted to apply the tax incentive in matters of VAT indicated in the Decree of tax incentives northern border region, published in the DOF on December 31, 2018. 01D441000 Date of presentation of the notice of application of the tax incentive in matters of VAT indicated in the Decree of tax incentives northern border region, published in the DOF on December 31, 2018. To which type of taxable acts or activities does the incentive apply: 01D442000 (A) alienation of goods. 01D443000 (B) provision of independent services. 01D444000 (C) granting of use or temporary enjoyment of goods. 01D445000 Ceased to apply the tax incentive in matters of VAT, indicated in the Decree of tax incentives northern border region, published in the DOF on December 31, 2018. 01D446000 Date it ceased to apply the incentive in matters of VAT. 01D447000 Fell under the scenarios of articles thirteenth, fraction IV of the Decree of tax incentives northern border region, published in the DOF on December 31, 2018. 01D448000 Is a natural or legal person with business activities obliged to make the withholding for services for the effects of article 1o., fraction IV of the VAT Law. 01D449000 In case the answer to the previous question is affirmative, indicate if it opted to make the VAT withholding at the reduced rate of 3% of the value of the consideration effectively paid. In relation to the previous question, indicate the month to which it corresponds, the date of presentation of the payment of the withheld VAT and the amount paid. 01D450000 (1) Corresponding to the month of: 01D451000 (1) Date of presentation of the payment of the withheld VAT. 01D452000 (1) Amount paid. 01D453000 (2) Corresponding to the month of: 01D454000 (2) Date of presentation of the payment of the withheld VAT. 01D455000 (2) Amount paid. 01D456000 (3) Corresponding to the month of: 01D457000 (3) Date of presentation of the payment of the withheld VAT. 01D458000 (3) Amount paid. 01D459000 (4) Corresponding to the month of: 01D460000 (4) Date of presentation of the payment of the withheld VAT. 01D461000 (4) Amount paid. 01D462000 (5) Corresponding to the month of: 01D463000 (5) Date of presentation of the payment of the withheld VAT. 01D464000 (5) Amount paid. 01D465000 (6) Corresponding to the month of: 01D466000 (6) Date of presentation of the payment of the withheld VAT. 01D467000 (6) Amount paid. 01D468000 (7) Corresponding to the month of: 01D469000 (7) Date of presentation of the payment of the withheld VAT. 01D470000 (7) Amount paid. 01D471000 (8) Corresponding to the month of: 01D472000 (8) Date of presentation of the payment of the withheld VAT. 01D473000 (8) Amount paid. 01D474000 (9) Corresponding to the month of:

Monday, January 29, 2024 OFFICIAL GAZETTE 209 01D475000 (9) Date of submission of the withheld VAT payment. 01D476000 (9) Amount paid. 01D477000 (10) Corresponding to the month of: 01D478000 (10) Date of submission of the withheld VAT payment. 01D479000 (10) Amount paid. 01D480000 (11) Corresponding to the month of: 01D481000 (11) Date of submission of the withheld VAT payment. 01D482000 (11) Amount paid. 01D483000 (12) Corresponding to the month of: 01D484000 (12) Date of submission of the withheld VAT payment. 01D485000 (12) Amount paid. 01D486000 What is your functional currency. 01D487000 Are you obligated to maintain volumetric control. 01D488000 Are you an importer of a specific sector. 01D489000 In case of an affirmative answer to the previous index, indicate which one; Tax Stimuli Decree Southern Borderland Region In matters of Income Tax 01D490000 Opted to apply the Income Tax tax stimulus under the Southern Borderland Region Tax Stimuli Decree, published in the DOF on December 30, 2020 (in case of affirmative answer, you must fill out from index 01180147000000 to 01180175000000 of Annex 18). 01D491000 Indicate the percentage that the income of the immediately preceding fiscal year obtained in the southern borderland region represents, with respect to the total income obtained outside of it. 01D492000 Are you registered in the beneficiary registry of the stimulus for the southern borderland region. 01D493000 Number of authorization letter to apply the Income Tax tax stimulus. 01D494000 Date of authorization to apply the Income Tax tax stimulus. 01D495000 Number or registration key in the beneficiary registry of the stimulus for the southern borderland region. 01D496000 Ceased to apply the Income Tax tax stimulus indicated in the Tax Stimuli Decree southern borderland region, published in the DOF on December 30, 2020. 01D497000 In case of an affirmative answer to the previous question, indicate the reason why you ceased to apply the Income Tax stimulus. 01D498000 Date when you ceased to apply the Income Tax tax stimulus due to any of the previous circumstances. 01D499000 Submitted by the month following that in which you requested the cancellation, the complementary declarations of the provisional payments in which you applied the stimulus and, if applicable, made the payment of the corresponding Income Tax. In case the answer to the previous question is affirmative, indicate the month of the corrected provisional payment, the date of submission of the complementary declarations submitted and the amount paid: 01D500000 (1) Corresponding to the month of: 01D501000 (1) Date of submission of the complementary declaration regarding the provisional payment in which you applied the stimulus. 01D502000 (1) Amount paid in the complementary declaration. 01D503000 (2) Corresponding to the month of:

210 OFFICIAL GAZETTE Monday, January 29, 2024 01D504000 (2) Date of submission of the complementary declaration regarding the provisional payment in which you applied the stimulus. 01D505000 (2) Amount paid in the complementary declaration. 01D506000 (3) Corresponding to the month of: 01D507000 (3) Date of submission of the complementary declaration regarding the provisional payment in which you applied the stimulus. 01D508000 (3) Amount paid in the complementary declaration. 01D509000 (4) Corresponding to the month of: 01D510000 (4) Date of submission of the complementary declaration regarding the provisional payment in which you applied the stimulus. 01D511000 (4) Amount paid in the complementary declaration. 01D512000 (5) Corresponding to the month of: 01D513000 (5) Date of submission of the complementary declaration regarding the provisional payment in which you applied the stimulus. 01D514000 (5) Amount paid in the complementary declaration. 01D515000 (6) Corresponding to the month of: 01D516000 (6) Date of submission of the complementary declaration regarding the provisional payment in which you applied the stimulus. 01D517000 (6) Amount paid in the complementary declaration. 01D518000 (7) Corresponding to the month of: 01D519000 (7) Date of submission of the complementary declaration regarding the provisional payment in which you applied the stimulus. 01D520000 (7) Amount paid in the complementary declaration. 01D521000 (8) Corresponding to the month of: 01D522000 (8) Date of submission of the complementary declaration regarding the provisional payment in which you applied the stimulus. 01D523000 (8) Amount paid in the complementary declaration. 01D524000 (9) Corresponding to the month of: 01D525000 (9) Date of submission of the complementary declaration regarding the provisional payment in which you applied the stimulus. 01D526000 (9) Amount paid in the complementary declaration. 01D527000 (10) Corresponding to the month of: 01D528000 (10) Date of submission of the complementary declaration regarding the provisional payment in which you applied the stimulus. 01D529000 (10) Amount paid in the complementary declaration. 01D530000 (11) Corresponding to the month of: 01D531000 (11) Date of submission of the complementary declaration regarding the provisional payment in which you applied the stimulus. 01D532000 (11) Amount paid in the complementary declaration. 01D533000 (12) Corresponding to the month of: 01D534000 (12) Date of submission of the complementary declaration regarding the provisional payment in which you applied the stimulus. 01D535000 (12) Amount paid in the complementary declaration. 01D536000 Indicate whether the applied tax stimulus is for domicile, branch, establishment or other. 01D537000 The age of the tax domicile, or of any branch, establishment or other in the southern borderland region is less than 18 months. 01D538000 You have a branch, agency or any other establishment located within the borderland region, to which the Tax Stimuli Decree southern borderland region, published in the DOF on December 30, 2020, applies. 01D539000 You fell under the circumstances of article six, fraction XI of the Tax Stimuli Decree southern borderland region, published in the DOF on December 30, 2020. 01D540000 In addition to the southern borderland region stimulus, you applied another tax treatment that grants you additional benefits or tax stimuli, including exemptions or subsidies.

Monday, January 29, 2024 OFFICIAL GAZETTE 211 In case the answer to the previous question is affirmative, indicate the following: 01D541000 Benefit obtained, derived from the application of the tax stimulus you applied. 01D542000 Amount of the benefit. 01D543000 Collaborated with the annual program of real-time verification for the purposes of article seven, second paragraph, fraction VI of the Tax Stimuli Decree southern borderland region, published in the DOF on December 30, 2020. 01D544000 Date of submission of the annual collaboration report to the real-time verification program. 01D545000 Folio number in the receipt of submission of the annual collaboration report to the real-time verification program. 01D546000 Place of submission of the annual collaboration report to the real-time verification program. In matters of Value Added Tax 01D547000 Opted to apply the Value Added Tax tax stimulus indicated in the Tax Stimuli Decree southern borderland region, published in the DOF on December 30, 2020. 01D548000 Date of submission of the notice of application of the Value Added Tax tax stimulus indicated in the Tax Stimuli Decree southern borderland region, published in the DOF on December 30, 2020. To what type of taxable acts or activities does the stimulus apply: 01D549000 (A) alienation of goods. 01D550000 (B) provision of independent services. 01D551000 (C) granting of temporary use or enjoyment of goods. 01D552000 Ceased to apply the Value Added Tax tax stimulus, indicated in the Tax Stimuli Decree southern borderland region, published in the DOF on December 30, 2020. 01D553000 Date when you ceased to apply the stimulus in matters of Value Added Tax. 01D554000 You fell under the circumstances of article twelve, fraction V of the Tax Stimuli Decree southern borderland region, published in the DOF on December 30, 2020. 01D555000 Are you a natural or legal person with business activities obligated to make the withholding for services for the purposes of article 1, fraction IV of the Value Added Tax Law. 01D556000 In case the answer to the previous question is affirmative, indicate if you opted to make the withholding of Value Added Tax at the reduced rate of 3% of the value of the consideration effectively paid. In relation to the previous question, indicate the dates of submission of the withheld Value Added Tax payment and the amounts paid. 01D557000 (1) Corresponding to the month of: 01D558000 (1) Date of submission of the withheld Value Added Tax payment. 01D559000 (1) Amount paid. 01D560000 (2) Corresponding to the month of: 01D561000 (2) Date of submission of the withheld Value Added Tax payment. 01D562000 (2) Amount paid. 01D563000 (3) Corresponding to the month of: 01D564000 (3) Date of submission of the withheld Value Added Tax payment. 01D565000 (3) Amount paid. 01D566000 (4) Corresponding to the month of: 01D567000 (4) Date of submission of the withheld Value Added Tax payment. 01D568000 (4) Amount paid. 01D569000 (5) Corresponding to the month of:

212 OFFICIAL GAZETTE Monday, January 29, 2024 01D570000 (5) Date of submission of the withheld Value Added Tax payment. 01D571000 (5) Amount paid. 01D572000 (6) Corresponding to the month of: 01D573000 (6) Date of submission of the withheld Value Added Tax payment. 01D574000 (6) Amount paid. 01D575000 (7) Corresponding to the month of: 01D576000 (7) Date of submission of the withheld Value Added Tax payment. 01D577000 (7) Amount paid. 01D578000 (8) Corresponding to the month of: 01D579000 (8) Date of submission of the withheld Value Added Tax payment. 01D580000 (8) Amount paid. 01D581000 (9) Corresponding to the month of: 01D582000 (9) Date of submission of the withheld Value Added Tax payment. 01D583000 (9) Amount paid. 01D584000 (10) Corresponding to the month of: 01D585000 (10) Date of submission of the withheld Value Added Tax payment. 01D586000 (10) Amount paid. 01D587000 (11) Corresponding to the month of: 01D588000 (11) Date of submission of the withheld Value Added Tax payment. 01D589000 (11) Amount paid. 01D590000 (12) Corresponding to the month of: 01D591000 (12) Date of submission of the withheld Value Added Tax payment. 01D592000 (12) Amount paid. 01D593000 What is your functional currency. 01D594000 Are you obligated to maintain volumetric control. 01D595000 Are you an importer of a specific sector. 01D596000 In case of an affirmative answer to the previous index, indicate which one. This annex consists of 9 columns and is divided into two parts Part I Index Concept Data to provide 1.- Statement of Financial Position For the fiscal years ended December 31, 2023 and 2022 2023 2022 (amounts in pesos) Assets Current Assets Cash and Financial Instruments 01010000000000 Cash in hand and national banks. 01010001000000 Cash in hand and foreign banks. 01010002000000 National immediate realization securities. 01010003000000 Foreign immediate realization securities. 01010004000000 National fixed income investments. 01010005000000 Foreign fixed income investments.

Monday, January 29, 2024 OFFICIAL GAZETTE 213 01010006000000 Other national financial instruments. 01010007000000 Other foreign financial instruments. 01010008000000 Total of cash and financial instruments. Accounts Receivable 01010009000000 National customers (related parties). 01010010000000 National customers (unrelated parties). 01010011000000 Foreign customers (related parties). 01010012000000 Foreign customers (unrelated parties). 01010013000000 National receivables notes (related parties). 01010014000000 National receivables notes (unrelated parties). 01010015000000 Foreign receivables notes (related parties). 01010016000000 Foreign receivables notes (unrelated parties). 01010017000000 Other debtors. 01010018000000 Estimate of uncollectible accounts. 01010019000000 Other national accounts receivable (related parties). 01010020000000 Other national accounts receivable (unrelated parties). 01010021000000 Other foreign accounts receivable (related parties). 01010022000000 Other foreign accounts receivable (unrelated parties). 01010023000000 Total of accounts receivable. Contributions in Favor 01010024000000 Value Added Tax to recover. 01010025000000 Income Tax to recover. 01010026000000 Other taxes to recover. 01010027000000 Total of contributions in favor. Inventories 01010028000000 Finished products. 01010029000000 Work in process. 01010030000000 Raw materials and materials. 01010031000000 Obsolescence estimate. 01010032000000 Impairment loss. 01010033000000 Others. 01010034000000 Total of inventories. Prepayments 01010035000000 Rents paid in advance. 01010036000000 Advance to suppliers. 01010037000000 Other prepayments. 01010038000000 Impairment loss of prepayments. 01010039000000 Total of prepayments. 01010040000000 Other short-term assets. 01010041000000 Unpaid Value Added Tax. 01010042000000 Total of current assets.

214 OFFICIAL GAZETTE Monday, January 29, 2024 Non-Current Assets Long-term Accounts Receivable 01010043000000 Long-term national accounts receivable (related parties). 01010044000000 Long-term national accounts receivable (unrelated parties). 01010045000000 Long-term foreign accounts receivable (related parties). 01010046000000 Long-term foreign accounts receivable (unrelated parties). 01010047000000 Total of long-term accounts receivable. Long-term Prepayments 01010048000000 Advance to national suppliers. 01010049000000 Advance to foreign suppliers. 01010050000000 Other national prepayments. 01010051000000 Other foreign prepayments. 01010052000000 Total of long-term prepayments. Permanent Investments 01010053000000 (National permanent investments). 01010054000000 (Foreign permanent investments). 01010055000000 Total of permanent investments. Fixed Assets Real Estate, Machinery and Equipment 01010056000000 Land. 01010057000000 Buildings. 01010058000000 Machinery. 01010059000000 Transportation equipment. 01010060000000 Furniture and equipment. 01010061000000 Computer equipment. 01010062000000 Other fixed assets. 01010063000000 Total of real estate, machinery and equipment. Accumulated Depreciation 01010064000000 Accumulated depreciation of buildings. 01010065000000 Accumulated depreciation of machinery. 01010066000000 Accumulated depreciation of transportation equipment. 01010067000000 Accumulated depreciation of furniture and equipment. 01010068000000 Accumulated depreciation of computer equipment. 01010069000000 Accumulated depreciation of other fixed assets. 01010070000000 Total of accumulated depreciation.

Monday, January 29, 2024 OFFICIAL GAZETTE 215 Accumulated Impairment Loss 01010071000000 Accumulated impairment loss of buildings. 01010072000000 Accumulated impairment loss of machinery. 01010073000000 Accumulated impairment loss of transportation equipment. 01010074000000 Accumulated impairment loss of furniture and equipment. 01010075000000 Accumulated impairment loss of computer equipment. 01010076000000 Accumulated impairment loss of other fixed assets. 01010077000000 Total of accumulated impairment loss. 01010078000000 Total of net real estate, machinery and equipment. Intangible Assets 01010079000000 Preoperational expenses. 01010080000000 Market research. 01010081000000 Patents and trademarks. 01010082000000 Amortizations. 01010083000000 Impairment loss. 01010084000000 Other intangible assets. 01010085000000 Total of intangible assets. Other Assets 01010086000000 Goodwill. 01010087000000 Impairment loss. 01010088000000 Deferred Income Tax. 01010089000000 Deferred employee profit sharing. 01010090000000 Long-term financial instruments. 01010091000000 Other assets. 01010092000000 Total of other assets. 01010093000000 Total of non-current assets. 01010094000000 Total of assets. Liabilities Short-term Liabilities Notes Payable 01010095000000 National (related parties). 01010096000000 National (unrelated parties). 01010097000000 Foreign (related parties). 01010098000000 Foreign (unrelated parties). 01010099000000 Total of notes payable. Financial Instruments 01010100000000 National financial instruments. 01010101000000 Foreign financial instruments. 01010102000000 Other national.

216 OFFICIAL GAZETTE Monday, January 29, 2024 01010103000000 Other foreign. 01010104000000 Total of financial instruments. Other Creditors 01010105000000 National (related parties). 01010106000000 National (unrelated parties). 01010107000000 Foreign (related parties). 01010108000000 Foreign (unrelated parties). 01010109000000 Total of other creditors. Suppliers 01010110000000 National (related parties). 01010111000000 National (unrelated parties). 01010112000000 Foreign (related parties). 01010113000000 Foreign (unrelated parties). 01010114000000 Total of suppliers. Contributions Payable 01010115000000 Income Tax. 01010116000000 Asset Tax. 01010117000000 Value Added Tax. 01010118000000 Special Tax on Production and Services. 01010119000000 Tax on New Cars. 01010120000000 Local Taxes. 01010121000000 Social Security employer contributions. 01010122000000 Social Security worker contributions. 01010123000000 INFONAVIT contributions. 01010124000000 SAR contributions. 01010125000000 Other taxes and contributions. 01010126000000 Total of contributions payable. Other Liabilities 01010127000000 Value Added Tax not collected. 01010128000000 Employee profit sharing. 01010129000000 National customer advances (related parties). 01010130000000 National customer advances (unrelated parties). 01010131000000 Foreign customer advances (related parties). 01010132000000 Foreign customer advances (unrelated parties). 01010133000000 Other short-term national accounts receivable (related parties). 01010134000000 Other short-term national accounts receivable (unrelated parties). 01010135000000 Other short-term foreign accounts receivable (related parties). 01010136000000 Other short-term foreign accounts receivable (unrelated parties). 01010137000000 Contributions for future capital increases. 01010138000000 Unearned revenue. 01010139000000 Other national.

Monday, January 29, 2024 OFFICIAL GAZETTE 217 01010140000000 Other foreign. 01010141000000 Total of other liabilities. 01010142000000 Current portion of short-term financial debt liability. 01010143000000 Total of short-term liabilities. Long-term Liabilities Long-term Debts 01010144000000 National notes payable (related parties). 01010145000000 National notes payable (unrelated parties). 01010146000000 Notes payable with foreign parties (related parties). 01010147000000 Notes payable with foreign parties (unrelated parties). 01010148000000 Other long-term national accounts receivable (related parties). 01010149000000 Other long-term national accounts receivable (unrelated parties). 01010150000000 Other long-term foreign accounts receivable (related parties). 01010151000000 Other long-term foreign accounts receivable (unrelated parties). 01010152000000 Long-term financial instruments. 01010153000000 Total of long-term debts. 01010154000000 Employee benefits. Other Liabilities 01010155000000 Rents collected in advance. 01010156000000 Deferred Income Tax. 01010157000000 Deferred employee profit sharing. 01010158000000 Others. 01010159000000 Total of other liabilities. 01010160000000 Total of long-term liabilities. 01010161000000 Total of liabilities. Equity 01010162000000 Social capital from contributions. 01010163000000 Social capital from capitalization. 01010164000000 Contributions for future capital increases. 01010165000000 Share subscription premium.

218 OFFICIAL GAZETTE Monday, January 29, 2024 01010166000000 Legal reserve. 01010167000000 Net profit. 01010168000000 Net loss. 01010169000000 Retained earnings from previous years. 01010170000000 Accumulated losses from previous years. 01010171000000 Other comprehensive income (debtor). 01010172000000 Other comprehensive income (creditor). 01010173000000 Excess in the update of equity. 01010174000000 Shortfall in the update of equity. 01010175000000 Result from holding non-monetary assets. 01010176000000 Other creditor equity accounts. 01010177000000 Other debtor equity accounts. 01010178000000 Total of equity. 01010179000000 Total of liabilities and equity. The attached notes are an integral part of this financial statement. Part II Data to provide Percentage in relation to total assets (fiscal year) Percentage in relation to total assets (fiscal year previous) Variation in pesos with respect to the previous fiscal year Percentage of variation in pesos with respect to the previous fiscal year Explain variation This annex consists of 8 columns and is divided into two parts Part I Index Concept Data to provide 2.- Statement of Comprehensive Income For the periods from January 1 to December 31 2023 and 2022 Total 2023 Related Parties 2023 (Amounts in pesos) Note: To fill out this annex, it is necessary to first capture the information from annexes 5, 6 (when obligated to fill out this annex), 7 and 8. 01020000000000 Total of sales or net income. Less: 01020001000000 Cost of sales.

Monday, January 29, 2024 OFFICIAL GAZETTE 219 01020002000000 Gross loss. 01020003000000 Gross profit. Less: Operating expenses 01020004000000 General expenses. 01020005000000 Administrative expenses. 01020006000000 Sales expenses. 01020007000000 Total. 01020008000000 Operating loss. 01020009000000 Operating profit. Plus (less): Comprehensive financing result 01020010000000 Interest income. 01020011000000 Interest expense. 01020012000000 Late interest income. 01020013000000 Late interest expense. 01020014000000 Foreign exchange gain. 01020015000000 Foreign exchange loss. 01020016000000 Favorable monetary position result. 01020017000000 Unfavorable monetary position result. 01020018000000 Changes in fair value of debtor financial assets and liabilities. 01020019000000 Changes in fair value of creditor financial assets and liabilities. 01020020000000 Other financial items income. 01020021000000 Other financial items expense. 01020022000000 Total. Plus (less): Participation in net profit or loss of other entities 01020023000000 Net loss from participation in results of unconsolidated subsidiaries, associates, and joint ventures. 01020024000000 Net profit from participation in results of unconsolidated subsidiaries, associates, and joint ventures. 01020025000000 Loss before Income Tax. 01020026000000 Profit before Income Tax. Less:

220 OFFICIAL GAZETTE Monday, January 29, 2024 Income Tax 01020027000000 Income Tax. 01020028000000 Deferred Income Tax. 01020029000000 Other provisions. 01020030000000 Total. Plus (less): Other income (expenses) 01020031000000 Reversal of impairment of goodwill. 01020032000000 Reversal of impairment of other long-term assets. 01020033000000 Favorable discontinued operations. 01020034000000 Unfavorable discontinued operations. 01020035000000 Total other income (expenses), net. 01020036000000 Net loss. 01020037000000 Net profit. Plus (less): Other comprehensive income 01020038000000 Foreign operations translation result favorable. 01020039000000 Foreign operations translation result unfavorable. 01020040000000 Unrealized result on and/or in financial instruments favorable. 01020041000000 Unrealized result on and/or in financial instruments unfavorable. 01020042000000 Cash flow hedge and/or financial instruments valuation favorable. 01020043000000 Cash flow hedge and/or financial instruments valuation unfavorable. 01020044000000 Participation of other comprehensive income of associates favorable. 01020045000000 Participation of other comprehensive income of associates unfavorable. 01020046000000 Income Tax on other comprehensive income. 01020047000000 PTU of other comprehensive income. 01020048000000 Others. 01020049000000 Sum of other comprehensive income. 01020050000000 Comprehensive loss. 01020051000000 Comprehensive income. 01020052000000 Basic earnings per ordinary share. The attached notes are an integral part of this financial statement.

Monday, January 29, 2024 OFFICIAL GAZETTE 221 Part II Data to be provided Unrelated parties 2023 Total 2022 Related parties 2022 Unrelated parties 2022 This appendix consists of 19 columns and is divided into four parts Part I Index Concept Data to be provided 3.- Statement of changes in equity For the years ended December 31, 2023 and 2022 Share capital: from contributions Share capital: from capitalization (Figures in pesos) 01030000000000 (Balances as of January 1, 2022 previously reported). 01030001000000 Adjustment for retrospective application due to accounting changes and error corrections. 01030002000000 (Balances as of January 1, 2022 adjusted). 01030003000000 Capital contributions. 01030004000000 Capital refunds. 01030005000000 Dividends paid. 01030006000000 Stock dividends. 01030007000000 Changes in controlling interest that do not imply loss of control. 01030008000000 (Net profit of 2022). 01030009000000 (Net loss of 2022). 01030010000000 Result from holding non-monetary assets. 01030011000000 Share repurchase. 01030012000000 Valuation effect from exercise of financial instruments. 01030013000000 Conversion effect from exercise of foreign operations. 01030014000000 Foreign operations translation result favorable. 01030015000000 Foreign operations translation result unfavorable. 01030016000000 Unrealized result on and/or in financial instruments favorable. 01030017000000 Unrealized result on and/or in financial instruments unfavorable. 01030018000000 Cash flow hedge and/or financial instruments valuation favorable. 01030019000000 Cash flow hedge and/or financial instruments valuation unfavorable. 01030020000000 Participation of other comprehensive income of associates favorable.

222 OFFICIAL GAZETTE Monday, January 29, 2024 01030021000000 Participation of other comprehensive income of associates unfavorable. 01030022000000 Income tax on other comprehensive income. 01030023000000 PTU of other comprehensive income. 01030024000000 Others. 01030025000000 (Balances as of December 31, 2022). 01030026000000 (Balances as of January 1, 2023 previously reported). 01030027000000 Adjustment for retrospective application due to accounting changes and error corrections. 01030028000000 (Balances as of January 1, 2023 adjusted). 01030029000000 Capital contributions. 01030030000000 Capital refunds. 01030031000000 Dividends paid. 01030032000000 Stock dividends. 01030033000000 Changes in controlling interest that do not imply loss of control. 01030034000000 (Net profit of 2023). 01030035000000 (Net loss of 2023). 01030036000000 Result from holding non-monetary assets. 01030037000000 Share repurchase. 01030038000000 Valuation effect from exercise of financial instruments. 01030039000000 Conversion effect from exercise of foreign operations. 01030040000000 Foreign operations translation result favorable. 01030041000000 Foreign operations translation result unfavorable. 01030042000000 Unrealized result on and/or in financial instruments favorable. 01030043000000 Unrealized result on and/or in financial instruments unfavorable. 01030044000000 Cash flow hedge and/or financial instruments valuation favorable. 01030045000000 Cash flow hedge and/or financial instruments valuation unfavorable. 01030046000000 Participation of other comprehensive income of associates favorable. 01030047000000 Participation of other comprehensive income of associates unfavorable. 01030048000000 Income Tax on other comprehensive income. 01030049000000 PTU of other comprehensive income. 01030050000000 Others. 01030051000000 (Balances as of December 31, 2023). The attached notes are an integral part of this financial statement.

Monday, January 29, 2024 OFFICIAL GAZETTE 223 Part II Data to be provided Contributions for future capital increases Premium on share subscription Legal reserve Net profit Net loss Part III Data to be provided Retained earnings from previous years Accumulated losses from previous years Other comprehensive income (debtor) Other comprehensive income (creditor) Excess in updating equity Part IV Data to be provided Deficiency in updating equity Result from holding non-monetary assets Other equity creditor accounts Other equity debtor accounts Total equity Index Concept Data to be provided 4.- Statement of cash flows for the years ended December 31, 2023 and 2022 2023 2022 (Figures in pesos) According to the indirect method Operating activities 01040000000000 Profit before Income Tax. 01040001000000 Loss before Income Tax. Items related to investing activities 01040002000000 Depreciations and amortizations. 01040003000000 Impairment loss on assets. 01040004000000 Gain on sale of fixed asset and land. 01040005000000 Interest income. 01040006000000 Dividends collected. 01040007000000 Other items related to investing activities. 01040008000000 Sum of items related to investing activities. Items related to financing activities 01040009000000 Interest expense. 01040010000000 Other items related to financing activities. 01040011000000 Sum of items related to financing activities. Plus (less): 01040012000000 Increase in accounts receivable and others. 01040013000000 Decrease in inventories.

224 OFFICIAL GAZETTE Monday, January 29, 2024 01040014000000 Decrease in suppliers. 01040015000000 Income Tax Paid. 01040016000000 Other items. 01040017000000 Net cash flows from operating activities. Investing activities 01040018000000 Business acquired (goodwill and/or commercial). 01040019000000 Interest collected. 01040020000000 Dividends collected. 01040021000000 Acquisition of fixed asset and land. 01040022000000 Receipts from sale of fixed asset and land. 01040023000000 Acquisition of shares. 01040024000000 Acquisition of intangible assets. 01040025000000 Acquisition of other assets. 01040026000000 Other items related to investing activities. 01040027000000 Net cash flows from investing activities. 01040028000000 Excess cash to apply in financing activities (positive result). 01040029000000 Cash to be obtained from financing activities (negative result). Financing activities 01040030000000 Cash inflow from capital issuance. 01040031000000 Cash inflow from contributions for future capital increases. 01040032000000 Obtaining loans from related parties. 01040033000000 Obtaining loans from unrelated parties. 01040034000000 Payment of liabilities. 01040035000000 Payment of loans from related parties. 01040036000000 Payment of loans from unrelated parties. 01040037000000 Payment of liabilities derived from financial leases. 01040038000000 Interest paid. 01040039000000 Payment of dividends. 01040040000000 Debt issuance. 01040041000000 Other items related to financing activities. 01040042000000 Net cash flows from financing activities. 01040043000000 Net increase in cash and cash equivalents. Effects from changes in cash value 01040044000000 Effects from changes in cash value due to conversion of balances and cash flows of foreign operations, to the reporting currency. 01040045000000 Effects from changes in cash value due to inflation associated with balances and cash flows of entities that make up the consolidated economic entity. 01040046000000 Other effects from changes in cash value. 01040047000000 Total effects from changes in cash value. 01040048000000 Cash at beginning of period. 01040049000000 Cash at end of period.

Monday, January 29, 2024 OFFICIAL GAZETTE 225 According to the direct method Operating activities 01040050000000 Collections from customers. 01040051000000 Payments to suppliers. 01040052000000 Payment to employees and other suppliers of goods and services. 01040053000000 Income Tax paid. 01040054000000 Other operating activities. 01040055000000 Net cash flows from operating activities. Investing activities 01040056000000 Business acquired (goodwill and/or commercial). 01040057000000 Interest collected. 01040058000000 Dividends collected. 01040059000000 Acquisition of fixed asset and land. 01040060000000 Receipts from sale of fixed asset and land. 01040061000000 Acquisition of shares. 01040062000000 Acquisition of intangible assets. 01040063000000 Acquisition of other assets. 01040064000000 Other items related to investing activities. 01040065000000 Net cash flows from investing activities. 01040066000000 Excess cash to apply in financing activities (positive result). 01040067000000 Cash to be obtained from financing activities (negative result). Financing activities 01040068000000 Cash inflow from capital issuance. 01040069000000 Cash inflow from contributions for future capital increases. 01040070000000 Obtaining loans from related parties. 01040071000000 Obtaining loans from unrelated parties. 01040072000000 Payment of liabilities. 01040073000000 Payment of loans from related parties. 01040074000000 Payment of loans from unrelated parties. 01040075000000 Payment of liabilities derived from financial leases. 01040076000000 Interest paid. 01040077000000 Payment of dividends. 01040078000000 Debt issuance. 01040079000000 Other items related to financing activities. 01040080000000 Net cash flows from financing activities. 01040081000000 Net increase in cash and cash equivalents. Effects from changes in cash value 01040082000000 Effects from changes in cash value due to conversion of balances and cash flows of foreign operations, to the reporting currency.

226 OFFICIAL GAZETTE Monday, January 29, 2024 01040083000000 Effects from changes in cash value due to inflation associated with balances and cash flows of entities that make up the consolidated economic entity. 01040084000000 Other effects from changes in cash value. 01040085000000 Total effects from changes in cash value. 01040086000000 Cash at beginning of period. 01040087000000 Cash at end of period. The attached notes are an integral part of this financial statement. Concept 4.1.- Notes to the financial statements This appendix consists of 17 columns and is divided into four parts. Part I Index Concept Data to be provided 5.- Analytical integration of sales or net income For the years ended December 31, 2023 and 2022 2023 2022 (Figures in pesos) 01050000000000 Total sales to nationals of produced inventories. 01050001000000 Total sales to foreigners of produced inventories. 01050002000000 Total sales of produced inventories. 01050003000000 Total sales to nationals of inventories acquired for distribution. 01050004000000 Total sales to foreigners of inventories acquired for distribution. 01050005000000 Total sales of inventories for distribution. 01050006000000 Returns, discounts, and allowances on national sales. 01050007000000 Returns, discounts, and allowances on foreign sales. 01050008000000 Net sales. Net income by: 01050009000000 General national services. 01050010000000 General foreign services. 01050011000000 Maquila national. 01050012000000 Maquila foreign. 01050013000000 Administrative services national. 01050014000000 Administrative services foreign. 01050015000000 Insurance and reinsurance national. 01050016000000 Insurance and reinsurance foreign. 01050017000000 Commissions national. 01050018000000 Commissions foreign. 01050019000000 Royalties national. 01050020000000 Royalties foreign. 01050021000000 Technical assistance national. 01050022000000 Technical assistance foreign.

Monday, January 29, 2024 OFFICIAL GAZETTE 227 01050023000000 Leasing national. 01050024000000 Leasing foreign. 01050025000000 Gain on alienation of shares. 01050026000000 Gain on alienation of fixed asset. 01050027000000 Gain on alienation of intangible assets. 01050028000000 Gain on alienation of lands. 01050029000000 Recovery of uncollectible accounts. 01050030000000 Recovery by insurance. 01050031000000 Dividends from residents in the country. 01050032000000 Dividends from residents abroad. 01050033000000 Others. 01050034000000 Total net income. 01050035000000 Total sales or net income. 01050036000000 Adjustment for updating. 01050037000000 Total sales or net income updated. Part II Data to be provided Percentage in relation to total sales or net income updated (tax year) Percentage in relation to total sales or net income updated (previous tax year) Variation in pesos with respect to previous tax year Percentage of variation in pesos with respect to previous tax year Explain variation Part III Data to be provided Related parties 2023 Unrelated parties 2023 Related parties 2022 Unrelated parties 2022 Part IV Data to be provided Total taxable for ISR 2023 Total non-taxable for ISR 2023 Total taxable for ISR 2022 Total non-taxable for ISR 2022 This appendix consists of 8 columns and is divided into two parts. Index Concept Data to be provided 6.- Determination of cost of goods sold for accounting and Income Tax purposes For the periods from January 1 to December 31, 2023 and 2022 Total 2023 Related parties 2023 (Figures in pesos) Note: Only capture the information from this appendix when a type of costing system has been chosen in index 01D029000 of the general data appendix.

228 OFFICIAL GAZETTE Monday, January 29, 2024 According to the absorption costing system, based on historical or predetermined costs for tax purposes and with the acquisition cost and standard cost valuation methods for accounting purposes 01060000000000 Initial inventory of raw materials. Plus: 01060001000000 National purchases of raw materials. 01060002000000 Imported purchases of raw materials. Less: 01060003000000 Final inventory of raw materials. 01060004000000 Direct raw materials used for production. Plus: 01060005000000 Direct labor. 01060006000000 Prime cost of production. Plus: 01060007000000 Indirect raw materials. 01060008000000 Indirect labor. 01060009000000 Manufacturing expenses. 01060010000000 Production cost. Plus: 01060011000000 Initial inventory of work in process. 01060012000000 Purchases of work in process. Less: 01060013000000 Final inventory of work in process. 01060014000000 Cost of finished production. Plus: 01060015000000 Initial inventory of finished products. 01060016000000 Purchases of finished products. Less: 01060017000000 Final inventory of finished products. 01060018000000 LIFO effect eliminated from cost of sales. 01060019000000 Other cost of sales concepts. 01060020000000 Accounting cost of sales.

Monday, January 29, 2024 OFFICIAL GAZETTE 229 01060021000000 Plus-minus: inflation effect according to NIF B-10. 01060022000000 Historical accounting cost of goods sold. Less: 01060023000000 Non-deductible purchases of raw materials, work in process, and finished goods. 01060024000000 Non-deductible labor. 01060025000000 Non-deductible manufacturing expenses. 01060026000000 Accounting depreciation in manufacturing expenses. 01060027000000 Other non-deductible concepts. Plus: 01060028000000 Tax depreciation on investments related to production. 01060029000000 Other deductible concepts. 01060030000000 Deductible cost of goods sold for Income Tax. According to a system other than the above 01060031000000 Manufacturing expenses. 01060032000000 Other cost of sales concepts. 01060033000000 Accounting cost of sales. 01060034000000 Plus-minus: inflation effect according to NIF B-10. 01060035000000 Historical accounting cost of goods sold. Less: 01060036000000 Non-deductible concepts excluding depreciation. 01060037000000 Accounting depreciation. Plus: 01060038000000 Tax depreciation. 01060039000000 Other deductible concepts. 01060040000000 Deductible cost of goods sold for Income Tax. Part II Data to be provided Unrelated parties 2023 Total 2022 Related parties 2022 Unrelated parties 2022

230 OFFICIAL GAZETTE Monday, January 29, 2024 This appendix consists of 56 columns and is divided into twelve parts. Part I Index Concept Data to be provided 7.- Comparative analysis of expense subaccounts For the years ended December 31, 2023 and 2022 Manufacturing expenses 2023 Manufacturing expenses 2022 (Figures in pesos) Remuneration 01070000000000 Wages and salaries. 01070001000000 Compensation. 01070002000000 Overtime. 01070003000000 Vacation. 01070004000000 Vacation bonus. 01070005000000 Bonuses. 01070006000000 Severance. 01070007000000 Workers' participation in profits accrued. 01070008000000 Workers' participation in profits deferred. 01070009000000 Wages, salaries, and benefits to workers with disabilities and/or elderly. 01070010000000 Other remuneration. 01070011000000 Total remuneration. Benefits to personnel 01070012000000 Retirement benefits. 01070013000000 Personnel incentives. 01070014000000 Social security. 01070015000000 Contributions to pension plan. 01070016000000 Other benefits. 01070017000000 Total benefits to personnel. Taxes and contributions on wages and salaries 01070018000000 IMSS quotas. 01070019000000 INFONAVIT contributions. 01070020000000 Payroll tax. 01070021000000 Retirement insurance. 01070022000000 Other taxes and contributions. 01070023000000 Total taxes and contributions on wages and salaries. Fees 01070024000000 To resident individuals. 01070025000000 To resident legal entities. 01070026000000 To residents abroad. 01070027000000 Subtotal. 01070028000000 To the board of directors. 01070029000000 Total fees.

Monday, January 29, 2024 OFFICIAL GAZETTE 231

Leases 01070030000000 To resident individuals. 01070031000000 To resident legal entities. 01070032000000 To residents abroad. 01070033000000 Total of leases.

Depreciations and amortizations 01070034000000 (Depreciations). 01070035000000 Total of depreciations. 01070036000000 (Amortizations). 01070037000000 Total of amortizations.

Other expenses 01070038000000 Fuels and lubricants. 01070039000000 Postage. 01070040000000 Internet. 01070041000000 Per diems and travel expenses. 01070042000000 Representation expenses. 01070043000000 Telephone. 01070044000000 Water. 01070045000000 Electricity. 01070046000000 Security and cleaning. 01070047000000 Office supplies. 01070048000000 Legal expenses. 01070049000000 Maintenance and conservation. 01070050000000 Insurance and bonds. 01070051000000 Non-deductible expenses. 01070052000000 Other taxes and fees. 01070053000000 Tax surcharges. 01070054000000 Dues and subscriptions. 01070055000000 Propaganda and advertising. 01070056000000 Photocopying. 01070057000000 Donations. 01070058000000 Technical assistance. 01070059000000 Freight and hauling paid to individuals. 01070060000000 Freight and hauling paid to legal entities. 01070061000000 Import tax. 01070062000000 Export tax. 01070063000000 Royalties without withholding. 01070064000000 Royalties subject to 5%. 01070065000000 Royalties subject to 10%. 01070066000000 Royalties subject to 25%. 01070067000000 Royalties subject to 35%. 01070068000000 Commissions on sales. 01070069000000 Patents and trademarks. 01070070000000 Production raw materials. 01070071000000 Auxiliary production materials. 01070072000000 Maquilas. 01070073000000 Bank commissions.

232 OFFICIAL GAZETTE Monday, January 29, 2024 01070074000000 Loss on sale of land. 01070075000000 Loss on sale of buildings and constructions. 01070076000000 Loss on sale of machinery. 01070077000000 Loss on sale of transport equipment. 01070078000000 Loss on sale of furniture and equipment. 01070079000000 Loss on sale of computer equipment. 01070080000000 Loss on alienation of shares. 01070081000000 Loss on asset impairment. 01070082000000 Loss on uncollectible credits. 01070083000000 Restaurant consumption. 01070084000000 Loss on derivative financial operations. 01070085000000 Deduction for food aid for workers. 01070086000000 Use or temporary enjoyment of automobiles with rechargeable electric batteries and electric automobiles with internal combustion engines or hydrogen-powered. 01070087000000 Deductible amount of payments made for the use or temporary enjoyment of automobiles. 01070088000000 Others. 01070089000000 Total of other expenses. 01070090000000 Total of expenses. 01070091000000 Restatement effect. 01070092000000 Total of updated expenses.

Part II Data to be provided Manufacturing expenses: percentage in relation to total updated expenses (fiscal year) Manufacturing expenses: percentage in relation to total updated expenses (previous fiscal year) Manufacturing expenses: variation in pesos with respect to the previous fiscal year Manufacturing expenses: percentage of variation in pesos with respect to the previous fiscal year Manufacturing expenses: explain variation

Part III Data to be provided Manufacturing expenses: related parties 2023 Manufacturing expenses: non-related parties 2023 Manufacturing expenses: related parties 2022 Manufacturing expenses: non-related parties 2022

Part IV Data to be provided Sales expenses 2023 Sales expenses 2022 Sales expenses: percentage in relation to total updated expenses (fiscal year) Sales expenses: percentage in relation to total updated expenses (previous fiscal year) Sales expenses: variation in pesos with respect to the previous fiscal year

Monday, January 29, 2024 OFFICIAL GAZETTE 233 Part V Data to be provided Sales expenses: percentage of variation in pesos with respect to the previous fiscal year Sales expenses: explain variation Sales expenses: related parties 2023 Sales expenses: non-related parties 2023 Sales expenses: related parties 2022 Sales expenses: non-related parties 2022

Part VI Data to be provided Administration expenses 2023 Administration expenses 2022 Administration expenses: percentage in relation to total updated expenses (fiscal year) Administration expenses: percentage in relation to total updated expenses (previous fiscal year) Administration expenses: variation in pesos with respect to the previous fiscal year

Part VII Data to be provided Administration expenses: percentage of variation in pesos with respect to the previous fiscal year Administration expenses: explain variation Administration expenses: related parties 2023 Administration expenses: non-related parties 2023 Administration expenses: related parties 2022

Part VIII Data to be provided Administration expenses: non-related parties 2022 General expenses 2023 General expenses 2022 General expenses: percentage in relation to total updated expenses (fiscal year) General expenses: percentage in relation to total updated expenses (previous fiscal year)

Part IX Data to be provided General expenses: variation in pesos with respect to the previous fiscal year General expenses: percentage of variation in pesos with respect to the previous fiscal year General expenses: explain variation General expenses: related parties 2023 General expenses: non-related parties 2023

Part X Data to be provided General expenses: related parties 2022 General expenses: non-related parties 2022 Total 2023 Total 2022 Total related parties 2023 Total non-related parties 2023

234 OFFICIAL GAZETTE Monday, January 29, 2024 Part XI Data to be provided Total related parties 2022 Total non-related parties 2022 Total deductible for Income Tax (ISR) 2023 Total deductible for Income Tax (ISR) 2022

Part XII Data to be provided Total non-deductible for Income Tax (ISR) 2023 Total non-deductible for Income Tax (ISR) 2022

This annex consists of 12 columns and is divided into three parts.

Part I Index Concept Data to be provided 8.- Comparative analysis of the sub-accounts of the comprehensive financing result for the exercises ended on December 31, 2023 and 2022 2023 Related parties 2023 (figures in pesos) Interest in favor Domestic 01080000000000 Banking. 01080001000000 Individuals. 01080002000000 Legal entities. 01080003000000 Restatement effect. 01080004000000 Total domestic interest in favor. Foreign 01080005000000 Banking. 01080006000000 Individuals. 01080007000000 Legal entities. 01080008000000 Restatement effect. 01080009000000 Total foreign interest in favor. 01080010000000 Total interest in favor. Interest payable Domestic 01080011000000 Banking. 01080012000000 Individuals. 01080013000000 Legal entities. 01080014000000 Restatement effect. 01080015000000 Total domestic interest payable.

Monday, January 29, 2024 OFFICIAL GAZETTE 235 Foreign 01080016000000 Banking. 01080017000000 Individuals. 01080018000000 Legal entities. 01080019000000 Restatement effect. 01080020000000 Total foreign interest payable. 01080021000000 Total interest payable. Late interest in favor Domestic 01080022000000 Domestic. 01080023000000 Restatement effect. 01080024000000 Total domestic late interest in favor. Foreign 01080025000000 Foreign. 01080026000000 Restatement effect. 01080027000000 Total foreign late interest in favor. 01080028000000 Total late interest in favor. Late interest payable Domestic 01080029000000 Domestic. 01080030000000 Restatement effect. 01080031000000 Total domestic late interest payable. Foreign 01080032000000 Foreign. 01080033000000 Restatement effect. 01080034000000 Total foreign late interest payable. 01080035000000 Total late interest payable. Exchange result 01080036000000 Exchange loss. 01080037000000 Restatement effect. 01080038000000 Total exchange loss. 01080039000000 Exchange gain. 01080040000000 Restatement effect. 01080041000000 Total exchange gain. 01080042000000 Total exchange result.

236 OFFICIAL GAZETTE Monday, January 29, 2024 Monetary position result 01080043000000 Favorable monetary position result. 01080044000000 Restatement effect. 01080045000000 Total favorable monetary position result. 01080046000000 Unfavorable monetary position result. 01080047000000 Restatement effect. 01080048000000 Total unfavorable monetary position result 01080049000000 Total monetary position result. Changes in the fair value of financial assets and liabilities 01080050000000 Changes in the fair value of debtor financial assets and liabilities. 01080051000000 Restatement effect. 01080052000000 Total changes in the fair value of debtor financial assets and liabilities. 01080053000000 Changes in the fair value of creditor financial assets and liabilities. 01080054000000 Restatement effect. 01080055000000 Total changes in the fair value of creditor financial assets and liabilities. 01080056000000 Total changes in the fair value of financial assets and liabilities. Other financial concepts Other in favor Domestic 01080057000000 Domestic. 01080058000000 Restatement effect. 01080059000000 Total domestic other in favor. Foreign 01080060000000 Foreign. 01080061000000 Restatement effect. 01080062000000 Total foreign other in favor. 01080063000000 Total other in favor. Other payable Domestic 01080064000000 Domestic. 01080065000000 Restatement effect. 01080066000000 Total domestic other payable.

Monday, January 29, 2024 OFFICIAL GAZETTE 237 Foreign 01080067000000 Foreign. 01080068000000 Restatement effect. 01080069000000 Total foreign other payable. 01080070000000 Total other payable. 01080071000000 Total other financial concepts. 01080072000000 Total comprehensive financing result.

Part II Data to be provided Non-related parties 2023 2022 Related parties 2022 Non-related parties 2022

Part III Data to be provided Accumulable or deductible for Income Tax (ISR) 2023 Accumulable or deductible for Income Tax (ISR) 2022 Non-accumulable or not subject to Income Tax (ISR) (income) non-deductible (expenses) for Income Tax (ISR) 2023 Non-accumulable or not subject to Income Tax (ISR) (income) non-deductible (expenses) for Income Tax (ISR) 2022

This annex consists of 8 columns and is divided into two parts.

Part I Index Concept Data to be provided 9.- List of contributions owed by the taxpayer as the direct subject or in their capacity as withholding agent for the exercise ended on December 31, 2023 Taxable base Rate, tariff or fee (figures in pesos) Contributions owed by the taxpayer as the direct subject Income Tax (ISR) 01090000000000 Income Tax. 01090001000000 Other reductions of ISR. 01090002000000 ISR incurred in the exercise. 01090003000000 Amount pending applied in the exercise, from the tax incentive for projects in research and technological development authorized in previous exercises. 01090004000000 Amount pending applied in the exercise, from the tax incentive for investment projects in national cinematographic production of previous exercises.

238 OFFICIAL GAZETTE Monday, January 29, 2024 01090005000000 Incentive for investment projects in national cinematographic production. 01090006000000 Amount pending applied in the exercise, from the tax incentive for investment projects in the arts of previous exercises. 01090007000000 Incentive for investment projects in the arts. 01090008000000 Expenses and investments for "projects in research and technological development", applied in the 2023 exercise. 01090009000000 Expenses and investments for "projects in research and technological development", applied in the 2022 exercise. 01090010000000 Expenses and investments for "projects in research and technological development", applied in the 2021 exercise. 01090011000000 Expenses and investments for "projects in research and technological development", applied in the 2020 exercise. 01090012000000 Expenses and investments for "projects in research and technological development", applied in the 2019 exercise. 01090013000000 Expenses and investments for "projects in research and technological development", applied in the 2018 exercise. 01090014000000 Expenses and investments for "projects in research and technological development", applied in the 2017 exercise. 01090015000000 Expenses and investments for "projects in research and technological development", applied in the 2016 exercise. 01090016000000 Expenses and investments for "projects in research and technological development", applied in the 2015 exercise. 01090017000000 Expenses and investments for "projects in research and technological development", applied in the 2014 exercise. 01090018000000 Amount pending to be applied for "projects in research and technological development". 01090019000000 Incentive for investment in projects and programs for high-performance sports. 01090020000000 Amount pending to be applied for investment in projects and programs for high-performance sports. 01090021000000 Income obtained from government support. 01090022000000 Amount pending to be applied from the incentive for investment in fixed feeding equipment for electric vehicles. 01090023000000 Amount of the tax incentive for biodiesel and its mixtures. 01090024000000 Other incentives. 01090025000000 Total of incentives. 01090026000000 Provisional payments made to the federation. 01090027000000 ISR withheld from the taxpayer. 01090028000000 ISR creditable paid abroad. 01090029000000 ISR creditable for distributed dividends or profits. 01090030000000 Other amounts owed. 01090031000000 Other amounts in favor. 01090032000000 Difference owed. 01090033000000 Difference in favor. 01090034000000 Income Tax owed for the exercise. 01090035000000 Tax incentive in the matter of Income Tax indicated in the Decree of tax incentives for the northern border region, published in the DOF on December 31, 2018, applied in the 2023 exercise. 01090036000000 Tax incentive in the matter of Income Tax indicated in the Decree of tax incentives for the southern border region, published in the DOF on December 30, 2020, applied in the 2023 exercise. 01090037000000 Income Tax paid in annual, normal and complementary declarations.

Monday, January 29, 2024 OFFICIAL GAZETTE 239 01090038000000 Difference owed for the exercise. 01090039000000 ISR paid in excess applied against the IETU. 01090040000000 Balance in favor for the exercise. Other data 01090041000000 Income Tax on income subject to preferential tax regimes. 01090042000000 Income Tax on distributed dividends not originating from CUFIN nor from CUFINRE. 01090043000000 Income Tax on distributed dividends originating from CUFINRE. Individual. 01090044000000 Other income manifested as an individual. Value Added Tax (VAT) 01090045000000 Value of acts or activities taxed at the 16% rate. 01090046000000 Value of acts or activities taxed at the 0% rate. 01090047000000 Sum of the value of taxed acts or activities. 01090048000000 Value of acts or activities for which payment is not obligated (exempt). 01090049000000 Total value of acts or activities. 01090050000000 Value of acts or activities not subject. 01090051000000 Sum of VAT incurred for the months of the exercise. 01090052000000 Sum of creditable VAT for the months of the exercise without including balances in favor. 01090053000000 Tax incentive in the matter of Value Added Tax indicated in the Decree of tax incentives for the northern border region, published in the DOF on December 31, 2018, applied in the 2023 exercise. 01090054000000 Tax incentive in the matter of Value Added Tax indicated in the Decree of tax incentives for the southern border region, published in the DOF on December 30, 2020, applied in the 2023 exercise. 01090055000000 Sum of compensations applied to VAT from other federal contributions in the months of the exercise. 01090056000000 Sum of credits of VAT balances in favor. 01090057000000 Sum of VAT returned in the months of the exercise. 01090058000000 Credit of VAT for investments or expenses in pre-operational periods (for the effects of articles 5, fraction VI and 5-B, second paragraph of the LIVA). 01090059000000 Increase of VAT for investments or expenses in pre-operational periods (for the effects of articles 5, fraction VI and 5-B, second paragraph of the LIVA). 01090060000000 Refund of VAT for investments or expenses in pre-operational periods (for the effects of articles 5, fraction VI and 5-B, second paragraph of the LIVA). 01090061000000 Amount of information technology services provided abroad considered as exported and subject to the 0% VAT rate (for the effects of article 29, fraction IV, subsection I of the LIVA).

240 OFFICIAL GAZETTE Monday, January 29, 2024 Special Tax on Production and Services (IEPS) 01090062000000 Value of acts or activities taxed at the 3% rate (public telecommunications networks). 01090063000000 Value of acts or activities taxed at the 25% rate (energy drinks, as well as concentrates, powders and syrups to prepare energy drinks). 01090064000000 Value of acts or activities taxed at the 26.5% rate (beverages with alcoholic content and beer with an alcoholic graduation of up to 14°G.L.). 01090065000000 Value of acts or activities taxed at the 30% rate (beverages with alcoholic content and beer with an alcoholic graduation of more than 14°G.L. and up to 20°G.L.). 01090066000000 Value of acts or activities taxed at the 30% rate (games with bets and raffles). 01090067000000 Value of acts or activities taxed at the 30.4% rate (processed tobacco, cigars and other processed tobacco made entirely by hand). 01090068000000 Value of acts or activities taxed at the 50% rate (alcohol, denatured alcohol and uncrystallizable honeys). 01090069000000 Value of acts or activities taxed at the 53% rate (beverages with alcoholic content and beer with an alcoholic graduation of more than 20°G.L.). 01090070000000 Value of acts or activities taxed at the 160% rate (processed tobacco, cigarettes). 01090071000000 Value of acts or activities taxed at the 160% rate (processed tobacco, cigars and other processed tobacco). 01090072000000 Value of acts or activities taxed at other rates. 01090073000000 Sum of the value of taxed acts or activities. 01090074000000 Value of acts or activities for which payment is not obligated (exempt). 01090075000000 Total value of acts or activities. 01090076000000 Total liters of flavored beverages sold. 01090077000000 Total amount of sales of pesticides categories 1 and 2 at the 9% rate. 01090078000000 Total amount of sales of pesticides category 3 at the 7% rate. 01090079000000 Total amount of sales of pesticides category 4 at the 6% rate. 01090080000000 Total amount of sales of pesticides category 5. 01090081000000 Total amount of non-basic foods with high caloric density from the sales of snacks at the 8% rate. 01090082000000 Total amount of non-basic foods with high caloric density from the sales of confectionery products at the 8% rate. 01090083000000 Total amount of non-basic foods with high caloric density from the sales of chocolate and other products derived from cocoa at the 8% rate. 01090084000000 Total amount of non-basic foods with high caloric density from the sales of custards and puddings at the 8% rate. 01090085000000 Total amount of non-basic foods with high caloric density from the sales of fruit and vegetable candies at the 8% rate. 01090086000000 Total amount of non-basic foods with high caloric density from the sales of peanut and hazelnut creams at the 8% rate.

Monday, January 29, 2024 OFFICIAL GAZETTE 241 01090087000000 Total amount of non-basic high-calorie-dense foods from the sale of milk candies at the 8% rate. 01090088000000 Total amount of non-basic high-calorie-dense foods from the sale of prepared cereal-based foods at the 8% rate. 01090089000000 Total amount of non-basic high-calorie-dense foods from the sale of ice creams, sorbets, and ice pops at the 8% rate. 01090090000000 Fossil fuels, liters of propane sold (quota of $7.7291 per liter). 01090091000000 Fossil fuels, liters of butane sold (quota of $10.0023 per liter). 01090092000000 Fossil fuels, liters of gasoline and aviation gasoline sold (quota of $13.5569 per liter). 01090093000000 Fossil fuels, liters of jet fuel and other kerosenes sold (quota of $16.1918 per liter). 01090094000000 Fossil fuels, liters of diesel sold (quota of $16.4501 per liter). 01090095000000 Fossil fuels, liters of fuel oil sold (quota of $17.5558 per liter). 01090096000000 Fossil fuels, tons of petroleum coke sold (quota of $20.3767 per ton). 01090097000000 Fossil fuels, tons of coal coke sold (quota of $37.7695 per ton). 01090098000000 Fossil fuels, tons of mineral coal sold (quota of $35.9692 per ton). 01090099000000 Fossil fuels, tons of other fossil fuels sold (quota of $51.9957 per ton). 01090100000000 Sum of IEPS incurred during the months of the fiscal year. 01090101000000 Value of imported acts or activities at the 25% rate (energy drinks, as well as concentrates, powders, and syrups for preparing energy drinks). 01090102000000 Value of imported acts or activities at the 26.5% rate (beverages with alcoholic content and beer with an alcoholic strength of up to 14°GL). 01090103000000 Value of imported acts or activities at the 30% rate (beverages with alcoholic content and beer with an alcoholic strength of more than 14°GL and up to 20°GL). 01090104000000 Value of imported acts or activities at the 30.4% rate (processed tobacco, cigars, and other processed tobacco made entirely by hand). 01090105000000 Value of imported acts or activities at the 53% rate (beverages with alcoholic content and beer with an alcoholic strength of more than 20°GL). 01090106000000 Value of imported acts or activities at the 160% rate (processed tobacco, cigarettes). 01090107000000 Value of imported acts or activities at the 160% rate (processed tobacco, cigars, and other processed tobacco). 01090108000000 Value of imported acts or activities at other rates. 01090109000000 Sum of the value of imported acts or activities. 01090110000000 Total liters of imported flavored beverages. 01090111000000 Total amount of imports of pesticides categories 1 and 2 at the 9% rate. 01090112000000 Total amount of imports of pesticides category 3 at the 7% rate. 01090113000000 Total amount of imports of pesticides category 4 at the 6% rate.

242 OFFICIAL GAZETTE Monday, January 29, 2024 01090114000000 Total amount of sales of pesticides category 5. 01090115000000 Total amount of non-basic high-calorie-dense foods from the import of snacks at the 8% rate. 01090116000000 Total amount of non-basic high-calorie-dense foods from the import of confectionery products at the 8% rate. 01090117000000 Total amount of non-basic high-calorie-dense foods from the import of chocolate and other cocoa-derived products at the 8% rate. 01090118000000 Total amount of non-basic high-calorie-dense foods from the import of custards and puddings at the 8% rate. 01090119000000 Total amount of non-basic high-calorie-dense foods from the import of fruit and vegetable candies at the 8% rate. 01090120000000 Total amount of non-basic high-calorie-dense foods from the import of peanut and hazelnut creams at the 8% rate. 01090121000000 Total amount of non-basic high-calorie-dense foods from the import of milk candies at the 8% rate. 01090122000000 Total amount of non-basic high-calorie-dense foods from the import of prepared cereal-based foods at the 8% rate. 01090123000000 Total amount of non-basic high-calorie-dense foods from the import of ice creams, sorbets, and ice pops at the 8% rate. 01090124000000 Fossil fuels, liters of imported propane (quota of $5.91 per liter). 01090125000000 Fossil fuels, liters of imported butane (quota of $7.66 per liter). 01090126000000 Fossil fuels, liters of imported gasoline and aviation gasoline (quota of $10.38 per liter). 01090127000000 Fossil fuels, liters of imported jet fuel and other kerosenes (quota of $12.40 per liter). 01090128000000 Fossil fuels, liters of imported diesel (quota of $12.59 per liter). 01090129000000 Fossil fuels, liters of imported fuel oil (quota of $13.45 per liter). 01090130000000 Fossil fuels, tons of imported petroleum coke (quota of $15.60 per ton). 01090131000000 Fossil fuels, tons of imported coal coke (quota of $36.57 per ton). 01090132000000 Fossil fuels, tons of imported mineral coal (quota of $27.54 per ton). 01090133000000 Fossil fuels, tons of imported other fossil fuels (quota of $39.80 per ton). 01090134000000 Value of cigarettes sold (quota of $0.5108 per cigarette). 01090135000000 Value of imported cigarettes (quota of $0.5108 per cigarette). 01090136000000 Value of the total weight in grams of cigars and other processed tobacco sold, other than cigarettes, between 0.75 (quota $0.5108). 01090137000000 Value of the total weight in grams of imported cigars and other processed tobacco, other than cigarettes, between 0.75 (quota $0.5108). 01090138000000 Tax incurred by quota of cigarettes sold. 01090139000000 Tax incurred by quota of imported cigarettes. 01090140000000 Tax incurred by quota of cigars and other processed tobacco corresponding to the total weight in grams (cigars and other processed tobacco taxed when sold, between 0.75).

Monday, January 29, 2024 OFFICIAL GAZETTE 243 01090141000000 Tax incurred by quota of cigars and other processed tobacco corresponding to the total weight in grams (cigars and other processed tobacco taxed when imported, between 0.75). 01090142000000 Sum of creditable IEPS during the months of the fiscal year. 01090143000000 Sum of compensations of IEPS credits. 01090144000000 Sum of compensations applied to IEPS from other federal contributions during the months of the fiscal year. 01090145000000 Sum of crediting of IEPS credits. 01090146000000 Sum of IEPS refunded during the months of the fiscal year. 01090147000000 Biodiesel and its mixtures referred to in fraction I of section A, of article 16 of the LIF 2023. 01090148000000 Biodiesel and its mixtures referred to in fraction IV of section A, of article 16 of the LIF 2023. Tax on Foreign Trade 01090149000000 General import tax. 01090150000000 General export tax. 01090151000000 Total foreign trade taxes. Social Security Contributions 01090152000000 Employer quotas to IMSS. 01090153000000 Contributions to INFONAVIT. 01090154000000 Contributions to retirement insurance. Rights for services provided 01090155000000 The National Institute of Migration (INM) - visitor without permission to perform remunerated activities (for the purposes of article 8, fraction I of the Federal Law of Rights). 01090156000000 The National Institute of Migration (INM) - migratory services (for the purposes of article 12 of the Federal Law of Rights). 01090157000000 Navigation Services in Mexican Airspace (SENEAM). 01090158000000 Federal Telecommunications Institute (IFT). 01090159000000 Others specify concept. Contributions from which one is a withholding agent: Income Tax (ISR) For payments to residents in the country 01090160000000 For salaries. 01090161000000 Fees at 35% art. 96 of the LISR. 01090162000000 Prizes. 01090163000000 Fees at 10%. 01090164000000 Leasing at 10%. 01090165000000 Sale of other goods at 20%.

244 OFFICIAL GAZETTE Monday, January 29, 2024 01090166000000 Interest at 0.08%, on the amount of capital. 01090167000000 Interest at 20%. 01090168000000 Interest and exchange gain at 35%. 01090169000000 Commissions. 01090170000000 For dividends at 10%. 01090171000000 Others. 01090172000000 Total ISR withheld from residents in the country. For payments to residents abroad 01090173000000 Salaries at 15%. 01090174000000 Salaries at 30%. 01090175000000 Retirement benefits, pensions, and other concepts at 15%. 01090176000000 Retirement benefits, pensions, and other concepts at 30%. 01090177000000 Fees at 25%. 01090178000000 Royalties at 5%. 01090179000000 Royalties at 10%. 01090180000000 Royalties at 25%. 01090181000000 Royalties at 35%. 01090182000000 Technical assistance. 01090183000000 Mediations. 01090184000000 Real estate leasing. 01090185000000 Furniture leasing at 25%. 01090186000000 Exchange of public debt for capital. 01090187000000 Financial leasing. 01090188000000 Prizes. 01090189000000 Tourism service of timesharing. 01090190000000 Interest at 4.9%. 01090191000000 Interest at 10%. 01090192000000 Interest at 15%. 01090193000000 Interest at 21%. 01090194000000 Interest at 35%. 01090195000000 Sale of real estate. 01090196000000 Sale of shares. 01090197000000 Capital derivative financial operations. 01090198000000 Debt derivative financial operations. 01090199000000 Construction of work, installation, maintenance, or assembly on real estate. 01090200000000 Charter party contract. 01090201000000 Public, artistic, and sporting events. 01090202000000 For dividends at 10%. 01090203000000 Others. 01090204000000 Total ISR withheld from residents abroad. Value Added Tax (VAT) 01090205000000 Independent personal services provided by individuals. 01090206000000 Use or temporary enjoyment of goods lent or granted by individuals. 01090207000000 Acquisition of scrap.

Monday, January 29, 2024 OFFICIAL GAZETTE 245 01090208000000 Land freight transport services provided by individuals or corporations. 01090209000000 Services provided by individual commission agents. 01090210000000 Acquisition, or use or temporary enjoyment of tangible goods, that are sold or granted by residents abroad without a permanent establishment in the country. 01090211000000 Others. 01090212000000 Total VAT withheld. Other withheld contributions 01090213000000 Special Tax on Production and Services withheld. 01090214000000 Worker quotas to IMSS. 01090215000000 Others. Compensations made and refunds obtained Compensations made during the fiscal year of credits arising from: At historical value of: 01090216000000 Value Added Tax. 01090217000000 Income Tax. 01090218000000 Other federal contributions. At updated value of: 01090219000000 Value Added Tax. 01090220000000 Income Tax. 01090221000000 Other federal contributions. Compensations made during the fiscal year applied to: 01090222000000 Own Value Added Tax arising from Own Value Added Tax. 01090223000000 Own Income Tax arising from Own Income Tax. 01090224000000 Other federal contributions. Refunds obtained during the fiscal year 01090225000000 Other federal contributions. From: 01090226000000 Value Added Tax. 01090227000000 Income Tax. 01090228000000 Other federal contributions. Part II Data to be provided Contribution determined by audit to charge or in favor Contribution to charge or credit balance determined by the taxpayer Differences not investigated Differences not material by audit

246 OFFICIAL GAZETTE Monday, January 29, 2024 Concept 9.1.- Declaration This annex consists of 14 columns and is divided into four parts. Part I Index Concept Data to be provided 10.- List of contributions to pay on December 31, 2023 Amount corresponding to the audited fiscal year Amount from previous years (Numbers in pesos) Income Tax incurred as a direct subject 01100000000000 Determined by the taxpayer (of the year). 01100001000000 Difference determined by the taxpayer (of the audited year). Provisional and/or definitive payments determined by the taxpayer for the concept of: Income Tax own provisional payments 01100002000000 Corresponding to the month or period of: Income Tax by salaries and in general for the provision of a subordinate personal service in its capacity as withholding agent 01100003000000 Corresponding to the month of: Income Tax by payment of fees in its capacity as withholding agent 01100004000000 Corresponding to the month of: Income Tax by payment of leases in its capacity as withholding agent 01100005000000 Corresponding to the month of: Income Tax by payment of interest in its capacity as withholding agent 01100006000000 Corresponding to the month of: Income Tax (other withholdings to residents in Mexico) in its capacity as withholding agent 01100007000000 Corresponding to the month of:

Monday, January 29, 2024 OFFICIAL GAZETTE 247 Income Tax on dividends as a direct subject 01100008000000 Corresponding to the month of: Income Tax preferential fiscal regimes as a direct subject 01100009000000 Corresponding to the fiscal year of: Income Tax by payments to abroad in its capacity as withholding agent 01100010000000 Corresponding to the month of: Information determined by the taxpayer: Tax on Assets as a direct subject 01100011000000 Corresponding to the fiscal year of: (specify the fiscal year) Value Added Tax incurred as a direct subject 01100012000000 Corresponding to the month of: Value Added Tax in its capacity as withholding agent 01100013000000 Corresponding to the month of: Special Tax on Production and Services incurred as a direct subject 01100014000000 Corresponding to the month of: Special Tax on Production and Services in its capacity as withholding agent 01100015000000 Corresponding to the month of: Tax on New Cars 01100016000000 Corresponding to the month of: Contributions to the Mexican Institute of Social Security 01100017000000 Corresponding to the month of: Contributions to the National Fund for Workers' Housing 01100018000000 Corresponding to the bimonthly period of:

248 OFFICIAL GAZETTE Monday, January 29, 2024 Contributions to retirement insurance 01100019000000 Corresponding to the bimonthly period of: Local Taxes 01100020000000 Corresponding to the month of: Payroll Tax 01100021000000 Corresponding to the month of: Rights for services provided 01100022000000 The National Institute of Migration (INM) visitor without permission to perform remunerated activities (for the purposes of article 8, fraction I Federal Law of Rights) corresponding to the month of: 01100023000000 The National Institute of Migration (INM) services migratory (for the purposes of article 12 Federal Law of Rights) corresponding to the month of: 01100024000000 Navigation Services in Mexican Airspace (SENEAM), corresponding to the month of: 01100025000000 Federal Telecommunications Institute (IFT), corresponding to the month of: 01100026000000 Others specify concept and period to which it corresponds: Other contributions 01100027000000 Specify concept and period to which it corresponds: Differences not considered by the taxpayer in the audited fiscal year: 01100028000000 Difference determined by audit not considered by the taxpayer (of the audited year) Income Tax provisional payments 01100029000000 Corresponding to the month or period of: Income Tax withholdings to residents in Mexico 01100030000000 Corresponding to the month of: Income Tax withholdings to residents abroad 01100031000000 Corresponding to the month of: Income Tax on dividends 01100032000000 Corresponding to the month of:

Monday, January 29, 2024 OFFICIAL GAZETTE 249 Income Tax preferential fiscal regimes as a direct subject 01100033000000 Corresponding to the fiscal year Value Added Tax as a direct subject 01100034000000 Corresponding to the month of: Value Added Tax in its capacity as withholding agent 01100035000000 Corresponding to the month of: Special Tax on Production and Services as a direct subject 01100036000000 Corresponding to the month of: Special Tax on Production and Services in its capacity as withholding agent 01100037000000 Corresponding to the month of: Tax on New Cars 01100038000000 Corresponding to the month of: Contributions to the Mexican Institute of Social Security 01100039000000 Corresponding to the month of: Contributions to the National Fund for Workers' Housing 01100040000000 Corresponding to the bimonthly period of: Contributions to retirement insurance 01100041000000 Corresponding to the bimonthly period of: Local Taxes 01100042000000 Corresponding to the month of: Rights 01100043000000 Corresponding to the right Other contributions 01100044000000 Specify concept and period to which it corresponds: 01100045000000 Total

250 OFFICIAL GAZETTE Monday, January 29, 2024 Part II Data to be provided Total contributions to pay Amount of the contribution in litigation Payment date Credit institution or SAT Part III Data to be provided Number of the operation Payment in installments (data from the free writing): folio number Payment in installments (data from the free writing) presentation date Payment in installments (data from the free writing) receiving administration Part IV Data to be provided Authorization letter for payment in installments: number Authorization letter for payment in installments date This annex consists of 9 columns and is divided into two parts. Part I Index Concept Data to be provided 11.- Reconciliation between accounting and fiscal result for purposes of Income Tax For the year ended December 31, 2023 2023 2022 (numbers in pesos) 01110000000000 Net profit. 01110001000000 Net loss. Plus-minus: 01110002000000 Effect of inflation of NIF B-10. 01110003000000 Result from favorable monetary position. 01110004000000 Result from unfavorable monetary position. 01110005000000 Historical net profit. 01110006000000 Historical net loss. Plus: 01110007000000 Non-accounting fiscal income. Plus: 01110008000000 Non-fiscal accounting deductions. Minus: 01110009000000 Fiscal non-accounting deductions. Minus: 01110010000000 Accounting non-fiscal income.

Monday, January 29, 2024 OFFICIAL GAZETTE 251 01110011000000 Fiscal loss before loss on sale of shares. 01110012000000 Fiscal profit before loss on sale of shares. 01110013000000 Loss on sale of shares. 01110014000000 Fiscal loss before PTU paid in the year. 01110015000000 Fiscal profit before PTU paid in the year. Plus or minus: 01110016000000 PTU paid in the year. 01110017000000 Fiscal loss of the year. 01110018000000 Fiscal profit of the year. 01110019000000 Additional deduction for first employment promotion of the year (for the purposes of article ninth fraction XXXVII of the transitional dispositions of the LISR for 2014). 01110020000000 Amortization of losses from previous years. 01110021000000 Fiscal result and/or taxable profit. Non-accounting fiscal income 01110022000000 Accumulable annual inflation adjustment. 01110023000000 Fiscal exchange gain. 01110024000000 Fiscal gain on sale of shares and/or intangibles. 01110025000000 Fiscal gain on capital refund. 01110026000000 Fiscal gain on sale of fixed assets. 01110027000000 Fiscal gain on sale of land. 01110028000000 Fiscal gain in trusts. 01110029000000 Customer advances. 01110030000000 Income collected from the previous year (individuals). 01110031000000 Late interest effectively collected. 01110032000000 Income from work progress. 01110033000000 Accumulable inventory. 01110034000000 Fiscal incentives. 01110035000000 Transfer pricing adjustment. 01110036000000 Other non-accounting fiscal income. 01110037000000 Total non-accounting fiscal income. Non-fiscal accounting deductions 01110038000000 Income Tax. 01110039000000 Profit sharing. 01110040000000 Fines. 01110041000000 Non-deductible expenses. 01110042000000 Accounting cost of sales. 01110043000000 Accounting depreciation. 01110044000000 Provisions. 01110045000000 Estimates. 01110046000000 Accounting loss on sale of shares and/or intangibles.

252 OFFICIAL GAZETTE Monday, January 29, 2024 01110047000000 Cost of sales (individuals). 01110048000000 Foreign exchange loss. 01110049000000 Accounting amortization. 01110050000000 Accounting loss on disposal of fixed assets. 01110051000000 Accounting loss on disposal of land. 01110052000000 Accounting loss on trusts. 01110053000000 Accounting loss on joint ventures. 01110054000000 Fees, rents, and interest unpaid at the end of the fiscal year. 01110055000000 Loss in subsidiary participation. 01110056000000 Accrued interest exceeding market value and late payments, paid or unpaid. 01110057000000 Proportion of payments that are exempt income for the worker. 01110058000000 Non-deductible transactions with related parties. 01110059000000 Other non-fiscal accounting deductions. 01110060000000 Total of non-fiscal accounting deductions. The non-deductible items are accounted for in: 01110061000000 Manufacturing expenses. 01110062000000 Sales expenses. 01110063000000 General expenses. 01110064000000 Administrative expenses. Accounting depreciation is integrated by: 01110065000000 Manufacturing expenses. 01110066000000 Sales expenses. 01110067000000 General expenses. 01110068000000 Administrative expenses. Non-accounting fiscal deductions 01110069000000 Purchases (individuals). 01110070000000 Labor (individuals). 01110071000000 Maquiladora services (individuals). 01110072000000 Manufacturing expenses (individuals). 01110073000000 Fiscal depreciation. 01110074000000 Fiscal incentive for immediate deduction of investments. 01110075000000 Fiscal amortization. 01110076000000 Fiscal loss on disposal of shares and/or intangibles. 01110077000000 Fiscal loss on disposal of fixed assets. 01110078000000 Fiscal loss on disposal of land. 01110079000000 Fiscal loss on trusts. 01110080000000 Deductible annual inflation adjustment. 01110081000000 Deductible cost of goods sold for Income Tax. 01110082000000 Fiscal foreign exchange loss. 01110083000000 Charges to provisions. 01110084000000 Charges to estimates. 01110085000000 Fees, rents, and interest that affected the result of the previous fiscal year, paid in this one. 01110086000000 Customer advances from the previous fiscal year.

Monday, January 29, 2024 OFFICIAL GAZETTE 253 01110087000000 Loss from uncollectible credits. 01110088000000 Late interest actually paid. 01110089000000 Additional deduction for donation of basic goods for human subsistence (for the purposes of article 1.3 of the Decree published in the Official Gazette of the Federation on December 26, 2013). 01110090000000 Deduction of the additional 25% of salary amount (for the purposes of article 1.5 of the Decree published in the DOF on December 26, 2013 and article 186 of the Income Tax Law). 01110091000000 Additional deduction for maquiladoras. 01110092000000 Fiscal incentive for hiring persons with disabilities and/or elderly persons. 01110093000000 Income Tax deduction withheld from persons with disabilities and/or elderly persons. 01110094000000 Transfer pricing adjustment. 01110095000000 Net interest from previous fiscal years. 01110096000000 Net interest of the current fiscal year. 01110097000000 Other non-accounting fiscal deductions. 01110098000000 Total of non-accounting fiscal deductions. Non-taxable accounting income 01110099000000 Foreign exchange gain. 01110100000000 Accounting gain on disposal of shares and/or intangibles. 01110101000000 Accounting gain on disposal of fixed assets. 01110102000000 Accounting gain on disposal of land. 01110103000000 Accounting gain on trusts. 01110104000000 Accounting gain on joint ventures. 01110105000000 Accumulated advance sales from the previous fiscal year and accrued in this one. 01110106000000 Cancellation of estimates. 01110107000000 Cancellation of provisions. 01110108000000 Income from dividends. 01110109000000 Income from work in progress. 01110110000000 Accrued late interest received or not. 01110111000000 Gain in subsidiary participation. 01110112000000 Customer advances from previous fiscal years considered as income in the current fiscal year. 01110113000000 Uncollected income of the fiscal year (individuals). 01110114000000 Tax credits and their update. 01110115000000 Other non-taxable accounting income. 01110116000000 Total of non-taxable accounting income. Part II Data to provide Percentage in relation to the total of the current updated year (taxable year) Percentage in relation to the total of the updated year (previous fiscal year) Variation in pesos with respect to the previous fiscal year Percentage of variation in pesos with respect to the previous fiscal year Explain variation

254 OFFICIAL GAZETTE Monday, January 29, 2024 This annex consists of 22 columns and is divided into five parts. Part I Index Concept Data to provide 12.- Financial derivative operations contracted with residents abroad For the fiscal year ended December 31, 2023 Tax identification number Country of residence (figures in pesos) Note: Information from this annex is only captured when it has been noted in concept 01D098000", of the general data annex, the name, denomination or trade name of the resident abroad 01120000000000 (Specify). 01120001000000 Total. Part II Data to provide Date of celebration of the contract that gave rise to the operation Date of celebration of the most recent addendum to the origin contract Type of operation contracted, debt or capital Contracted amount Part III Data to provide Fiscal effect it had in the fiscal year income (deduction) Amount of the fiscal effect it had in the fiscal year Type of currency Agreed value on the underlying Part IV Data to provide Type of underlying In case that in the column "type of underlying" you have selected "others" specify concept Indicate if before the expiration of the term you performed: In case that you liquidated through celebration of a contrary operation, indicate the reasons Part V Data to provide Indicate the amount of accumulable income or (authorized deduction) generated % of withholding on gain Validity Validity at Indicate if you obtained benefit from the treaties to avoid double taxation (yes or no) Indicate if it was contracted with a related party (yes or no)

Monday, January 29, 2024 OFFICIAL GAZETTE 255 This annex consists of 11 columns and is divided into three parts. Part I Index Concept Data to provide 13.- Permanent investments in subsidiaries, associates and affiliates residents abroad and in Mexico For the fiscal year ended December 31 of 2023 Tax identification number Fiscal residence country of the entity (Figures in pesos) Note: Information from this annex is only captured when it has been noted in concept 01D099000, of the general data annex. Name, denomination or trade name of the foreign subsidiary, associate or affiliate 01130000000000 (Specify). 01130001000000 Total. Name, denomination or trade name of the subsidiary, associate or affiliate in Mexico 01130002000000 (Specify). 01130003000000 Total. Part II Data to provide Percentage of participation in the capital of the entity Amount of the investment Amount of profits (losses) of previous fiscal years in the percentage of participation Payment method (fund transfer, capitalization of credits or debts, etc.) Amount of the profit (loss) of the fiscal year in the percentage of participation Value of the investment Part III Data to provide Date on which the capital contribution was made in its subsidiary This annex consists of 15 columns and is divided into four parts. Part I Index Concept Data to provide 14.- Partners or shareholders who had shares or partnership interests For the fiscal year ended December 31 of 2023 Tax identification number or RFC Country of residence for tax purposes (figures in pesos) Name, denomination or trade name of the partner or shareholder 01140000000000 (Specify). 01140001000000 Total.

256 OFFICIAL GAZETTE Monday, January 29, 2024 Part II Data to provide Percentage of participation of the partner or shareholder in the fiscal year Holding period of Holding period at Amount of Contributions that are not premium in share subscription Part III Data to provide Amount of capital withdrawals Amount of loans made Amount of loans received Part IV Data to provide Percentage of agreed interest rate in case of loan received Destination of the loan Amount of premium in share subscription Payment method (fund transfer, capitalization of credits or debts, etc.) This annex consists of 9 columns and is divided into two parts. Part I Index Concept Data to provide 15.- Reconciliation between income determined according to the comprehensive income statement and those accumulable for purposes of the Income Tax and the total of acts or activities for purposes of the Value Added Tax For the fiscal year ended December 31, 2023 2023 2022 (Figures in pesos) 01150000000000 Total of sales or net income. Plus: 01150001000000 Total of interest receivable. 01150002000000 Foreign exchange gain. 01150003000000 Effect of reexpression of foreign exchange gain. 01150004000000 Result from favorable monetary position. 01150005000000 Effect of reexpression of the result from favorable monetary position. 01150006000000 Other financial concepts receivable. 01150007000000 Effect of reexpression of other financial concepts receivable. 01150008000000 Changes in fair value of financial assets and liabilities receivable. 01150009000000 Effect of reexpression of changes in fair value of financial assets and liabilities receivable. 01150010000000 Total of financial products. 01150011000000 Integral result of capitalizable financing. 01150012000000 Net gain from participation in the results of unconsolidated subsidiaries and associates. 01150013000000 Income from discontinued operations. 01150014000000 Favorable result from conversion of foreign operations.

Monday, January 29, 2024 OFFICIAL GAZETTE 257 01150015000000 Unrealized favorable result in and/or on financial instruments. 01150016000000 Favorable valuation of cash flow hedges and/or financial instruments. 01150017000000 Favorable participation of other integral results of associates. 01150018000000 Others. 01150019000000 Deferred tax creditor. 01150020000000 Total of other favorable concepts. 01150021000000 Total of sales or net income reported in the comprehensive income statement. Less: 01150022000000 Equity method in subsidiaries, associates, etc. 01150023000000 Effect of reexpression of foreign exchange gain. 01150024000000 Result from favorable monetary position. 01150025000000 Effect of reexpression of the result from favorable monetary position. 01150026000000 Effect of reexpression of other financial concepts receivable. 01150027000000 Effect of reexpression of sales or gross income inherent to the activity. 01150028000000 Effect of reexpression of changes in fair value of financial assets and liabilities receivable. 01150029000000 Others. 01150030000000 Total. Plus: 01150031000000 Accumulable annual inflation adjustment. 01150032000000 Customer advances. 01150033000000 Income from dividends from abroad. 01150034000000 Fiscal gain on disposal of fixed assets. 01150035000000 Fiscal gain on disposal of land. 01150036000000 Fiscal gain on disposal of shares or partnership interests and/or intangibles. 01150037000000 Fiscal gain on disposal of securities. 01150038000000 Realized gain in merger or spin-off of companies. 01150039000000 Gain from capital reduction or liquidation of commercial companies resident abroad. 01150040000000 Returns, discounts or rebates on sales or national income. 01150041000000 Returns, discounts or rebates on sales or income from abroad. 01150042000000 Amounts received in cash, in national or foreign currency for loans, contributions for future capital increases or capital increases greater than $600,000.00. 01150043000000 Transfer pricing adjustment. 01150044000000 Others. 01150045000000 Total. Less: 01150046000000 Customer advances from previous fiscal years. 01150047000000 Accounting gain on disposal of fixed assets.

258 OFFICIAL GAZETTE Monday, January 29, 2024 01150048000000 Accounting gain on disposal of land. 01150049000000 Accounting gain on disposal of shares or partnership interests and/or intangibles. 01150050000000 Accounting gain on disposal of securities. 01150051000000 Accounting gain in merger or spin-off of companies. 01150052000000 Income from dividends or profits received from other legal entities resident in Mexico. 01150053000000 Deferred tax creditor. 01150054000000 Others. 01150055000000 Total. 01150056000000 Accumulable income for Income Tax. Plus: 01150057000000 Sales or income from previous fiscal years collected in the fiscal year. 01150058000000 Fiscal cost for disposal of fixed assets. 01150059000000 Fiscal cost for disposal of land. 01150060000000 Others. 01150061000000 Total. Less: 01150062000000 Accumulable annual inflation adjustment. 01150063000000 Fiscal gain on disposal of shares or partnership interests. 01150064000000 Fiscal gain on disposal of securities. 01150065000000 Realized gain in merger or spin-off of companies. 01150066000000 Gain from capital reduction or liquidation of commercial companies resident abroad. 01150067000000 Fiscal loss on disposal of fixed assets. 01150068000000 Fiscal loss on disposal of land. 01150069000000 Foreign exchange gain. 01150070000000 Sales or income not collected in the fiscal year. 01150071000000 Income from dividends from abroad. 01150072000000 Interest that generated VAT and is in capital reserve. 01150073000000 Others. 01150074000000 Total. 01150075000000 Total value of acts or activities for purposes of Value Added Tax. Part II Data to provide Percentage in relation to the total of the updated year (fiscal year) Percentage in relation to the total of the updated year (fiscal year previous) Variation in pesos with respect to the previous fiscal year Percentage of variation in pesos with respect to the previous fiscal year Explain variation

Monday, January 29, 2024 OFFICIAL GAZETTE 259 This annex consists of 17 columns and is divided into five parts. Part I Index Concept Data to provide 16.- Transactions with related parties For the fiscal year ended December 31, 2023 Tax identification number or RFC Type of operation (Figures in pesos) Note: Information from this annex is only captured when it has been noted in concept 01D042000, of the general data annex. Income Tax Denomination or trade name of the related party Accumulable income 01160000000000 (Specify). 01160001000000 Total of accumulable income. Authorized deductions 01160002000000 (Specify). 01160003000000 Total of authorized deductions. Part II Data to provide In case that in the column "type of operation", you have selected any of the concepts of "other income" or "other payments", specify concept Country of residence Value of the operation and/or investment for fiscal purposes (even with zero value) Transfer pricing method applied Part III Data to provide The operation involves unique and valuable contributions (yes or no) in case affirmative indicate in the annex called additional information, of which unique and valuable contributions are involved The operation is agreed as with independent parties in comparable operations (yes or no) Amount of taxpayer's fiscal adjustment for the operation to be considered agreed as with independent parties in comparable operations Part IV Data to provide The values of acts or activities for VAT, or of creditable VAT (deductions) were modified as a consequence of a transfer pricing adjustment (rule 3.9.1.2. section B, of the RMF 2023) (yes or no) Indicate if you obtained benefit from the treaties to avoid double taxation (yes, no, n/a) Modified amount Part V Data to provide There was withholding and payment of Income Tax for this operation Withholding Income Tax rate

260 OFFICIAL GAZETTE Monday, January 29, 2024 Index Concept Data to provide 17.- Taxpayer information on its operations with related parties For the fiscal year ended December 31, 2023 (Figures in pesos) Note: Information from this annex is only captured when it has been noted in concept 01D042000, of the general data annex. Business knowledge. General information Which is (are) the predominant activity(ies) of the taxpayer: 01170000000000 Distribution. 01170001000000 Manufacturing. 01170002000000 Maquiladora. 01170003000000 Granting of temporary use or enjoyment of goods. 01170004000000 Services. 01170005000000 Others (specify). 01170006000000 The taxpayer is the owner of the assets it uses to carry out its predominant activity, which are registered in its accounting. 01170007000000 The taxpayer owns or uses intangible assets which are registered in its accounting. Specify the five main intangible assets used by the taxpayer (see appendix VIII) that are registered in its accounting. 01170008000000 Field 1. 01170009000000 Field 2. 01170010000000 Field 3. 01170011000000 Field 4. 01170012000000 Field 5. 01170013000000 Amount of royalty for the use of intangible assets. Specify the five main intangible assets for which it grants the use or enjoyment (see appendix VIII). 01170014000000 Field 1. 01170015000000 Field 2. 01170016000000 Field 3. 01170017000000 Field 4. 01170018000000 Field 5. 01170019000000 Amount of royalty for which the use of intangible assets is granted. Specify the five main intangible assets of which it is owner and which it has registered in its accounting (see appendix VIII). 01170020000000 Field 1. 01170021000000 Field 2. 01170022000000 Field 3.

Monday, January 29, 2024 OFFICIAL GAZETTE 261 01170023000000 Field 4. 01170024000000 Field 5. 01170025000000 Value of the intangible asset registered in its accounting. 01170026000000 The taxpayer obtained an advance pricing agreement (APA) aplicable to the taxable year. 01170027000000 Letter number. 01170028000000 Date of the letter. 01170029000000 Indicate if an advance pricing agreement (APA) aplicable to the taxable year is pending. 01170030000000 Date of submission of the application. 01170031000000 The taxpayer obtained any favorable resolution from the SAT that involves transactions with related parties. 01170032000000 Letter number. 01170033000000 Date of the letter. 01170034000000 The taxpayer deducted in the fiscal year initial inventories from operations with related parties carried out in previous fiscal years. 01170035000000 The taxpayer deducted in the fiscal year depreciation or amortization from operations with related parties carried out in previous fiscal years. 01170036000000 The taxpayer has the supporting documentation referred to in fraction IX of article 76 of the Income Tax Law (transfer pricing study(ies)). 01170037000000 The taxpayer submitted its informational declaration for its operations with related parties (For the purposes of article 76, fraction X of the Income Tax Law). 01170038000000 Date of submission (last submitted). 01170039000000 The taxpayer has documentary evidence demonstrating compliance with the provisions of fraction XII of article 76 of the Income Tax Law for its operations with related parties: Tax ID numbers of the persons who prepared the information and documentation demonstrating compliance with the provisions of article 76, fractions IX and XII of the Income Tax Law, or who advised in its preparation. Preparers 01170040000000 Tax ID number or fiscal identification number 1. 01170041000000 Tax ID number or fiscal identification number 2. 01170042000000 Tax ID number or fiscal identification number 3. Advisors 01170043000000 Tax ID number or fiscal identification number 1. 01170044000000 Tax ID number or fiscal identification number 2. 01170045000000 Tax ID number or fiscal identification number 3.

262 OFFICIAL GAZETTE Monday, January 29, 2024

Tax ID (RFC) of persons who provided tax advice under Title VI of the CFF

Tax Advisors 01170046000000 Tax ID (RFC) or fiscal identification number 1. 01170047000000 Tax ID (RFC) or fiscal identification number 2. 01170048000000 Tax ID (RFC) or fiscal identification number 3.

Obligations regarding transfer pricing 01170049000000 The figures reported in the informative declaration of transactions with related parties are consistent with those stated in the transfer pricing studies (supporting documentation) (paragraphs X and IX respectively of article 76 of the Income Tax Law (LISR)). 01170050000000 In case of discrepancy, specify: 01170051000000 The figures reported in the informative declaration (For the purposes of article 76, paragraph X of the LISR) are consistent with those stated in annex 16 of the report, both referring to transactions with related parties. 01170052000000 In case of discrepancy, specify: 01170053000000 The figures reported for transactions with related parties in the documentary evidence demonstrating compliance with the provisions of paragraph XII of article 76 of the LISR are consistent with those stated in annex 16 of the report. 01170054000000 In case of discrepancy, specify: 01170055000000 In some of the transactions analyzed in the various transfer pricing documentation of the taxpayer, the related party resident abroad was chosen as the examined party. 01170056000000 Indicate the transactions carried out. 01170057000000 Amount of the transactions. 01170058000000 The taxpayer has in its possession all the financial and tax information of the related party resident abroad that is necessary to corroborate the analysis and conclusions of the transfer pricing documentation where said related party was chosen as the party to be examined.

Transfer pricing adjustments 01170059000000 Did you make any adjustments regarding transfer pricing so that the prices, amounts of consideration, or profit margins of the transactions carried out with related parties are considered as agreed upon as they would be with or between independent parties in comparable transactions. Note: in case that in annex 16 information is presented in the column "amount of taxpayer's fiscal adjustment" so that the operation is considered agreed upon as with independent parties in comparable transactions, answer the following (fiscal effects, not accounting): 01170060000000 The amount of the increase in accumulative income for purposes of the LISR. 01170061000000 The amount of the increase in authorized deductions for purposes of the LISR, even by decreasing income.

Monday, January 29, 2024 OFFICIAL GAZETTE 263 01170062000000 The amount of the increase in authorized deductions for purposes of the LISR. 01170063000000 Amount increased in the declarations presented for the fiscal year for taxes withheld on payments to foreign entities, as a consequence of transfer pricing adjustments. 01170064000000 Amount decreased in the declarations presented for the fiscal year for creditable VAT, as a consequence of transfer pricing adjustments. 01170065000000 Supportive documentation is available that substantiates the actual adjustments made. 01170066000000 Modified the values of acts or activities for IEPS or the creditable IEPS (deductions) as a consequence of a transfer pricing adjustment (Rule 3.9.1.2. section B, of the 2023 RMF). 01170067000000 Indicate the modified amount of acts or activities (RMF). 01170068000000 Indicate the modified amount of creditable IEPS (RMF). 01170069000000 Complied with the requirements established in the current RMF to consider a transfer pricing adjustment that increased deductions as deductible. 01170070000000 In the case of voluntary adjustments, presented the notice for the modification of authorized deductions indicated in the RMF.

Interest with related parties considered as dividends 01170071000000 The taxpayer considered accrued interest as dividends in accordance with the provisions of article 11, paragraph II of the LISR. 01170072000000 Amount of the interest considered as dividends.

Cost of sales with related parties: 01170073000000 Analyzed the cost of sales corresponding to dispositions to related parties in accordance with the provisions of paragraphs I, II, and III of article 180 of the LISR (for the purposes of article 42, second paragraph LISR). If affirmative, indicate the cost of sales determined in accordance with paragraphs I, II, and III of article 180 of the LISR and the selected option. 01170074000000 Article 180, paragraph I of the LISR. 01170075000000 Article 180, paragraph II of the LISR. 01170076000000 Article 180, paragraph III of the LISR. 01170077000000 Cost of sales with related parties deducted without the application of paragraphs I, II, and III of article 180 of the LISR.

Deductible and non-deductible expenses 01170078000000 Deducted expenses with related parties referred to in the third and third-to-last paragraphs of paragraph XXIII of article 28 of the LISR. Note: if affirmative to the previous index, indicate in the annex titled "additional information" with what documentation you have to prove that your deductions are not structured agreements or hybrid mechanisms. 01170079000000 Indicate the amount of the deduction made. 01170080000000 Considered as non-deductible expenses with related parties referred to in paragraph XXIII of article 28 of the LISR.

264 OFFICIAL GAZETTE Monday, January 29, 2024 01170081000000 Indicate the amount of the expense considered as non-deductible. 01170082000000 Deducted expenses with related parties referred to in the second paragraph of paragraph XXIX of article 28 of the LISR. 01170083000000 Indicate the amount of the deduction made. 01170084000000 Considered as non-deductible expenses with related parties referred to in the first paragraph of paragraph XXIX of article 28 of the LISR. 01170085000000 Indicate the amount of the expense considered as non-deductible. 01170086000000 Considered as non-deductible interest referred to in paragraph XXXII of article 28 of the LISR.

Expenses for reimbursements (at cost) 01170087000000 Deducted expenses with related parties for reimbursements at cost. If affirmative. 01170088000000 Has all the supporting documentation, on the one hand, from its related party and, on the other hand, with the documentation issued by third parties independent of the related party with which it can be demonstrated that it is a reimbursement at cost.

Prorated expenses 01170089000000 Deducted expenses with related parties incurred abroad prorated. 01170090000000 Indicate the amount of the deduction of expenses incurred abroad prorated. 01170091000000 Quantify the benefit received or expected to be received from the prorated expense. 01170092000000 Complied with what is stated in rule 3.3.1.27. of the 2023 RMF.

Gains and/or losses from the disposition of shares 01170093000000 Obtained gain and/or fiscal loss when carrying out a transaction of disposition of shares with and among related parties. Note: if affirmative, indicate in the annex titled "additional information" the business reason for disposing of the shares. 01170094000000 Indicate the value of the disposal price of the share package disposed of. 01170095000000 Indicate the proven acquisition cost of the share package disposed of. 01170096000000 Name of the issuer. 01170097000000 Tax ID (RFC) or tax ID of the issuer. 01170098000000 Indicate the equity capital of the issuer. 01170099000000 Name of the acquirer. 01170100000000 Tax ID (RFC) or tax ID of the acquirer. 01170101000000 Presented to the tax authorities the study on the determination of the sale price of the shares in accordance with articles 179 and 180 of the LISR with the elements contained in subsection e) of paragraph I of article 179 of the LISR (second paragraph of subsection B) which in turn corresponds to the fourth paragraph of paragraph XVII of article 28 of the LISR). 01170102000000 Date of presentation to the tax authorities of the study on the determination of the sale price of the shares. 01170103000000 Tax authority to which it was presented. 01170104000000 Mention the business reason for disposing of the shares.

Monday, January 29, 2024 OFFICIAL GAZETTE 265 01170105000000 Mention if you carried out the valuation of the disposition made. 01170106000000 The taxpayer has the supportive documentation of the valuation of the disposition made. If affirmative to the previous index, indicate the RFC and name of the appraiser: 01170107000000 Name of the appraiser. 01170108000000 RFC:

Derivative financial operations with related parties 01170109000000 Accumulated income from derivative financial operations. 01170110000000 Indicate the amount of the corresponding accumulation. 01170111000000 Made deductions related to derivative financial operations. 01170112000000 Indicate the amount of the corresponding deduction. 01170113000000 Obtained losses in derivative financial operations with related parties in accordance with article 28, paragraph XIX of the LISR. 01170114000000 Indicate the corresponding amount. 01170115000000 Made payments of initial amounts for the right to acquire or sell goods, currencies, shares, or other securities that did not trade on recognized markets in accordance with article 28, paragraph XXIV of the LISR. 01170116000000 Indicate the corresponding amount.

Insufficient capitalization: 01170117000000 Determined non-deductible interest in accordance with the provisions of article 28, paragraph XXVII of the LISR. 01170118000000 Annual average balance of all the taxpayer's debts that accrued interest payable, determined in accordance with article 28, paragraph XXVII of the LISR. 01170119000000 Equity capital at the beginning of the fiscal year determined in accordance with article 28, paragraph XXVII of the LISR. 01170120000000 Equity capital at the end of the fiscal year determined in accordance with article 28, paragraph XXVII of the LISR. 01170121000000 Average equity capital. 01170122000000 Average equity capital divided by three. 01170123000000 Annual average balance of the taxpayer's debts contracted with related parties resident abroad, determined in accordance with article 28, paragraph XXVII of the LISR. 01170124000000 Non-deductible interest determined in accordance with article 28, paragraph XXVII of the LISR. 01170125000000 Opted to consider as equity capital of the fiscal year the initial and final balances of the fiscal year of its capital contribution accounts, net fiscal profit, and reinvested net fiscal profit.

Corresponding adjustments 01170126000000 Made during the fiscal year (in the fiscal year itself subject to review or for purposes of previous years) any adjustment regarding transfer pricing as a consequence of applying what is stated in the transfer pricing documentation of any related party resident abroad. 01170127000000 If affirmative, indicate the amount of the same. 01170128000000 The adjusted fiscal year (1). 01170129000000 The adjusted fiscal year (2). 01170130000000 The adjusted fiscal year (3).

266 OFFICIAL GAZETTE Monday, January 29, 2024 01170131000000 Carried out corresponding adjustments regarding transfer pricing during the fiscal year (in the fiscal year itself subject to review or for purposes of previous years) without complying with what is established in article 184 of the LISR. 01170132000000 If affirmative, indicate the amount of the same. 01170133000000 The adjusted fiscal year (1). 01170134000000 The adjusted fiscal year (2). 01170135000000 The adjusted fiscal year (3). 01170136000000 Carried out corresponding adjustments regarding transfer pricing during the fiscal year (in the fiscal year itself subject to review or for purposes of previous years) as a consequence of transactions with related parties resident in countries with which Mexico has not celebrated international treaties on tax matters and carried out by the authorities of said countries. 01170137000000 If affirmative, indicate the amount of the same. 01170138000000 The adjusted fiscal year (1). 01170139000000 The adjusted fiscal year (2). 01170140000000 The adjusted fiscal year (3).

Article 76-A of the LISR (2023) 01170141000000 Is obliged to present the informative declaration provided for in paragraph I (master of related parties). 01170142000000 Is obliged to present the informative declaration provided for in paragraph II (local of related parties). 01170143000000 Is obliged to present the informative declaration provided for in paragraph III (country by country). If affirmative in this last case, specify the basis of the obligation: 01170144000000 By being a multinational controlling legal person (paragraph III, subsection a). 01170145000000 By being designated (paragraph III, subsection b). Do you have knowledge if the multinational controlling legal person to which your company belongs is obliged to present directly or through a designated entity, the following informative declarations of related parties: 01170146000000 Obligation to present the master declaration. 01170147000000 Obligation to present the country-by-country declaration.

Annual informative declarations of related parties of 2022 presented in 2023 (for the purposes of article 76-A of the LISR) 01170148000000 Presented on time and in due form the informative master declaration of the multinational business group of the fiscal year 2022. 01170149000000 Date of presentation (last presented). 01170150000000 Presented on time and in due form the informative local declaration of related parties of the fiscal year 2022. 01170151000000 Date of preparation of the information and transfer pricing documentation associated with the declaration. 01170152000000 Date of presentation (last presented). 01170153000000 Presented on time and in due form the informative country-by-country declaration of the multinational business group of the fiscal year 2022. 01170154000000 Date of presentation (last presented).

Monday, January 29, 2024 OFFICIAL GAZETTE 267 Operational financial information without the modifications to Bulletin B-3 statement of comprehensive income for 2013 of the Financial Reporting Standards (applicable fiscal year 2023) 01170155000000 Applied the transactional profit margin method based on its global and/or segmented financial information, without considering the modifications to Bulletin B-3 statement of comprehensive income for 2013 of the Financial Reporting Standards (applicable fiscal year 2023). If affirmative to the previous answer, you must present the following information: 01170156000000 Total sales or net income. Less non-operating concepts: 01170157000000 Gain on sale of fixed assets. 01170158000000 Recovery of accounts. 01170159000000 Dividends. 01170160000000 Gain on disposition of shares. 01170161000000 Services. 01170162000000 Commissions. 01170163000000 Others. 01170164000000 Sum. Equal: 01170165000000 Total of own operational sales or net income. 01170166000000 Cost of sales. 01170167000000 Operating expenses. Less non-operating concepts: 01170168000000 Other non-operating expenses. Equal: 01170169000000 Operating expenses without other non-operating expenses. 01170170000000 Operational profit without the modifications to Bulletin B-3 statement of comprehensive income for 2013 of the Financial Reporting Standards (applicable fiscal year 2023).

Decree of fiscal incentives northern border region 01170171000000 Carried out transactions with taxpayers who are in the northern border region. 01170172000000 Amount of accumulative income with related parties generated within the municipalities of the northern border region. 01170173000000 Amount of accumulative income with related parties that are located within the municipalities of the northern border region.

268 OFFICIAL GAZETTE Monday, January 29, 2024 01170174000000 Amount of deductions with related parties generated within the municipalities of the northern border region. 01170175000000 Amount of deductions with related parties that are located within the municipalities of the northern border region. 01170176000000 Presented the informative declaration for your transactions with related parties (For the purposes of article 76, paragraph X of the LISR, annex 9 of the DIM) including transactions with related parties resident in national territory as contemplated in fiscal procedure 5/DEC-12.

Non-binding criteria 01170177000000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria regarding transfer pricing of fiscal and customs provisions. 01170178000000 Specify the number(s) of the criterion/criteria.

Maquiladoras 01170179000000 Carried out maquiladora operations with a related party resident abroad. If affirmative to the previous answer, you must present the following information: 01170180000000 Indicate if you carried out maquiladora operations in accordance with what is established in article 181 of the LISR with a related party resident abroad. 01170181000000 Indicate if it is a company under the shelter program. 01170182000000 If the company acted under the shelter program, there is documentary evidence demonstrating compliance with the provisions of the second and fourth paragraphs of article 183 of the LISR. 01170183000000 The taxpayer presented its informative declaration of manufacturing, maquiladora, and export service companies (DIEMSE) (for the purposes of articles 182 and 183 of the LISR). 01170184000000 Date of presentation (last presented). Indicate by which paragraph of article 182 of the LISR you opted in the fiscal year 01170185000000 First (safe harbour). 01170186000000 Third-to-last advance pricing agreement (APA).

Value of fixed assets and inventories owned by residents abroad Value of inventories of raw materials, semi-finished and finished products 01170187000000 January initial balance in dollars. 01170188000000 January initial balance in pesos. 01170189000000 January final balance in dollars or its equivalent. 01170190000000 January final balance in pesos.

Monday, January 29, 2024 OFFICIAL GAZETTE 269 01170191000000 January average balance in pesos. 01170192000000 February final balance in dollars or its equivalent. 01170193000000 February final balance in pesos. 01170194000000 February average balance in pesos. 01170195000000 March final balance in dollars or its equivalent. 01170196000000 March final balance in pesos. 01170197000000 March average balance in pesos. 01170198000000 April final balance in dollars or its equivalent. 01170199000000 April final balance in pesos. 01170200000000 April average balance in pesos. 01170201000000 May final balance in dollars or its equivalent. 01170202000000 May final balance in pesos. 01170203000000 May average balance in pesos. 01170204000000 June final balance in dollars or its equivalent. 01170205000000 June final balance in pesos. 01170206000000 June average balance in pesos. 01170207000000 July final balance in dollars or its equivalent. 01170208000000 July final balance in pesos. 01170209000000 July average balance in pesos. 01170210000000 August final balance in dollars or its equivalent. 01170211000000 August final balance in pesos. 01170212000000 August average balance in pesos. 01170213000000 September final balance in dollars or its equivalent. 01170214000000 September final balance in pesos. 01170215000000 September average balance in pesos. 01170216000000 October final balance in dollars or its equivalent. 01170217000000 October final balance in pesos. 01170218000000 October average balance in pesos. 01170219000000 November final balance in dollars or its equivalent. 01170220000000 November final balance in pesos. 01170221000000 November average balance in pesos. 01170222000000 December final balance in dollars or its equivalent. 01170223000000 December final balance in pesos. 01170224000000 December average balance in pesos. 01170225000000 Annual average balance in pesos.

Value of fixed assets pending for deduction 01170226000000 Original amount of the investment for the resident abroad in dollars or its equivalent in another foreign currency. 01170227000000 Original amount of the investment for the resident abroad in pesos. 01170228000000 Accumulated depreciation in dollars or its equivalent in another foreign currency. 01170229000000 Accumulated depreciation in pesos. 01170230000000 Amount pending for deduction in dollars or its equivalent in another foreign currency. 01170231000000 Amount pending for deduction in pesos.

270 OFFICIAL GAZETTE Monday, January 29, 2024

01170232000000 If the foreign resident has a permanent establishment in the country, derived from the legal or economic relationships it maintains with the taxpayer carrying out maquiladora operations, indicate the name of the foreign resident considered to have a permanent establishment.

01170233000000 Indicate the tax identification number of the foreign resident considered to have a permanent establishment.

01170234000000 Country of residence of the foreign resident.

01170235000000 Income attributable to the permanent establishment in the country under the terms of Article 2 of the Income Tax Law (LISR).

01170236000000 Value of other income derived from productive activity related to your maquiladora operation (current RMF).

01170237000000 Opted to apply the fiscal incentive consisting of an additional deduction calculated for the purposes of Article 1 of the Decree published in the DOF on December 26, 2013.

01170238000000 Amount of the additional deduction.

01170239000000 Opted to apply the provisions of Article 2 of the Decree published in the DOF on December 26, 2013.

Generic tax compliance for maquiladoras

In the event that the answer to the question corresponding to index 01170026000000 was "no", answer the following:

01170240000000 Accumulated amount of accrued interest in favor (for the purposes of Article 18, fraction IX of the LISR).

01170241000000 Accumulated amount of accrued exchange gain in favor (for the purposes of Article 18, fraction IX of the LISR).

01170242000000 Accumulated amount of annual inflation adjustment (for the purposes of Article 18, fraction X of the LISR).

01170243000000 Amount of accrued interest deducted (for the purposes of Article 25, fraction VII of the LISR).

01170244000000 Amount of accrued exchange loss deducted (for the purposes of Article 25, fraction VII of the LISR).

01170245000000 Amount of annual inflation adjustment deducted (for the purposes of Article 25, fraction VIII of the LISR).

Decree on fiscal incentives southern border region

01170246000000 Carried out operations with taxpayers located in the southern border region.

01170247000000 Amount of taxable income from related parties generated within the municipalities of the southern border region.

01170248000000 Amount of taxable income from related parties located within the municipalities of the southern border region.

01170249000000 Amount of deductions from related parties generated within the municipalities of the southern border region.

01170250000000 Amount of deductions from related parties located within the municipalities of the southern border region.

01170251000000 Submitted the informational declaration for operations with related parties (For the purposes of Article 76, fraction X of the LISR, Annex 9 of the DIM) including operations with related parties residing in national territory as contemplated in fiscal procedure form 5/DEC-12.

Monday, January 29, 2024 OFFICIAL GAZETTE 271

Index Concept Data to provide

18.- Informational Data

For the fiscal year ended December 31, 2023 (Amounts in pesos)

Taxpayer informational data

01180000000000 Is authorized for notification via tax mailbox.

Taxpayer informational data as legal representative

01180001000000 Is a partner or shareholder of some taxpayers it represents.

01180002000000 Number of entities in which it participates as legal representative.

Indicate the five main RFCs of the legal person(s) in which it participates as legal representative:

01180003000000 RFC 1:

01180004000000 RFC 2:

01180005000000 RFC 3:

01180006000000 RFC 4:

01180007000000 RFC 5:

01180008000000 Is legal representative of a foreign resident without a permanent establishment in national territory.

Indicate the five main names or corporate names of the foreign residents:

01180009000000 Name 1:

01180010000000 Name 2:

01180011000000 Name 3:

01180012000000 Name 4:

01180013000000 Name 5:

Employee participation in profits

01180014000000 PTU generated during the fiscal year.

01180015000000 PTU not collected in the previous fiscal year.

01180016000000 PTU paid during the fiscal year.

01180017000000 Taxable income base for PTU.

Figures at the end of the fiscal year Income Tax

01180018000000 Authorized deductions for Income Tax purposes.

01180019000000 Profit coefficient to apply in the following fiscal year.

01180020000000 Income from dividends of persons residing in the country.

01180021000000 Income from dividends of persons residing abroad.

01180022000000 Income from distributed dividends that do not come from CUFIN or reinvested CUFIN.

01180023000000 Taxable income from gains derived from merger.

01180024000000 Taxable income from gains derived from spin-off.

272 OFFICIAL GAZETTE Monday, January 29, 2024

01180025000000 Taxable income from gains derived from capital reductions of foreign resident companies in which the taxpayer is a partner or shareholder.

01180026000000 Taxable income from gains derived from liquidation of foreign resident companies in which the taxpayer is a partner or shareholder.

01180027000000 Deducted loss derived from merger.

01180028000000 Deducted loss derived from spin-off.

01180029000000 Deducted loss derived from capital reduction.

01180030000000 Deducted loss derived from liquidation of companies.

01180031000000 Total taxable income.

01180032000000 Total taxable income obtained in the northern border region in the previous fiscal year.

01180033000000 Total income from business activities obtained in the northern border region.

01180034000000 Balance of CUFIN determined in accordance with the fifth paragraph of Article 77 of the LISR.

01180035000000 Total amount of payments that are exempt income for the worker.

01180036000000 Deductible amount at 47% (payments that are exempt income for the worker).

01180037000000 Deductible amount at 53% (payments that are exempt income for the worker).

01180038000000 Dividends paid originating from CUFIN and CUFINRE.

01180039000000 Dividends paid not originating from CUFIN or CUFINRE.

Net fiscal income account fiscal years 2014 to 2023

01180040000000 Initial CUFIN balance updated.

Plus:

01180041000000 Fiscal result of the fiscal year.

Less:

01180042000000 ISR (for the purposes of Article 9, first paragraph LISR).

01180043000000 Non-deductible items, except provisions and reserves (for the purposes of Article 28, fractions VIII and IX LISR).

01180044000000 Employee participation in company profits paid during the fiscal year (for the purposes of Article 9, fraction I LISR).

01180045000000 Effect of Income Tax paid abroad for payment of dividends to the taxpayer (for the purposes of Article 77, fourth paragraph of the LISR).

Equal:

01180046000000 Positive result.

01180047000000 Negative result (difference referred to in Article 77, fifth paragraph of the LISR).

Plus:

01180048000000 Initial CUFIN balance updated.

Plus:

01180049000000 Dividends collected.

Less:

01180050000000 Dividends paid.

Monday, January 29, 2024 OFFICIAL GAZETTE 273

Other concepts specify:

01180051000000 (Specify).

01180052000000 (Specify).

01180053000000 (Specify).

01180054000000 (Specify).

01180055000000 (Specify).

01180056000000 Total CUFIN balance at the end of the current fiscal year updated from fiscal years 2014 to 2023.

01180057000000 Net fiscal income account balance.-

CUFIN northern border region of fiscal year 2023.

01180058000000 Net fiscal income account balance.-

CUFIN southern border region of fiscal year 2023.

Net fiscal income account fiscal years 2001 to 2013

01180059000000 Initial CUFIN balance updated.

Plus:

01180060000000 Dividends collected.

Less:

01180061000000 Dividends paid.

Plus:

01180062000000 Inflation adjustment.

Other concepts specify:

01180063000000 (Specify).

01180064000000 (Specify).

01180065000000 (Specify).

01180066000000 (Specify).

01180067000000 (Specify).

01180068000000 Total CUFIN balance at the end of the fiscal year updated from fiscal years 2001 to 2013.

Net fiscal income account fiscal years prior to 2000

01180069000000 Initial CUFIN balance updated.

Plus:

01180070000000 Dividends collected.

Less:

01180071000000 Dividends paid.

Plus:

01180072000000 Inflation adjustment.

01180073000000 Total CUFIN balance at the end of the fiscal year updated from fiscal years prior to 2000.

274 OFFICIAL GAZETTE Monday, January 29, 2024

Reinvested net fiscal income account

01180074000000 Initial CUFINRE balance updated.

01180075000000 Dividends paid.

Plus:

01180076000000 Inflation adjustment.

Other concepts specify:

01180077000000 (Specify).

01180078000000 (Specify).

01180079000000 (Specify).

01180080000000 (Specify).

01180081000000 (Specify).

01180082000000 Total CUFINRE balance at the end of the fiscal year updated.

Updated balances (Income Tax) at the end of the fiscal year of:

01180083000000 Net Fiscal Income Account.

01180084000000 Reinvested Net Fiscal Income Account.

01180085000000 Net Fiscal Income Account for investment in renewable energy.

01180086000000 Capital contribution account.

01180087000000 Tax on assets to be recovered from 10 years prior.

01180088000000 Fiscal losses from previous fiscal years.

Foreign trade

01180089000000 Customs declared value of definitive imports.

01180090000000 Customs declared value of definitive exports.

Value Added Tax

01180091000000 VAT paid at customs during the fiscal year.

01180092000000 VAT charged by importation of acquired intangible goods.

01180093000000 VAT charged by importation of the use or enjoyment of intangible goods.

01180094000000 VAT charged by importation of services.

01180095000000 Creditable VAT for interest.

01180096000000 VAT credited for importation of acquired intangible goods.

01180097000000 VAT credited for importation of the use or enjoyment of intangible goods.

01180098000000 VAT credited for importation of services.

01180099000000 Value of acts or activities taxed at the 8% rate.

01180100000000 Total VAT of acts or activities paid at the 8% rate.

01180101000000 Value of acts or activities not subject to tax.

01180102000000 Value of acts or activities exempt.

Special Tax on Production and Services

01180103000000 IEPS paid at customs during the fiscal year.

01180104000000 Number of cigarettes sold during the fiscal year.

01180105000000 Number of cigarettes imported during the fiscal year.

Monday, January 29, 2024 OFFICIAL GAZETTE 275

01180106000000 Quantity of liters purchased of gasoline less than 91 octane during the fiscal year.

01180107000000 Quantity of liters purchased of gasoline greater than or equal to 91 octane during the fiscal year.

01180108000000 Quantity of liters purchased of diesel during the fiscal year.

01180109000000 During the fiscal year, carried out final sale to the general public in national territory of gasoline and/or diesel.

In the affirmative case for the previous index, you must manifest information in the following lines:

01180110000000 Quantity of liters sold of gasoline less than 91 octane during the fiscal year.

01180111000000 Quantity of liters sold of gasoline greater than or equal to 91 octane during the fiscal year.

01180112000000 Quantity of liters sold of diesel during the fiscal year.

01180113000000 Biodiesel and its mixtures referred to in fraction I of section A of Article 16 of the LIF 2023.

01180114000000 Biodiesel and its mixtures referred to in fraction IV of section A of Article 16 of the LIF 2023.

Financial consolidation information

01180115000000 Is a controlling entity in terms of the financial information accounting standard applicable to the taxpayer.

Note: in the event of an affirmative answer to the previous index, you must manifest information in the following two indices:

01180116000000 Total consolidated sales or net income determined in accordance with the financial information accounting standard applicable to the taxpayer.

01180117000000 Has subsidiaries in terms of the financial information accounting standard applicable to the taxpayer abroad, or permanent establishments residing or located abroad.

Decree on fiscal incentives northern border region

Income Tax

Exclusive income of northern border region (for the purposes of Articles 2 and 3 of the Decree)

01180118000000 Total income obtained by the taxpayer in the northern border region.

Less:

01180119000000 Income from sale of intangible goods in the northern border region.

Less:

01180120000000 Income corresponding to digital commerce in the northern border region.

Less:

01180121000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries in terms of the Federal Labor Law.

Equal:

01180122000000 Total income obtained by the taxpayer in the northern border region excluding sale of intangible goods and those corresponding to digital commerce.

276 OFFICIAL GAZETTE Monday, January 29, 2024

Between:

01180123000000 Total income obtained by the taxpayer.

Equal:

01180124000000 Proportion (expressed as a percentage) that the total income of the northern border region represents, of the total income of the taxpayer obtained in the fiscal year.

Taxpayers whose tax domicile is outside the northern border region, but have a branch, agency or any other establishment within it (for the purposes of Article 5, first paragraph of the Decree)

01180125000000 Obtained income corresponding to the branch, agency or any other establishment located in the northern border region.

In the affirmative case for the previous index, you must fill in the indices of the following block, understanding that they refer to those of the branch, agency or any other establishment located in the northern border region.

01180126000000 Income corresponding to the branch, agency or any other establishment located in the northern border region.

Less:

01180127000000 Income from sale of intangible goods in the northern border region.

Less:

01180128000000 Income corresponding to digital commerce in the northern border region.

Less:

01180129000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries in terms of the Federal Labor Law.

Equal:

01180130000000 Total income obtained by the taxpayer in the northern border region excluding sale of intangible goods and those corresponding to digital commerce or personnel supply.

Between:

01180131000000 Total income obtained by the taxpayer.

Equal:

01180132000000 Proportion (expressed as a percentage) that the income of the northern border region represents, of the total income of the taxpayer obtained in the fiscal year.

Taxpayers whose tax domicile is in the northern border region, but have branches, agencies or any other establishment outside it (for the purposes of Article 5, second paragraph of the Decree)

01180133000000 Obtained income corresponding to the branch, agency or any other establishment located outside the northern border region.

In the affirmative case for the previous index, you must fill in the indices of the following block, understanding that they refer to the tax domicile located in the northern border region.

01180134000000 Income corresponding to the tax domicile located in the northern border region.

Monday, January 29, 2024 OFFICIAL GAZETTE 277

Less:

01180135000000 Income from sale of intangible goods in the northern border region.

Less:

01180136000000 Income corresponding to digital commerce in the northern border region.

Less:

01180137000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries in terms of the Federal Labor Law.

Equal:

01180138000000 Total income obtained by the taxpayer in the northern border region excluding sale of intangible goods and those corresponding to digital commerce or personnel supply.

Between:

01180139000000 Total income obtained by the taxpayer.

Equal:

01180140000000 Proportion (expressed as a percentage) that the income of the tax domicile located in the northern border region represents, of the total income of the taxpayer obtained in the fiscal year.

Determination of applicable tax credit

01180141000000 ISR charged in the fiscal year (concept "tax charged in the fiscal year" of the annual declaration, section "determination of ISR").

01180142000000 Total income of the northern border region.

Between:

01180143000000 Total income of the taxpayer obtained in the fiscal year.

Equal:

01180144000000 Proportion (expressed as a percentage) that the income of the northern border region represents.

01180145000000 Result obtained from the operation of multiplying the ISR charged in the fiscal year index 01180141000000 by the proportion that the income of the northern border region represents index 01180144000000.

01180146000000 Applicable tax credit based on the previous index (first paragraph, Article 2 of the Decree on fiscal incentives for the northern border region).

Decree on fiscal incentives southern border region

Income Tax

Exclusive income of southern border region (for the purposes of Articles 2 and 3 of the Decree)

01180147000000 Total income obtained by the taxpayer in the southern border region.

Less:

01180148000000 Income from sale of intangible goods in the southern border region.

Less:

01180149000000 Income corresponding to digital commerce in the southern border region.

278 OFFICIAL GAZETTE Monday, January 29, 2024

Less:

01180150000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries in terms of the Federal Labor Law.

Equal:

01180151000000 Total income obtained by the taxpayer in the southern border region excluding sale of intangible goods and those corresponding to digital commerce.

Between:

01180152000000 Total income obtained by the taxpayer.

Equal:

01180153000000 Proportion (expressed as a percentage) that the total income of the southern border region represents, of the total income of the taxpayer obtained in the fiscal year.

Taxpayers whose tax domicile is outside the southern border region, but have a branch, agency or any other establishment within it (for the purposes of Article 4, first paragraph of the Decree)

01180154000000 Obtained income corresponding to the branch, agency or any other establishment located in the southern border region.

In the affirmative case for the previous index, you must fill in the indices of the following block, understanding that they refer to those of the branch, agency or any other establishment located in the southern border region.

01180155000000 Income corresponding to the branch, agency or any other establishment located in the southern border region.

Less:

01180156000000 Income from sale of intangible goods in the southern border region.

Less:

01180157000000 Income corresponding to digital commerce in the southern border region.

Less:

01180158000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries in terms of the Federal Labor Law.

Equal:

01180159000000 Total income obtained by the taxpayer in the southern border region excluding sale of intangible goods and those corresponding to digital commerce or personnel supply.

Between:

01180160000000 Total income obtained by the taxpayer.

Equal:

01180161000000 Proportion (expressed as a percentage) that the income of the southern border region represents, of the total income of the taxpayer obtained in the fiscal year.

Taxpayers whose tax domicile is in the southern border region, but have branches, agencies or any other establishment outside it (for the purposes of Article 4, third paragraph of the Decree)

01180162000000 Obtained income corresponding to the branch, agency or any other establishment located outside the southern border region.

Monday, January 29, 2024 OFFICIAL GAZETTE 279 If the answer to the previous index is affirmative, you must fill in the indices of the next block, understanding that they refer to the tax domicile located in the southern border region. 01180163000000 Income corresponding to the tax domicile located in the southern border region. Less: 01180164000000 Income from the sale of intangible goods in the southern border region. Less: 01180165000000 Income corresponding to digital commerce in the southern border region. Less: 01180166000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries under the terms of the Federal Labor Law. Equals: 01180167000000 Total income obtained by the taxpayer in the southern border region, excluding the sale of intangible goods and those corresponding to digital commerce or personnel supply. Divided by: 01180168000000 Total income obtained by the taxpayer. Equals: 01180169000000 Proportion (expressed as a percentage) that the income of the tax domicile located in the southern border region represents of the total income of the taxpayer obtained in the fiscal year. Determination of the applicable tax credit 01180170000000 Income tax incurred in the fiscal year (concept "tax incurred in the year" of the annual declaration, section "determination of income tax"). 01180171000000 Total income from the southern border region. Divided by: 01180172000000 Total income of the taxpayer obtained in the fiscal year. Equals: 01180173000000 Proportion (expressed as a percentage) that the income of the southern border region represents. 01180174000000 Result obtained from multiplying the income tax incurred in the fiscal year index 01180170000000 by the proportion that the income of the southern border region represents index 01180173000000. 01180175000000 Applicable tax credit based on the previous index (first paragraph, second article of the Decree on tax incentives for the southern border region). Alienation of shares 01180176000000 Did you alienate shares? 01180177000000 Date of the operation. 01180178000000 Type of alienation. 01180179000000 Others (specify). 01180180000000 Name of the issuing company of the alienated shares. 01180181000000 Country of fiscal residence of the issuer. 01180182000000 RFC or ID.

280 OFFICIAL GAZETTE Monday, January 29, 2024 01180183000000 Number of shares alienated. 01180184000000 Indicate if you obtained the benefit of treaties to avoid double taxation. 01180185000000 Sale price. 01180186000000 Fiscal cost of the shares. 01180187000000 Did you apply losses from the alienation of shares? If affirmative, indicate: 01180188000000 If at the end of the fiscal year in question, the taxpayer has pending fiscal losses from the alienation of shares to be applied. 01180189000000 Total amount of losses from the alienation of shares at the end of the fiscal year. 01180190000000 Amount of the loss from the alienation of shares determined. 01180191000000 Indicate if at the end of the fiscal year in question, the taxpayer has pending amounts to be credited for income tax paid abroad for the purposes of article 5 of the Income Tax Law. If affirmative, indicate: 01180192000000 Pending amount to be credited. 01180193000000 Concept by which the Income Tax was paid abroad. This annex consists of 15 columns and is divided into three parts. Part I Index Concept Data to provide 19.- Operations carried out with residents abroad For the year ended December 31 2023 Tax identification number Type of operation (amounts in pesos) Note: Information from this annex is only captured when it has been noted in concept 01D100000, of the general data annex. Income Tax Name or corporate name Accrual income 01190000000000 (Specify). 01190001000000 Total accrual income. Authorized deductions 01190002000000 (Specify). 01190003000000 Total authorized deductions.

Monday, January 29, 2024 OFFICIAL GAZETTE 281 Part II Data to provide In case that in the column "type of operation", you have selected any of the concepts of "other income" or "other payments", specify concept Country of residence Mexico has a broad agreement on the exchange of information with the country in the column above (yes or no) Amount of the operation Indicate if it is a related party (yes or no) Did you withhold and pay for this operation (yes or no) Part III Data to provide Withholding income tax rate determined by audit Withheld income tax paid Difference Did you apply the benefits of any treaty concluded by Mexico to avoid double taxation (yes or no) This annex consists of 8 columns and is divided into two parts. Part I Index Concept Data to provide 20.- Investments For the year ended December 31 of 2023 Balance pending to deduct at the beginning of the year Plus: MOI of the acquisitions during the year (amounts in pesos) Fixed assets 01200000000000 Constructions. 01200001000000 Constructions in progress. 01200002000000 Historical properties. 01200003000000 Railways. 01200004000000 Furniture and office equipment. 01200005000000 Airplanes. 01200006000000 Vessels. 01200007000000 Transport equipment: automobiles. 01200008000000 Transport equipment: automobiles with propulsion by rechargeable electric batteries and electric automobiles with internal combustion engine or powered by hydrogen. 01200009000000 Transport equipment: conventional bicycles, bicycles and motorcycles with propulsion by rechargeable electric batteries. 01200010000000 Transport equipment (others). 01200011000000 Fixed feeding equipment for electric vehicles. 01200012000000 Computer equipment. 01200013000000 Dies, punches, molds, matrices and tooling.

282 OFFICIAL GAZETTE Monday, January 29, 2024 01200014000000 Telephone communications. 01200015000000 Satellite communications. 01200016000000 Lands (acquisition cost). 01200017000000 Adaptation of facilities for people with disabilities. 01200018000000 Machinery and equipment for the generation of energy from renewable sources or from systems of efficient electricity cogeneration. 01200019000000 Machinery and equipment. 01200020000000 Oil pipelines, gas pipelines, terminals, and tanks of storage of hydrocarbons. 01200021000000 Investments made for exploration, secondary and enhanced recovery, and the non-capitalizable maintenance (applicable to hydrocarbon taxpayers). 01200022000000 Investments made for the development and exploitation of oil or gas reservoirs (applicable to hydrocarbon taxpayers). 01200023000000 Investments made in infrastructure of storage and transport (applicable to hydrocarbon taxpayers). 01200024000000 Other fixed assets. 01200025000000 Sum of fixed assets. Deferred expenses and charges 01200026000000 Patents. 01200027000000 Registered trademarks. 01200028000000 Royalties. 01200029000000 Installation expenses. 01200030000000 Organization expenses. 01200031000000 Concessions. 01200032000000 Other deferred expenses and charges. 01200033000000 Sum of deferred expenses and charges. Expenditures in pre-operational periods 01200034000000 (Specify). 01200035000000 Sum of pre-operational expenditures. 01200036000000 Total investments. Part II Data to provide Less: alienations and/or disposals in the year Less: deduction in the year Less: immediate deduction in the year balance pending to deduct at the end of the year

Monday, January 29, 2024 OFFICIAL GAZETTE 283 This annex consists of 14 columns and is divided into three parts. Part I Index Concept Data to provide 21.- Accounts and documents receivable and payable in national and foreign currency For the year ended December 31 of 2023 Tax identification number Country of fiscal residence (Amounts in pesos) Note: Information from this annex is only captured when it has been noted in concept 01D101000, of the general data annex. Accounts receivable Name, denomination or corporate name of the debtor 01210000000000 (Specify). 01210001000000 Total accounts receivable. Accounts payable Name, denomination or corporate name of the creditor 01210002000000 (Specify). 01210003000000 Total accounts payable. Part II Data to provide Type of currency Age of the account receivable and payable (months) Balance in foreign currency Balance in national currency Indicate if the account comes from a merger, spin-off of companies or cession of rights or obligations Concept most important that originated the balance Part III Data to provide In case that in the column "concept most important that originated the balance", you have selected any of the concepts of "other debtor" or "other creditor", specify concept: Indicate if it is a related party (yes or no) Generated interest (yes or no) Indicate if the account receivable or payable is covered by any financial derivative instrument. (yes or no)

284 OFFICIAL GAZETTE Monday, January 29, 2024 This annex consists of 27 columns and is divided into six parts. Part I Index Concept Data to provide 22.- Loans For the year ended December 31 of 2023 Tax identification number or RFC Unpaid balance of the loan at December 31 2022 (amounts in pesos) Note: Information from this annex is only captured when it has been noted in concept 01D102000, of the general data annex Name, denomination or corporate name of the resident abroad Related parties 01220000000000 (Specify). 01220001000000 Total related parties. Non-related parties 01220002000000 (Specify). 01220003000000 Total non-related parties. Name, denomination or corporate name of the resident in Mexico Related parties 01220004000000 (Specify). 01220005000000 Total related parties. Non-related parties 01220006000000 (Specify). 01220007000000 Total non-related parties.

Monday, January 29, 2024 OFFICIAL GAZETTE 285 Part II Data to provide Type of financing In case that in the column "type of financing" you have selected the concept "other", specify concept: Were you the effective beneficiary of the interest (yes or no) Registration number of the creditor resident abroad before the SAT valid during the audited year Country of residence for tax purposes Part III Data to provide Type of currency Currency conversion Date on which the currency conversion was made Denomination of the interest rate Percentage of the interest rate Part IV Data to provide Total amount of interest paid and/or accrued Withholding rate of income tax Income tax withheld in the year Validity of the loan of the Part V Data to provide Validity of the loan at the unpaid balance at December 31 2023 Frequency of accrual of payment of interest In case that in the column "frequency of accrual of payment of interest" you have selected the concept "other", specify concept: Did you guarantee the loan (yes or no) Part VI Data to provide Total amount of interest deducted in the audited year Destination of the capital borrowed Did you place them abroad (yes or no) Number of office of authorization of the CNBV of the public offering abroad of securities issued in Mexico

286 OFFICIAL GAZETTE Monday, January 29, 2024 This annex consists of 13 columns and is divided into three parts. Part I Index Concept Data to provide 23.- Integration of tax losses from prior years For the year ended December 31 of 2023 2023 2022 (Amounts in pesos) Note: Information from this annex is only captured when it has been noted in concept 01D047000, of the general data annex. 01230000000000 The applied loss comes totally or partially from a spin-off. 01230001000000 State the RFC of the spun-off company. 01230002000000 State the amount applied in the year, coming from the spin-off. Note: in case of successive spin-offs, you must manifest through the annex called additional information of the audit report, the information corresponding to the indices above. 01230003000000 Original amount of the tax loss. 01230004000000 INPC of the last month of the year in which the tax loss was generated. 01230005000000 INPC of the first month of the second half of the year in which the tax loss was generated. 01230006000000 Update factor of the period. 01230007000000 Tax loss updated for the year in which it was generated. 01230008000000 INPC of the last month of the first half of the year in which the tax loss is applied or updated. 01230009000000 INPC of the month in which the tax loss was last updated. 01230010000000 Update factor of the period. 01230011000000 Tax loss updated in the year in which it is applied or updated. Note: the concepts of indices 01230008000000 to 01230011000000 must be repeated to update the tax losses occurring from 2013 to 2022, or applied in the fiscal years from 2014 to 2023. 01230012000000 (Amount of the decrease in the tax loss in the year:) Note: the concept of index 01230012000000 must be repeated as many times as necessary to indicate the year in which the tax losses are amortized, noting the amount applied in the column to which the tax loss corresponds. 01230013000000 Amount of the tax loss pending to be applied.

Monday, January 29, 2024 OFFICIAL GAZETTE 287 Part II Data to provide 2021 2020 2019 2018 2017 2016 2015 Part III Data to provide 2014 2013 This annex consists of 30 columns and is divided into seven parts. Part I Index Concept Data to provide 24.- Operations subject to preferential tax regimes For the year ended December 31 of 2023 Tax identification number Country of fiscal residence (Amounts in pesos) Note: Information from this annex is only captured when it has been noted in concept 01D343000, of the general data annex. Name or corporate name Income 01240000000000 (Specify). 01240001000000 Total income. Expenses 01240002000000 (Specify). 01240003000000 Total expenses. Part II Data to provide Effective rate of Income Tax paid abroad (less than 75% of what would be paid in Mexico) Type of currency of the country of fiscal residence Type of operation In case that in the column "type of operation", you have selected any of the concepts of "other income" or "other payments", specify concept Total amount of profits or tax losses in the shareholding

288 OFFICIAL GAZETTE Monday, January 29, 2024 Part III Data to provide Total accrual or taxable income in the year Direct participation or average indirect participation per day of the taxpayer in the year (percentage): percentage Direct participation or indirect participation average per day of the taxpayer in the year (percentage): amount Contributions and refunds: total amount of investments or contributions made during the year Contributions and refunds: total amount of refunds of capital received during the year Part IV Data to provide The accounting is available to the authority (yes or no) Do you have any interposed entity (yes or no) Data of the entity located in a preferential tax regime: total profits or tax losses of the year Data of the entity located in a preferential tax regime: total profits distributed in the year Data of the entity located in a preferential tax regime: total amount of assets not related to business activity Part V Data to provide Data of the entity located in a preferential tax regime: total amount of assets related to business activity In the case of income generated in participation with other entities you have the information of the entity that generated income by participation with other entities (yes or no) In the case of income generated in participation with other entities, activity carried out by the entity in which you participate Operations with trust or with the entity or foreign legal figure fiscally transparent, indicate if the information is for the case of income generated in trusts and similar (yes or no) Operations with trust or with the entity or foreign legal figure fiscally transparent, description of the object of the trust Part VI Data to provide Trust or entity or foreign legal figure fiscally transparent: validity of Trust or entity or foreign legal figure fiscally transparent: validity to Character with which you participate in the trust or in the entity or foreign legal figure fiscally transparent Indicate if you used a tax rate or exemption provided in any treaty that Mexico has concluded to avoid double taxation Preferential rate by treaty Part VII Data to provide Income tax on income subject to REFIPRES

Monday, January 29, 2024 OFFICIAL GAZETTE 289 This annex consists of 22 columns and is divided into six parts. Part I Index Concept Data to provide 25.- Deduction of interest Net of the year (for the purposes of article 28, section XXXII of the Income Tax Law) For the year ended December 31 of 2023 Amount of accrual income of the previous fiscal year of each of the persons members of the group or of each related party Tax identification number or RFC of each of the persons members of the group or of each related party (Amounts in pesos) Name or corporate name 01250000000000 (Specify). 01250001000000 Total. Part II Data to provide Amount of accrual income of the previous fiscal year of the taxpayer Total accrual income of the previous fiscal year of the taxpayer and of all persons members of the group or of all the related parties Proportion of Income Limit of deduction of the taxpayer Part III Data to provide Total interest accrued that derive from debts (deductible amounts) Net interest pending to be deducted from prior years (applicable from fiscal year 2021) Total interest income accrued Net interest Part IV Data to provide Profit (loss) fiscal Total interest accrued that derive from debts (deductible amounts) Total amount deducted from fixed assets Total amount deducted from deferred expenses Part V Data to provide Total amount deducted from deferred charges Total amount deducted from expenditures made in pre-operational periods Adjusted fiscal profit Net interest limit Part VI Data to provide Non-deductible interest It is located in any of the exceptions established in article 28, section XXXII of the Income Tax Law (yes or no)

290 OFFICIAL GAZETTE Monday, January 29, 2024 The questionnaires indicated below contain information related to the review carried out by the registered public accountant on the taxpayer's financial statements, which form part of the report on the review of the taxpayer's tax situation. Every question must be understood with respect to the fiscal year subject to review. In those questions that do not apply to the taxpayer, as well as when in the opinion of the public accountant who answers the questionnaire there is no possible answer for a question in a specific row, or simply it was not reviewed because it did not fall within the scope of review, the corresponding row can be left blank, making the corresponding clarifications in the report on the review of the taxpayer's tax situation, since if not done, the Tax Administration Service will understand that the taxpayer had the questioned obligation and did not comply with it. Index Concept Data to provide Comments Fiscal diagnosis questionnaire (review of the public accountant) For the year ended december 31, 2023 Audit procedures applied for the review of financial statements 01260000000000 Did you perform the evaluation of the internal control of the taxpayer. 01260001000000 If affirmative to the previous index, you retain the evidence of the internal control evaluation in your working papers. 01260002000000 Did you detect weaknesses or deviations related to the structure of the internal control of the taxpayer with repercussion on its tax situation. Note: if affirmative, describe the irregularities in the report on the review of the tax situation. 01260003000000 As a consequence of the performance of your work, proposed financial adjustments that affected the tax situation of the taxpayer. 01260004000000 As a consequence of the performance of your work found differences in immaterial items that may have fiscal repercussions. 01260005000000 If affirmative to the previous indices, the adjustments affected the base and the determination of the contributions to which the taxpayer is subject. As a consequence of the performance of your work, the taxpayer corrected by the date of sending of the fiscal audit report the following: 01260006000000 Items that the taxpayer incorrectly deducted in Income Tax. 01260007000000 Income that the taxpayer omitted in Income Tax. 01260008000000 Acts or activities that the taxpayer omitted in Value Added Tax. 01260009000000 Improper credits made against Income Tax. 01260010000000 Improper credits made against Value Added Tax. If negative, explain the reasons in the report on the review of the taxpayer's tax situation.

Monday, January 29, 2024 OFFICIAL GAZETTE 291 01260011000000 If any irregularities indicated in indices 01260006000000 to 01260010000000 were detected in your audit, indicate whether you revealed any qualifications in the report on the review of the taxpayer's tax situation. 01260012000000 If you answered affirmatively in index 01260004000000, did you reveal this circumstance in the report on the review of the taxpayer's tax situation? Based on your audit tests, the scope thereof, and the evidence retained in your working papers, answer whether you ensured that the taxpayer complied with the following: 01260013000000 The taxpayer received advice from an expert in the tax management area. If affirmative, specify: 01260014000000 You evaluated the competence, capacity, and objectivity of the tax management expert. 01260015000000 You obtained knowledge of the expert's work. 01260016000000 You evaluated the adequacy of the expert's work. 01260017000000 The taxpayer obtained a written document. Income Tax (ISR) Income (ISR) 01260018000000 If the taxpayer failed to comply with what is provided in indices 01D183000 to 01D219000 of the tax diagnosis, the corresponding corrections were proposed. 01260019000000 If affirmative, did the taxpayer file supplementary declarations as a result of this review? Deductions (ISR) 01260020000000 If the taxpayer failed to comply with what is provided in indices 01D220000 to 01D258000 of the tax diagnosis, it was proposed that the corresponding items be made non-deductible. 01260021000000 If affirmative, did the taxpayer file supplementary declarations as a result of this review? Multiple Informational Declaration 01260022000000 You verified the information contained in the annex information on payments and withholdings for ISR, IVA, and IEPS (for the purposes of the ninth article of the transitional provisions of the 2014 ISR Law, fraction X).

292 OFFICIAL GAZETTE Monday, January 29, 2024 01260023000000 You verified the information contained in the annex information on residents abroad, regarding residents abroad (for the purposes of the ninth article of the transitional provisions of the 2014 ISR Law, fraction X). 01260024000000 You verified the information contained in the annex information on residents abroad (for the purposes of article 76, fraction VI, of the ISR Law). 01260025000000 You verified the information contained in the annex of income subject to preferential tax regimes (for the purposes of article 178 of the ISR Law). 01260026000000 You verified the information contained in the annex of operations carried out through trusts (for the purposes of article 76, fraction XIII of the ISR Law). Deferred Tax (ISR) 01260027000000 State whether, according to audit norms and procedures, you obtained sufficient and competent corroborating evidence for the purposes of verifying the determination of deferred tax by the taxpayer. Preferential Tax Regimes 01260028000000 You verified the information contained in the annex of income subject to preferential tax regimes. Value Added Tax Acts or Activities (IVA) 01260029000000 If the taxpayer failed to comply with what is provided in indices 01D359000 to 01D364000 of the tax diagnosis, you proposed that the corresponding corrections be made. 01260030000000 If affirmative, did the taxpayer file supplementary declarations as a result of this review? Credit (IVA) The following requirements for the credit of Value Added Tax were verified. 01260031000000 If the taxpayer failed to comply with what is provided in indices 01D365000 to 01D379000 of the tax diagnosis, you proposed that the corresponding corrections be made in the credit. 01260032000000 If affirmative, did the taxpayer file supplementary declarations as a result of this review?

Monday, January 29, 2024 OFFICIAL GAZETTE 293 Index Concept Data to Provide Transfer Pricing Questionnaire (review by public accountant) for the fiscal year ending December 31, 2023 Based on your audit tests, the scope thereof, and the evidence retained in your working papers, answer whether you ensured that the taxpayer complied with the following: Insufficient Capitalization (for the purposes of article 28, fraction XXVII of the ISR Law) 01270000000000 You verified whether the taxpayer complied with what is provided in article 28, fraction XXVII of the ISR Law. 01270001000000 You detected any non-compliance with what is provided in article 28, fraction XXVII of the ISR Law. 01270002000000 Amount of non-deductible interest due to insufficient capitalization. If you consider fiscal accounts for the calculation, specify the amount of: 01270003000000 Capital contribution accounts. 01270004000000 Net fiscal profit and reinvested net profit. 01270005000000 If you observed that the taxpayer's responses to indices 01170117000000 and/or 01170124000000 of annex 17 were incorrect and detected any tax non-compliance, did you indicate any qualification in your report on the review of the taxpayer's tax situation? 01270006000000 Additionally, if you answered affirmatively in index 01270005000000, did you indicate any qualification in your opinion? Supporting Documentation for Transfer Prices (Transfer Pricing Study) for Operations with Related Parties Residing Abroad (for the purposes of article 76, fraction IX of the ISR Law) 01270007000000 You verified that the taxpayer formally complied with this tax obligation. 01270008000000 In case of the taxpayer's non-compliance, were transactions with related parties that represented a cost or expense to them considered deductible? 01270009000000 In case of the taxpayer's non-compliance with this tax obligation, did you mention such circumstance as a qualification in your report on the review of the taxpayer's tax situation? 01270010000000 In case of the taxpayer's non-compliance, did you mention such circumstance as a qualification in your opinion?

294 OFFICIAL GAZETTE Monday, January 29, 2024 You verified that the supporting documentation for transfer prices, for operations with related parties (for the purposes of article 76, fraction IX of the ISR Law), included the following: Note: The questions referred to in indices 01270011000000 to 01270028000000 will only be answered if "yes" was answered in row 01170036000000 of annex 17. 01270011000000 1) Name, denomination or corporate name, address, and tax residence of the related persons with whom operations were carried out. 01270012000000 2) That all related parties were considered according to the definition contained in paragraphs five and six of article 179 of the ISR Law. 01270013000000 3) Documentation demonstrating direct and indirect participation between related parties. 01270014000000 4) Information regarding functions or activities for each type of operation evaluated. 01270015000000 5) Information regarding assets used in each type of operation evaluated. 01270016000000 6) Information regarding risks assumed in each type of operation evaluated. 01270017000000 7) Information and documentation on operations with related parties and their amounts, for each related party and for each type of operation evaluated. 01270018000000 8) Method applied in accordance with article 180 of the ISR Law for each type of operation evaluated. 01270019000000 9) Information and documentation on comparable operations or companies for each type of operation evaluated. 01270020000000 10) It was identified in the accounting records that all operations with related parties residing abroad were properly recorded. 01270021000000 If any of the points mentioned above were not complied with, indicate whether you mentioned such circumstance in your report on the review of the taxpayer's tax situation. 01270022000000 If any of the points mentioned above were not complied with, indicate whether you mentioned such circumstance in your opinion. 01270023000000 You verified that in the supporting documentation for transfer prices, it was concluded that the operations carried out with related parties by the taxpayer were carried out in accordance with the prices or amounts of consideration that independent parties would have used in comparable operations. 01270024000000 In case of a negative conclusion, indicate whether you revealed any qualification in the report on the review of the taxpayer's tax situation. 01270025000000 In case of a negative conclusion in the supporting documentation, indicate whether you revealed any qualification in the opinion. 01270026000000 If the supporting documentation for transfer prices suggested a transfer pricing adjustment that the taxpayer did not make, did you reveal any qualification in the report on the review of the taxpayer's tax situation? 01270027000000 If the supporting documentation for transfer prices suggested a transfer pricing adjustment that the taxpayer did not make, did you reveal any qualification in the opinion?

Monday, January 29, 2024 OFFICIAL GAZETTE 295 01270028000000 In these latter cases, did the taxpayer consider transactions with related parties that represented a cost or expense to them as deductible? Informational Declaration of Operations with Related Parties (for the purposes of article 76, fraction X of the ISR Law) 01270029000000 You verified the timely presentation of the information on operations with related parties carried out during the immediate previous year (annex 9 DIM). 01270030000000 You verified if the figures reported in that declaration coincide with those stated in the documentation referred to in article 76, fraction IX of the ISR Law (transfer pricing study). 01270031000000 You verified from a formal point of view the correct filling out of the information on operations with related parties carried out during the immediate previous year (annex 9 DIM) in accordance with the information contained in the transfer pricing documentation for operations with related parties residing abroad (for the purposes of article 76, fraction IX of the ISR Law). 01270032000000 If you observed errors in the filling out, did you mention such circumstance as a qualification in your report on the review of the taxpayer's tax situation? If negative, specify: 01270033000000 Did the taxpayer consider transactions with related parties that represented a cost or expense to them as deductible? 01270034000000 In case of non-compliance, did you mention such circumstance as a qualification in your report on the review of the taxpayer's tax situation? 01270035000000 In case of non-compliance, did you mention such circumstance as a qualification in your opinion? Annual Informational Declarations of Related Parties (for the purposes of article 76-A, fraction X of the ISR Law) of 2022 presented in 2023 01270036000000 You verified the timely and proper presentation of the master informational declaration of related parties of the multinational business group corresponding to the fiscal year 2022. 01270037000000 You verified the timely and proper presentation of the local informational declaration of related parties corresponding to the fiscal year 2022. 01270038000000 You verified the timely and proper presentation of the country-by-country informational declaration of the multinational business group corresponding to the fiscal year 2022. 01270039000000 If you observed errors in the filling out of the annual informational declarations of related parties corresponding to the fiscal year 2022, did you mention such circumstance as a qualification in your report on the review of the taxpayer's tax situation?

296 OFFICIAL GAZETTE Monday, January 29, 2024 Compliance with the obligation regarding operations with related parties (for the purposes of article 76, fraction XII of the ISR Law) 01270040000000 You verified that there is documentary evidence from which it can be concluded that taxable income and authorized deductions were determined considering for these operations the prices or amounts of consideration that independent parties would have used in comparable operations. 01270041000000 If negative, did the taxpayer consider transactions with related parties that represented a cost or expense to them as deductible? 01270042000000 In case of a negative conclusion in the documentary evidence, indicate whether you revealed any qualification in the report on the review of the taxpayer's tax situation. 01270043000000 In case of a negative conclusion in the documentary evidence, indicate whether you revealed any qualification in your opinion. 01270044000000 You verified in the documentary evidence referred to in index 01270040000000 the application of the transfer pricing methods established in article 180 of the ISR Law in terms of the third paragraph of the cited article. 01270045000000 If they were not applied, indicate whether you revealed any qualification in the report on the review of the taxpayer's tax situation, or in your opinion. Operations with Related National Parties Reported 01270046000000 If you indicated "yes" in index 01D043000 of the "general data" annex, did you verify that the informational declaration for your operations with related parties residing abroad (For the purposes of article 76, fraction X of the ISR Law, annex 9 of the DIM) includes operations with related parties residing in national territory? 01270047000000 If you indicated "yes" in index 01170176000000 of annex 17, did you verify that the informational declaration for your operations with related parties residing abroad (For the purposes of article 76, fraction X of the ISR Law, annex 9 of the DIM) includes operations with related parties residing in national territory? Transfer Pricing Adjustments 01270048000000 You verified in the case of transfer pricing adjustments that have increased the taxpayer's deductions that all requirements established in rule 3.9.1.3. of the 2023 Fiscal Miscellaneous Resolution were met. Interest Considered as Dividends (for the purposes of article 11 of the ISR Law) 01270049000000 If you observed that the taxpayer's responses to indices 01170071000000 and/or 01170072000000 of annex 17 were incorrect and led to a tax non-compliance, did you indicate any qualification in your report on the review of the taxpayer's tax situation, or in your opinion?

Monday, January 29, 2024 OFFICIAL GAZETTE 297 Transfer Pricing Methodology (for the purposes of article 180 of the ISR Law) for transactions with related parties 01270050000000 You verified that in the supporting documentation for transfer prices, there is evidence that the uncontrolled comparable price method (provided for in fraction I of article 180 of the ISR Law) was attempted to be applied first for each of its transactions with related parties that you validated in your transfer pricing studies. 01270051000000 Did you observe any formal inconsistency on the part of the taxpayer in the responses of the taxpayer's information on its operations with related parties? 01270052000000 If affirmative, did you reveal any qualification in the report on the review of the taxpayer's tax situation, or in your opinion? In the case of maquiladoras (for the purposes of articles 182 and 183 of the ISR Law) 01270053000000 You verified, in the case that the company acted under the shelter program, that the taxpayer had complied with what is provided in article 183, second and fourth paragraphs of the ISR Law. 01270054000000 You verified that the taxpayer had a valid program, authorized by the Secretariat of Economy, to carry out manufacturing operations, in any of its modalities. 01270055000000 You verified that the company acted under the shelter program. You verified for maquiladora operations the correct application of what is provided in article 182 applied by the taxpayer, that is, with the paragraphs: 01270056000000 First, fraction I. 01270057000000 First, fraction II. 01270058000000 Second (timely presentation of the informational declaration of manufacturing, maquiladora, and export service companies (DIEMSE). 01270059000000 You verified if the figures reported in this last declaration coincide with those registered in the taxpayer's accounting, even in off-balance sheet accounts. 01270060000000 Penultimate advance pricing agreement (APA). 01270061000000 If you observed that the taxpayer's responses to indices 01170240000000 to 01170245000000 of annex 17 were incorrect, did you mention any qualification in your report on the review of the taxpayer's tax situation? 01270062000000 You verified the application by the taxpayer of what is provided in article one of the Decree published in the DOF on December 26, 2013. 01270063000000 You verified that operations with related parties that are not related to maquila complied with what is provided in the tax provisions on transfer pricing. 01270064000000 In case of the taxpayer's non-compliance (indices 01270062000000 to 01270063000000), did you mention such circumstance as a qualification in your report on the review of the taxpayer's tax situation?

298 OFFICIAL GAZETTE Monday, January 29, 2024 B. Guide Format for the Presentation of the Financial Statements Opinion Applicable to Taxpayer Corporations that Tax as Coordinated and from the Agricultural, Livestock, Forestry, and Fisheries Regime, and Individuals who are exclusively dedicated to terrestrial freight or passenger auto-transport activities. Index Concept Data to Provide Identification Data: Taxpayer: 40A000000 RFC: 40A001000 Name (paternal surname, maternal surname, first name(s)), denomination or corporate name: 40A002000 CURP: Tax Address: 40A003000 Federal Entity: 40A004000 Borough or Municipality: 40A005000 Neighborhood or Locality: 40A006000 Postal Code: 40A007000 Street, exterior and interior number: 40A008000 City or Population: 40A009000 Telephone: 40A010000 Email: 40A011000 Name of the economic group to which it belongs: 40A012000 Activity Key for Tax Purposes: Taxpayer Declaration: I declare that the information provided in this document reflects the real operations carried out during the fiscal year, which are registered in accounting and are backed by supporting documentation. 40A013000 Name of the taxpayer:

Monday, January 29, 2024 OFFICIAL GAZETTE 299 Public Accountant: 40B000000 RFC: 40B001000 Name (paternal surname, maternal surname, first name(s)): 40B002000 CURP: 40B003000 Registration Number: Tax Address: 40B004000 Federal Entity: 40B005000 Borough or Municipality: 40B006000 Neighborhood or Locality: 40B007000 Postal Code: 40B008000 Street, exterior and interior number: 40B009000 City or Population: 40B010000 Telephone of the CPA or Firm: 40B011000 40B012000 Email: Email of the tax mailbox: 40B013000 College to which it belongs: 40B014000 Name of the Firm: 40B015000 RFC of the Firm: 40B016000 Registration Number of the Firm: Declaration of the Public Accountant who issued the opinion: I declare that the information provided by the cited taxpayer is contained in books, records, documents, and declarations in the possession of the taxpayer themselves, which I examined, as I manifest in the independent auditor's report and in the report on the review of the taxpayer's tax situation which I attach. 40B017000 Name of the Public Accountant who issued the opinion:

300 OFFICIAL GAZETTE Monday, January 29, 2024 Legal Representative: 40C000000 RFC: 40C001000 Name (paternal surname, maternal surname, first name(s)): 40C002000 National: 40C003000 Foreigner: 40C004000 CURP: Tax Address: 40C005000 Federal Entity: 40C006000 Borough or Municipality: 40C007000 Neighborhood or Locality: 40C008000 Postal Code: 40C009000 Street, exterior and interior number: 40C010000 City or Population: 40C011000 Telephone: 40C012000 Email: 40C013000 Deed Number: 40C014000 Notary Number: 40C015000 Entity where the notary is located: 40C016000 Date of the Power of Attorney: 40C017000 Date of Appointment: Legal Representative Declaration: I declare that the information provided in this document reflects the real operations carried out by my represented party during the fiscal year, which are registered in accounting and are backed by supporting documentation. 40C018000 Legal Representative Declaration:

Monday, January 29, 2024 OFFICIAL GAZETTE 301 Index Concept Data to provide General data: 40D000000 Competent authority. 40D001000 Headquarters to which the ADAF belongs. 40D002000 General administration and/or ADAF. 40D003000 Obligated or optional. 40D004000 Opted to audit its financial statements based on taxable income (for the purposes of article 32-A CFF). 40D005000 Opted to audit its financial statements based on the value of its assets (for the purposes of article 32-A CFF). 40D006000 Opted to audit its financial statements based on the number of workers (for the purposes of article 32-A CFF). 40D007000 In case of negative response to all questions in indices 40D004000, 40D005000 and 40D006000 above, mention the reason why it presents the audit. 40D008000 Is part of a partnership in participation. 40D009000 Is part of a trust. In case of affirmative response to the previous index, indicate the name or corporate name of the trust: 40D010000 Name or corporate name of the settlor. 40D011000 Name or corporate name of the trustee. 40D012000 Name or corporate name of the beneficiary (1). 40D013000 Name or corporate name of the beneficiary (2). 40D014000 Name or corporate name of the beneficiary (3). 40D015000 First audit. 40D016000 It is a company specialized in investment in energy, electricity and infrastructure assets. 40D017000 Carried out construction works. 40D018000 In case of affirmative response to the previous index, accumulated income in accordance with article 17, fraction IV of the LISR. 40D019000 Company dedicated to agricultural, livestock, forestry, fishing activity or production cooperative society. 40D020000 Company dedicated to land freight or passenger transport activity or complementary activities. 40D021000 Company as coordinator. 40D022000 Type of special taxpayer. 40D023000 Subsidiary company. 40D024000 Subsidiary company. 40D025000 Start of operations.

302 OFFICIAL GAZETTE Monday, January 29, 2024 40D026000 Start date of the fiscal year. 40D027000 End date of the fiscal year. 40D028000 Start date of the previous fiscal year. 40D029000 End date of the previous fiscal year. 40D030000 Select the costing system used for tax purposes: In case of having selected any costing system, it will be subject to the following: 40D031000 Cost of sales: uses the absorption costing system for tax purposes and the acquisition cost valuation method for accounting purposes (historical costs) (in case of affirmative response must fill from index 40060000000000 to 40060030000000 of annex 6). 40D032000 Cost of sales: uses the absorption costing system for tax purposes (estimated predetermined costs) (in case of affirmative response must fill from index 40060000000000 to 40060030000000 of annex 6). 40D033000 Cost of sales: uses the absorption costing system for tax purposes and the standard cost valuation method for accounting purposes (in case of affirmative response must fill from index 40060000000000 to 40060030000000 of annex 6). 40D034000 Cost of sales: uses a system different from the above (in case of affirmative response must fill from index 40060031000000 to 40060040000000 of annex 6). 40D035000 Type of opinion. 40D036000 Statement of cash flows. Used the indirect method (in case of affirmative response must fill from index 40040000000000 to 40040050000000 of annex 4). 40D037000 Statement of cash flows. Used the direct method (in case of affirmative response must fill from index 40040051000000 to 40040089000000 of annex 4). Indicate the RFC of the natural or legal person(s) that provided tax advice to the taxpayer, through a written opinion: 40D038000 RFC 1: 40D039000 RFC 2: 40D040000 RFC 3: 40D041000 RFC 4: 40D042000 RFC 5: Fiscal effects 40D043000 Carried out operations with related parties. 40D044000 If your answer was affirmative in index 40D043000 (must fill annexes 16 and 17). 40D045000 Carried out operations with domestic related parties. 40D046000 Carried out operations with foreign related parties. 40D047000 It is a fiscally transparent foreign entity and/or a foreign legal figure.

Monday, January 29, 2024 OFFICIAL GAZETTE 303 40D048000 In the exercise decreased pending tax losses to be applied from previous years referred to in fraction II of article 9 of the LISR (in case of affirmative response must fill annex 24). 40D049000 Indicate if you promoted lawsuits that are pending resolution regarding deconsolidation. 40D050000 Indicate if the taxpayer applied the procedures established in article 22 of the LISR. In case the answer to the previous question is affirmative, indicate the following: 40D051000 Name of the issuer of the shares that were disposed of. 40D052000 Percentage of participation in the capital of the issuer of the shares that were disposed of. 40D053000 Sale price of the disposed shares. 40D054000 Amount of profit or (loss) determined by the disposal of the shares. 40D055000 Indicate if the acquirer of the disposed shares is a related party. 40D056000 The taxpayer has pending losses from disposal of shares to be applied at the end of the exercise. 40D057000 In case your answer to the previous question is affirmative, indicate the amount of the loss from disposal of shares updated at the end of the exercise. Other aspects 40D058000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria of fiscal and customs provisions. 40D059000 Specify the number(s) of criterion/criteria. 40D060000 Obtained any resolution from the SAT, the SHCP or the PRODECON that has affected its fiscal situation during the exercise. In case of affirmative response to the previous index, indicate the following: 40D061000 It is: 40D062000 The requirements established in the resolution (authorization or consultation) were met. 40D063000 Official document number 1. 40D064000 Date of official document 1. 40D065000 Official document number 2. 40D066000 Date of official document 2. 40D067000 Official document number 3. 40D068000 Date of official document 3. 40D069000 Obtained any favorable resolution from jurisdictional authorities that has affected its fiscal situation during the exercise (includes PTU). In case of affirmative response to the previous index, indicate the number and date of the resolution: 40D070000 Resolution number 1. 40D071000 Date of resolution 1. 40D072000 Resolution number 2.

304 OFFICIAL GAZETTE Monday, January 29, 2024 40D073000 Date of resolution 2. 40D074000 Resolution number 3. 40D075000 Date of resolution 3. 40D076000 Has filed any means of defense against fiscal provisions. In case of affirmative response to the previous index, clarify through the annex called additional information, the contested fiscal provision, the means of defense filed as well as the status of the means of defense filed at the end of the exercise. 40D077000 Date of sending the multiple information declaration. (normal). 40D078000 Date of sending the multiple information declaration. (last complementary). 40D079000 Is obliged to disclose for the fiscal year, reportable schemes. In case of affirmative response to the previous index, indicate the following: Identification number granted by the SAT to the reportable scheme. 40D080000 Identification number (field 1). 40D081000 Identification number (field 2). 40D082000 Identification number (field 3). 40D083000 Identification number (field 4). 40D084000 Identification number (field 5). 40D085000 Date of presentation of the normal information declaration. 40D086000 Date of presentation of the information declaration (last complementary). Operations with residents abroad 40D087000 Entered into financial derivative operations that had fiscal effects during the exercise in the Income Tax (in case of affirmative response must fill annex 12). 40D088000 Maintained permanent investments in subsidiaries, associates and affiliates during the exercise (in case of affirmative response must fill annex 13). 40D089000 The legal person complied on behalf of its members with what is provided in chapters VII and VIII (for the purposes of articles 72 and 73 LISR). 40D090000 Carried out operations with residents abroad (in case of affirmative response must fill annex 20). 40D091000 Maintained balances receivable and payable in national and foreign currency during the exercise (in case of affirmative response must fill annex 22). 40D092000 Obtained loans during the exercise (in case of affirmative response must fill annex 23).

Monday, January 29, 2024 OFFICIAL GAZETTE 305 Taxpayer's fiscal diagnosis General tax matters. 40D093000 Has had changes in name or corporate name during the audited fiscal year. 40D094000 In case of affirmative response to the previous index, has the notices of change of name or corporate name before the Federal Taxpayer Registry (for the purposes of article 29, fraction I of the RCFF) and also specify the previous RFC and names. 40D095000 (Specify previous name). 40D096000 (Specify previous name). 40D097000 (Specify previous name). 40D098000 (Specify previous name). 40D099000 (Specify previous name). 40D100000 Has had changes in fiscal address during the audited fiscal year. 40D101000 In case of affirmative response to the previous index, has all notices of change of fiscal address (for the purposes of article 29, fraction III of the RCFF). 40D102000 Has updated economic activities and obligations during the audited fiscal year. 40D103000 In case of affirmative response to the previous index, has all notices of update of economic activities and obligations (for the purposes of article 29, fraction VII RCFF). 40D104000 For the audited fiscal year has the notices of opening or closure carried out during the same of establishments, branches, premises, fixed or semi-fixed stalls, places where merchandise is stored and in general any premises or establishment used for the performance of its activities (for the purposes of article 29, fraction VIII of the RCFF). 40D105000 During the exercise notices of compensation of balances in favor were presented (for the purposes of article 23 CFF). 40D106000 Indicate if during the fiscal year its partners' shares, shares or equivalent were sold by the taxpayer, if it complied with what is provided in article 26, fraction XI of the CFF. Note: in case of affirmative response to the previous index, describe how it complied and with what documentation it proves it, through the annex called additional information of the audit. 40D107000 Has shareholders resident in the country. 40D108000 In case of affirmative response to the previous index, they are registered in the federal taxpayer registry (for the purposes of article 27 CFF). 40D109000 Is obliged to request the registration in the RFC of its partners or shareholders resident abroad (for the purposes of article 27 CFF). 40D110000 In case of affirmative response to the previous index, they are registered in the federal taxpayer registry. 40D111000 Has inventories registered in its accounting. 40D112000 In case of affirmative response, keeps a control of inventories of merchandise, raw materials, work in progress and finished products, as appropriate (for the purposes of article 76, fraction XIV of the LISR). 40D113000 Indicate if it identified suppliers or customers with the definitive list issued by the SAT of presumably non-existent operations for the entire reviewed fiscal year.

306 OFFICIAL GAZETTE Monday, January 29, 2024 40D114000 Indicate if it verified that the operations with that customer or supplier are not given fiscal effect in accordance with article 69-B of the CFF. 40D115000 Carried out operations with the general public. 40D116000 Has employees. In case of affirmative response to the question in the previous index indicate: 40D117000 Number of workers. 40D118000 Total ISR withheld and paid on salaries. 40D119000 Total ISR withheld and paid on assimilated to salaries. 40D120000 Employment subsidy delivered in cash to workers in the exercise. 40D121000 Total income from salaries and wages and assimilated concepts. 40D122000 Total exempt income from salaries and wages. 40D123000 Created a reserve for pension or retirement funds for staff or made changes to said fund (for the purposes of articles 29 of the LISR and 65 of the RLISR). 40D124000 In case of negative response to the question in index 40D116000, has any personnel service contracts (outsourcing). In case of having any personnel service contracts (outsourcing), indicate the RFC and name of the company(ies) that provide(s) personnel services (outsourcing). 40D125000 (Specify outsourcing company name). 40D126000 (Specify outsourcing company name). 40D127000 (Specify outsourcing company name). 40D128000 (Specify outsourcing company name). 40D129000 (Specify outsourcing company name). Obtained income from: 40D130000 Disposal of goods. 40D131000 Provision of services. 40D132000 Granting of temporary use or enjoyment of goods. 40D133000 Dividends obtained from residents abroad without permanent establishment in Mexico. 40D134000 Dividends obtained from residents abroad subject to preferential tax regimes. 40D135000 Others, in case of affirmative response specify below: 40D136000 (Specify). 40D137000 (Specify). 40D138000 (Specify). 40D139000 Obtained loss from disposal of accounts and documents receivable in the exercise. 40D140000 The accounts and documents receivable in the exercise were ceded as part of a restructuring or payment of dividends or profits. 40D141000 Amount of VAT that originated said operation. Electronic accounting 40D142000 Kept accounting for the purposes of article 28 of the CFF, its regulations and with article 32, fraction I of the LIVA.

Monday, January 29, 2024 OFFICIAL GAZETTE 307 40D143000 The supporting documentation of the records or entries is available at its fiscal address (for the purposes of article 28, fraction III of the CFF). Note: in case of negative response to the previous index, indicate the address at which it keeps the supporting documentation of the records or entries, through the annex called additional information of the audit. For VAT purposes indicate the following: 40D0144000 Regarding commissionaires, carried out the separation in its accounting and records of the operations that they carry out on their own account from those they carry out on behalf of the principal (for the purposes of articles 32, fraction II of the LIVA and 35 of the RLIVA). 40D145000 Issued and delivered tax vouchers (for the purposes of articles 32, fraction III of the LIVA, 20 and 74 of the RLIVA). 40D146000 Issued tax vouchers for the withholding of the tax that is carried out in the cases provided for in article 1o.-A, (for the purposes of article 32, fraction V of the LIVA as well as with the applicable rules of the RMF for 2023). 40D147000 Provided monthly and in a timely manner to the tax authorities, information on the persons to whom it withheld taxes (for the purposes of article 32, fraction V of the LIVA as well as with the applicable rules of the RMF for 2023). 40D148000 Provided monthly and in a timely manner to the tax authorities, information on the payment, withholding, credit and transfer of the Value Added Tax in operations with its suppliers, breaking down the value of the acts or activities at the rate at which it transferred or was transferred the Value Added Tax, including activities for which it was not obliged to pay (for the purposes of article 32, fraction VIII of the LIVA, as well as with the applicable rules of the RMF for 2023). 40D149000 Amount of VAT withheld from it regarding the provision of services referred to in fraction IV of article 1o.-A of the LIVA. Has the following updated books: 40D150000 Journal. 40D151000 Ledger. 40D152000 Minutes of meetings of partners or shareholders. 40D153000 Partners or shareholders. Income Tax (ISR) 40D154000 Carried out financial derivative operations (for the purposes of article 20 of the LISR). In case of affirmative response to the previous index indicate the following: 40D155000 They were carried out for the purpose of: 40D156000 Amount of taxable gain in the exercise. 40D157000 Amount of deductible loss in the exercise. 40D158000 The taxpayer participated in a restructuring in which the disposal of its shares at fiscal cost was authorized, or the deferral of the tax derived from the disposal of its shares within the group to which it belongs (for the purposes of article 24 of the LISR). 40D159000 The taxpayer participated in a restructuring in which an improper transmission of tax losses was generated (for the purposes of article 69-B Bis of the CFF). 40D160000 The shares of the taxpayer related to the restructuring referred to in the previous index, remained in the restructured group during the audited exercise. 40D161000 The taxpayer changed the business model.

308 OFFICIAL GAZETTE Monday, January 29, 2024 Complied with the following tax obligations: 40D162000 Issue vouchers for the activities carried out and keep the files (for the purposes of article 76, fractions II and XVII of the LISR). 40D163000 Issue tax vouchers in which the amount of payments made to residents abroad is recorded in accordance with title V of the LISR and the Withheld Tax (for the purposes of articles 76, fraction III of the LISR). 40D164000 Take inventory of stock at the end date of the exercise (for the purposes of articles 76, fraction IV or on a different date in accordance with article 110 of the RLISR). 40D165000 Keep a record of the operations carried out with securities issued in series (for the purposes of articles 76 fraction VIII of the LISR and 111 of the RLISR). 40D166000 Make payments of dividends or profits with non-negotiable named checks issued in the name of the partner or shareholder or through fund transfers to the partner or shareholder (for the purposes of article 76, fraction XI, subsection a) of the LISR). 40D167000 Provide to the partners or shareholders to whom dividends were paid, a fiscal voucher in which their amount is indicated, indicating whether the dividends come from any specific account or record (for the purposes of article 76, fraction XI, subsection b) of the LISR). 40D168000 Timely present the declaration of operations carried out in the previous calendar year, through trusts by which business activities were carried out in which it intervened (for the purposes of article 76, fraction XIII of the LISR). 40D169000 Inform the tax authorities as indicated by fiscal provisions about the consideration received in cash in national or foreign currency, as well as in gold or silver pieces, whose amount is greater than one hundred thousand pesos (for the purposes of article 76, fraction XV of the LISR). 40D170000 Make known in the ordinary general assembly of shareholders or partners a report in which it informs about the compliance with its tax obligations for the immediate previous exercise (for the purposes of articles 76, fraction XIX of the LISR and 116 of the RLISR). 40D171000 Inform the tax authorities about loans, contributions for future capital increases or capital increases that they receive in cash, in national or foreign currency, greater than $600,000.00 (for the purposes of articles 18, fraction XI and 76, fraction XVI of the LISR, as well as with the applicable rules of the RMF for 2023). 40D172000 Withhold and pay the additional ISR at the rate of 10% on distributed dividends or profits (for the purposes of article 140, second paragraph of the LISR). (ISR) obtained income from 40D173000 Disposal of goods (for the purposes of article 17, fraction I of the LISR, as well as with the applicable rules of the RMF for 2023). 40D174000 Provision of services (for the purposes of article 17, fraction I of the LISR, as well as with the applicable rules of the RMF for 2023). 40D175000 Granting of temporary use or enjoyment of goods (for the purposes of article 17, fraction II of the LISR). 40D176000 Financial leasing contracts (for the purposes of articles 17, fraction III and 40 of the LISR). 40D177000 Installment sales. Agreed price (for the purposes of articles 17, fraction III, second paragraph and 40 of the LISR). 40D178000 Installment sales. Price collected (for the purposes of articles 17, fraction III, third paragraph and 40 of the LISR). 40D179000 Debts not covered by prescription, forgiveness or notorious practical impossibility of collection (for the purposes of article 17, fraction IV of the LISR).

Monday, January 29, 2024 OFFICIAL GAZETTE 309

40D180000 Real estate construction contracts. That the estimates be authorized or approved for collection (for the purposes of articles 17, penultimate paragraph of the Income Tax Law (LISR) and 17, 18 and 19 of the Income Tax Regulations (RLISR)). 40D181000 Real estate construction contracts. That the estimates be effectively paid (for the purposes of article 17 of the LISR and 17, 18 and 19 of the RLISR). 40D182000 Considered as taxable income of the fiscal year the estimates for work progress for the purposes of article 1.7 of the Decree published in the DOF on December 26, 2013. 40D183000 Indicate whether you sold shares or intangibles during the fiscal year. In the affirmative case to the previous index, indicate the following: 40D184000 Name of buyer 1. 40D185000 Is a related party. 40D186000 Name of buyer 2. 40D187000 Is a related party. 40D188000 Name of buyer 3. 40D189000 Is a related party. 40D190000 Name of buyer 4. 40D191000 Is a related party. 40D192000 Name of buyer 5. 40D193000 Is a related party. 40D194000 Total income from sale of shares. 40D195000 Total income from sale of intangibles. 40D196000 Total average cost of shares sold. 40D197000 Total amount of the original adjusted investment. 40D198000 Withholding was effected. 40D199000 Amount of the payment for the operation. 40D200000 In the event of having a tax loss on the sale of shares, notice was presented within ten days following the date of the operation. 40D201000 Amount of pending tax loss to be amortized from the sale of shares and other securities whose yield is not interest in terms of article 8 LISR. 40D202000 Deductible amount from financial derivative operations agreed outside recognized markets. Indicate the following as the issuer of the shares: 40D203000 Indicate whether you transmitted monetary assets for more than 51%. 40D204000 Indicate whether you carried out a refund or reduction of shares. 40D205000 Indicate whether you refunded share subscription premium. 40D206000 Amount of the refund or capital reduction effected. 40D207000 Income Tax derived from fraction I of article 78. 40D208000 Income Tax derived from fraction II of article 78. 40D209000 Indicate whether you carried out a refund or reduction of shares derived from absorption of financial losses. 40D210000 Separately recorded the income from the operations carried out on behalf of each of its members (for the purposes of articles 72, fraction IV and 75, fraction II LISR).

310 OFFICIAL GAZETTE Monday, January 29, 2024

Deductions (ISR)

Met the following tax requirements for its deductions: 40D211000 Be strictly indispensable for the purposes of its activity, with the exception of authorized donations for their deduction by tax provisions (for the purposes of articles 27, fraction I of the LISR and 36, 37, 38, 107, 108, 124, 125, and 131 of the RLISR). 40D212000 In the case of donations, complied with all requirements for their deduction (for the purposes of articles 27, fraction I of the LISR and 36, 37, 38, 107, 108, 124, 125 and 131 of the RLISR). 40D213000 Be backed by fiscal vouchers (for the purposes of article 27, fraction III of the LISR, as well as with the applicable rules of the RMF for 2023). 40D214000 Make payments through named checks, credit, debit or service cards, or authorized electronic wallets, transfers of accounts in credit institutions or brokerage houses, compensations or through different forms of extinction of obligations when indicated by tax provisions (for the purposes of articles 27, fraction III of the LISR and 42 of the RLISR, as well as with the applicable rules of the RMF for 2023). 40D215000 Be duly registered in accounting (for the purposes of articles 27, fraction IV of the LISR and 44 of the RLISR). 40D216000 Be deducted only once (for the purposes of article 27, fraction IV of the LISR). 40D217000 Comply with obligations in matters of withholding and payment of taxes on behalf of third parties, as well as the other formalities established (for the purposes of article 27, fraction V of the LISR). 40D218000 That in the fiscal voucher, the Value Added Tax be stated expressly and separately when appropriate (for the purposes of article 27, fraction VI of the LISR). 40D219000 In the case of interest on borrowed capital, these have been invested in the purposes of the business (for the purposes of articles 27, fraction VII of the LISR and 45 of the RLISR). 40D220000 For capital borrowed and granting of loans to third parties, the cap established for their deduction was applied (for the purposes of article 27, fraction VII of the LISR). 40D221000 Payments to natural persons, coordinated legal entities, societies or civil associations, to those who provide domestic services of water supply and garbage collection and to those who obtain donations, were deducted when they were effectively incurred (for the purposes of article 27, fraction VIII of the LISR). 40D222000 In the case of fees or gratuities to administrators, commissioners, directors, general managers or members of the board of directors, supervision, consultative or any other kind, the requirements to which they are subject were met (for the purposes of article 27, fraction IX of the LISR). 40D223000 In the cases of technical assistance, transfer of technology or royalties, it has been proven that the person who provided the knowledge had its own technical elements for it, provided them directly and they were effectively carried out (for the purposes of article 27, fraction X of the LISR). 40D224000 For social welfare expenses, it was proven that the corresponding benefits were granted generally for the benefit of all workers and that in the case of meal vouchers granted to workers, the delivery is made through authorized electronic wallets. (for the purposes of articles 7 and 27, fraction XI of the LISR and 46, 47, 48 and 50 of the RLISR). 40D225000 When there are contributions to savings funds, in addition to the requirement established in the previous index, it was proven that the amount of the contributions made was equal to the amount contributed by the workers and did not exceed the limits established in the tax provisions (for the purposes of articles 27, fraction XI of the LISR and 49 of the RLISR).

Monday, January 29, 2024 OFFICIAL GAZETTE 311

40D226000 It was proven that the acquisition cost or the interest derived from received credits correspond to those of the market and when they exceeded, the excess was considered non-deductible (for the purposes of article 27, fraction XIII of the LISR). 40D227000 In the case of import of goods, the legal requirements for their import were met (for the purposes of article 27, fraction XIV of the LISR and other applicable customs provisions). 40D228000 In the case of losses from uncollectible credits, they were considered realized in the month in which the prescription period, corresponding, was consummated, or earlier whenever the practical impossibility of collection was notorious and can be proven (for the purposes of article 27, fraction XV of the LISR). Note: in the affirmative case to the previous index, indicate in the appendix called additional information of the audit the cause that originated the deduction. 40D229000 In the case of payments made to commission agents and brokers resident abroad, they comply with the information and documentation requirements for the purposes of article 52 of the RLISR. 40D230000 That when carrying out the corresponding operations or at the latest on the last day of the fiscal year, the requirements that for each deduction in particular establishes the LISR were met (for the purposes of articles 27, fraction XVIII of the LISR and 53 and 54 of the RLISR, as well as with the applicable rules of the RMF for 2023). 40D231000 The fiscal vouchers meet the requirements established by the tax provisions and were obtained at the latest on the day the declaration should have been presented and that the dates of issuance corresponded to the fiscal year for which the deduction was made (for the purposes of article 27, fraction XVIII of the LISR). 40D232000 In the case of advances for expenses, the requirements established for their deduction were met (for the purposes of article 27, fraction XVIII of the LISR). 40D233000 When workers had the right to the employment subsidy, the corresponding amounts were effectively delivered to them (for the purposes of articles 27, fraction XIX of the LISR and article tenth of the Decree by which various provisions of the Value Added Tax Law; the Special Tax on Production and Services Law; the Federal Rights Law are reformed, added and repealed, the Income Tax Law is issued, and the Single Rate Corporate Tax Law and the Tax on Cash Deposits Law are abrogated, published in the DOF on December 11, 2013). 40D234000 In the case of deducted inventories that lost their value due to deterioration or other causes not attributable to the taxpayer themselves, the established requirements were met (for the purposes of articles 27, fraction XX of the LISR and 107, 109 and 124 of the RLISR, as well as with the applicable rules of the RMF for 2023). 40D235000 In the case of investments, applied the percentages authorized by the LISR. 40D236000 In the case of travel expenses when they were destined for lodging, food, transport, use or temporary enjoyment of automobiles and payment of mileage, complied with the requirements established for their deduction (for the purposes of articles 28, fraction V of the LISR and 57 and 58 of the RLISR). 40D237000 In the case of granting the use or temporary enjoyment of automobiles and airplanes, complied with the requirements established for their deduction (for the purposes of articles 28, fraction XIII of the LISR and 60 of the RLISR). 40D238000 In the case of the two previous concepts, they were expenses incurred by partners, shareholders or their relatives without labor relationship. 40D239000 In the case of loss from sale of shares and other securities, as well as financial losses that come from financial derivatives of capital referred to shares or share indices, the requirements established for their deduction were met (for the purposes of article 28, fraction XVII of the LISR, as well as with the applicable rules of the RMF for 2023).

312 OFFICIAL GAZETTE Monday, January 29, 2024

40D240000 In the case of restaurant consumptions, the requirements established for their deduction were met (for the purposes of articles 28, fraction XX of the LISR and 61 of the RLISR). 40D241000 For the determination of deductions for investments in automobiles and airplanes, the maximum amount authorized by Law was considered as the original amount of the investment (for the purposes of article 36, fractions II and III respectively of the LISR). 40D242000 All concepts referred to in article 28 of the LISR were considered non-deductible. 40D243000 In the case of interest derived from debt, the requirements established for their deduction were met (for the purposes of article 28, fraction XXVII of the LISR). 40D244000 In the case of net interest of the fiscal year, the requirements established for their deduction were met (for the purposes of article 28, fraction XXXII of the LISR). In the affirmative case to the previous index, indicate the following: 40D245000 Amount of the debt that generates interest payable. 40D246000 The debt has an age greater than five years. 40D247000 The debt was restructured with respect to the period indicated in the previous index. 40D248000 Opted and complied with what is provided in article 30 of the LISR. 40D249000 In the case of payments made to commission agents and brokers resident abroad, they comply with the information and documentation requirements for the purposes of article 52 of the RLISR. 40D250000 In what capacity did you participate in a merger: 40D251000 Date on which the merger took effect. In case of being merged, you must note: 40D252000 Merging entity: RFC. 40D253000 Merging entity: name or corporate name. In case of being the merging entity, you must note: 40D254000 Merged 1: RFC. 40D255000 Merged 1: name or corporate name. 40D256000 Merged 2: RFC. 40D257000 Merged 2: name or corporate name. 40D258000 Merged 3: RFC. 40D259000 Merged 3: name or corporate name. 40D260000 Merged 4: RFC. 40D261000 Merged 4: name or corporate name. 40D262000 Merged 5: RFC. 40D263000 Merged 5: name or corporate name. 40D264000 Merged 6: RFC. 40D265000 Merged 6: name or corporate name.

Monday, January 29, 2024 OFFICIAL GAZETTE 313

40D266000 Merged 7: RFC. 40D267000 Merged 7: name or corporate name. 40D268000 Merged 8: RFC. 40D269000 Merged 8: name or corporate name. 40D270000 Merged 9: RFC. 40D271000 Merged 9: name or corporate name. 40D272000 Merged 10: RFC. 40D273000 Merged 10: name or corporate name. Note: in case of having been the merging entity, and the previous space is insufficient, indicate in the appendix called additional information of the audit: the RFC, name of the merged entity/entities, date on which the merger took effect and the percentage of share participation. 40D274000 In what capacity did you participate in a spin-off: 40D275000 Date on which the spin-off took effect. 40D276000 Transmitted fiscal attributes such as tax losses, CUFIN, CUCA. Part of the asset, liability and social capital corresponding contributed by the spin-off entity and received by: 40D277000 Spin-off 1: RFC. 40D278000 Asset value: 40D279000 Liability value: 40D280000 Social capital value: 40D281000 Spin-off 2: RFC. 40D282000 Asset value: 40D283000 Liability value: 40D284000 Social capital value: 40D285000 Spin-off 3: RFC. 40D286000 Asset value: 40D287000 Liability value: 40D288000 Social capital value: 40D289000 Spin-off 4: RFC. 40D290000 Asset value: 40D291000 Liability value: 40D292000 Social capital value:

314 OFFICIAL GAZETTE Monday, January 29, 2024

40D293000 Spin-off 5: RFC. 40D294000 Asset value: 40D295000 Liability value: 40D296000 Social capital value: 40D297000 Spin-off 6: RFC. 40D298000 Asset value: 40D299000 Liability value: 40D300000 Social capital value: 40D301000 Spin-off 7: RFC. 40D302000 Asset value: 40D303000 Liability value: 40D304000 Social capital value: 40D305000 Spin-off 8: RFC. 40D306000 Asset value: 40D307000 Liability value: 40D308000 Social capital value: 40D309000 Spin-off 9: RFC. 40D310000 Asset value: 40D311000 Liability value: 40D312000 Social capital value: 40D313000 Spin-off 10: RFC. 40D314000 Asset value: 40D315000 Liability value: 40D316000 Social capital value: 40D317000 Spin-off entity: RFC. 40D318000 Asset value: 40D319000 Liability value: 40D320000 Social capital value: In case of liquidation, indicate: 40D321000 Start date of the liquidation. Indicate the name or corporate name and RFC of the liquidator: 40D322000 (Liquidator 1 specify name corporate name or corporate name). 40D323000 (Liquidator 2 specify name corporate name or corporate name). 40D324000 (Liquidator 3 specify name corporate name or corporate name). 40D325000 Maintained investments through trusts for the acquisition or construction of real estate (fibras). 40D326000 In the affirmative case to the previous index, complied with all requirements provided in articles 187 and 188 of the LISR. 40D327000 Was part of a trust for the acquisition or construction of real estate (fibra). 40D328000 In the affirmative case to the previous index, complied with all requirements provided in articles 187 and 188 of the LISR.

Monday, January 29, 2024 OFFICIAL GAZETTE 315

Credits

40D329000 Has the supporting documentation for the payment of ISR paid abroad that was credited. 40D330000 Complies with the requirements established in article 5 of the LISR to credit the ISR paid abroad. 40D331000 Amount of ISR paid abroad derived from dividends or profits received from residents abroad. 40D332000 Amount of ISR paid abroad from source of wealth abroad 40D333000 Amount of non-creditable and non-deductible ISR in terms of article 5 of the LISR. Preferential tax regimes

40D334000 Carried out operations with preferential tax regimes, through entities or legal figures abroad that are fiscally transparent abroad (in the affirmative case must fill out appendix 25). 40D335000 Has transfer pricing study for the operations carried out. 40D336000 Total of taxable or gross income in the fiscal year from REFIPRES. 40D337000 Credited tax paid in REFIPRES. 40D338000 Amount of credit for tax paid abroad. 40D339000 Complied with all requirements to apply ISR withholding from REFIPRES. 40D340000 Amount of credit for Withheld Income Tax. 40D341000 Indicate whether you declared tax on income subject to REFIPRES. 40D342000 Amount of tax on income subject to REFIPRES. 40D343000 Amount of dividends or profits subject to preferential tax regimes in terms of the tenth paragraph of article 177 LISR. Withholdings and/or joint liability

40D344000 The taxpayer made any payment to a resident abroad, in which the ISR that corresponded to said resident abroad, was covered by the taxpayer itself. 40D345000 Applied what is provided by article 1.13 of the Decree published in the DOF on December 26, 2013. 40D346000 Applied treaties to avoid double taxation. In the affirmative case: 40D347000 Has the necessary documentation to prove the residence of the country in question, in terms of article 4 of the LISR. 40D348000 Complied with all requirements to apply a preferential withholding rate. 40D349000 Applied what is provided by article 1.4 of the Decree published in the DOF on December 26, 2013. 40D350000 Effected on behalf of its members the withholdings and payment thereof, and if applicable, issued the certificates of said withholdings (for the purposes of articles 72, fraction III and 74 seventh paragraph, fraction III LISR).

316 OFFICIAL GAZETTE Monday, January 29, 2024

Value Added Tax

Acts or activities (IVA)

40D351000 Considered as effectively collected the consideration when it was received in cash, in goods or in services, even if those had corresponded to advances, deposits or any other concept regardless of the name by which they were designated, or when the creditor's interest was satisfied through any form of extinction of obligations that give rise to the consideration (for the purposes of article 1o.-B of the LIVA). 40D352000 Considered as sale the value of the shortage of goods in its inventories (for the purposes of articles 8 of the LIVA and 25 of the RLIVA). 40D353000 Considered as value to calculate the tax, the amount effectively collected, as well as the amounts that are additionally charged or collected to the acquirer for other taxes, duties, normal or late interest, conventional penalties or any other concept (for the purposes of articles 12, 18 and 23 of the LIVA and 42, 43, 44 and 45 of the RLIVA, as well as with the applicable rules of the RMF for 2023). Considered as taxable act or activity the importation of the following goods or services: 40D354000 The acquisition or the use or temporary enjoyment of intangible goods (for the purposes of articles 24, fractions II and III of the LIVA and 50 of the RLIVA). 40D355000 The utilization in national territory of independent services, except those derived from international transport (for the purposes of articles 24, fraction V of the LIVA, 48 and 49 of the RLIVA). 40D356000 Carried out exports of goods or services by concept of sale or use or temporary enjoyment of intangible goods or by the utilization abroad of services provided (for the purposes of articles 29, fractions II, III and IV of the LIVA and 57 to 63 of the RLIVA). Credit (IVA)

Requirements for crediting the Value Added Tax 40D357000 Applied the option of article 5o.-B of the LIVA for the proration of the tax not identified with taxable activities, for which the 0% rate and exempt apply. 40D358000 The credited Value Added Tax corresponded to goods, services or to the use or temporary enjoyment of goods, strictly indispensable in terms of the LISR for the realization of activities other than importation, for which the tax established in this LIVA must be paid or to which the 0% rate applies (for the purposes of article 5o., fraction I of the LIVA). 40D359000 The credited Value Added Tax was transferred expressly stated separately in the vouchers (for the purposes of article 5o., fraction II of the LIVA). 40D360000 The transferred Value Added Tax was effectively paid in the month in question (for the purposes of article 5o., fraction III of the LIVA). 40D361000 Regarding the Value Added Tax transferred that had been withheld in accordance with article 1o.-A, it was credited in the payment declaration of the month following the declaration in which the withholding payment was made (for the purposes of article 5o., fraction IV of the LIVA). 40D362000 Regarding the Value Added Tax transferred that had been withheld in accordance with article 1o.-A of this Law, said withholding was paid in the terms and deadlines established (for the purposes of article 5o., fraction IV of the LIVA).

Monday, January 29, 2024 OFFICIAL GAZETTE 317 40D363000 The tax corresponding to expenditures other than investments was credited in full, having carried out activities exclusively for which the tax must be paid, or the 0% rate applies to them (for the purposes of Article 5, fraction V, subsection a) of the VAT Law). 40D364000 The tax corresponding to expenditures other than investments was not credited, having carried out activities exclusively for which the tax is not paid (for the purposes of Article 5, fraction V, subsection b) of the VAT Law). 40D365000 When obliged to pay the Value Added Tax or when the 0% rate applies, only for a part of the activities carried out, the tax corresponding to expenditures other than investments was credited in the proportion in which the value of the activities for which the Value Added Tax must be paid or to which the 0% rate applies, represents in the total value of the mentioned activities carried out in the month in question (for the purposes of Article 5, fraction V, subsection c) of the VAT Law as well as with the applicable rules of the RMF for 2023). 40D366000 Credited the tax corresponding to investments according to their usual destination, in full, having carried out activities exclusively for which the tax must be paid or the 0% rate applies to them (for the purposes of Article 5, fraction V, subsection d), point 1 of the VAT Law, as well as with the applicable rules of the RMF for 2023). 40D367000 Did not credit the tax corresponding to investments, according to their usual destination, having carried out activities exclusively for which the tax is not paid (for the purposes of Article 5, fraction V, subsection d), point 2 of the VAT Law). 40D368000 When obliged to pay the Value Added Tax or when the 0% rate applies, only for a part of the activities carried out, the tax corresponding to investments according to their usual destination, was credited in the proportion in which the value of the activities for which the Value Added Tax must be paid or to which the 0% rate applies, represents in the total value of the mentioned activities carried out in the month in question (for the purposes of Article 5, fraction V, subsection d), point 3 of the VAT Law, as well as with the applicable rules of the RMF for 2023). 40D369000 In subsequent months, the investments ceased to be used exclusively for the activities for which they were intended (for the purposes of Article 5, fraction V, subsection d), point 4 of the VAT Law). 40D370000 In the affirmative case, made adjustments to the value of the creditable tax (for the purposes of Article 5-A of the VAT Law and 19 of the VAT Law Regulations). 40D371000 In the case of net interest of the exercise, verified that the VAT credit derived from interest was fulfilled with the requirements established for its credit (for the purposes of Article 5, fraction I of the VAT Law). Application of fiscal incentives 40D372000 Applied what is provided in Article 2.1 of the Decree published in the DOF on December 26, 2013. 40D373000 Applied what is provided in Article 2.2 of the Decree published in the DOF on December 26, 2013. Special Tax on Production and Services (IEPS) 40D374000 Was obliged to pay the IEPS. in the exercise.

318 OFFICIAL GAZETTE Monday, January 29, 2024 Index Concept Data to provide 1.- Statement of financial position For the exercises ended on December 31, 2023 and 2022 2023 2022 (Figures in pesos) Asset Current asset Cash and financial instruments 40010000000000 Cash in cash and national banks. 40010001000000 Cash in cash and foreign banks. 40010002000000 National immediate realization values. 40010003000000 Foreign immediate realization values. 40010004000000 National fixed income investments. 40010005000000 Foreign fixed income investments. 40010006000000 Other national financial instruments. 40010007000000 Other foreign financial instruments. 40010008000000 Total of cash and financial instruments. Accounts receivable 40010009000000 National customers (related parties). 40010010000000 National customers (unrelated parties). 40010011000000 Foreign customers (related parties). 40010012000000 Foreign customers (unrelated parties). 40010013000000 National receivable documents (related parties). 40010014000000 National receivable documents (unrelated parties). 40010015000000 Foreign receivable documents (related parties). 40010016000000 Foreign receivable documents (unrelated parties). 40010017000000 Various debtors. 40010018000000 Estimate of uncollectible accounts. 40010019000000 Other national accounts receivable (related parties). 40010020000000 Other national accounts receivable (unrelated parties). 40010021000000 Other foreign accounts receivable (related parties). 40010022000000 Other foreign accounts receivable (unrelated parties). 40010023000000 Total of accounts receivable. Contributions in favor 40010024000000 Value Added Tax to recover. 40010025000000 Income Tax to recover. 40010026000000 Other taxes to recover. 40010027000000 Total of contributions in favor.

Monday, January 29, 2024 OFFICIAL GAZETTE 319 Inventories 40010028000000 Finished products. 40010029000000 Production in process. 40010030000000 Raw materials and materials. 40010031000000 Obsolescence estimate. 40010032000000 Loss by impairment. 40010033000000 Others. 40010034000000 Total of inventories. Prepayments 40010035000000 Rents paid in advance. 40010036000000 Advance to suppliers. 40010037000000 Other prepayments. 40010038000000 Loss by impairment of prepayments. 40010039000000 Total of prepayments. 40010040000000 Other short-term assets. 40010041000000 Unpaid Value Added Tax. 40010042000000 Total current asset. Non-current asset Long-term accounts receivable 40010043000000 Long-term national accounts receivable (related parties). 40010044000000 Long-term national accounts receivable (unrelated parties). 40010045000000 Long-term foreign accounts receivable (related parties). 40010046000000 Long-term foreign accounts receivable (unrelated parties). 40010047000000 Total of long-term accounts receivable. Long-term prepayments 40010048000000 Advance to national suppliers. 40010049000000 Advance to foreign suppliers. 40010050000000 Other national prepayments. 40010051000000 Other foreign prepayments. 40010052000000 Total of long-term prepayments. Permanent investments 40010053000000 (National permanent investments). 40010054000000 (Foreign permanent investments). 40010055000000 Total of permanent investments.

320 OFFICIAL GAZETTE Monday, January 29, 2024 Fixed asset Real estate, machinery and equipment 40010056000000 Land. 40010057000000 Buildings. 40010058000000 Machinery. 40010059000000 Transport equipment. 40010060000000 Furniture and equipment. 40010061000000 Computer equipment. 40010062000000 Other fixed assets. 40010063000000 Total of real estate, machinery and equipment. Accumulated depreciations 40010064000000 Accumulated depreciation of buildings. 40010065000000 Accumulated depreciation of machinery. 40010066000000 Accumulated depreciation of transport equipment. 40010067000000 Accumulated depreciation of furniture and equipment. 40010068000000 Accumulated depreciation of computer equipment. 40010069000000 Accumulated depreciation of other fixed assets. 40010070000000 Total accumulated depreciation. Accumulated impairment loss 40010071000000 Accumulated impairment loss of buildings. 40010072000000 Accumulated impairment loss of machinery. 40010073000000 Accumulated impairment loss of transport equipment. 40010074000000 Accumulated impairment loss of furniture and equipment. 40010075000000 Accumulated impairment loss of computer equipment. 40010076000000 Accumulated impairment loss of other fixed assets. 40010077000000 Total accumulated impairment loss. 40010078000000 Total net real estate, machinery and equipment. Intangible assets 40010079000000 Preoperational expenses. 40010080000000 Market research. 40010081000000 Patents and brands. 40010082000000 Amortizations. 40010083000000 Loss by impairment. 40010084000000 Other intangible assets. 40010085000000 Total of intangible assets. Other assets 40010086000000 Goodwill. 40010087000000 Loss by impairment. 40010088000000 Deferred Income Tax. 40010089000000 Deferred worker participation in profits.

Monday, January 29, 2024 OFFICIAL GAZETTE 321 40010090000000 Long-term financial instruments. 40010091000000 Other assets. 40010092000000 Total of other assets. 40010093000000 Total non-current asset. 40010094000000 Total asset. Liability Short-term liability Notes payable 40010095000000 National (related parties). 40010096000000 National (unrelated parties). 40010097000000 Foreign (related parties). 40010098000000 Foreign (unrelated parties). 40010099000000 Total of notes payable. Financial instruments 40010100000000 National financial instruments. 40010101000000 Foreign financial instruments. 40010102000000 Other national. 40010103000000 Other foreign. 40010104000000 Total of financial instruments. Various creditors 40010105000000 National (related parties). 40010106000000 National (unrelated parties). 40010107000000 Foreign (related parties). 40010108000000 Foreign (unrelated parties). 40010109000000 Total of various creditors. Suppliers 40010110000000 National (related parties). 40010111000000 National (unrelated parties). 40010112000000 Foreign (related parties). 40010113000000 Foreign (unrelated parties). 40010114000000 Total of suppliers. Contributions payable 40010115000000 Income Tax. 40010116000000 Tax on Assets. 40010117000000 Value Added Tax. 40010118000000 Special Tax on Production and Services. 40010119000000 Tax on New Automobiles.

322 OFFICIAL GAZETTE Monday, January 29, 2024 40010120000000 Local Taxes. 40010121000000 Social security employer contributions. 40010122000000 Social security worker contributions. 40010123000000 INFONAVIT contributions. 40010124000000 SAR contributions. 40010125000000 Other taxes and contributions. 40010126000000 Total of contributions payable. Other liabilities 40010127000000 Value Added Tax not collected. 40010128000000 Worker participation in profits. 40010129000000 National customer advances (related parties). 40010130000000 National customer advances (unrelated parties). 40010131000000 Foreign customer advances (related parties). 40010132000000 Foreign customer advances (unrelated parties). 40010133000000 Other short-term national accounts receivable (related parties). 40010134000000 Other short-term national accounts receivable (unrelated parties). 40010135000000 Other short-term foreign accounts receivable (related parties). 40010136000000 Other short-term foreign accounts receivable (unrelated parties). 40010137000000 Contributions for future capital increases. 40010138000000 Income to be realized. 40010139000000 Other national. 40010140000000 Other foreign. 40010141000000 Total of other liabilities. 40010142000000 Current portion of short-term financial debt liability. 40010143000000 Total short-term liability. Long-term liability Long-term debts 40010144000000 National notes payable (related parties). 40010145000000 National notes payable (unrelated parties). 40010146000000 Notes payable with foreign (related parties). 40010147000000 Notes payable with foreign (unrelated parties). 40010148000000 Other long-term national accounts receivable (related parties). 40010149000000 Other long-term national accounts receivable (unrelated parties).

Monday, January 29, 2024 OFFICIAL GAZETTE 323 40010150000000 Other long-term foreign accounts receivable (related parties). 40010151000000 Other long-term foreign accounts receivable (unrelated parties). 40010152000000 Long-term financial instruments. 40010153000000 Total of long-term debts. 40010154000000 Employee benefit. Other liabilities 40010155000000 Rents collected in advance. 40010156000000 Deferred Income Tax. 40010157000000 Deferred worker participation in profits. 40010158000000 Others. 40010159000000 Total of other liabilities. 40010160000000 Total long-term liability. 40010161000000 Total liability. Equity capital 40010162000000 Social capital from contributions. 40010163000000 Social capital from capitalization. 40010164000000 Contributions for future capital increases. 40010165000000 Share subscription premium. 40010166000000 Legal reserve. 40010167000000 Net profit. 40010168000000 Net loss. 40010169000000 Retained earnings from previous exercises. 40010170000000 Accumulated losses from previous exercises 40010171000000 Other comprehensive results (debtor). 40010172000000 Other comprehensive results (creditor). 40010173000000 Excess in the update of equity capital. 40010174000000 Insufficiency in the update of equity capital. 40010175000000 Result from holding non-monetary assets. 40010176000000 Other creditor capital accounts. 40010177000000 Other debtor capital accounts. 40010178000000 Total equity capital. 40010179000000 Total of liability and equity capital. The attached notes are an integral part of this financial statement.

324 OFFICIAL GAZETTE Monday, January 29, 2024 This appendix consists of 8 columns and is divided into two parts. Part I Index Concept Data to provide 2.- Statement of comprehensive income For the exercises comprised from January 1 to December 31 2023 and 2022 Total 2023 Related parties 2023 (figures in pesos) Note: to fill out this appendix it is necessary capture first the information from annexes 5, 6 (when obliged to fill out this annex), 7 and 8. 40020000000000 Total of sales or net income. Less: 40020001000000 Cost of sales. 40020002000000 Gross loss. 40020003000000 Gross profit. Less: Operating expenses 40020004000000 General expenses. 40020005000000 Administrative expenses. 40020006000000 Sales expenses. 40020007000000 Total. 40020008000000 Operating loss. 40020009000000 Operating profit. Plus (minus): Comprehensive financing result 40020010000000 Interest in favor. 40020011000000 Interest to charge. 40020012000000 Penalty interest in favor. 40020013000000 Penalty interest to charge. 40020014000000 Exchange gain. 40020015000000 Exchange loss. 40020016000000 Result by favorable monetary position. 40020017000000 Result by unfavorable monetary position.

Monday, January 29, 2024 OFFICIAL GAZETTE 325 40020018000000 Changes in fair value of debtor financial assets and liabilities debtor. 40020019000000 Changes in fair value of creditor financial assets and liabilities creditor. 40020020000000 Other financial concepts in favor. 40020021000000 Other financial concepts to charge. 40020022000000 Total. Plus (minus): Participation in the net profit or loss of other entities 40020023000000 Net loss by participation in the results of unconsolidated subsidiaries, associates and joint ventures. 40020024000000 Net profit by participation in the results of unconsolidated subsidiaries, associates and joint ventures. 40020025000000 Loss before income tax. 40020026000000 Profit before income tax. Less: Taxes on profit 40020027000000 Income Tax. 40020028000000 Deferred Income Tax. 40020029000000 Other provisions. 40020030000000 Total. Plus (minus): Other income (expenses) 40020031000000 Reversal of impairment of goodwill. 40020032000000 Reversal of impairment of other long-term assets. 40020033000000 Discontinued operations favorable. 40020034000000 Discontinued operations unfavorable. 40020035000000 Total other income (expenses), net. 40020036000000 Net loss. 40020037000000 Net profit. Plus (minus):

326 OFFICIAL GAZETTE Monday, January 29, 2024 Other comprehensive results 40020038000000 Result by conversion of foreign operations favorable. 40020039000000 Result by conversion of foreign operations unfavorable. 40020040000000 Unrealized result in and/or on instruments financial favorable. 40020041000000 Unrealized result in and/or on instruments financial unfavorable. 40020042000000 Valuation of cash flow hedges and/or financial instruments favorable. 40020043000000 Valuation of cash flow hedges and/or financial instruments unfavorable. 40020044000000 Participation of other comprehensive results of associates favorable. 40020045000000 Participation of other comprehensive results of associates unfavorable. 40020046000000 Taxes on profit of other comprehensive results. 40020047000000 PTU of other comprehensive results. 40020048000000 Others. 40020049000000 Sum of other comprehensive results. 40020050000000 Debtor comprehensive result. 40020051000000 Creditor comprehensive result. 40020052000000 Basic earnings per ordinary share. The attached notes are an integral part of this financial statement. Part II Data to provide Unrelated parties 2023 Total 2022 Related parties 2022 Unrelated parties 2022 This appendix consists of 19 columns and is divided into four parts. Part I Index Concept Data to provide 3.- Statement of changes in equity capital For the exercises ended on December 31 2023 and 2022 Social capital from contributions Social capital from capitalization (figures in pesos) 40030000000000 (Balances on January 1, 2022 previously reported). 40030001000000 Adjustment by retrospective application by changes accounting and error corrections. 40030002000000 (Balances on January 1, 2022 adjusted).

Monday, January 29, 2024 OFFICIAL GAZETTE 327 40030003000000 Capital contributions. 40030004000000 Capital refunds. 40030005000000 Dividends paid. 40030006000000 Dividends in shares. 40030007000000 Changes in controlling participation that do not implicate loss of control. 40030008000000 (Net profit of 2022). 40030009000000 (Net loss of 2022). 40030010000000 Result from holding non-monetary assets. 40030011000000 Share repurchase. 40030012000000 Effect of valuation of exercise of instruments financial. 40030013000000 Effect of conversion of exercise of operations foreign. 40030014000000 Result by conversion of operations foreign favorable. 40030015000000 Result by conversion of operations foreign unfavorable. 40030016000000 Unrealized result in and/or on instruments financial favorable. 40030017000000 Unrealized result in and/or on instruments financial unfavorable. 40030018000000 Valuation of cash flow hedges and/or financial instruments favorable. 40030019000000 Valuation of cash flow hedges and/or financial instruments unfavorable. 40030020000000 Participation of other comprehensive results of associates favorable. 40030021000000 Participation of other comprehensive results of associates unfavorable. 40030022000000 Taxes on profit of other results integral. 40030023000000 PTU of other comprehensive results. 40030024000000 Others. 40030025000000 (Balances on December 31, 2022). 40030026000000 (Balances on January 1, 2023 previously reported). 40030027000000 Adjustment by retrospective application by changes accounting and error corrections. 40030028000000 (Balances on January 1, 2023 adjusted). 40030029000000 Capital contributions. 40030030000000 Capital refunds. 40030031000000 Dividends paid. 40030032000000 Dividends in shares. 40030033000000 Changes in controlling participation that do not implicate loss of control. 40030034000000 (Net profit of 2023). 40030035000000 (Net loss of 2023). 40030036000000 Result from holding non-monetary assets. 40030037000000 Share repurchase.

328 OFFICIAL GAZETTE Monday, January 29, 2024 40030038000000 Effect of valuation of exercise of instruments financial. 40030039000000 Effect of conversion of exercise of operations foreign. 40030040000000 Result by conversion of operations foreign favorable. 40030041000000 Result by conversion of operations foreign unfavorable. 40030042000000 Unrealized result in and/or on instruments financial favorable. 40030043000000 Unrealized result in and/or on instruments financial unfavorable. 40030044000000 Valuation of cash flow hedges and/or financial instruments favorable. 40030045000000 Valuation of cash flow hedges and/or financial instruments unfavorable. 40030046000000 Participation of other comprehensive results of associates favorable. 40030047000000 Participation of other comprehensive results of associates unfavorable. 40030048000000 Taxes on profit of other results integral. 40030049000000 PTU of other comprehensive results. 40030050000000 Others. 40030051000000 (Balances on December 31, 2023). The attached notes are an integral part of this financial statement. Part II Data to provide Contributions for future increases capital Share subscription premium Legal reserve Net profit Net loss Part III Data to provide Retained earnings from exercises previous Accumulated losses from exercises previous Other results integral (debtor) Other results integral (creditor) Excess in the update of the equity capital Part IV Data to provide Insufficiency in the update of the equity capital Result by holding of non-monetary assets Other accounts of creditor capital Other accounts of capital debtor Total of capital contable

Monday, January 29, 2024 OFFICIAL GAZETTE 329 Index Concept Data to provide 4.- Statement of cash flows For the years ended December 31, 2023 and 2022 2023 2022 (figures in pesos) According to the indirect method Operating activities 40040000000000 Income before income tax. 40040001000000 Loss before income tax. Items related to Investing activities 40040002000000 Depreciation and amortization. 40040003000000 Impairment loss on assets. 40040004000000 Gain on sale of fixed asset and land. 40040005000000 Interest income. 40040006000000 Dividends received. 40040007000000 Other items related to investing activities. 40040008000000 Sum of items related to investing activities. Items related to financing activities 40040009000000 Interest expense. 40040010000000 Other items related to financing activities. 40040011000000 Sum of items related to financing activities. Plus (minus): 40040012000000 Increase in accounts receivable and others. 40040013000000 Decrease in inventories. 40040014000000 Decrease in suppliers. 40040015000000 Income tax paid. 40040016000000 Other items. 40040017000000 Net cash flows from operating activities. Investing activities 40040018000000 Business acquired (goodwill and/or commercial). 40040019000000 Interest received. 40040020000000 Dividends received. 40040021000000 Acquisition of fixed asset and land. 40040022000000 Proceeds from sale of fixed asset and land. 40040023000000 Acquisition of shares. 40040024000000 Acquisition of intangible assets.

330 OFFICIAL GAZETTE Monday, January 29, 2024 40040025000000 Acquisition of other assets. 40040026000000 Other items related to investing activities. 40040027000000 Net cash flows from investing activities. 40040028000000 Excess cash to apply in financing activities (positive result). 40040029000000 Cash to be obtained from financing activities (negative result). Financing activities 40040030000000 Cash inflow from capital issuance. 40040031000000 Cash inflow from contributions for future capital increases. 40040032000000 Obtaining loans from related parties. 40040033000000 Obtaining loans from non-related parties. 40040034000000 Payment of liabilities. 40040035000000 Payment of loans from related parties. 40040036000000 Payment of loans from non-related parties. 40040037000000 Payment of liabilities arising from financial leases. 40040038000000 Interest paid. 40040039000000 Payment of dividends. 40040040000000 Debt issuance. 40040041000000 Other items related to financing activities. 40040042000000 Net cash flows from financing activities. 40040043000000 Net increase in cash and cash equivalents. Effects of changes in the value of cash 40040044000000 Effects of changes in the value of cash due to conversion of the balances and cash flows of its foreign operations, to the reporting currency. 40040045000000 Effects of changes in the value of cash due to inflation associated with the balances and cash flows of entities that make up the consolidated economic entity. 40040046000000 Other effects of changes in the value of cash. 40040047000000 Total effects of changes in the value of cash. 40040048000000 Cash at the beginning of the period. 40040049000000 Cash at the end of the period. According to the direct method Operating activities 40040050000000 Collections from customers. 40040051000000 Payments to suppliers. 40040052000000 Payment to employees and other suppliers of goods and services. 40040053000000 Income tax paid. 40040054000000 Other operating activities. 40040055000000 Net cash flows from operating activities.

Monday, January 29, 2024 OFFICIAL GAZETTE 331 Investing activities 40040056000000 Business acquired (goodwill and/or commercial). 40040057000000 Interest received. 40040058000000 Dividends received. 40040059000000 Acquisition of fixed asset and land. 40040060000000 Proceeds from sale of fixed asset and land. 40040061000000 Acquisition of shares. 40040062000000 Acquisition of intangible assets. 40040063000000 Acquisition of other assets. 40040064000000 Other items related to investing activities. 40040065000000 Net cash flows from investing activities. 40040066000000 Excess cash to apply in financing activities (positive result). 40040067000000 Cash to be obtained from financing activities (negative result). Financing activities 40040068000000 Cash inflow from capital issuance. 40040069000000 Cash inflow from contributions for future capital increases. 40040070000000 Obtaining loans from related parties. 40040071000000 Obtaining loans from non-related parties. 40040072000000 Payment of liabilities. 40040073000000 Payment of loans from related parties. 40040074000000 Payment of loans from non-related parties. 40040075000000 Payment of liabilities arising from financial leases. 40040076000000 Interest paid. 40040077000000 Payment of dividends. 40040078000000 Debt issuance. 40040079000000 Other items related to financing activities. 40040080000000 Net cash flows from financing activities. 40040081000000 Net increase in cash and cash equivalents. Effects of changes in the value of cash 40040082000000 Effects of changes in the value of cash due to conversion of the balances and cash flows of its foreign operations, to the reporting currency. 40040083000000 Effects of changes in the value of cash due to inflation associated with the balances and cash flows of entities that make up the consolidated economic entity. 40040084000000 Other effects of changes in the value of cash. 40040085000000 Total effects of changes in the value of cash. 40040086000000 Cash at the beginning of the period. 40040087000000 Cash at the end of the period. The attached notes are an integral part of this financial statement.

332 OFFICIAL GAZETTE Monday, January 29, 2024 Concept 4.1.- Notes to the financial statements. This annex consists of 12 columns and is divided into three parts. Part I Index Concept Data to provide 5.- Analytical integration of sales or net income For the years ended December 31, 2023 and 2022 2023 2022 (Figures in pesos) 40050000000000 Total sales to nationals of produced inventories. 40050001000000 Total sales to foreigners of produced inventories. 40050002000000 Total sales of produced inventories. 40050003000000 Total sales to nationals of inventories acquired for distribution. 40050004000000 Total sales to foreigners of inventories acquired for distribution. 40050005000000 Total sales of inventories for distribution. 40050006000000 Returns, discounts and allowances on national sales. 40050007000000 Returns, discounts and allowances on foreign sales. 40050008000000 Net sales. Net income from: 40050009000000 General national services. 40050010000000 General foreign services. 40050011000000 National maquila. 40050012000000 Foreign maquila. 40050013000000 National administrative services. 40050014000000 Foreign administrative services. 40050015000000 National insurance and reinsurance. 40050016000000 Foreign insurance and reinsurance. 40050017000000 National commissions. 40050018000000 Foreign commissions. 40050019000000 National royalties. 40050020000000 Foreign royalties. 40050021000000 National technical assistance. 40050022000000 Foreign technical assistance. 40050023000000 National leasing. 40050024000000 Foreign leasing. 40050025000000 Gain on disposal of shares. 40050026000000 Gain on disposal of fixed asset. 40050027000000 Gain on disposal of intangible assets.

Monday, January 29, 2024 OFFICIAL GAZETTE 333 40050028000000 Gain on disposal of land. 40050029000000 Recovery of uncollectible accounts. 40050030000000 Recovery by insurance. 40050031000000 Dividends from residents in the country. 40050032000000 Dividends from residents abroad. 40050033000000 Others. 40050034000000 Total net income. 40050035000000 Total sales or net income. 40050036000000 Adjustment for inflation. 40050037000000 Total sales or net income adjusted. Part II Data to provide Related parties 2023 Non-related parties 2023 Related parties 2022 Non-related parties 2022 Part III Data to provide Total taxable for Income Tax 2023 Total non-taxable for Income Tax 2023 Total taxable for Income Tax 2022 Total non-taxable for Income Tax 2022 This annex consists of 8 columns and is divided into two parts. Part I Index Concept Data to provide 6.- Determination of the cost of goods sold for accounting and Income Tax purposes For the periods from January 1 to December 31, 2023 and 2022 Total 2023 Related parties 2023 (Figures in pesos) Note: only the information from this annex is captured when a type of costing system has been chosen in the index "40D030000" of the general data annex. According to the absorption costing system, based on historical or predetermined costs for tax purposes and with the valuation methods of cost of acquisition and standard cost for accounting purposes 40060000000000 Initial inventory of raw materials. Plus: 40060001000000 National purchases of raw materials. 40060002000000 Import purchases of raw materials.

334 OFFICIAL GAZETTE Monday, January 29, 2024 Minus: 40060003000000 Final inventory of raw materials. 40060004000000 Direct raw materials used for production. Plus: 40060005000000 Direct labor. 40060006000000 Prime cost of production. Plus: 40060007000000 Indirect raw materials. 40060008000000 Indirect labor. 40060009000000 Manufacturing expenses. 40060010000000 Cost of production. Plus: 40060011000000 Initial inventory of work in process. 40060012000000 Purchases of work in process. Minus: 40060013000000 Final inventory of work in process. 40060014000000 Cost of finished production. Plus: 40060015000000 Initial inventory of finished products. 40060016000000 Purchases of finished products. Minus: 40060017000000 Final inventory of finished products. 40060018000000 LIFO effect eliminated from cost of sales. 40060019000000 Other cost of sales concepts. 40060020000000 Accounting cost of sales. 40060021000000 Plus-minus: inflation effect according to NIF B-10.

Monday, January 29, 2024 OFFICIAL GAZETTE 335 40060022000000 Historical accounting cost of goods sold. Minus: 40060023000000 Purchases of raw materials, work in process and finished goods not deductible. 40060024000000 Non-deductible labor. 40060025000000 Non-deductible manufacturing expenses. 40060026000000 Accounting depreciation in manufacturing expenses. 40060027000000 Other non-deductible concepts. Plus: 40060028000000 Fiscal depreciation of investments related to production. 40060029000000 Other deductible concepts. 40060030000000 Deductible cost of goods sold for Income Tax. According to a system other than the above 40060031000000 Manufacturing expenses. 40060032000000 Other cost of sales concepts. 40060033000000 Accounting cost of sales. 40060034000000 Plus-minus: inflation effect according to NIF B-10. 40060035000000 Historical accounting cost of goods sold. Minus: 40060036000000 Non-deductible concepts excluding depreciation. 40060037000000 Accounting depreciation. Plus: 40060038000000 Fiscal depreciation. 40060039000000 Other deductible concepts. 40060040000000 Deductible cost of goods sold for Income Tax. Part II Data to provide Non-related parties 2023 Total 2022 Related parties 2022 Non-related parties 2022

336 OFFICIAL GAZETTE Monday, January 29, 2024 This annex consists of 36 columns and is divided into nine parts. Part I Index Concept Data to provide 7.- Comparative analysis of expense sub-accounts For the years ended December 31 of 2023 and 2022 Manufacturing expenses 2023 Manufacturing expenses 2022 (Figures in pesos) Remuneration 40070000000000 Wages and salaries. 40070001000000 Compensation. 40070002000000 Overtime. 40070003000000 Vacation. 40070004000000 Vacation premium. 40070005000000 Bonuses. 40070006000000 Indemnities. 40070007000000 Workers' participation in profits caused. 40070008000000 Workers' participation in profits deferred. 40070009000000 Wages, salaries and benefits to workers with disability and/or elderly. 40070010000000 Other remuneration. 40070011000000 Total remuneration. Benefits to personnel 40070012000000 Retirement benefits. 40070013000000 Personnel incentives. 40070014000000 Social security. 40070015000000 Contributions to pension plan. 40070016000000 Other benefits. 40070017000000 Total benefits to personnel. Taxes and contributions on wages and salaries 40070018000000 IMSS quotas. 40070019000000 INFONAVIT contributions. 40070020000000 Payroll Tax. 40070021000000 Retirement insurance. 40070022000000 Other taxes and contributions. 40070023000000 Total taxes and contributions on wages and salaries.

Monday, January 29, 2024 OFFICIAL GAZETTE 337 Fees 40070024000000 To resident individuals. 40070025000000 To resident corporations. 40070026000000 To residents abroad. 40070027000000 Subtotal. 40070028000000 To the board of directors. 40070029000000 Total fees. Leasing 40070030000000 To resident individuals. 40070031000000 To resident corporations. 40070032000000 To residents abroad. 40070033000000 Total leasing. Depreciation and amortization 40070034000000 (Depreciation). 40070035000000 Total depreciation. 40070036000000 (Amortization). 40070037000000 Total amortization. Other expenses 40070038000000 Fuels and lubricants. 40070039000000 Postage. 40070040000000 Internet. 40070041000000 Per diems and travel expenses. 40070042000000 Representation expenses. 40070043000000 Telephone. 40070044000000 Water. 40070045000000 Electricity. 40070046000000 Security and cleaning. 40070047000000 Office supplies. 40070048000000 Legal expenses. 40070049000000 Maintenance and conservation. 40070050000000 Insurance and bonds. 40070051000000 Non-deductible expenses. 40070052000000 Other taxes and fees. 40070053000000 Tax surcharges. 40070054000000 Dues and subscriptions. 40070055000000 Propaganda and advertising. 40070056000000 Photocopying. 40070057000000 Donations.

338 OFFICIAL GAZETTE Monday, January 29, 2024 40070058000000 Technical assistance. 40070059000000 Freight and hauling paid to individuals. 40070060000000 Freight and hauling paid to corporations. 40070061000000 Import tax. 40070062000000 Export tax. 40070063000000 Royalties without withholding. 40070064000000 Royalties subject to 5%. 40070065000000 Royalties subject to 10%. 40070066000000 Royalties subject to 25%. 40070067000000 Royalties subject to 35%. 40070068000000 Commissions on sales. 40070069000000 Patents and trademarks. 40070070000000 Production raw materials. 40070071000000 Auxiliary production materials. 40070072000000 Maquila. 40070073000000 Bank commissions. 40070074000000 Loss on sale of land. 40070075000000 Loss on sale of buildings and constructions. 40070076000000 Loss on sale of machinery. 40070077000000 Loss on sale of transport equipment. 40070078000000 Loss on sale of furniture and equipment. 40070079000000 Loss on sale of computer equipment. 40070080000000 Loss on disposal of shares. 40070081000000 Impairment loss on assets. 40070082000000 Loss on bad debts. 40070083000000 Consumption in restaurants. 40070084000000 Loss on financial derivative operations. 40070085000000 Deduction for food aid for workers. 40070086000000 Use or temporary enjoyment of automobiles with propulsion of rechargeable electric batteries and electric automobiles with internal combustion engine or powered by hydrogen. 40070087000000 Deductible amount of payments made for the use or temporary enjoyment of automobiles. 40070088000000 Others. 40070089000000 Total other expenses. 40070090000000 Total expenses. 40070091000000 Reexpression effect. 40070092000000 Total updated expenses. Part II Data to provide Manufacturing expenses: related parties 2023 Manufacturing expenses: non-related parties 2023 Manufacturing expenses: related parties 2022 Manufacturing expenses: non-related parties 2022 Part III Data to provide Sales expenses 2023 Sales expenses 2022 Sales expenses: related parties 2023 Sales expenses: non-related parties 2023

Monday, January 29, 2024 OFFICIAL GAZETTE 339 Part IV Data to provide Sales expenses: related parties 2022 Sales expenses: non-related parties 2022 Administrative expenses 2023 Administrative expenses 2022 Part V Data to provide Administrative expenses: related parties 2023 Administrative expenses: non-related parties 2023 Administrative expenses: related parties 2022 Administrative expenses: non-related parties 2022 Part VI Data to provide General expenses 2023 General expenses 2022 General expenses: related parties 2023 General expenses: non-related parties 2023 Part VII Data to provide General expenses: related parties 2022 General expenses: non-related parties 2022 Total 2023 Total 2022 Part VIII Data to provide Total related parties 2023 Total non-related parties 2023 Total related parties 2022 Total non-related parties 2022 Part IX Data to provide Total deductible for Income Tax 2023 Total deductible for Income Tax 2022 Total non-deductible for Income Tax 2023 Total non-deductible for Income Tax 2022 This annex consists of 12 columns and is divided into three parts. Part I Index Concept Data to provide 8.- Comparative analysis of the sub-accounts of the comprehensive financing result For the years ended December 31 of 2023 and 2022 2023 Related parties 2023 (figures in pesos) Interest income National 40080000000000 Bank. 40080001000000 Individuals. 40080002000000 Corporations. 40080003000000 Reexpression effect. 40080004000000 Total national interest income.

340 OFFICIAL GAZETTE Monday, January 29, 2024 Foreign 40080005000000 Bank. 40080006000000 Individuals. 40080007000000 Corporations. 40080008000000 Reexpression effect. 40080009000000 Total foreign interest income. 40080010000000 Total interest income. Interest expense National 40080011000000 Bank. 40080012000000 Individuals. 40080013000000 Corporations. 40080014000000 Reexpression effect. 40080015000000 Total national interest expense. Foreign 40080016000000 Bank. 40080017000000 Individuals. 40080018000000 Corporations. 40080019000000 Reexpression effect. 40080020000000 Total foreign interest expense. 40080021000000 Total interest expense. Penalty interest income National 40080022000000 National. 40080023000000 Reexpression effect. 40080024000000 Total penalty interest income national. Foreign 40080025000000 Foreign. 40080026000000 Reexpression effect. 40080027000000 Total penalty interest income foreign. 40080028000000 Total penalty interest income. Penalty interest expense National 40080029000000 National. 40080030000000 Reexpression effect. 40080031000000 Total penalty interest expense national.

Monday, January 29, 2024 OFFICIAL GAZETTE 341 Foreign 40080032000000 Foreign. 40080033000000 Reexpression effect. 40080034000000 Total penalty interest expense foreign. 40080035000000 Total penalty interest expense. Exchange result 40080036000000 Exchange loss. 40080037000000 Reexpression effect. 40080038000000 Total exchange loss. 40080039000000 Exchange gain. 40080040000000 Reexpression effect. 40080041000000 Total exchange gain. 40080042000000 Total exchange result. Monetary position result 40080043000000 Favorable monetary position result. 40080044000000 Reexpression effect. 40080045000000 Total favorable monetary position result. 40080046000000 Unfavorable monetary position result. 40080047000000 Reexpression effect. 40080048000000 Total unfavorable monetary position result. 40080049000000 Total monetary position result. Changes in fair value of financial assets and liabilities 40080050000000 Changes in fair value of debtor financial assets and liabilities. 40080051000000 Reexpression effect. 40080052000000 Total changes in fair value of debtor financial assets and liabilities. 40080053000000 Changes in fair value of creditor financial assets and liabilities. 40080054000000 Reexpression effect. 40080055000000 Total changes in fair value of creditor financial assets and liabilities. 40080056000000 Total changes in fair value of financial assets and liabilities.

342 OFFICIAL GAZETTE Monday, January 29, 2024 Other financial concepts Other items in favor Domestic 40080057000000 Domestic. 40080058000000 Revaluation effect. 40080059000000 Total of other domestic items in favor. Foreign 40080060000000 Foreign. 40080061000000 Revaluation effect. 40080062000000 Total of other foreign items in favor. 40080063000000 Total of other items in favor. Other items charged Domestic 40080064000000 Domestic. 40080065000000 Revaluation effect. 40080066000000 Total of other domestic items charged. Foreign 40080067000000 Foreigners. 40080068000000 Revaluation effect. 40080069000000 Total of other foreign items charged. 40080070000000 Total of other items charged. 40080071000000 Total of other financial concepts. 40080072000000 Total of comprehensive financing result. Part II Data to be provided Unrelated parties 2023 2022 Related parties 2022 Unrelated parties 2022 Part III Data to be provided Accruals or deductions for Income Tax (ISR) 2023 Accruals or deductions for Income Tax (ISR) 2022 Non-accruals or non-taxable (Income) Non-deductible (Expenses) for Income Tax (ISR) 2023 Non-accruals or non-taxable (Income) Non-deductible (Expenses) for Income Tax (ISR) 2022

Monday, January 29, 2024 OFFICIAL GAZETTE 343 This annex consists of 8 columns and is divided into two parts. Part I Index Concept Data to be provided 9.- List of contributions payable by the taxpayer as a direct subject or in their capacity as a withholding agent For the year ended December 31, 2023 Taxable base Rate, fee or quota (amounts in pesos) Contributions payable by the taxpayer as a direct subject Income Tax (ISR) 40090000000000 Income Tax. 40090001000000 Other reductions of ISR. 40090002000000 ISR incurred in the year. 40090003000000 Amount pending applied in the year, from the fiscal incentive for projects in research and technological development authorized in previous years. 40090004000000 Amount pending applied in the year, from the fiscal incentive for investment projects in national cinematographic production from previous years. 40090005000000 Incentive for investment projects in national cinematographic production. 40090006000000 Amount pending applied in the year, from the fiscal incentive for investment projects in the arts from previous years. 40090007000000 Incentive for investment projects in the arts. 40090008000000 Expenses and investments for "projects in research and technological development", applied in the 2023 year. 40090009000000 Expenses and investments for "projects in research and technological development", applied in the 2022 year. 40090010000000 Expenses and investments for "projects in research and technological development", applied in the 2021 year. 40090011000000 Expenses and investments for "projects in research and technological development", applied in the 2020 year. 40090012000000 Expenses and investments for "projects in research and technological development", applied in the 2019 year. 40090013000000 Expenses and investments for "projects in research and technological development", applied in the 2018 year. 40090014000000 Expenses and investments for "projects in research and technological development", applied in the 2017 year. 40090015000000 Expenses and investments for "projects in research and technological development", applied in the 2016 year. 40090016000000 Expenses and investments for "projects in research and technological development", applied in the 2015 year. 40090017000000 Expenses and investments for "projects in research and technological development", applied in the 2014 year. 40090018000000 Amount pending to be applied for "projects in research and technological development". 40090019000000 Incentive for investment in projects and programs for high-performance sports.

344 OFFICIAL GAZETTE Monday, January 29, 2024 40090020000000 Amount pending to be applied for investment in projects and programs for high-performance sports. 40090021000000 Income obtained from government support. 40090022000000 Amount pending to be applied from the incentive for investment in fixed feeding equipment for electric vehicles. 40090023000000 Amount of the fiscal incentive for biodiesel and its mixtures. 40090024000000 Other incentives. 40090025000000 Total of incentives. 40090026000000 Provisional payments made and deposited with the federation. 40090027000000 ISR withheld from the taxpayer. 40090028000000 ISR creditable paid abroad. 40090029000000 ISR creditable for dividends or profits distributed. 40090030000000 Other amounts charged. 40090031000000 Other amounts in favor. 40090032000000 Difference charged. 40090033000000 Difference in favor. 40090034000000 Income Tax payable for the year. 40090035000000 Income Tax paid in annual, normal and complementary declarations. 40090036000000 Difference charged for the year. 40090037000000 ISR paid in excess applied against IETU. 40090038000000 Balance in favor for the year. Other data 40090039000000 Income Tax on income subject to preferential tax regimes. 40090040000000 Income Tax on distributed dividends not from CUFIN nor from CUFINRE. 40090041000000 Income Tax on distributed dividends from CUFINRE. 40090042000000 Income Tax corresponding to the 8% deduction of own income from the direct subject activity. Value Added Tax (VAT) 40090043000000 Value of acts or activities taxed at the 16% rate. 40090044000000 Value of acts or activities taxed at the 0% rate. 40090045000000 Sum of the value of taxed acts or activities. 40090046000000 Value of acts or activities for which payment is not required (exempt).

Monday, January 29, 2024 OFFICIAL GAZETTE 345 40090047000000 Total value of acts or activities. 40090048000000 Value of acts or activities not subject. 40090049000000 Sum of VAT incurred for the months of the year. 40090050000000 Sum of creditable VAT for the months of the year without including balances in favor. 40090051000000 Sum of compensations applied to VAT of other federal contributions in the months of the year. 40090052000000 Sum of credits of VAT balances in favor. 40090053000000 Sum of VAT returned in the months of the year. 40090054000000 Credit of VAT for investments or expenses in pre-operational periods (for the purposes of articles 5, fraction VI and 5-B, second paragraph of the VAT Law). 40090055000000 Increase of VAT for investments or expenses in pre-operational periods (for the purposes of articles 5, fraction VI and 5-B, second paragraph of the VAT Law). 40090056000000 Refund of VAT for investments or expenses in pre-operational periods (for the purposes of articles 5, fraction VI and 5-B, second paragraph of the VAT Law). 40090057000000 Amount of information technology services provided abroad considered as exported and subject to the 0% VAT rate (for the purposes of article 29, fraction IV, subsection i) of the VAT Law). Special Tax on Production and Services (SEPS) 40090058000000 Value of acts or activities taxed at the 3% rate (public telecommunications networks). 40090059000000 Value of acts or activities taxed at the 25% rate (energy drinks, as well as concentrates, powders and syrups to prepare energy drinks). 40090060000000 Value of acts or activities taxed at the 26.5% rate (beverages with alcoholic content and beer with an alcoholic graduation of up to 14°G.L.). 40090061000000 Value of acts or activities taxed at the 30% rate (beverages with alcoholic content and beer with an alcoholic graduation of more than 14°G.L. and up to 20°G.L.). 40090062000000 Value of acts or activities taxed at the 30% rate (games with bets and lotteries). 40090063000000 Value of acts or activities taxed at the 30.4% rate (processed tobacco, cigars and other processed tobacco made entirely by hand). 40090064000000 Value of acts or activities taxed at the 50% rate (alcohol, denatured alcohol and non-crystallizable honey). 40090065000000 Value of acts or activities taxed at the 53% rate (beverages with alcoholic content and beer with an alcoholic graduation of more than 20°G.L.). 40090066000000 Value of acts or activities taxed at the 160% rate (processed tobacco, cigarettes). 40090067000000 Value of acts or activities taxed at the 160% rate (processed tobacco, cigars and other processed tobacco).

346 OFFICIAL GAZETTE Monday, January 29, 2024 40090068000000 Value of acts or activities taxed at other rates. 40090069000000 Sum of the value of taxed acts or activities. 40090070000000 Value of acts or activities for which payment is not required (exempt). 40090071000000 Total value of acts or activities. 40090072000000 Total liters of flavored beverages sold. 40090073000000 Total amount of sales of pesticides categories 1 and 2 at the 9% rate. 40090074000000 Total amount of sales of pesticides category 3 at the 7% rate. 40090075000000 Total amount of sales of pesticides category 4 at the 6% rate. 40090076000000 Total amount of sales of pesticides category 5. 40090077000000 Total amount of non-basic foods with high caloric density from the sales of snacks at the 8% rate. 40090078000000 Total amount of non-basic foods with high caloric density from the sales of confectionery products at the 8% rate. 40090079000000 Total amount of non-basic foods with high caloric density from the sales of chocolate and other cocoa-derived products at the 8% rate. 40090080000000 Total amount of non-basic foods with high caloric density from the sales of custards and puddings at the 8% rate. 40090081000000 Total amount of non-basic foods with high caloric density from the sales of fruit and vegetable candies at the 8% rate. 40090082000000 Total amount of non-basic foods with high caloric density from the sales of peanut and hazelnut creams at the 8% rate. 40090083000000 Total amount of non-basic foods with high caloric density from the sales of milk candies at the 8% rate. 40090084000000 Total amount of non-basic foods with high caloric density from the sales of prepared foods based on cereals at the 8% rate. 40090085000000 Total amount of non-basic foods with high caloric density from the sales of ice creams, sorbets and ice pops at the 8% rate. 40090086000000 Fossil fuels, liters of propane sold (fee of $7.7291 per liter). 40090087000000 Fossil fuels, liters of butane sold (fee of $10.0023 per liter). 40090088000000 Fossil fuels, liters of gasolines and gasavion sold (fee of $13.5569 per liter). 40090089000000 Fossil fuels, liters of turbo-synthetic and other kerosenes sold (fee of $16.1918 per liter). 40090090000000 Fossil fuels, liters of diesel sold (fee of $16.4501 per liter).

Monday, January 29, 2024 OFFICIAL GAZETTE 347 40090091000000 Fossil fuels, liters of fuel oil sold (fee of $17.5558 per liter). 40090092000000 Fossil fuels, tons of petroleum coke sold (fee of $20.3767 per ton). 40090093000000 Fossil fuels, tons of coal coke sold (fee of $47.7695 per ton). 40090094000000 Fossil fuels, tons of mineral coal sold (fee of $35.9692 per ton). 40090095000000 Fossil fuels, tons of other fossil fuels sold (fee of $51.9957 per ton). 40090096000000 Sum of SEPS incurred for the months of the year. 40090097000000 Value of imported acts or activities at the 25% rate (energy drinks, as well as concentrates, powders and syrups to prepare energy drinks). 40090098000000 Value of imported acts or activities at the 26.5% rate (beverages with alcoholic content and beer with an alcoholic graduation of up to 14°G.L.). 40090099000000 Value of imported acts or activities at the 30% rate (beverages with alcoholic content and beer with an alcoholic graduation of more than 14°G.L. and up to 20°G.L.). 40090100000000 Value of imported acts or activities at the 30.4% rate (processed tobacco, cigars and other processed tobacco made entirely by hand). 40090101000000 Value of imported acts or activities at the 53% rate (beverages with alcoholic content and beer with an alcoholic graduation of more than 20°G.L.). 40090102000000 Value of imported acts or activities at the 160% rate (processed tobacco, cigarettes). 40090103000000 Value of imported acts or activities at the 160% rate (processed tobacco, cigars and other processed tobacco). 40090104000000 Value of imported acts or activities at other rates. 40090105000000 Sum of the value of imported acts or activities. 40090106000000 Total liters of imported flavored beverages. 40090107000000 Total amount of imports of pesticides categories 1 and 2 at the 9% rate. 40090108000000 Total amount of imports of pesticides category 3 at the 7% rate. 40090109000000 Total amount of imports of pesticides category 4 at the 6% rate. 40090110000000 Total amount of sales of pesticides category 5. 40090111000000 Total amount of non-basic foods with high caloric density from the imports of snacks at the 8% rate. 40090112000000 Total amount of non-basic foods with high caloric density from the imports of confectionery products at the 8% rate.

348 OFFICIAL GAZETTE Monday, January 29, 2024 40090113000000 Total amount of non-basic foods with high caloric density from the imports of chocolate and other cocoa-derived products at the 8% rate. 40090114000000 Total amount of non-basic foods with high caloric density from the imports of custards and puddings at the 8% rate. 40090115000000 Total amount of non-basic foods with high caloric density from the imports of fruit and vegetable candies at the 8% rate. 40090116000000 Total amount of non-basic foods with high caloric density from the imports of peanut and hazelnut creams at the 8% rate. 40090117000000 Total amount of non-basic foods with high caloric density from the imports of milk candies at the 8% rate. 40090118000000 Total amount of non-basic foods with high caloric density from the imports of prepared foods based on cereals at the 8% rate. 40090119000000 Total amount of non-basic foods with high caloric density from the imports of ice creams, sorbets and ice pops at the 8% rate. 40090120000000 Fossil fuels, liters of imported propane (fee of $5.91 per liter). 40090121000000 Fossil fuels, liters of imported butane (fee of $7.66 per liter). 40090122000000 Fossil fuels, liters of imported gasolines and gasavion (fee of $10.38 per liter). 40090123000000 Fossil fuels, liters of imported turbo-synthetic and other kerosenes (fee of $12.40 per liter). 40090124000000 Fossil fuels, liters of imported diesel (fee of $12.59 per liter). 40090125000000 Fossil fuels, liters of imported fuel oil (fee of $13.45 per liter). 40090126000000 Fossil fuels, tons of imported petroleum coke (fee of $15.60 per ton). 40090127000000 Fossil fuels, tons of imported coal coke (fee of $36.57 per ton). 40090128000000 Fossil fuels, tons of imported mineral coal (fee of $27.54 per ton). 40090129000000 Fossil fuels, tons of imported other fossil fuels (fee of $39.80 per ton). 40090130000000 Value of cigarettes sold (fee of $ 0.5108 per cigarette). 40090131000000 Value of imported cigarettes (fee of $ 0.5108 per cigarette). 40090132000000 Value of the total weight in grams of cigars and other processed tobacco sold other than cigarettes between 0.75 (fee $ 0.5108). 40090133000000 Value of the total weight in grams of cigars and other processed tobacco imported other than cigarettes between 0.75 (fee $ 0.5108). 40090134000000 Tax incurred by fee of cigarettes sold. 40090135000000 Tax incurred by fee of imported cigarettes. 40090136000000 Tax incurred by fee of cigars and other processed tobacco corresponding to the total weight in grams (cigars and other processed tobacco taxed sold between 0.75).

Monday, January 29, 2024 OFFICIAL GAZETTE 349 40090137000000 Tax incurred by fee of cigars and other processed tobacco corresponding to the total weight in grams (cigars and other processed tobacco taxed imported between 0.75). 40090138000000 Sum of creditable SEPS for the months of the year. 40090139000000 Sum of compensations of SEPS balances in favor. 40090140000000 Sum of compensations applied to SEPS of other federal contributions in the months of the year. 40090141000000 Sum of credits of SEPS balances in favor. 40090142000000 Sum of SEPS returned in the months of the year. 40090143000000 Biodiesel and its mixtures referred to in fraction I of section A, of article 16 of the 2023 Fiscal Law. 40090144000000 Biodiesel and its mixtures referred to in fraction IV of section A, of article 16 of the 2023 Fiscal Law. Tax on Foreign Trade 40090145000000 General import tax. 40090146000000 General export tax. 40090147000000 Total of taxes on foreign trade. Social security contributions 40090148000000 Employer quotas to IMSS. 40090149000000 Contributions to INFONAVIT. 40090150000000 Contributions to retirement insurance. Fees for services provided 40090151000000 The National Institute of Migration (INM).- visitor without permission to perform remunerated activities (for the purposes of article 8, fraction I of the Federal Law of Fees). 40090152000000 The National Institute of Migration (INM).- migratory services (for the purposes of article 12 of the Federal Law of Fees). 40090153000000 Navigation Services in Mexican Airspace (SENEAM). 40090154000000 Federal Telecommunications Institute (IFT). 40090155000000 Others specify concept. Contributions for which it is a withholding agent: Income Tax (ISR) For payments to residents in the country 40090156000000 For salaries. 40090157000000 Fees at 35% art. 96 of the Income Tax Law. 40090158000000 Prizes.

350 OFFICIAL GAZETTE Monday, January 29, 2024 40090159000000 Fees at 10%. 40090160000000 Leasing at 10%. 40090161000000 Sale of other goods at 20%. 40090162000000 Interest at 0.08%, on the amount of capital. 40090163000000 Interest at 20%. 40090164000000 Interest and exchange gain at 35%. 40090165000000 Commissions. 40090166000000 For dividends at 10%. 40090167000000 Others. 40090168000000 Total of ISR withheld from residents in the country. For payments to residents abroad 40090169000000 Salaries at 15%. 40090170000000 Salaries at 30%. 40090171000000 Pensions, annuities and other concepts at 15%. 40090172000000 Pensions, annuities and other concepts at 30%. 40090173000000 Fees at 25%. 40090174000000 Royalties at 5%. 40090175000000 Royalties at 10%. 40090176000000 Royalties at 25%. 40090177000000 Royalties at 35%. 40090178000000 Technical assistance. 40090179000000 Mediations. 40090180000000 Real estate leasing. 40090181000000 Furniture leasing at 25%. 40090182000000 Exchange of public debt for capital. 40090183000000 Financial leasing. 40090184000000 Prizes. 40090185000000 Time-sharing tourist service. 40090186000000 Interest at 4.9%. 40090187000000 Interest at 10%. 40090188000000 Interest at 15%. 40090189000000 Interest at 21%. 40090190000000 Interest at 35%. 40090191000000 Sale of real estate. 40090192000000 Sale of shares. 40090193000000 Financial operations derived from capital. 40090194000000 Financial operations derived from debt. 40090195000000 Construction of work, installation, maintenance or montage on real estate. 40090196000000 Charter party contract. 40090197000000 Public, artistic and sporting shows. 40090198000000 For dividends at 10%. 40090199000000 Others. 40090200000000 Total of ISR withheld from residents abroad.

Monday, January 29, 2024 OFFICIAL GAZETTE 351 Value Added Tax (VAT) 40090201000000 Independent personal services provided by individuals. 40090202000000 Use or temporary enjoyment of goods lent or granted by individuals. 40090203000000 Acquisition of waste. 40090204000000 Land freight transport services provided by individuals or corporations. 40090205000000 Services provided by commission agents individuals. 40090206000000 Acquisition, or use or temporary enjoyment of tangible goods, sold or granted by residents abroad without permanent establishment in the country. 40090207000000 Others. 40090208000000 Total of VAT withheld. Other withheld contributions 40090209000000 Special Tax on Production and services withheld. 40090210000000 Worker quotas to IMSS. 40090211000000 Income Tax corresponding to the 8% deduction of own income from the withholding agent activity. 40090212000000 Others. Compensations made and returns obtained Compensations made during the year of balances in favor from: At historical value of: 40090213000000 Value Added Tax. 40090214000000 Income Tax. 40090215000000 Other federal contributions. At updated value of: 40090216000000 Value Added Tax. 40090217000000 Income Tax. 40090218000000 Other federal contributions. Compensations made during the year applied to: 40090219000000 Own Value Added Tax from Own Value Added Tax. 40090220000000 Own Income Tax from Own Income Tax. 40090221000000 Other federal contributions.

352 OFFICIAL GAZETTE Monday, January 29, 2024 Refunds obtained in the exercise 40090222000000 Other federal contributions. From: 40090223000000 Value Added Tax. 40090224000000 Income Tax. 40090225000000 Other federal contributions. Part II Data to be provided Contribution determined by audit owed or in favor Contribution owed or balance in favor determined by the taxpayer Difference Differences not investigated by audit Concept 9.1.- Declaration. This annex consists of 14 columns and is divided into three parts. Part I Index Concept Data to be provided 10.- List of contributions to be paid As of December 31, 2023 Amount corresponding to the audited fiscal year Amount from previous years (Figures in pesos) Income Tax incurred as a direct subject 40100000000000 Determined by the taxpayer (from the exercise). 40100001000000 Difference determined by the taxpayer (from the audited exercise). Provisional and/or definitive payments determined by the taxpayer for concept of: Income Tax own provisional payments 40100002000000 Corresponding to the month or period of: Income Tax for salaries and in general for the provision of a subordinate personal service in its capacity as withholder 40100003000000 Corresponding to the month of:

Monday, January 29, 2024 OFFICIAL GAZETTE 353 Income Tax for payment of fees in its capacity as withholder 40100004000000 Corresponding to the month of: Income Tax for payment of leases in its capacity as withholder 40100005000000 Corresponding to the month of: Income Tax for payment of interest in its capacity as withholder 40100006000000 Corresponding to the month of: Income Tax (other withholdings to residents in Mexico) in its capacity as withholder 40100007000000 Corresponding to the month of: Income Tax on dividends as a direct subject 40100008000000 Corresponding to the month of: Income Tax preferential tax regimes as a direct subject 40100009000000 Corresponding to the exercise of: Income Tax for payments to foreigners in its capacity as withholder 40100010000000 Corresponding to the month of: Information determined by the taxpayer: Tax on Assets as a direct subject 40100011000000 Corresponding to the exercise of: (specify the exercise). Value Added Tax incurred as a direct subject 40100012000000 Corresponding to the month of: Value Added Tax in its capacity as withholder 40100013000000 Corresponding to the month of:

354 OFFICIAL GAZETTE Monday, January 29, 2024 Special Tax on Production and Services incurred as a direct subject 40100014000000 Corresponding to the month of: Special Tax on Production and Services in its capacity as withholder 40100015000000 Corresponding to the month of: Tax on New Cars 40100016000000 Corresponding to the month of: Contributions to the Mexican Institute of Social Security 40100017000000 Corresponding to the month of: Contributions to the National Housing Fund Institute for Workers 40100018000000 Corresponding to the bimonthly period of: Contributions to retirement insurance 40100019000000 Corresponding to the bimonthly period of: Local Taxes 40100020000000 Corresponding to the month of: Payroll Tax 40100021000000 Corresponding to the month of: Rights for the services provided 40100022000000 The National Migration Institute (INM) visitor without permission to perform remunerated activities (for the purposes of article 8, section I of the Federal Rights Law) corresponding to the month of: 40100023000000 The National Migration Institute (INM) migration services (for the purposes of article 12 of the Federal Rights Law) corresponding to the month of: 40100024000000 Navigation Services in Mexican Airspace (SENEAM), corresponding to the month of: 40100025000000 Federal Telecommunications Institute (IFT), corresponding to the month of: 40100026000000 Others specify concept and period to which it corresponds:

Monday, January 29, 2024 OFFICIAL GAZETTE 355 Other contributions 40100027000000 Specify concept and period to which it corresponds: Differences not considered by the taxpayer in the audited fiscal year: 40100028000000 Difference determined by audit not considered by the taxpayer (from the audited exercise). Income Tax provisional payments 40100029000000 Corresponding to the month or period of: Income Tax withholdings to residents in Mexico 40100030000000 Corresponding to the month of: Income Tax withholdings to residents abroad 40100031000000 Corresponding to the month of: Income Tax on dividends 40100032000000 Corresponding to the month of: Income Tax preferential tax regimes as a direct subject 40100033000000 Corresponding to the exercise Value Added Tax as a direct subject 40100034000000 Corresponding to the month of: Value Added Tax in its capacity as withholder 40100035000000 Corresponding to the month of: Special Tax on Production and Services as a direct subject 40100036000000 Corresponding to the month of: Special Tax on Production and Services in its capacity as withholder 40100037000000 Corresponding to the month of:

356 OFFICIAL GAZETTE Monday, January 29, 2024 Tax on New Cars 40100038000000 Corresponding to the month of: Contributions to the Mexican Institute of Social Security 40100039000000 Corresponding to the month of: Contributions to the National Housing Fund Institute for Workers 40100040000000 Corresponding to the bimonthly period of: Contributions to retirement insurance 40100041000000 Corresponding to the bimonthly period of: Local Taxes 40100042000000 Corresponding to the month of: Rights 40100043000000 Corresponding to the right. Other contributions 40100044000000 Specify concept and period to which it corresponds: 40100045000000 Total. Part II Data to be provided Total of contributions to be paid Amount of the contribution in litigation Payment date Credit institution or SAT Number of the operation Part III Data to be provided Payment in installments (data from the written statement) number of folio Payment in installments (data from the written statement) presentation date Payment in installments (data from the written statement) receiving administration Authorization letter for payment in installments number Authorization letter for payment in installments date

Monday, January 29, 2024 OFFICIAL GAZETTE 357 Index Concept Data to be provided 11.- Reconciliation between accounting and fiscal results for purposes of Income Tax For the year ended December 31, 2023 2023 2022 (Figures in pesos) 40110000000000 Net profit. 40110001000000 Net loss. Plus-minus: 40110002000000 Effect of inflation from NIF B-10. 40110003000000 Result from favorable monetary position. 40110004000000 Result from unfavorable monetary position. 40110005000000 Historical net profit. 40110006000000 Historical net loss. Plus: 40110007000000 Fiscal income not accounting. Plus: 40110008000000 Accounting deductions not fiscal. Minus: 40110009000000 Fiscal deductions not accounting. Minus: 40110010000000 Accounting income not fiscal. 40110011000000 Fiscal loss before loss on disposal of shares. 40110012000000 Fiscal profit before loss on disposal of shares. 40110013000000 Loss on disposal of shares. 40110014000000 Fiscal loss before PTU paid in the exercise. 40110015000000 Fiscal profit before PTU paid in the exercise. Plus or minus: 40110016000000 PTU paid in the exercise. 40110017000000 Fiscal loss of the exercise. 40110018000000 Fiscal profit of the exercise. 40110019000000 Additional deduction for first employment promotion of the exercise (for the purposes of article ninth, section XXXVII of the transitory provisions of the LISR for 2014). 40110020000000 Amortization of losses from previous exercises. 40110021000000 Fiscal result and/or taxable profit.

358 OFFICIAL GAZETTE Monday, January 29, 2024 Fiscal income not accounting 40110022000000 Annual adjustment for accumulated inflation. 40110023000000 Fiscal exchange gain. 40110024000000 Fiscal gain on disposal of shares and/or intangibles. 40110025000000 Fiscal gain on capital refund. 40110026000000 Fiscal gain on disposal of fixed assets. 40110027000000 Fiscal gain on disposal of land. 40110028000000 Fiscal gain in trusts. 40110029000000 Customer advances. 40110030000000 Late interest effectively collected. 40110031000000 Income from work progress. 40110032000000 Accumulated inventory. 40110033000000 Fiscal incentives. 40110034000000 Transfer pricing adjustment. 40110035000000 Other fiscal income not accounting. 40110036000000 Total of fiscal income not accounting. Accounting deductions not fiscal 40110037000000 Income Tax. 40110038000000 Profit sharing. 40110039000000 Fines. 40110040000000 Non-deductible expenses. 40110041000000 Accounting cost of sales. 40110042000000 Accounting depreciation. 40110043000000 Provisions. 40110044000000 Estimates. 40110045000000 Accounting loss on disposal of shares and/or intangibles. 40110046000000 Accounting cost of sales. 40110047000000 Exchange loss. 40110048000000 Accounting amortizations. 40110049000000 Accounting loss on disposal of fixed assets. 40110050000000 Accounting loss on disposal of land. 40110051000000 Accounting loss in trusts. 40110052000000 Accounting loss in joint venture. 40110053000000 Fees, rents and interest not paid at the end of the exercise. 40110054000000 Loss in subsidiary participation. 40110055000000 Accrued interest exceeding market value and late paid or not. 40110056000000 Proportion of payments that are exempt income for the worker. 40110057000000 Non-deductible transactions with related parties. 40110058000000 Other accounting deductions not fiscal. 40110059000000 Total of accounting deductions not fiscal.

Monday, January 29, 2024 OFFICIAL GAZETTE 359 The non-deductible items are accounted for in: 40110060000000 Manufacturing expenses. 40110061000000 Sales expenses. 40110062000000 General expenses. 40110063000000 Administrative expenses. Accounting depreciation is integrated by: 40110064000000 Manufacturing expenses. 40110065000000 Sales expenses. 40110066000000 General expenses. 40110067000000 Administrative expenses. Fiscal deductions not accounting 40110068000000 Acquisition of merchandise, raw materials, semi-finished products that are used to provide services, to manufacture goods or to dispose of them. 40110069000000 Labor. 40110070000000 Maquilas. 40110071000000 Manufacturing expenses. 40110072000000 Fiscal depreciation. 40110073000000 Fiscal incentive for immediate deduction of investments. 40110074000000 Fiscal amortization. 40110075000000 Fiscal loss on disposal of shares and/or intangibles. 40110076000000 Fiscal loss on sale of fixed assets. 40110077000000 Fiscal loss on disposal of land. 40110078000000 Fiscal loss in trusts. 40110079000000 Annual adjustment for inflation deductible. 40110080000000 Deductible cost of goods sold for Income Tax. 40110081000000 Fiscal exchange loss. 40110082000000 Charges to provisions. 40110083000000 Charges to estimates. 40110084000000 Fees, rents and interest that affected the result of the previous exercise paid in this one. 40110085000000 Customer advances from the previous exercise. 40110086000000 Loss from uncollectible credits. 40110087000000 Late interest effectively paid. 40110088000000 Fiscal cost of sales. 40110089000000 Additional deduction for donation of basic goods for human subsistence (for the purposes of article 1.3. of the Decree published in the Official Gazette of the Federation on December 26 2013). 40110090000000 Deduction of the additional amount of 25% of the salary (for the purposes of article 1.5. of the Decree published in the DOF on December 26 2013 and article 186 of the LISR). 40110091000000 Additional deduction for maquiladoras. 40110092000000 Fiscal incentive for hiring persons with disabilities and/or elderly. 40110093000000 Deduction of Income Tax withheld to persons with disabilities and/or elderly. 40110094000000 Transfer pricing adjustment.

360 OFFICIAL GAZETTE Monday, January 29, 2024 40110095000000 Net interest from previous exercises. 40110096000000 Net interest of the exercise. 40110097000000 Other fiscal deductions not accounting. 40110098000000 Total of fiscal deductions not accounting. Accounting income not fiscal 40110099000000 Exchange gain. 40110100000000 Accounting gain on disposal of shares and/or intangibles. 40110101000000 Accounting gain on disposal of fixed assets. 40110102000000 Accounting gain on disposal of land. 40110103000000 Accounting gain in trusts. 40110104000000 Accounting gain in joint venture. 40110105000000 Anticipated sales accumulated in the previous exercise and accrued in this one. 40110106000000 Cancellation of estimates. 40110107000000 Cancellation of provisions. 40110108000000 Income from dividends. 40110109000000 Income from work progress. 40110110000000 Late interest accrued in favor collected or not. 40110111000000 Gain in subsidiary participation. 40110112000000 Customer advance from previous exercises considered as income in the exercise. 40110113000000 Tax credits and their update. 40110114000000 Other accounting income not fiscal. 40110115000000 Total of accounting income not fiscal. This annex consists of 22 columns and is divided into five parts. Part I Index Concept Data to be provided 12.- Financial operations derivatives contracted with residents abroad For the year ended December 31, 2023 Tax identification number Country of residence Date of celebration of the contract that gave rise to the operation (Figures in pesos) Note: Only the information from this annex is captured when it has been noted if in the concept 40D087000", of the annex of general data. Name, denomination or trade name of the resident abroad 40120000000000 (Specify). 40120001000000 Total.

Monday, January 29, 2024 OFFICIAL GAZETTE 361 Part II Data to be provided Date of celebration of the most recent addendum to the contract origin Type of operation contracted, debt or capital Contracted amount Fiscal effect that it had in the exercise the income (deduction) Amount of the fiscal effect that it had in the exercise Part III Data to be provided Type of currency Agreed value on the underlying Type of underlying In case that in the column "type of underlying" there has been selected "others" specify concept Part IV Data to be provided Indicate if before the expiration of the term you performed: In case that you liquidated through celebration of a contrary operation, indicate the reasons Indicate the amount of accumulative income or (authorized deduction) generated Part V Data to be provided % of withholding on gain Validity of Validity to Indicate if you obtained benefit of the treaties to avoid double taxation (yes or no) Indicate if it was contracted with a related party (yes or no) This annex consists of 11 columns and is divided into three parts. Part I Index Concept Data to be provided 13.- Permanent investments in subsidiaries, associates and affiliates residents in the abroad and in Mexico For the year ended December 31 of 2023 Tax identification number Country of residence fiscal of the entity Percentage of participation in the capital of the entity (Figures in pesos) Note: Only the information from this annex is captured when it has been noted if in the concept 40D088000, of the annex of general data. Name, denomination or trade name of the subsidiary, associate or affiliate foreign 40130000000000 (Specify). 40130001000000 Total. Name, denomination or trade name of the subsidiary, associate or affiliate in Mexico 40130002000000 (Specify). 40130003000000 Total.

362 OFFICIAL GAZETTE Monday, January 29, 2024 Part II Data to be provided Amount of the investment Amount of profits (losses) from previous exercises in the percentage of participation Method of payment (fund transfer, capitalization of credits or debts, etc.) Amount of profit (loss) of the exercise in the percentage of participation Value of the investment Part III Data to be provided Date on which the capital contribution was made in your subsidiary This annex consists of 15 columns and is divided into four parts. Part I Index Concept Data to be provided 14.- Partners or shareholders who had shares or partnership interests For the year ended December 31, 2023 Tax identification number or RFC Country of residence for tax purposes (Figures in pesos) Name, denomination or trade name of the partner or shareholder 40140000000000 (Specify). 40140001000000 Total. Part II Data to be provided Percentage of participation of the partner or shareholder in the exercise Period of holding Period of holding at Amount of contributions that are not premium in subscription of shares Amount of withdrawals of capital Part III Data to be provided Amount of loans made Amount of loans received Percentage of agreed interest rate in case of received loans Destination of the loan Part IV Data to be provided Amount of premium in subscription of shares Method of payment (fund transfer, capitalization of credits or debts, etc.)

Monday, January 29, 2024 OFFICIAL GAZETTE 363 Index Concept Data to be provided 15.- Reconciliation between audited income according to the statement of comprehensive income and those accumulative for purposes of Income Tax and the total of acts or activities for purposes of Value Added Tax For the year ended December 31, 2023 2023 2022 (Figures in pesos) 40150000000000 Total of sales or net income. Plus: 40150001000000 Total of interest in favor. 40150002000000 Exchange gain. 40150003000000 Effect of reexpression of exchange gain. 40150004000000 Result from favorable monetary position. 40150005000000 Effect of reexpression of result from favorable monetary position. 40150006000000 Other financial concepts in favor. 40150007000000 Effect of reexpression of other financial concepts in favor. 40150008000000 Changes in fair value of financial assets and liabilities to favor. 40150009000000 Effect of reexpression of changes in fair value of financial assets and liabilities to favor. 40150010000000 Total of financial products. 40150011000000 Integral result of capitalizable financing. 40150012000000 Net profit from participation in the results of subsidiaries unconsolidated and associates. 40150013000000 Income from discontinued operations. 40150014000000 Favorable result from conversion of foreign operations . 40150015000000 Unrealized favorable result in and/or on financial instruments . 40150016000000 Favorable valuation of cash flow hedges and/or financial instruments. 40150017000000 Favorable participation of the other integral results of associates. 40150018000000 Deferred tax creditor. 40150019000000 Others. 40150020000000 Total of other concepts in favor. 40150021000000 Total of sales or net income reported in the statement of comprehensive income. Minus : 40150022000000 Method of participation in subsidiaries, associates, etcetera. 40150023000000 Effect of reexpression of exchange gain. 40150024000000 Result from favorable monetary position. 40150025000000 Effect of reexpression of result from favorable monetary position. 40150026000000 Effect of reexpression of other financial concepts in favor.

364 OFFICIAL GAZETTE Monday, January 29, 2024 40150027000000 Effect of reexpression of sales or gross income own to the activity. 40150028000000 Effect of reexpression of changes in fair value of financial assets and liabilities to favor. 40150029000000 Others. 40150030000000 Total. Plus: 40150031000000 Annual adjustment for accumulated inflation. 40150032000000 Customer advances. 40150033000000 Income from dividends from abroad. 40150034000000 Fiscal gain on disposal of fixed assets. 40150035000000 Fiscal gain on disposal of land. 40150036000000 Fiscal gain on disposal of shares or partnership interests and/or intangibles. 40150037000000 Fiscal gain on disposal of securities . 40150038000000 Gain realized in merger or spin-off of companies. 40150039000000 Gain from reduction of capital or liquidation of commercial companies residents in the abroad. 40150040000000 Refunds, discounts or bonuses on sales or national income. 40150041000000 Refunds, discounts or bonuses on sales or income to the abroad. 40150042000000 Amounts received in cash, in national currency or foreign by loans, contributions for future increases in capital or capital increases greater than $600,000.00. 40150043000000 Transfer pricing adjustment. 40150044000000 Others. 40150045000000 Total. Minus: 40150046000000 Customer advances from previous exercises. 40150047000000 Accounting gain on disposal of fixed assets. 40150048000000 Accounting gain on disposal of land. 40150049000000 Accounting gain on disposal of shares or partnership interests and/or intangibles. 40150050000000 Accounting gain on disposal of securities. 40150051000000 Accounting gain in merger or spin-off of companies. 40150052000000 Income from dividends or profits received from other legal persons residents in Mexico. 40150053000000 Deferred tax creditor. 40150054000000 Others. 40150055000000 Total. 40150056000000 Income accumulative for Income Tax. Plus: 40150057000000 Sales or income from previous exercises collected in the exercise. 40150058000000 Fiscal cost for the disposal of fixed assets. 40150059000000 Fiscal cost for disposal of land.

Monday, January 29, 2024 OFFICIAL GAZETTE 365 40150060000000 Others. 40150061000000 Total. Less: 40150062000000 Annual inflation adjustment accumulative. 40150063000000 Fiscal gain from the disposal of shares or social parts. 40150064000000 Fiscal gain from the disposal of securities. 40150065000000 Gain realized in merger or spin-off of companies. 40150066000000 Gain from capital reduction or liquidation of foreign resident commercial companies. 40150067000000 Fiscal loss from the disposal of fixed assets. 40150068000000 Fiscal loss from the disposal of land. 40150069000000 Exchange gain. 40150070000000 Sales or uncollected income in the fiscal year. 40150071000000 Income from dividends from abroad. 40150072000000 Interest that generated VAT and is in capital reserve. 40150073000000 Others. 40150074000000 Total. 40150075000000 Total value of acts or activities for Value Added Tax purposes. This annex consists of 17 columns and is divided into five parts.

Part I Index Concept Data to provide 16.- Operations with related parties For the fiscal year ended December 31, 2023 Tax identification number or RFC Type of operation (Figures in pesos) Note: Information from this annex is only captured when indicated in concept 40D043000, of the general data annex. Income Tax Name or corporate name of the related party Accumulable income 40160000000000 (Specify). 40160001000000 Total accumulable income. Authorized deductions 40160002000000 (Specify). 40160003000000 Total authorized deductions.

366 OFFICIAL GAZETTE Monday, January 29, 2024 Part II Data to provide In case that in the "type of operation" column, you selected any of the "other income" or "other payments" concepts, specify concept Country of residence Value of the operation and/or investment for tax purposes (even with zero value) Transfer pricing method applied

Part III Data to provide The operation involves unique and valuable contributions (yes or no) if affirmative, indicate in the annex called additional information, which unique and valuable contributions are involved The operation involves unique and valuable contributions (yes or no) Taxpayer adjustment amount so that the operation is considered agreed upon as with independent parties in comparable operations The operation is agreed upon as with independent parties in comparable operations (yes or no)

Part IV Data to provide The values of acts or activities for VAT were modified, or the creditable VAT (deductions) as a consequence of a transfer pricing adjustment (rule 3.9.1.2., Section B, of the 2023 RMF) (yes or no) Indicate if you obtained the benefit of treaties to avoid double taxation (yes, no, n/a) Modified amount

Part V Data to provide Withholding and payment of ISR was made for this operation ISR withholding rate Index Concept Data to provide 17.- Taxpayer information on their operations with related parties For the fiscal year ended December 31, 2023 (Figures in pesos) Note: Information from this annex is only captured when indicated in concept 40D043000, of the general data annex. Business knowledge. General information Which is (are) the predominant activity (ies) of the taxpayer: 40170000000000 Distribution. 40170001000000 Manufacturing. 40170002000000 Maquiladora. 40170003000000 Granting of temporary use or enjoyment of goods. 40170004000000 Services. 40170005000000 Others (specify).

Monday, January 29, 2024 OFFICIAL GAZETTE 367 40170006000000 The taxpayer is the owner of the assets used to carry out their predominant activity, which are registered in their accounting. 40170007000000 The taxpayer owns or uses intangible assets which are registered in their accounting. Specify the five main intangible assets used by the taxpayer (see Appendix VIII) that are registered in their accounting. 40170008000000 Field 1. 40170009000000 Field 2. 40170010000000 Field 3. 40170011000000 Field 4. 40170012000000 Field 5. 40170013000000 Amount of royalty for the use of intangible assets. Specify the five main intangible assets for which the use or enjoyment is granted (see Appendix VIII). 40170014000000 Field 1. 40170015000000 Field 2. 40170016000000 Field 3. 40170017000000 Field 4. 40170018000000 Field 5. 40170019000000 Amount of royalty for which the use of intangible assets is granted. Specify the five main intangible assets of which the taxpayer is owner and which they have registered in their accounting (see Appendix VIII) 40170020000000 Field 1. 40170021000000 Field 2. 40170022000000 Field 3. 40170023000000 Field 4. 40170024000000 Field 5. 40170025000000 Value of the intangible asset registered in their accounting. 40170026000000 The taxpayer obtained an advance pricing agreement (APA) applicable to the fiscal year. 40170027000000 Number of official letter. 40170028000000 Date of the official letter. 40170029000000 Indicate if an advance pricing agreement (APA) applicable to the fiscal year is in process. 40170030000000 Date of submission of the request. 40170031000000 The taxpayer obtained any favorable resolution from the SAT involving transactions with related parties. 40170032000000 Number of official letter. 40170033000000 Date of the official letter. 40170034000000 Deducted in the fiscal year initial inventories from operations with related parties carried out in previous fiscal years. 40170035000000 Deducted in the fiscal year depreciation or amortizations from operations with related parties carried out in previous fiscal years.

368 OFFICIAL GAZETTE Monday, January 29, 2024 40170036000000 The taxpayer has the supporting documentation referred to in fraction IX of article 76 of the Income Tax Law (transfer pricing study(ies)). 40170037000000 The taxpayer submitted their informational declaration for their operations with related parties (For the purposes of article 76, fraction X of the Income Tax Law). 40170038000000 Date of submission (last submitted). 40170039000000 The taxpayer has documentary evidence demonstrating compliance with the provisions of fraction XII of article 76 of the Income Tax Law for their operations with related parties: RFC of the persons who prepared the information and documentation demonstrating compliance with the provisions of article 76 fractions IX and XII of the Income Tax Law, or who advised in their formulation. Preparers 40170040000000 RFC or tax identification number 1. 40170041000000 RFC or tax identification number 2. 40170042000000 RFC or tax identification number 3. Advisors 40170043000000 RFC or tax identification number 1. 40170044000000 RFC or tax identification number 2. 40170045000000 RFC or tax identification number 3 RFC of the persons who advised tax matters in terms of Title VI of the Federal Tax Code Tax advisors 40170046000000 RFC or tax identification number 1. 40170047000000 RFC or tax identification number 2. 40170048000000 RFC or tax identification number 3. Transfer pricing obligations 40170049000000 The figures reported in the informational declaration of operations with related parties are consistent with those stated in the transfer pricing studies (supporting documentation) (fractions X and IX respectively of article 76 of the Income Tax Law). 40170050000000 In case of discrepancy, specify: 40170051000000 The figures reported in the informational declaration (For the purposes of article 76, fraction X of the Income Tax Law) are consistent with those stated in annex 16 of the report, both referring to operations with related parties. 40170052000000 In case of discrepancy, specify: 40170053000000 The figures reported for operations with related parties in the documentary evidence demonstrating compliance with the provisions of fraction XII of article 76 of the Income Tax Law are consistent with those stated in annex 16 of the report. 40170054000000 In case of discrepancy, specify:

Monday, January 29, 2024 OFFICIAL GAZETTE 369 40170055000000 In some of the transactions analyzed in the various transfer pricing documentation of the taxpayer, the related party resident abroad was chosen as the tested party. 40170056000000 Indicate the transactions carried out. 40170057000000 Amount of the transactions. 40170058000000 The taxpayer has in their possession all the financial and tax information of the related party resident abroad that is necessary to corroborate the analysis and conclusions of the transfer pricing documentation where such related party was chosen as the party to be examined. Transfer pricing adjustments 40170059000000 Made any adjustment in transfer pricing matters so that the prices, amounts of consideration or profit margins of the operations carried out with related parties are considered as agreed upon as they would be with or among independent parties in comparable operations. Note: in case that information is presented in annex 16 in the column taxpayer adjustment amount so that the operation is considered agreed upon as with independent parties in comparable operations answer the following (non-accounting tax effects): 40170060000000 The amount of the increase to accumulable income for Income Tax purposes. 40170061000000 The amount of the increase to authorized deductions for Income Tax purposes, even by decreasing income. 40170062000000 The amount decreased from authorized deductions for Income Tax purposes. 40170063000000 Amount increased in the declarations submitted for the fiscal year for taxes withheld on payments abroad, as a consequence of transfer pricing adjustments. 40170064000000 Amount decreased in the declarations submitted for the fiscal year for creditable VAT, as a consequence of transfer pricing adjustments. 40170065000000 Supporting documentation is available to substantiate the actual adjustments made. 40170066000000 Modified the values of acts or activities for IEPS or the creditable IEPS (deductions) as a consequence of a transfer pricing adjustment (rule 3.9.1.2. section B, of the 2023 RMF). 40170067000000 Indicate modified amount of acts or activities. (RMF). 40170068000000 Indicate modified amount of creditable IEPS. (RMF). 40170069000000 Complied with the requirements established in the current RMF to consider a transfer pricing adjustment that increased deductions as deductible. 40170070000000 In the case of voluntary adjustments, submitted notice for the modification of authorized deductions indicated in the RMF. Interest with related parties considered as dividends 40170071000000 The taxpayer considered accrued interest as dividends according to what is provided in article 11, fraction II of the Income Tax Law. 40170072000000 Amount of interest considered as dividends.

370 OFFICIAL GAZETTE Monday, January 29, 2024 Cost of sales with related parties: 40170073000000 The cost of sales corresponding to disposals to related parties according to what is provided in fractions I, II and III of article 180 of the Income Tax Law (for the purposes of article 42, second paragraph Income Tax Law). If affirmative, indicate the cost of sales determined in accordance with fractions I, II and III of article 180 of the Income Tax Law and the selected option. 40170074000000 Article 180, fraction I of the Income Tax Law. 40170075000000 Article 180, fraction II of the Income Tax Law. 40170076000000 Article 180, fraction III of the Income Tax Law. 40170077000000 Cost of sales with related parties deducted without the application of fractions I, II and III of article 180 of the Income Tax Law. Deductible and non-deductible expenses 40170078000000 Deducted expenses with related parties referred to in the third and third-to-last paragraphs of fraction XXIII of article 28 of the Income Tax Law. Note: if affirmative to the previous index, indicate in the annex called additional information with what documentation you have to prove that your deductions do not involve structured agreements or hybrid mechanisms. 40170079000000 Indicate the amount of the deduction made. 40170080000000 Considered as non-deductible expenses with related parties referred to in fraction XXIII of article 28 of the Income Tax Law. 40170081000000 Indicate the amount of the expense considered as non-deductible. 40170082000000 Deducted expenses with related parties referred to in the second paragraph of fraction XXIX of article 28 of the Income Tax Law. 40170083000000 Indicate the amount of the deduction made. 40170084000000 Considered as non-deductible expenses with related parties referred to in the first paragraph of fraction XXIX of article 28 of the Income Tax Law. 40170085000000 Indicate the amount of the expense considered as non-deductible. 40170086000000 Considered as non-deductible interest referred to in fraction XXXII of article 28 of the Income Tax Law. Expenses for reimbursements (at cost) 40170087000000 Deducted expenses with related parties for reimbursements at cost. If affirmative. 40170088000000 Has all the supporting documentation, on the one hand, from their related party and, on the other hand, with documentation issued by third parties independent of the related party with which it can be demonstrated that it is a reimbursement at cost. Prorated expenses 40170089000000 Deducted expenses with related parties carried out abroad on a pro-rata basis. 40170090000000 Indicate the amount of the deduction of expenses carried out abroad on a pro-rata basis. 40170091000000 Quantify the benefit received or expected to be received from the prorated expense. 40170092000000 Complied with what is stated in rule 3.3.1.27. of the 2023 RMF.

Monday, January 29, 2024 OFFICIAL GAZETTE 371 Gains and/or losses from disposal of shares 40170093000000 Obtained gain and/or fiscal loss from carrying out an operation of disposal of shares with and among related parties. Note: if affirmative, indicate in the annex called additional information the business reason for disposing of the shares. 40170094000000 Indicate the value of the disposal price of the share package disposed of. 40170095000000 Indicate the proven acquisition cost of the share package disposed of. 40170096000000 Name of the issuer. 40170097000000 RFC or tax id of the issuer. 40170098000000 Indicate the book capital of the issuer. 40170099000000 Name of the acquirer. 40170100000000 RFC or tax id of the acquirer. 40170101000000 Submitted to the tax authorities the study on the determination of the sale price of the shares in terms of articles 179 and 180 of the Income Tax Law with the elements contained in subsection e) of fraction I of article 179 of the Income Tax Law (second paragraph of subsection b) corresponding in turn to the fourth paragraph of fraction XVII of article 28 of the Income Tax Law). 40170102000000 Date of submission to the tax authorities of the study on the determination of the sale price of the shares. 40170103000000 Tax authority in which it was submitted. 40170104000000 Mention the business reason for disposing of the shares. 40170105000000 Mention if you carried out the valuation of the disposal carried out. 40170106000000 The taxpayer has the supporting documentation of the valuation of the disposal carried out. If affirmative to the previous index, indicate RFC and name of the appraiser: 40170107000000 Name of the expert. 40170108000000 RFC: Derivative financial operations with related parties 40170109000000 Accumulated income from derivative financial operations. 40170110000000 Indicate the amount of the corresponding accumulation. 40170111000000 Made deductions related to derivative financial operations. 40170112000000 Indicate the amount of the corresponding deduction. 40170113000000 Obtained losses in derivative financial operations with related parties in terms of article 28, fraction XIX of the Income Tax Law. 40170114000000 Indicate the corresponding amount. 40170115000000 Made payments of initial amounts for the right to acquire or sell, goods, currencies, shares or other securities that did not trade on recognized markets as referred to in article 28, fraction XXIV of the Income Tax Law. 40170116000000 Indicate the corresponding amount. Insufficient capitalization: 40170117000000 Determined non-deductible interest according to what is provided in article 28, fraction XXVII of the Income Tax Law. 40170118000000 Annual average balance of all debts of the taxpayer that accrued interest payable, determined in terms of article 28, fraction XXVII of the Income Tax Law.

372 OFFICIAL GAZETTE Monday, January 29, 2024 40170119000000 Book capital at the beginning of the fiscal year determined in terms of article 28, fraction XXVII of the Income Tax Law. 40170120000000 Book capital at the end of the fiscal year determined in terms of article 28, fraction XXVII of the Income Tax Law. 40170121000000 Average book capital. 40170122000000 Average book capital divided by three. 40170123000000 Annual average balance of taxpayer debts contracted with related parties resident abroad, determined in terms of article 28, fraction XXVII of the Income Tax Law. 40170124000000 Non-deductible interest determined in terms of article 28, fraction XXVII of the Income Tax Law. 40170125000000 Opted to consider as book capital of the fiscal year the initial and final balances of the fiscal year of their capital contribution accounts, net fiscal profit and reinvested net fiscal profit. Corresponding adjustments 40170126000000 Made during the fiscal year (in the own fiscal year subject to review or for purposes of previous fiscal years) any adjustment in transfer pricing matters as a consequence of applying what is stated in the transfer pricing documentation of some related party resident abroad. 40170127000000 If affirmative, indicate the amount of the same. 40170128000000 Adjusted fiscal year (1). 40170129000000 Adjusted fiscal year (2). 40170130000000 Adjusted fiscal year (3). 40170131000000 Carried out corresponding adjustments in transfer pricing matters during the fiscal year (in the own fiscal year subject to review or for purposes of previous fiscal years) without complying with what is established in article 184 of the Income Tax Law. 40170132000000 If affirmative, indicate the amount of the same. 40170133000000 Adjusted fiscal year (1). 40170134000000 Adjusted fiscal year (2). 40170135000000 Adjusted fiscal year (3). 40170136000000 Carried out corresponding adjustments in transfer pricing matters during the fiscal year (in the own fiscal year subject to review or for purposes of previous fiscal years) as a consequence of operations with related parties resident in countries with which Mexico has not celebrated international treaties in fiscal matters and carried out by the authorities of said countries. 40170137000000 If affirmative, indicate the amount of the same. 40170138000000 Adjusted fiscal year (1). 40170139000000 Adjusted fiscal year (2). 40170140000000 Adjusted fiscal year (3). Article 76-A of the Income Tax Law (2023) 40170141000000 Is obliged to submit the informational declaration provided in fraction I (master of related parties). 40170142000000 Is obliged to submit the informational declaration provided in fraction II (local of related parties). 40170143000000 Is obliged to submit the informational declaration provided in fraction III (country by country). If affirmative in this last case, specify the condition of obligation:

Monday, January 29, 2024 OFFICIAL GAZETTE 373 40170144000000 By being a multinational controlling legal person (fraction III, subsection a) 40170145000000 By being designated (fraction III, subsection b) Do you have knowledge if the multinational controlling legal person to which your company belongs, is obliged to present directly or through any designated person, the following informational declarations of related parties: 40170146000000 Obligation to present the master declaration. 40170147000000 Obligation to present the country by country declaration. Annual informational declarations of related parties of 2022 presented in 2023 (for the purposes of article 76-A of the Income Tax Law) 40170148000000 Submitted in time and form the informational declaration of the master of related parties of the multinational business group of the fiscal year of 2022. 40170149000000 Date of submission (last submitted). 40170150000000 Submitted in time and form the informational declaration of local related parties of the fiscal year of 2022. 40170151000000 Date of preparation of the information and transfer pricing documentation associated with the declaration. 40170152000000 Date of submission (last submitted). 40170153000000 Submitted in time and form the informational declaration country by country of the multinational business group of the fiscal year of 2022. 40170154000000 Date of submission (last submitted). Operational financial information without the modifications to Bulletin B-3 statement of comprehensive income for 2013 of the Financial Information Standards (applicable fiscal year 2023) 40170155000000 Applied the transactional profit margin method based on global and/or segmented financial information, without considering the modifications to Bulletin B-3 statement of comprehensive income for 2013 of the Financial Information Standards (applicable fiscal year 2023). If affirmative to the previous answer, you must present the following information: 40170156000000 Total sales or net income. Less non-operational concepts: 40170157000000 Gain in sale of fixed assets. 40170158000000 Recovery of accounts. 40170159000000 Dividends. 40170160000000 Gain in disposal of shares. 40170161000000 Services. 40170162000000 Commissions. 40170163000000 Others. 40170164000000 Sum. Equal: 40170165000000 Total of own operational sales or net income.

374 DIARIO OFICIAL Lunes 29 de enero de 2024 40170166000000 Cost of sales. 40170167000000 Operating expenses. Less non-operating items: 40170168000000 Other non-operating expenses. Equals: 40170169000000 Operating expenses without other non-operating expenses. 40170170000000 Operating profit without the modifications to bulletin B-3 statement of comprehensive income for 2013 of the Financial Information Standards (applicable fiscal year 2023). Non-binding criteria 40170171000000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria in matters of transfer pricing of fiscal and customs provisions. 40170172000000 Specify the number(s) of criterion/criteria. Value of fixed assets and inventories owned by residents abroad Value of inventories of raw materials, semi-finished and finished products 40170173000000 January opening balance in dollars. 40170174000000 January opening balance in pesos. 40170175000000 January closing balance in dollars or its equivalent. 40170176000000 January closing balance in pesos. 40170177000000 January average balance in pesos. 40170178000000 February closing balance in dollars or its equivalent. 40170179000000 February closing balance in pesos. 40170180000000 February average balance in pesos. 40170181000000 March closing balance in dollars or its equivalent. 40170182000000 March closing balance in pesos. 40170183000000 March average balance in pesos. 40170184000000 April closing balance in dollars or its equivalent. 40170185000000 April closing balance in pesos. 40170186000000 April average balance in pesos. 40170187000000 May closing balance in dollars or its equivalent. 40170188000000 May closing balance in pesos. 40170189000000 May average balance in pesos. 40170190000000 June closing balance in dollars or its equivalent. 40170191000000 June closing balance in pesos. 40170192000000 June average balance in pesos. 40170193000000 July closing balance in dollars or its equivalent. 40170194000000 July closing balance in pesos. 40170195000000 July average balance in pesos. 40170196000000 August closing balance in dollars or its equivalent.

Lunes 29 de enero de 2024 DIARIO OFICIAL 375 40170197000000 August closing balance in pesos. 40170198000000 August average balance in pesos. 40170199000000 September closing balance in dollars or its equivalent. 40170200000000 September closing balance in pesos. 40170201000000 September average balance in pesos. 40170202000000 October closing balance in dollars or its equivalent. 40170203000000 October closing balance in pesos. 40170204000000 October average balance in pesos. 40170205000000 November closing balance in dollars or its equivalent. 40170206000000 November closing balance in pesos. 40170207000000 November average balance in pesos. 40170208000000 December closing balance in dollars or its equivalent. 40170209000000 December closing balance in pesos. 40170210000000 December average balance in pesos. 40170211000000 Annual average balance in pesos. Value of fixed assets pending deduction 40170212000000 Original amount of the investment for the resident abroad in dollars or its equivalent in another foreign currency. 40170213000000 Original amount of the investment for the resident abroad in pesos. 40170214000000 Accumulated depreciation in dollars or its equivalent in another foreign currency. 40170215000000 Accumulated depreciation in pesos. 40170216000000 Amount pending deduction in dollars or its equivalent in another foreign currency. 40170217000000 Amount pending deduction in pesos. 40170218000000 If you did not opt for what is provided in article 182 of the LISR, indicate the name of the resident abroad considered to have a permanent establishment. 40170219000000 Indicate the tax identification number of the resident abroad considered to have a permanent establishment. 40170220000000 Country of residence of the resident abroad. 40170221000000 Income attributable to the permanent establishment in the country under the terms of article 2 of the LISR. 40170222000000 Value of other income derived from your productive activity related to your maquiladora operation (current RMF). 40170223000000 Opted to apply the tax incentive consisting of an additional deduction calculated in accordance with the first article of the Decree published in the DOF on December 26, 2013. 40170224000000 Amount of the additional deduction. 40170225000000 Opted to apply what is provided by the second article of the Decree published in the DOF on December 26, 2013. Generic tax compliance for maquiladoras In case the question corresponding to index 40170026000000 was answered with no, answer the following: 40170226000000 Accumulated amount of accrued interest in favor (for the purposes of article 18, fraction IX of the LISR).

376 DIARIO OFICIAL Lunes 29 de enero de 2024 40170227000000 Accumulated amount of accrued exchange gain in favor (for the purposes of article 18, fraction IX of the LISR). 40170228000000 Accumulated amount of annual inflation adjustment (for the purposes of article 18, fraction X of the LISR). 40170229000000 Amount deducted of accrued interest payable (for the purposes of article 25, fraction VII of the LISR). 40170230000000 Amount deducted of accrued exchange loss payable (for the purposes of article 25, fraction VII of the LISR). 40170231000000 Amount deducted of annual inflation adjustment (for the purposes of article 25, fraction VIII of the LISR). Index Concept Data to provide 18.- Informative data For the fiscal year ended December 31, 2023 (Figures in pesos) Taxpayer informative data 40180000000000 Is authorized for notification through tax mailbox. Taxpayer informative data as legal representative 40180001000000 Is a partner or shareholder of some taxpayers it represents. 40180002000000 Number of entities in which it participates as legal representative. Indicate the five main RFCs of the legal person(s) in which it participates as legal representative: 40180003000000 RFC 1: 40180004000000 RFC 2: 40180005000000 RFC 3: 40180006000000 RFC 4: 40180007000000 RFC 5: 40180008000000 Is legal representative of a resident abroad without a permanent establishment in national territory. Indicate the five main names or corporate names of the residents abroad: 40180009000000 Name 1. 40180010000000 Name 2. 40180011000000 Name 3. 40180012000000 Name 4. 40180013000000 Name 5. Workers' participation in profits 40180014000000 PTU generated during the fiscal year. 40180015000000 PTU not collected in the previous fiscal year. 40180016000000 PTU paid in the fiscal year. 40180017000000 Taxable rent base for PTU.

Lunes 29 de enero de 2024 DIARIO OFICIAL 377 Figures at the close of the fiscal year Income Tax 40180018000000 Authorized deductions for Income Tax purposes. 40180019000000 Profit coefficient to apply in the following fiscal year. 40180020000000 Income from dividends of persons resident in the country. 40180021000000 Income from dividends of persons resident abroad. 40180022000000 Income from distributed dividends that do not come from CUFIN nor from reinvested CUFIN. 40180023000000 Accumulable income from the gain realized deriving from merger. 40180024000000 Accumulable income from the gain realized deriving from spin-off. 40180025000000 Accumulable income from the gain realized deriving from capital reductions of societies resident abroad in which the taxpayer is a partner or shareholder. 40180026000000 Accumulable income from the gain realized deriving from liquidation of societies resident abroad in which the taxpayer is a partner or shareholder. 40180027000000 Deducted loss deriving from merger. 40180028000000 Deducted loss deriving from spin-off. 40180029000000 Deducted loss deriving from capital reduction. 40180030000000 Deducted loss deriving from liquidation of societies. 40180031000000 Total accumulable income. 40180032000000 CUFIN balance determined in accordance with the fifth paragraph of article 77 of the LISR. 40180033000000 Total amount of payments that are exempt income for the worker. 40180034000000 Deductible amount at 47% (payments that are exempt income for the worker). 40180035000000 Deductible amount at 53% (payments that are exempt income for the worker). 40180036000000 Dividends paid originating from CUFIN and CUFINRE. 40180037000000 Dividends paid not originating from CUFIN nor from CUFINRE. Net fiscal profit account fiscal years 2014 to 2023 40180038000000 Updated initial CUFIN balance. Plus: 40180039000000 Fiscal result of the fiscal year. Less: 40180040000000 ISR (for the purposes of article 9, first paragraph LISR). 40180041000000 Non-deductible items, except provisions and reserves (for the purposes of article 28, fractions VIII and IX LISR). 40180042000000 Workers' participation in company profits paid in the fiscal year (for the purposes of article 9, fraction I LISR). 40180043000000 Effect of Income Tax paid abroad for payment of dividends to the taxpayer (for the purposes of article 77, fourth paragraph of the LISR). Equals: 40180044000000 Positive result. 40180045000000 Negative result (difference referred to in article 77, fifth paragraph of the LISR).

378 DIARIO OFICIAL Lunes 29 de enero de 2024 Plus: 40180046000000 Updated initial CUFIN balance. Plus: 40180047000000 Dividends collected. Less: 40180048000000 Dividends paid. Other items specify: 40180049000000 (Specify). 40180050000000 (Specify). 40180051000000 (Specify). 40180052000000 (Specify). 40180053000000 (Specify). 40180054000000 Total CUFIN balance at the close of the current fiscal year updated from fiscal years 2014 to 2023. Net fiscal profit account fiscal years 2001 to 2013 40180055000000 Updated initial CUFIN balance. Plus: 40180056000000 Dividends collected. Less: 40180057000000 Dividends paid. Plus: 40180058000000 Inflation adjustment. Other items specify: 40180059000000 (Specify). 40180060000000 (Specify). 40180061000000 (Specify). 40180062000000 (Specify). 40180063000000 (Specify). 40180064000000 Total CUFIN balance at the close of the fiscal year updated from fiscal years 2001 to 2013. Net fiscal profit account fiscal years prior to 2000 40180065000000 Updated initial CUFIN balance. Plus: 40180066000000 Dividends collected. Less: 40180067000000 Dividends paid. Plus: 40180068000000 Inflation adjustment. 40180069000000 Total CUFIN balance at the close of the fiscal year updated from fiscal years prior to 2000.

Lunes 29 de enero de 2024 DIARIO OFICIAL 379 Reinvested net fiscal profit account 40180070000000 Updated initial CUFINRE balance. 40180071000000 Dividends paid. Plus: 40180072000000 Inflation adjustment. Other items specify: 40180073000000 (Specify). 40180074000000 (Specify). 40180075000000 (Specify). 40180076000000 (Specify). 40180077000000 (Specify). 40180078000000 Total CUFINRE balance at the close of the fiscal year updated. Updated balances (Income Tax) at the close of the fiscal year of: 40180079000000 Net fiscal profit account. 40180080000000 Reinvested net fiscal profit account. 40180081000000 Net fiscal profit account for investment in renewable energy. 40180082000000 Contribution capital account. 40180083000000 Tax on Assets to recover from 10 years prior. 40180084000000 Fiscal losses from previous fiscal years. Foreign trade 40180085000000 Customs declared value of definitive imports. 40180086000000 Customs declared value of definitive exports. Value Added Tax 40180087000000 VAT paid in customs during the fiscal year. 40180088000000 VAT charged by import of acquired intangible goods. 40180089000000 VAT charged by import of use or enjoyment of intangible goods. 40180090000000 VAT charged by import of services. 40180091000000 Creditable VAT by interest. 40180092000000 VAT credited by import of acquired intangible goods. 40180093000000 VAT credited by import of use or enjoyment of intangible goods. 40180094000000 VAT credited by import of services. 40180095000000 Value of acts or activities taxed at the 8% rate. 40180096000000 Total VAT of acts or activities paid at the 8% rate. 40180097000000 Value of acts or activities not subject. 40180098000000 Value of acts or activities exempt. Special Tax on Production and Services 40180099000000 IEPS paid in customs during the fiscal year. 40180100000000 Number of cigarettes sold during the fiscal year. 40180101000000 Number of cigarettes imported during the fiscal year. 40180102000000 Quantity of liters purchased of gasoline less than 91 octane during the fiscal year. 40180103000000 Quantity of liters purchased of gasoline greater than or equal to 91 octane during the fiscal year. 40180104000000 Quantity of liters purchased of diesel during the fiscal year.

380 DIARIO OFICIAL Lunes 29 de enero de 2024 40180105000000 During the fiscal year, final sale to the general public in national territory of gasoline and/or diesel was carried out. In the affirmative case of the previous index, information must be declared in the following lines: 40180106000000 Quantity of liters sold of gasoline less than 91 octane during the fiscal year. 40180107000000 Quantity of liters sold of gasoline greater than or equal to 91 octane during the fiscal year. 40180108000000 Quantity of liters sold of diesel during the fiscal year. 40180109000000 Biodiesel and its mixtures referred to in fraction I of section A, of article 16 of the LIF 2023. 40180110000000 Biodiesel and its mixtures referred to in fraction IV of section A, of article 16 of the LIF 2023. Financial consolidation information 40180111000000 Is a controlling entity in terms of the financial information accounting standard applicable to the taxpayer. Note: in case of an affirmative answer to the previous index, information must be declared in the following two indices: 40180112000000 Total consolidated sales or net income determined in accordance with the financial information accounting standard applicable to the taxpayer. 40180113000000 Has subsidiaries in terms of the financial information accounting standard applicable to the taxpayer abroad, or permanent establishments resident or located abroad. Disposal of shares 40180114000000 Disposed of shares. 40180115000000 Date of the operation. 40180116000000 Type of disposal. 40180117000000 Other (specify). 40180118000000 Name of the issuing society of the disposed shares. 40180119000000 Country of fiscal residence of the issuer. 40180120000000 RFC or ID. 40180121000000 Number of shares disposed. 40180122000000 Indicate if you obtained the benefit of treaties to avoid double taxation. 40180123000000 Sale price. 40180124000000 Fiscal cost of the shares. 40180125000000 Applied losses from disposal of shares. In the affirmative case, indicate: 40180126000000 If at the close of the fiscal year in question, the taxpayer has fiscal losses from disposal of shares pending application. 40180127000000 Total amount of losses from disposal of shares at the close of the fiscal year. 40180128000000 Amount of the loss from disposal of shares determined. 40180129000000 Indicate if at the close of the fiscal year in question, the taxpayer has amounts pending to credit for the concept of ISR paid abroad in accordance with article 5 of the LISR. In the affirmative case, indicate: 40180130000000 Amount pending to credit. 40180131000000 Concept by which the Income Tax was paid abroad.

Lunes 29 de enero de 2024 DIARIO OFICIAL 381 This annex consists of 22 columns and is divided into five parts. Part I Index Concept Data to provide 19.- Information of the members of moral entities as coordinated For the fiscal year ended December 31, 2023 RFC of the member (Figures in pesos) Name or corporate name of the members who opt to pay the tax through the coordinator 40190000000000 (Specify). 40190001000000 Total. Name or corporate name of the members who opt to pay the tax individually 40190002000000 (Specify). 40190003000000 Total. Part II Data to provide Total of accumulable income ISR Total of authorized deductions ISR Amount of the 8% deduction on accumulable income without documentation (RFA) Fiscal profit Concepts diminishing the fiscal profit Part III Data to provide Taxable profit Fiscal loss ISR payable ISR in favor Amount of the credit of IEPS by the acquisition of diesel against the ISR payable (for the purposes of article 16, fraction IV of the LIF) Part IV Data to provide Amount of the credit of 50% of expenses for the use of highway infrastructure against the ISR payable (for the purposes of article 16, fraction V of the LIF) PTU to distribute Total amount of the investments in transport equipment for cargo and passengers of each member in the fiscal year Number of units of transport equipment for cargo and passengers used by the member during the fiscal year Date of the notice presented by the member before the SAT (for the purposes of article 73 of the LISR) Part V Data to provide Total amount of the income of the member according to settlement (for the purposes of article 72, fraction IV of the LISR) Total amount of the deductions of the member according to settlement (for the purposes of article 72, fraction IV of the LISR) Total amount of the withholdings corresponding to the member according to settlement (for the purposes of article 72, III of the LISR) Total amount of taxes paid on behalf of the member (for the purposes of article 72, fraction VI of the LISR)

382 DIARIO OFICIAL Lunes 29 de enero de 2024 This annex consists of 15 columns and is divided into four parts. Part I Index Concept Data to provide 20.- Operations carried out with residents abroad For the fiscal year ended December 31, 2023 Tax identification number (Figures in pesos) Note: only the information of this annex is captured when it has been noted if in the concept 40D090000, of the general data annex. Income Tax Denomination or corporate name Accumulable income 40200000000000 (Specify). 40200001000000 Total of accumulable income. Authorized deductions 40200002000000 (Specify). 40200003000000 Total of authorized deductions. Part II Data to provide Type of operation In case that in the column "type of operation", any of the concepts of "other income" or "other payments" has been selected, specify concept Country of residence Mexico has a broad agreement for the exchange of information with the country of the previous column (yes or no) Part III Data to provide Amount of the operation Indicate if it is a related party (yes or no) Withholding and payment was made for this operation (yes or no) ISR rate by withholding determined by audit Part IV ISR withheld paid Difference Applied the benefits of any treaty concluded by Mexico to avoid double taxation (yes or no)

Lunes 29 de enero de 2024 DIARIO OFICIAL 383 This annex consists of 8 columns and is divided into two parts. Part I Index Concept Data to provide 21.- Investments For the fiscal year ended December 31, 2023 Balance pending to deduct at the beginning of the fiscal year Plus: MOI of the acquisitions during the fiscal year (Figures in pesos) Fixed assets 40210000000000 Constructions. 40210001000000 Constructions in progress. 40210002000000 Properties considered historical. 40210003000000 Railways. 40210004000000 Furniture and office equipment. 40210005000000 Airplanes. 40210006000000 Vessels. 40210007000000 Transport equipment: automobiles. 40210008000000 Transport equipment: automobiles with propulsion of rechargeable electric batteries and electric automobiles with internal combustion engine or driven by hydrogen. 40210009000000 Transport equipment: conventional bicycles, bicycles and motorcycles with propulsion of rechargeable electric batteries. 40210010000000 Transport equipment (others). 40210011000000 Fixed equipment for feeding electric vehicles. 40210012000000 Computer equipment. 40210013000000 Dies, punches, molds, matrices and tooling. 40210014000000 Telephone communications. 40210015000000 Satellite communications. 40210016000000 Lands (acquisition cost). 40210017000000 Adaptation of installations for people with disabilities. 40210018000000 Machinery and equipment for the generation of energy from renewable sources or from cogeneration systems of efficient electricity. 40210019000000 Machinery and equipment. 40210020000000 Oil pipelines, gas pipelines, terminals, and tanks for storage of hydrocarbons. 40210021000000 Investments made for exploration, secondary and enhanced recovery, and the non-capitalizable maintenance (applicable to hydrocarbon taxpayers). 40210022000000 Investments made for the development and exploitation of oil or gas natural deposits (applicable to hydrocarbon taxpayers).

384 OFFICIAL GAZETTE Monday, January 29, 2024

40210023000000 Investments made in storage and transport infrastructure (applicable to hydrocarbon taxpayers). 40210024000000 Other fixed assets. 40210025000000 Sum of fixed assets.

Deferred Expenses and Charges 40210026000000 Patents. 40210027000000 Registered trademarks. 40210028000000 Royalties. 40210029000000 Installation expenses. 40210030000000 Organization expenses. 40210031000000 Concessions. 40210032000000 Other deferred expenses and charges. 40210033000000 Sum of deferred expenses and charges.

Expenditures in pre-operational periods 40210034000000 (Specify). 40210035000000 Sum of pre-operational expenditures. 40210036000000 Total investments.

Part II Data to be provided Less: Disposals and/or write-offs during the year Less: Deduction during the year Less: Immediate deduction during the year Balance pending to be deducted at the end of the year

This annex consists of 14 columns and is divided into three parts.

Part I Index Concept Data to be provided 22.- Accounts and documents receivable and payable in national and foreign currency For the year ended December 31, 2023 Tax Identification Number Country of fiscal residence (Amounts in pesos) Note: Information from this annex is only captured when it has been indicated in concept 40D091000, of the general data annex.

Accounts receivable Name, denomination or corporate name of the debtor

Monday, January 29, 2024 OFFICIAL GAZETTE 385

40220000000000 (Specify). 40220001000000 Total accounts receivable.

Accounts payable Name, denomination or corporate name of the creditor 40220002000000 (Specify). 40220003000000 Total accounts payable.

Part II Data to be provided Type of currency Age of account receivable and payable (months) Balance in foreign currency Balance in national currency Indicate if the account comes from a merger, spin-off of companies or assignment of rights or obligations Most important concept that originated the balance

Part III Data to be provided In case that in the column "most important concept that originated the balance", any of the concepts of "other debtor" or "other creditor" were selected, specify concept: Indicate if it is a related party (yes or no) Generated interest (yes or no) Indicate if the account receivable or payable is covered by any financial derivative instrument. (yes or no)

This annex consists of 27 columns and is divided into six parts.

Part I Index Concept Data to be provided 23.- Loans For the year ended December 31, 2023 Tax Identification Number or RFC Unpaid loan balance at December 31, 2022 (Amounts in pesos) Note: Information from this annex is only captured when it has been indicated in concept 40D092000, of the general data annex.

Name, denomination or corporate name of the resident abroad Related parties 40230000000000 (Specify). 40230001000000 Total related parties.

386 OFFICIAL GAZETTE Monday, January 29, 2024

Non-related parties 40230002000000 (Specify). 40230003000000 Total non-related parties.

Name, denomination or corporate name of the resident in Mexico Related parties 40230004000000 (Specify). 40230005000000 Total related parties. Non-related parties 40230006000000 (Specify). 40230007000000 Total non-related parties.

Part II Data to be provided Type of financing In case that in the column "type of financing" you selected the concept "other", specify concept: Was the effective beneficiary of the interest (yes or no) Creditor's registration number with the SAT valid during the audited year Country of residence for tax purposes

Part III Data to be provided Type of currency Currency conversion Date on which the currency conversion was made Designation of the interest rate Interest rate percentage

Part IV Data to be provided Total amount of interest paid and/or accrued Withholding rate for Income Tax Income Tax withheld during the year Loan validity from Loan validity to

Part V Data to be provided Unpaid balance at December 31, 2023 Frequency of interest payment exigibility In case that in the column "frequency of interest payment exigibility" you selected the concept "other", Specify Concept: Guaranteed the loan (yes or no) Total amount of interest deducted in the audited year

Monday, January 29, 2024 OFFICIAL GAZETTE 387

Part VI Destination of Capital borrowed Made placements abroad (yes or no) Number of CNBV authorization letter for the public offering abroad of securities issued in Mexico

This annex consists of 13 columns and is divided into three parts.

Part I Index Concept Data to be provided 24.- Integration of tax losses from previous years For the year ended December 31, 2023 2023 2022 (Amounts in pesos) Note: Information from this annex is only captured when it has been indicated in concept 40D048000, of the general data annex.

40240000000000 The applied loss comes totally or partially from a spin-off. 40240001000000 Indicate the RFC of the spun-off company. 40240002000000 Indicate the amount applied during the year, coming from the spin-off. Note: in case of successive spin-offs, you must manifest through the annex called additional information of the audit report, the information corresponding to the previous indices. 40240003000000 Original amount of the tax loss. 40240004000000 INPC of the last month of the year in which the tax loss was generated. 40240005000000 INPC of the first month of the second half of the year in which the tax loss was generated. 40240006000000 Update factor for the period. 40240007000000 Tax loss updated for the year in which it was generated. 40240008000000 INPC of the last month of the first half of the year in which the tax loss is applied or updated. 40240009000000 INPC of the month in which the tax loss was last updated. 40240010000000 Update factor for the period. 40240011000000 Tax loss updated in the year in which it is applied or updated. Note: the concepts of indices 40240008000000 to 40240011000000 must be repeated to update tax losses occurred from 2013 to 2022, or applied in the years 2014 to 2023.

388 OFFICIAL GAZETTE Monday, January 29, 2024

40240012000000 (Amount of the decrease in the tax loss during the year:) Note: the concept of index 40240012000000 must be repeated as many times as necessary to indicate the year in which the tax losses are amortized, noting the amount applied in the column corresponding to the tax loss. 40240013000000 Amount of the tax loss pending to be applied.

Part II Data to be provided 2021 2020 2019 2018 2017 2016 2015

Part III Data to be provided 2014 2013

This annex consists of 30 columns and is divided into seven parts.

Part I Index Concept Data to be provided 25.- Operations subject to preferential tax regimes For the year ended December 31, 2023 Tax Identification Number Country of fiscal residence (Amounts in pesos) Note: Information from this annex is only captured when it has been indicated in concept 40D334000, of the general data annex.

Denomination or corporate name Income 40250000000000 (Specify). 40250001000000 Total income. Expenses 40250002000000 (Specify). 40250003000000 Total expenses.

Monday, January 29, 2024 OFFICIAL GAZETTE 389

Part II Data to be provided Effective rate of Income Tax paid abroad (less than 75% of what would be paid in Mexico) Type of currency of the country of fiscal residence Type of income In case that in the column "type of income", you selected "other income", specify concept Total amount of profits or tax losses in share participation

Part III Data to be provided Total income accumulative or taxable during the year Direct or indirect participation average per day of the taxpayer during the year (percentage): percentage Direct or indirect participation average per day of the taxpayer during the year (percentage): amount Contributions and reimbursements: total amount of investments or contributions made during the year Contributions and reimbursements: total amount of capital reimbursements received during the year

Part IV Data to be provided The accounting is available to the authority (yes or no) Does it have any intermediary entity (yes or no) Data of the entity located in a preferential tax regime: Total profits or tax losses of the year Data of the entity located in a preferential tax regime: total profits distributed during the year Data of the entity located in a preferential tax regime: Total amount of assets not related to business activity

Part V Data to be provided Data of the entity located in a preferential tax regime: total amount of assets related to business activity In the case of income generated in participation with other entities, do you have the information of the entity that generated income by participation with other entities (yes or no) In the case of income generated in participation with other entities, activity carried out by the entity in which it participates Operations with trust or with the entity or foreign legally transparent figure, indicate if the information is for the case of income generated in trusts and similar (yes or no) Operations with trust or with the entity or foreign legally transparent figure, description of the object of the trust

Part VI Data to be provided Trust or entity or foreign legally transparent figure: validity of the Trust or entity or foreign legally transparent figure: validity at Character with which it participates in the trust or in the entity or foreign legally transparent figure Indicate if you used a tax rate or exemption provided for in any treaty that Mexico has celebrated to avoid double taxation Preferential rate by treaty

Part VII Data to be provided Income tax subject to REFIPRES

390 OFFICIAL GAZETTE Monday, January 29, 2024

This annex consists of 22 columns and is divided into six parts.

Part I Index Concept Data to be provided 26.- Deduction of net interest of the year (for the purposes of article 28, fraction XXXII of the LISR) For the year ended December 31, 2023 Amount of accumulative income of the previous fiscal year of each of the group members or each related party Tax Identification Number or RFC of each of the group members or each related party (Amounts in pesos) Denomination or corporate name 40260000000000 (Specify). 40260001000000 Total.

Part II Data to be provided Amount of accumulative income of the previous fiscal year of the taxpayer Total accumulative income of the previous fiscal year of the taxpayer and of all group members or all related parties Proportion of Income Limit for deduction of the taxpayer

Part III Data to be provided Total accrued interest deriving from debts (deductible amounts) Net interest pending to be deducted from previous years (applicable from the 2021 year) Total interest income accumulated Net Interest

Part IV Data to be provided Profit (loss) Fiscal Total accrued interest deriving from debts (deductible amounts) Total amount deducted from Fixed Assets Total amount deducted from Deferred Expenses

Part V Data to be provided Total amount deducted from Deferred Charges Total amount deducted from expenditures made in pre-operational periods Adjusted fiscal profit Net interest limit

Part VI Data to be provided Non-deductible interest Is it located in any of the exceptions established in article 28, fraction XXXII of the LISR (yes or no)

Monday, January 29, 2024 OFFICIAL GAZETTE 391

The questionnaires indicated below contain information relative to the review carried out by the registered public accountant on the taxpayer's financial statements, which form part of the report on the review of the taxpayer's tax situation. Every question must be understood with respect to the fiscal year subject to review. In those inquiries that do not apply to the taxpayer, as well as when in the opinion of the public accountant answering the questionnaire there is no possible answer for a question in a specific row, or simply it was not reviewed because it did not fall within the scope of review, the corresponding row can be left blank, making the corresponding clarifications in the report on the review of the taxpayer's tax situation, since if not done so, the Tax Administration Service will understand that the taxpayer had the questioned obligation and did not comply with it.

Index Concept Data to be provided Comments Fiscal diagnosis questionnaire (public accountant review) For the year ended December 31, 2023 Audit procedures applied for the review of financial statements 40270000000000 Performed the evaluation of the taxpayer's internal control. 40270001000000 In case of affirmative answer to the previous index, retains the evidence of the internal control evaluation in its working papers. 40270002000000 Detected weaknesses or deviations related to the taxpayer's internal control structure with repercussions on its tax situation. Note: in case of affirmative answer, describe the irregularities in the report on the review of the situation. 40270003000000 As a consequence of the performance of its work, proposed financial adjustments that affected the taxpayer's tax situation. 40270004000000 As a consequence of the performance of its work, found differences in immaterial items that may have fiscal repercussions. 40270005000000 In case of affirmative answer to the previous indices, the adjustments affected the base and the determination of the contributions to which the taxpayer is subject. As a consequence of the performance of its work, the taxpayer corrected by the date of sending the fiscal audit report the following: 40270006000000 Items that the taxpayer incorrectly deducted in the Income Tax. 40270007000000 Income that the taxpayer omitted in the Income Tax. 40270008000000 Acts or activities that the taxpayer omitted in the Value Added Tax. 40270009000000 Improper credits made against the Income Tax. 40270010000000 Improper credits made against the Value Added Tax.

392 OFFICIAL GAZETTE Monday, January 29, 2024

In case of negative answer, explain the reasons in the report on the review of the taxpayer's tax situation. 40270011000000 In case of having detected in its audit any irregularity indicated in indices 40270006000000 to 40270010000000, indicate if it revealed any reservation in the report on the review of the taxpayer's tax situation. 40270012000000 In case of having answered affirmatively in index 40270004000000, revealed this circumstance in the report on the review of the taxpayer's tax situation. According to its audit tests, the scope thereof and with the evidence it retains in its working papers, answer if it ensured that the taxpayer complied with the following: 40270013000000 The taxpayer received advice from a management expert in tax matters. In case of affirmative answer, indicate: 40270014000000 Evaluated the competence, capacity and objectivity of the management expert in tax matters. 40270015000000 Obtained knowledge of the expert's work. 40270016000000 Evaluated the adequacy of the expert's work. 40270017000000 If the taxpayer obtained a written document. Income Tax (ISR) Income (ISR) 40270018000000 In case that the taxpayer has not complied with what is provided in indices 40D173000 to 40D210000 of the fiscal diagnosis, the corresponding corrections were proposed. 40270019000000 In case of affirmative answer, the taxpayer filed supplementary declarations due to this review. Deductions (ISR) 40270020000000 In case that the taxpayer has not complied with what is provided in indices 40D211000 to 40D249000 of the fiscal diagnosis, it was proposed that the corresponding items be made non-deductible. 40270021000000 In case of affirmative answer, the taxpayer filed supplementary declarations due to this review.

Monday, January 29, 2024 OFFICIAL GAZETTE 393

Multiple informative declaration 40270022000000 Verified the information contained in the annex information on payments and withholdings of ISR, IVA and IEPS (for the purposes of article nine of the transitional provisions of the LISR 2014, fraction X). 40270023000000 Verified the information contained in the annex information on residents abroad, regarding residents abroad (for the purposes of article nine of the transitional provisions of the LISR 2014, fraction X). 40270024000000 Verified the information contained in the annex information on residents abroad (for the purposes of article 76, fraction VI, of the LISR). 40270025000000 Verified the information contained in the annex of income subject to preferential tax regimes (for the purposes of article 178 of the LISR). 40270026000000 Verified the information contained in the annex of operations carried out through trusts (for the purposes of article 76, fraction XIII of the LISR). Deferred Tax (ISR) 40270027000000 State if according to audit norms and procedures it obtained sufficient and competent corroborating evidence for the purposes of verifying the determination of deferred tax by the taxpayer. Preferential tax regimes 40270028000000 Verified the information contained in the annex of income subject to preferential tax regimes. Value Added Tax Acts or activities (IVA) 40270029000000 In case that the taxpayer has not complied with what is provided in indices 40D351000 to 40D356000 of the fiscal diagnosis, proposed that the corresponding corrections be made. 40270030000000 In case of affirmative answer, the taxpayer filed supplementary declarations due to this review. Credit (IVA) The following requirements for crediting the Value Added Tax were verified. 40270031000000 In case that the taxpayer has not complied with what is provided in indices 40D357000 to 40D371000 of the fiscal diagnosis, proposed that the corresponding corrections be made in the crediting. 40270032000000 In case of affirmative answer, the taxpayer filed supplementary declarations due to this review.

394 OFFICIAL GAZETTE Monday, January 29, 2024

Index Concept Data to be provided Transfer pricing questionnaire (public accountant review) For the year ended December 31, 2023 According to its audit tests, the scope thereof and with the evidence it retains in its working papers answer if it ensured that the taxpayer complied with the following: Insufficient capitalization (for the purposes of article 28, fraction XXVII of the LISR) 40280000000000 Verified if the taxpayer complied with what is provided by article 28, fraction XXVII of the LISR. 40280001000000 Detected any non-compliance with what is provided by article 28, fraction XXVII of the LISR. 40280002000000 Amount of non-deductible interest due to insufficient capitalization. In case of considering fiscal accounts for the calculation, indicate the amount of: 40280003000000 Capital contribution accounts. 40280004000000 Net fiscal profit and reinvested net profit. 40280005000000 In case of having observed that the taxpayer's responses to indices 40170117000000 and/or 40170125000000 of annex 17 were not correct and having detected any tax non-compliance, indicated any reservation in its report on the review of the taxpayer's tax situation. 40280006000000 In addition, having answered affirmatively in index 40280005000000, indicated any reservation in its audit report. Supporting documentation for transfer prices (transfer price study) for operations with related parties residing abroad (for the purposes of article 76, fraction IX of the LISR) 40280007000000 Verified that the taxpayer formally complied with this tax obligation. 40280008000000 In case of non-compliance by the taxpayer, transactions with related parties that represented a cost or expense to it were considered deductible. 40280009000000 In case of non-compliance by the taxpayer with this tax obligation, mentioned such circumstance as a reservation in its report on the review of the tax situation. 40280010000000 In case of non-compliance by the taxpayer, mentioned such circumstance as a reservation in its audit report. Verified that the supporting documentation for transfer prices, for operations with related parties (for the purposes of article 76, fraction IX of the LISR), included the following: Note: the questions referred to in indices 40280011000000 to 40280028000000 will only be answered when it has been answered yes in index 40170036000000 of annex 17. 40280011000000 1) Name, denomination or corporate name, address and fiscal residence, of the related persons with whom operations were celebrated.

Monday, January 29, 2024 OFFICIAL GAZETTE 395 40280012000000 2) That all related parties be considered in accordance with the definition contained in paragraphs five and six of article 179 of the Income Tax Law (LISR). 40280013000000 3) Documentation demonstrating direct and indirect participation among related parties. 40280014000000 4) Information regarding the functions or activities for each type of operation evaluated. 40280015000000 5) Information regarding the assets used in each type of operation evaluated. 40280016000000 6) Information regarding the risks assumed in each type of operation evaluated. 40280017000000 7) Information and documentation regarding operations with related parties and their amounts, for each related party and for each type of operation evaluated. 40280018000000 8) Method applied in accordance with article 180 of the LISR for each type of operation evaluated. 40280019000000 9) Information and documentation regarding comparable operations or companies for each type of operation evaluated. 40280020000000 10) It was identified in the accounting records that all operations with related parties residing abroad were properly recorded. 40280021000000 In the event that any of the points mentioned above have not been complied with, indicate whether you mentioned such circumstance in your report on the review of the taxpayer's fiscal situation. 40280022000000 In the event that any of the points mentioned above have not been complied with, indicate whether you mentioned such circumstance in your audit report (dictamen). 40280023000000 Verified that the supporting documentation for transfer pricing concluded that the operations carried out with related parties by the taxpayer were conducted in accordance with the prices or amounts of consideration that independent parties would have used in comparable operations. 40280024000000 In the event of a negative conclusion, indicate whether you revealed any qualification in the report on the review of the taxpayer's fiscal situation. 40280025000000 In the event of a negative conclusion in the supporting documentation, indicate whether you revealed any qualification in the audit report (dictamen). 40280026000000 In the event that the supporting transfer pricing documentation suggested a transfer pricing adjustment that the taxpayer did not implement, did you reveal any qualification in the report on the review of the taxpayer's fiscal situation? 40280027000000 In the event that the supporting transfer pricing documentation suggested a transfer pricing adjustment that the taxpayer did not implement, did you reveal any qualification in the audit report (dictamen)? 40280028000000 In these latter cases, did the taxpayer consider as deductible the transactions with related parties that represented a cost or expense to it?

Informational declaration of operations with related parties (for the purposes of article 76, fraction X of the LISR) 40280029000000 Verified the timely presentation of the information on operations with related parties, carried out during the immediately preceding year (Annex 9 DIM). 40280030000000 Verified whether the figures reported in that declaration coincide with those stated in the documentation referred to in article 76, fraction IX of the LISR (transfer pricing study).

396 OFFICIAL GAZETTE Monday, January 29, 2024 40280031000000 Verified from a formal standpoint the correct completion of the information on operations with related parties, carried out during the immediately preceding year (Annex 9 DIM) in accordance with the information contained in the transfer pricing documentation for operations with related parties residing abroad (for the purposes of article 76, fraction IX of the LISR). 40280032000000 In the event that errors in the completion were observed, mentioned such circumstance as a qualification in your report on the review of the taxpayer's fiscal situation. In the negative, specify: 40280033000000 Did the taxpayer consider as deductible the transactions with related parties that represented a cost or expense to it? 40280034000000 In the event of non-compliance, mentioned such circumstance as a qualification in your report on the review of the taxpayer's fiscal situation. 40280035000000 In the event of non-compliance, mentioned such circumstance as a qualification in your audit report (dictamen).

Annual informational declarations of related parties (for the purposes of article 76-A, fraction X of the LISR) of 2022 presented in 2023 40280036000000 Verified the timely and proper presentation of the master information declaration of related parties of the multinational business group corresponding to the fiscal year 2022. 40280037000000 Verified the timely and proper presentation of the local information declaration of related parties corresponding to the fiscal year 2022. 40280038000000 Verified the timely and proper presentation of the country-by-country information declaration of the multinational business group corresponding to the fiscal year 2022. 40280039000000 In the event that errors in the completion of the annual informational declarations of related parties corresponding to the fiscal year 2022 were observed, mentioned such circumstance as a qualification in your report on the review of the taxpayer's fiscal situation.

Compliance with the obligation regarding operations with related parties (for the purposes of article 76, fraction XII of the LISR) 40280040000000 Verified that there is documentary evidence from which it can be concluded that taxable income and authorized deductions were determined considering for those operations the prices or amounts of consideration that independent parties would have used in comparable operations. 40280041000000 In the negative, did the taxpayer consider as deductible the transactions with related parties that represented a cost or expense to it? 40280042000000 In the event of a negative conclusion in the documentary evidence, indicate whether you revealed any qualification in the report on the review of the taxpayer's fiscal situation. 40280043000000 In the event of a negative conclusion in the documentary evidence, indicate whether you revealed any qualification in your audit report (dictamen). 40280044000000 Verified in the documentary evidence referred to in index 40280040000000 the application of the transfer pricing methods established in article 180 of the LISR in the terms of the third paragraph of the cited article. 40280045000000 In the event that they were not applied, indicate whether you revealed any qualification in the report on the review of the taxpayer's fiscal situation, or in your audit report (dictamen).

Monday, January 29, 2024 OFFICIAL GAZETTE 397

Operations with related parties national reported 40280046000000 In the event that it was indicated that yes in index 40D044000 of the annex "general data", verified that the informational declaration for its operations with related parties residing abroad (For the purposes of article 76, fraction X of the LISR, Annex 9 of the DIM) includes operations with related parties residing in national territory.

Transfer pricing adjustments 40280047000000 Verified in the case of transfer pricing adjustments that have increased the taxpayer's deductions, that all the requirements established in rule 3.9.1.3. of the RMF 2023 were met.

Interest considered as dividends (for the purposes of article 11 of the LISR) 40280048000000 In the event that it was observed that the taxpayer's responses to indices 40170071000000 and/or 40170072000000 of Annex 17 were incorrect and led to a tax non-compliance, did you indicate any qualification in your report on the review of the taxpayer's fiscal situation, or in your audit report (dictamen)?

Transfer pricing methodology (for the purposes of article 180 of the LISR) by transaction with related parties 40280049000000 Verified that in the supporting transfer pricing documentation, there is evidence that an attempt was made to first apply the comparable uncontrolled price method (provided for in fraction I of article 180 of the LISR) for each of its transactions with related parties that were validated in its transfer pricing studies. 40280050000000 Observed any formal inconsistency on the part of the taxpayer in the responses of the taxpayer's information regarding its operations with related parties. 40280051000000 In the affirmative, did you reveal any qualification in the report on the review of the taxpayer's fiscal situation, or in your audit report (dictamen)? 40280052000000 Verified the application by the taxpayer of what is provided in article one of the Decree published in the DOF on December 26, 2013. 40280053000000 Verified that operations with related parties that do not have a relationship with maquiladora operations have complied with the tax provisions in matters of transfer pricing. 40280054000000 In the event of taxpayer non-compliance (indices 40280052000000 to 40280053000000), mentioned such circumstance as a qualification in your report on the review of the taxpayer's fiscal situation.

398 OFFICIAL GAZETTE Monday, January 29, 2024

C. Guide format for the presentation of the tax audit report of financial statements, applicable to exchange houses, for the fiscal year 2023. Index Concept Data to provide Taxpayer identification data 07A000000 RFC: 07A001000 Name or corporate name: Tax domicile: 07A002000 Federal entity: 07A003000 Borough or municipality: 07A004000 Neighborhood or locality: 07A005000 Postal code: 07A006000 Street, exterior and interior number: 07A007000 City or town: 07A008000 Telephone: 07A009000 Email: 07A010000 Name of the economic group to which it belongs: 07A011000 Activity key for tax purposes:

Taxpayer declaration: I declare that the information provided in this document reflects the real operations carried out during the fiscal year, which are registered in the accounting records and are supported by documentary evidence. 07A012000 Name of the taxpayer:

Monday, January 29, 2024 OFFICIAL GAZETTE 399

Public accountant identification data 07B000000 RFC: 07B001000 Name (paternal surname, maternal surname, first name(s)): 07B002000 CURP: 07B003000 Registration number: Tax domicile: 07B004000 Federal entity: 07B005000 Borough or municipality: 07B006000 Neighborhood or locality: 07B007000 Postal code: 07B008000 Street, exterior and interior number: 07B009000 City or town: 07B010000 Telephone of the CPA or firm: 07B011000 Email: 07B012000 Email of the tax mailbox: 07B013000 College to which it belongs: 07B014000 Name of the firm: 07B015000 RFC of the firm: 07B016000 Registration number of the firm:

Declaration of the public accountant who issued the audit report: I declare that the information provided by the cited taxpayer is contained in books, records, documents, and declarations in the possession of the taxpayer itself, which I have examined, as I manifest in the independent auditor's report and in the report on the review of the taxpayer's fiscal situation attached hereto. 07B017000 Name of the public accountant who issued the audit report:

400 OFFICIAL GAZETTE Monday, January 29, 2024

Legal representative identification data 07C000000 RFC: 07C001000 Name (paternal surname, maternal surname, first name(s)): 07C002000 National: 07C003000 Foreigner: 07C004000 CURP: Tax domicile: 07C005000 Federal entity: 07C006000 Borough or municipality: 07C007000 Neighborhood or locality: 07C008000 Postal code: 07C009000 Street, exterior and interior number: 07C010000 City or town: 07C011000 Telephone: 07C012000 Email: 07C013000 Deed number: 07C014000 Notary number: 07C015000 Entity where the notary is located: 07C016000 Date of power of attorney: 07C017000 Date of appointment:

Declaration of the legal representative: I declare that the information provided in this document reflects the real operations carried out by my represented entity during the fiscal year, which are registered in the accounting records and are supported by documentary evidence. 07C018000 Name of the legal representative:

Monday, January 29, 2024 OFFICIAL GAZETTE 401

Index Concept Data to provide General data 07D000000 Competent authority: 07D001000 Headquarters to which the ADAF belongs: 07D002000 Administration: 07D003000 Mandatory or optional: 07D004000 Opted to audit its financial statements based on taxable income (for the purposes of article 32-A of the CFF). 07D005000 Opted to audit its financial statements based on the value of its assets (for the purposes of article 32-A of the CFF). 07D006000 Opted to audit its financial statements based on the number of workers (for the purposes of article 32-A of the CFF). 07D007000 In the negative for all questions in indices 07D004000, 07D005000, and 07D006000 above, mention the reason for presenting the audit report. 07D008000 Is part of a partnership in participation. 07D009000 Is part of a trust. In the affirmative to the previous index, indicate the denomination or corporate name of the trust: 07D010000 Settlor's denomination or corporate name. 07D011000 Trustee's denomination or corporate name. 07D012000 Beneficiary's denomination or corporate name (1). 07D013000 Beneficiary's denomination or corporate name (2). 07D014000 Beneficiary's denomination or corporate name (3). 07D015000 First audit report. 07D016000 It is a company specialized in investment in energy, electricity, and infrastructure assets. 07D017000 Special taxpayer type. 07D018000 Parent company. 07D019000 Subsidiary company. 07D020000 Start date of the fiscal year. 07D021000 End date of the fiscal year. 07D022000 Start date of the previous fiscal year. 07D023000 End date of the previous fiscal year. 07D024000 Type of opinion.

402 OFFICIAL GAZETTE Monday, January 29, 2024

Indicate the RFC of the natural or legal person(s) who provided fiscal advice to the taxpayer, through a written opinion: 07D025000 RFC 1: 07D026000 RFC 2: 07D027000 RFC 3: 07D028000 RFC 4: 07D029000 RFC 5:

Fiscal effects 07D030000 Carried out operations with related parties. 07D031000 If your answer was affirmative in index 07D030000 (must fill out annexes 12 and 13). 07D032000 Carried out operations with national related parties. 07D033000 Carried out operations with foreign related parties. 07D034000 It is a fiscally transparent foreign entity and/or a foreign legal figure. 07D035000 In the fiscal year, it decreased pending tax losses from previous years referred to in fraction II of article 9 of the LISR (in the affirmative, must fill out Annex 18).

Other aspects 07D036000 The taxpayer applied criteria contrary to those published in the DOF As non-binding criteria of fiscal and customs provisions. 07D037000 Specify the number(s) of criterion/criteria. 07D038000 Obtained any resolution from the SAT or the SHCP that affected its fiscal situation during the fiscal year. In the affirmative to the previous index, indicate the following: 07D039000 It is: 07D040000 The requirements established in the resolution (authorization or consultation) were met. 07D041000 Official document number 1. 07D042000 Date of official document 1. 07D043000 Official document number 2. 07D044000 Date of official document 2. 07D045000 Official document number 3. 07D046000 Date of official document 3. 07D047000 Obtained any favorable resolution from jurisdictional authorities that affected its fiscal situation during the fiscal year (includes PTU). In the affirmative to the previous index, indicate the number and date of the resolution: 07D048000 Resolution number 1. 07D049000 Date of resolution 1. 07D050000 Resolution number 2.

Monday, January 29, 2024 OFFICIAL GAZETTE 403 07D051000 Date of resolution 2. 07D052000 Resolution number 3. 07D053000 Date of resolution 3. 07D054000 Has filed any means of defense against fiscal provisions. In the affirmative to the previous index, clarify through the annex called additional information, the contested fiscal provision, the means of defense filed, as well as the status of the means of defense filed at the end of the fiscal year. 07D055000 Date of submission of the multiple informational declaration. (normal). 07D056000 Date of submission of the multiple informational declaration. (last complementary). 07D057000 Is obliged to disclose reportable schemes for the fiscal year. In the affirmative to the previous index, indicate the following: Identification number granted by the SAT to the reportable scheme. 07D058000 Identification number (field 1). 07D059000 Identification number (field 2). 07D060000 Identification number (field 3). 07D061000 Identification number (field 4). 07D062000 Identification number (field 5). 07D063000 Date of submission of the normal informational declaration. 07D064000 Date of submission of the informational declaration (last complementary).

Operations with residents abroad 07D065000 Entered into derivative financial operations that had fiscal effects during the fiscal year in the Income Tax (in the affirmative, must fill out Annex 9). 07D066000 Maintained permanent investments in subsidiaries, associates, and affiliates during the fiscal year (in the affirmative, must fill out Annex 10). 07D067000 Carried out operations with residents abroad (in the affirmative, must fill out Annex 15). 07D068000 Obtained loans during the fiscal year (in the affirmative, must fill out Annex 17).

Tax diagnosis of the taxpayer General tax matters 07D069000 Has had changes in denomination or corporate name during the audited fiscal year. 07D070000 In the affirmative to the previous index, has the notices of change of denomination or corporate name with the Federal Taxpayer Registry (for the purposes of article 29, fraction I of the RCFF), and also specify the previous RFC and names. 07D071000 (specify previous name).

404 OFFICIAL GAZETTE Monday, January 29, 2024 07D072000 (specify previous name). 07D073000 (specify previous name). 07D074000 (specify previous name). 07D075000 (specify previous name). 07D076000 Has had changes in tax domicile during the audited fiscal year. 07D077000 In the affirmative to the previous index, has all notices of change of tax domicile (for the purposes of article 29, fraction III of the RCFF). 07D078000 Has updated economic activities and obligations during the audited fiscal year. 07D079000 In the affirmative to the previous index, has all notices of updating of economic activities and obligations (for the purposes of article 29, fraction VII RCFF). 07D080000 For the audited fiscal year, has the notices of opening or closing carried out during the same of establishments, branches, premises, fixed or semi-fixed stalls, places where merchandise is stored, and in general any premises or establishment used for the performance of its activities (for the purposes of article 29, fraction VIII of the RCFF). 07D081000 During the fiscal year, notices of compensation of balances in favor were presented (for the purposes of article 23 CFF). 07D082000 Indicate if during the fiscal year its shareholders, shares, or equivalent were sold by the taxpayer, if the same complied with what is provided in article 26, fraction XI of the CFF. Note: in the affirmative to the previous index, describe how compliance was given and with what documentation it is accredited, through the annex called additional information of the audit report. 07D083000 Has shareholders residing in the country. 07D084000 In the affirmative to the previous index, are they registered in the Federal Taxpayer Registry (for the purposes of article 27 of the CFF). 07D085000 Indicate if you identified suppliers or clients with the definitive list issued by the SAT of presumably non-existent operations for the entire revised fiscal year. 07D086000 Indicate if you verified that operations with that client or supplier are not given fiscal effect in accordance with article 69-B of the Federal Fiscal Code. 07D087000 Has employees. In the affirmative to the question of the previous index, indicate: 07D088000 Number of workers. 07D089000 Total ISR withheld and paid for salaries. 07D090000 Total ISR withheld and paid for assimilated to salaries. 07D091000 Employment subsidy delivered in cash to workers during the fiscal year. 07D092000 Total income from salaries and wages and assimilated concepts. 07D093000 Total exempt income from salaries and wages. 07D094000 Created a reserve for the pension or retirement fund of personnel or made changes to said fund (for the purposes of articles 29 of the LISR and 65 of the RLISR).

Monday, January 29, 2024 OFFICIAL GAZETTE 405 07D095000 In the negative case of question index 07D087000, do you have any personnel services contracts (outsourcing). If you have any personnel services contracts (outsourcing), indicate the RFC and name of the company(ies) that provide(s) the personnel services (outsourcing). 07D096000 (specify name of outsourcing company). 07D097000 (specify name of outsourcing company). 07D098000 (specify name of outsourcing company). 07D099000 (specify name of outsourcing company). 07D100000 (specify name of outsourcing company). 07D101000 Obtained loss from the alienation of accounts and documents receivable in the exercise. 07D102000 The accounts and documents receivable in the exercise were assigned as part of a restructuring or payment of dividends or profits. 07D103000 Amount of VAT that originated from said operation. Electronic Accounting 07D104000 Kept accounting for the purposes of article 28 of the CFF, its regulations and with article 32, fraction I of the LIVA. 07D105000 The supporting documentation of the records or entries is available at your tax domicile (for the purposes of article 28, fraction III of the CFF). Note: in the negative case of the previous index, indicate the domicile at which you keep the supporting documentation of the records or entries, through the annex called additional information of the audit report. For VAT purposes indicate the following: 07D106000 Regarding commission agents, you separated in your accounting and records the operations carried out on your own account from those carried out on behalf of the principal (for the purposes of articles 32, fraction II of the LIVA and 35 of the RLIVA). 07D107000 Issued and delivered fiscal vouchers (for the purposes of articles 32, fraction III of the LIVA, 20 and 74 of the RLIVA). 07D108000 Issued fiscal vouchers for the withholding of the tax that is carried out in the cases provided for in article 1o.-A, (for the purposes of article 32, fraction V of the LIVA as well as with the applicable rules of the RMF for 2023). 07D109000 Provided monthly and in a timely manner to the tax authorities, the information about the persons to whom you withheld taxes (for the effects of article 32, fraction V of the LIVA as well as with the rules applicable of the RMF for 2023). 07D110000 Provided monthly and in a timely manner to the tax authorities, the information about the payment, withholding, credit and transfer of the Value Added Tax in the operations with your suppliers, breaking down the value of the acts or activities at the rate at which you transferred or was transferred the Value Added Tax, including activities for which you were not obligated to pay (for the purposes of article 32, fraction VIII of the LIVA, as well as with the applicable rules of the RMF for 2023). 07D111000 Amount of VAT withheld from you regarding the provision of services referred to in fraction IV of article 1o.-A of the LIVA. You have the following updated books: 07D112000 Journal. 07D113000 Ledger. 07D114000 Minutes of meetings of partners or shareholders. 07D115000 Partners or shareholders.

406 OFFICIAL GAZETTE Monday, January 29, 2024 Income Tax (ISR) 07D116000 The taxpayer participated in a restructuring in which the alienation of its shares at fiscal cost was authorized, or the deferral of the tax derived from the alienation of its shares within the group to which it belongs (for the purposes of article 24 of the LISR). 07D117000 The taxpayer participated in a restructuring in which an improper transmission of tax losses was generated (for the purposes of article 69-B Bis of the CFF). 07D118000 The taxpayer's shares related to the restructuring referred to in the previous index, remained in the restructured group during the audited exercise. 07D119000 The taxpayer changed the business model. 07D120000 The taxpayer participated in an international restructuring by which it generated income subject to preferential tax regimes. 07D121000 Recognized or reported said income. Note. In the negative case, indicate the reason through the annex called additional information of the audit report. Complied with the following tax obligations: 07D122000 Issue vouchers for the activities carried out and keep the files (for the purposes of article 76, fractions II and XVII of the LISR). 07D123000 Issue fiscal vouchers in which the amount of payments made to residents abroad is recorded in terms of title V of the LISR and the withheld tax (for the purposes of article 76, fraction III of the LISR). 07D124000 Keep a record of the operations carried out with securities issued in series (for the purposes of articles 76, fraction VIII of the LISR and 111 of the RLISR). 07D125000 Make payments of dividends or profits with non-negotiable named checks issued in the name of the partner or shareholder or through fund transfers to the partner or shareholder (for the purposes of article 76, fraction XI, subsection a) of the LISR). 07D126000 Provide to the partners or shareholders to whom dividends were paid, confirmation in which their amount, the withheld ISR, is indicated, in which it is indicated if the dividends come from any specific account or record (for the purposes of article 76, fraction XI, subsection b) of the LISR). 07D127000 Inform the tax authorities about loans, contributions for future increases in capital or capital increases that they receive in cash, in national or foreign currency, greater than $600,000 (for the purposes of articles 18, fraction XI and 76, fraction XVI of the LISR, as well as the rules applicable of the RMF for 2023). 07D128000 Inform the tax authorities as indicated by the tax provisions about the consideration received in cash in national or foreign currency, as well as in gold or silver pieces, whose amount is greater than one hundred thousand pesos (for the purposes of article 76, fraction XV of the LISR). 07D129000 Obtained tax refunds from the authority and that have generated interest. 07D130000 In the affirmative case, accumulated income from interest paid by the tax authority. 07D131000 Present in time and form the obligation provided for in fraction I, of article 55 of the LISR. 07D132000 Present in time and form the obligation provided for in fraction II of article 55 of the LISR.

Monday, January 29, 2024 OFFICIAL GAZETTE 407 07D133000 During the exercise, the taxpayer provided operation, administration or distribution services to investment companies in debt instruments or variable income investment companies, in terms of the Law of Investment Companies and other applicable legal norms. 07D134000 With respect to said activities, complied in time and form with the obligation provided for in fraction II of article 55 of the LISR, as provided for in article 89, of that same regulation. (ISR) obtained income from 07D135000 Indicate if you alienated shares or intangibles during the exercise. In the affirmative case of the previous index, indicate the following: 07D136000 Name of buyer 1. 07D137000 Is a related party. 07D138000 Name of buyer 2. 07D139000 Is a related party. 07D140000 Name of buyer 3. 07D141000 Is a related party. 07D142000 Name of buyer 4. 07D143000 Is a related party. 07D144000 Name of buyer 5. 07D145000 Is a related party. 07D146000 Total income from sale of shares. 07D147000 Total income from sale of intangibles. 07D148000 Total average cost of the alienated shares. 07D149000 Total amount of the original adjusted investment. 07D150000 Made withholding. 07D151000 Amount of the payment for the operation. 07D152000 In case of having a tax loss in the alienation of shares, presented notice within ten days following the date of the operation. 07D153000 Amount of pending tax loss to be amortized from alienation of shares and other securities whose yield is not interest in terms of article 8 LISR. 07D154000 Deductible amount from financial derivative operations agreed outside recognized markets. Indicate the following as the issuer of the shares: 07D155000 Indicate if you transmitted monetary assets for more than 51%. 07D156000 Indicate if you carried out a refund or reduction of shares. 07D157000 Indicate if you refunded share subscription premium. 07D158000 Amount of the refund or capital reduction carried out. 07D159000 Income Tax derived from fraction I of article 78. 07D160000 Income Tax derived from fraction II of article 78. 07D161000 Indicate if you carried out a refund or reduction of shares derived from absorption of financial losses.

408 OFFICIAL GAZETTE Monday, January 29, 2024 Deductions (ISR) Met the following tax requirements in your deductions: 07D162000 In the case of fees or gratuities to administrators, commissioners, directors, general managers or members of the board of directors, supervisory, advisory or any other kind, the requirements subject to them were met (for the purposes of article 27, fraction IX of the LISR). 07D163000 In the cases of technical assistance, technology transfer or of royalties, it has been proven that, who provided the knowledge had its own technical elements for it, provided them directly and effectively they have been carried out (for the purposes of article 27, fraction X of the LISR). 07D164000 In the case of per diems or travel expenses, it was verified that they had been met the requirements provided for in fraction V of article 28 of the LISR. 07D165000 In the case of loss from alienation of shares and other securities value, as well as financial losses that come from operations financial derivatives of capital referred to shares or share indices, it complied with the requirements established for its deduction (for the purposes of article 28, fraction XVII of the LISR, as well as with the rules applicable of the RMF for 2023). 07D166000 For the determination of deductions for investments in cars and airplanes it is considered as the original amount of the investment the maximum amount authorized in Law (for the purposes of article 36, fractions II and III of the LISR). 07D167000 In the case of granting the use or temporary enjoyment of cars and airplanes, complied with the requirements established for its deduction (for the purposes of articles 28, fraction XIII of the LISR and 60 of the RLISR). 07D168000 Carried out financial derivative operations (for the purposes of article 20 of the LISR). In the affirmative case of the previous index, indicate the following: 07D169000 They were carried out for the purposes of: 07D170000 In the affirmative case, accumulated income from financial derivative operations. 07D171000 Indicate the amount of the corresponding accumulation. 07D172000 Made deductions related to financial derivative operations. 07D173000 In the affirmative case, indicate the amount of the corresponding deduction. 07D174000 Obtained losses in financial derivative operations with related parties in terms of article 28, fraction XIX of the LISR. 07D175000 In the affirmative case, indicate the corresponding amount. Specific Deductions (ISR) 07D176000 When goods or rights are acquired by dation in payment or by adjudication, which cannot be kept in property by legal provision, they are not deductible in accordance with article 25 of the LISR (for the purposes of article 53 of the LISR). 07D177000 Diverse losses meet all the deduction requirements that establishes article 27 of the LISR. 07D178000 Has a pension, retirement and seniority premium fund. In the affirmative case: 07D179000 Indicate if the total amount of the reserve for pension funds, retirement and seniority premiums, is invested in accordance with what is established in article 29, fraction II, of the LISR in force in the reviewed exercise.

Monday, January 29, 2024 OFFICIAL GAZETTE 409 07D180000 Deducts the returns from the investment of the funds destined to the reserves for the granting of pensions or retirements of personnel. 07D181000 The reserve for the pension fund is included in the annual inflationary adjustment within the credits. 07D182000 In the exercise deducted uncollectible credits referred to in fraction V of article 25 of the LISR. 07D183000 In the case of losses from uncollectible credits, it complies with the requirements that fraction XV, article 27 of the LISR points out. 07D184000 For the uncollectible accounts or losses, they were included for purposes of the annual inflationary adjustment until the last month of the first half of the exercise in which it is deducted, as indicated in article 27, fraction XV, fourth paragraph, of the LISR. 07D185000 Indicate if you deducted provisions for tax purposes. 07D186000 In the affirmative case, indicate if the payment and supporting documentation met the tax requirements. 07D187000 Indicate if you reduced your social capital. 07D188000 In the affirmative case, indicate if the distributable profit is determined in accordance with article 78 of the LISR. 07D189000 The CUCA and capital contributions coincide against the bank statement linked to the accounting, and the minutes of the assembly. 07D190000 Indicate if the balance of the net fiscal profit account, coincides with the declarations of the exercise and minutes of the assembly. 07D191000 For purposes of the annual inflationary adjustment, the credits and the debts in foreign currency are valued at the parity existing on the first day of the month, as indicated in article 44 of the LISR. 07D192000 In the capacity of having participated in a merger: 07D193000 Date on which the merger took effect: In case of being merged, you must note: 07D194000 Merging: RFC. 07D195000 Merging: denomination or corporate name. In case of being the merging party, you must note: 07D196000 Merged 1: RFC. 07D197000 Merged 1: denomination or corporate name. 07D198000 Merged 2: RFC. 07D199000 Merged 2: denomination or corporate name. 07D200000 Merged 3: RFC. 07D201000 Merged 3: denomination or corporate name. 07D202000 Merged 4: RFC. 07D203000 Merged 4: denomination or corporate name.

410 OFFICIAL GAZETTE Monday, January 29, 2024 07D204000 Merged 5: RFC. 07D205000 Merged 5: denomination or corporate name. 07D206000 Merged 6: RFC. 07D207000 Merged 6: denomination or corporate name. 07D208000 Merged 7: RFC. 07D209000 Merged 7: denomination or corporate name. 07D210000 Merged 8: RFC. 07D211000 Merged 8: denomination or corporate name. 07D212000 Merged 9: RFC. 07D213000 Merged 9: denomination or corporate name. 07D214000 Merged 10: RFC. 07D215000 Merged 10: denomination or corporate name. Note: in case of having been the merging party, and the space above is insufficient, indicate in the annex called additional information of the audit report: the RFC, name of the merged entity(ies), date on which the merger took effect and the percentage of shareholding participation. 07D216000 In the capacity of having participated in a spin-off: 07D217000 Date on which the spin-off took effect: 07D218000 Transmitted tax attributes such as tax losses, CUFIN, CUCA. Part of the asset, liability and social capital corresponding, contributed by the spin-off and received by: 07D219000 Spin-off 1: RFC 07D220000 Asset value: 07D221000 Liability value: 07D222000 Social capital value: 07D223000 Spin-off 2: RFC 07D224000 Asset value: 07D225000 Liability value: 07D226000 Social capital value: 07D227000 Spin-off 3: RFC 07D228000 Asset value: 07D229000 Liability value: 07D230000 Social capital value:

Monday, January 29, 2024 OFFICIAL GAZETTE 411 07D231000 Spin-off 4: RFC 07D232000 Asset value: 07D233000 Liability value: 07D234000 Social capital value: 07D235000 Spin-off 5: RFC 07D236000 Asset value: 07D237000 Liability value: 07D238000 Social capital value: 07D239000 Spin-off 6: RFC 07D240000 Asset value: 07D241000 Liability value: 07D242000 Social capital value: 07D243000 Spin-off 7: RFC 07D244000 Asset value: 07D245000 Liability value: 07D246000 Social capital value: 07D247000 Spin-off 8: RFC 07D248000 Asset value: 07D249000 Liability value: 07D250000 Social capital value: 07D251000 Spin-off 9: RFC 07D252000 Asset value: 07D253000 Liability value: 07D254000 Social capital value: 07D255000 Spin-off 10: RFC 07D256000 Asset value: 07D257000 Liability value: 07D258000 Social capital value: 07D259000 Spin-off: RFC 07D260000 Asset value: 07D261000 Liability value: 07D262000 Social capital value: In case of liquidation, indicate: 07D263000 Start date of the liquidation. Indicate the name or denomination or corporate name and RFC of the liquidator: 07D264000 (liquidator 1 specify name denomination or corporate name). 07D265000 (liquidator 2 specify name denomination or corporate name). 07D266000 (liquidator 3 specify name denomination or corporate name).

412 OFFICIAL GAZETTE Monday, January 29, 2024 07D267000 Maintained investments through trusts for the acquisition or construction of real estate (FIBRAS). 07D268000 In the affirmative case of the previous index, complied with all the requirements provided for in articles 187 and 188 of the LISR. 07D269000 Was part of a trust for the acquisition or construction of real estate (fibra). 07D270000 In the affirmative case of the previous index, complied with all the requirements provided for in articles 187 and 188 of the LISR. Credits 07D271000 Has the supporting documentation of the payment of the ISR paid in the foreign country that you credited. 07D272000 Verified that the tax paid abroad and credited in the exercise, effectively corresponds to an Income Tax for which you have right to its credit, in accordance with the general rules issued by the Tax Administration Service. 07D273000 The credited tax was paid directly by the taxpayer in the foreign country. 07D274000 Complies with the requirements established in article 5 of the LISR to credit the ISR paid abroad. 07D275000 Amount of ISR paid abroad derived from dividends or profits received from residents abroad. 07D276000 Amount of ISR paid abroad from source of wealth in the foreign country. 07D277000 Amount of non-creditable and non-deductible ISR in terms of article 5 of the LISR. 07D278000 Regarding an Income Tax paid by companies residing abroad, consequence of a payment of dividends or profits distributed in favor of the taxpayer, verified that they had been met all and each of the requirements provided for in the applicable tax regulation for its credit. 07D279000 Indicate the country where the companies residing abroad paid the Income Tax that the taxpayer credits (1). 07D280000 Indicate the country where the companies residing abroad paid the Income Tax that the taxpayer credits (2). 07D281000 Indicate the country where the companies residing abroad paid the Income Tax that the taxpayer credits (3). 07D282000 Credits only the Income Tax paid abroad in the exercise. 07D283000 Indicate if you credit a remainder of the Income Tax paid abroad corresponding to previous exercises. Preferential Tax Regimes 07D284000 Carried out operations with preferential tax regimes, through entities or legal figures abroad that are fiscally transparent in the foreign country. (in the affirmative case must fill out annex 19). 07D285000 Has a transfer pricing study for the operations carried out. 07D286000 Total of accumulative or taxable income in the exercise from REFIPRES. 07D287000 Credited tax paid in REFIPRES. 07D288000 Amount of the credit of tax paid abroad.

Monday, January 29, 2024 OFFICIAL GAZETTE 413 07D289000 Complied with all the requirements to apply ISR of withholding from REFIPRES. 07D290000 Amount of the credit of Withheld Income Tax. 07D291000 Indicate if you declared tax on income subject to REFIPRES. 07D292000 Amount of tax on income subject to REFIPRES. 07D293000 Amount of dividends or profits subject to preferential tax regimes in terms of the tenth paragraph of article 177 LISR. Withholdings and/or joint liability 07D294000 The taxpayer made any payment to a resident abroad, in which the ISR that corresponded to said resident abroad, was covered by the taxpayer itself. 07D295000 Applied what is provided for in article 1.13. of the Decree published in the DOF on December 26, 2013. 07D296000 Applied any treaty to avoid double taxation. In the affirmative case: 07D297000 Has the necessary documentation to prove the residence of the country in question, in terms of article 4 of the LISR. 07D298000 Complied with all the requirements to apply a preferential withholding rate. 07D299000 Applied what is provided for in article 1.4. of the Decree published in the DOF on December 26, 2013. Value Added Tax Credit (IVA) Complied with the following credit requirements for the Value Added Tax: 07D300000 Regarding the Value Added Tax transferred that had been withheld in accordance with article 1o.-A of this Law, said withholding had been paid in terms and deadlines established (for the purposes of article 5o., fraction IV of the LIVA). Application of Fiscal Stimuli 07D301000 Applied what is provided for for the purposes of article 2.2. of the Decree published in the DOF on December 26, 2013. Decree of fiscal stimuli northern border region In matters of Income Tax 07D302000 Opted to apply the fiscal stimulus in matters of ISR of the Decree of fiscal stimuli northern border region, published in the DOF on December 31, 2018 (in the affirmative case must fill out from index 07140122000000 to 07140150000000 of annex 14).

414 DIARIO OFICIAL Lunes 29 de enero de 2024 07D303000 Indicate the percentage that the income of the immediate previous fiscal year obtained in the northern border region represents, with respect to the total income obtained outside of this. 07D304000 Is registered in the beneficiary registry of the incentive for the northern border region. 07D305000 Number of the authorization letter to apply the ISR fiscal incentive. 07D306000 Date of authorization to apply the ISR fiscal incentive. 07D307000 Number or registration key in the beneficiary registry of the incentive for the northern border region. 07D308000 Ceased to apply the ISR fiscal incentive indicated in the Decree of fiscal incentives for the northern border region, published in the DOF on December 31, 2018. 07D309000 In case of an affirmative answer to the previous question, indicate the reason why the ISR fiscal incentive ceased to be applied. 07D310000 Date on which the ISR fiscal incentive ceased to be applied due to any of the aforementioned circumstances. 07D311000 Submitted, no later than the month following that in which the cancellation was requested, the complementary declarations of provisional payments in which the incentive was applied and, where applicable, made the payment of the corresponding ISR. In case the answer to the previous question is affirmative, indicate the month of the corrected provisional payment, the date of submission of the complementary declarations submitted, and the amount paid: 07D312000 (1) Corresponding to the month of: 07D313000 (1) Date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 07D314000 (1) Amount paid in the complementary declaration. 07D315000 (2) Corresponding to the month of: 07D316000 (2) Date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 07D317000 (2) Amount paid in the complementary declaration. 07D318000 (3) Corresponding to the month of: 07D319000 (3) Date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 07D320000 (3) Amount paid in the complementary declaration. 07D321000 (4) Corresponding to the month of: 07D322000 (4) Date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 07D323000 (4) Amount paid in the complementary declaration. 07D324000 (5) Corresponding to the month of: 07D325000 (5) Date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 07D326000 (5) Amount paid in the complementary declaration. 07D327000 (6) Corresponding to the month of: 07D328000 (6) Date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 07D329000 (6) Amount paid in the complementary declaration. 07D330000 (7) Corresponding to the month of: 07D331000 (7) Date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 07D332000 (7) Amount paid in the complementary declaration. 07D333000 (8) Corresponding to the month of:

Lunes 29 de enero de 2024 DIARIO OFICIAL 415 07D334000 (8) Date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 07D335000 (8) Amount paid in the complementary declaration. 07D336000 (9) Corresponding to the month of: 07D337000 (9) Date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 07D338000 (9) Amount paid in the complementary declaration. 07D339000 (10) Corresponding to the month of: 07D340000 (10) Date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 07D341000 (10) Amount paid in the complementary declaration. 07D342000 (11) Corresponding to the month of: 07D343000 (11) Date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 07D344000 (11) Amount paid in the complementary declaration. 07D345000 (12) Corresponding to the month of: 07D346000 (12) Date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 07D347000 (12) Amount paid in the complementary declaration. 07D348000 Indicate whether the applied fiscal incentive is for domicile, branch, establishment, or other. 07D349000 The age of the tax domicile, or of any branch, establishment, or other, in the northern border region is less than 18 months. 07D350000 Has a branch, agency, or any other establishment located within the border region, to which the Decree of fiscal incentives for the northern border region, published in the DOF on December 31, 2018, is applicable. 07D351000 Fell under the circumstances of article six, fraction XI of the Decree of fiscal incentives for the northern border region, published in the DOF on December 31, 2018. 07D352000 In addition to the northern border region incentive, applied another fiscal treatment that grants additional benefits or fiscal incentives, including exemptions or subsidies. In case the answer to the previous question is affirmative, indicate the following: 07D353000 Benefit obtained, derived from the application of the applied fiscal incentive. 07D354000 Amount of the benefit. 07D355000 Collaborated with the annual program of real-time verification referred to in article seven, second paragraph, fraction IV, of the Decree of fiscal incentives for the northern border region, published in the DOF on December 30, 2020. 07D356000 Date of submission of the annual collaboration report to the real-time verification program. 07D357000 Folio number in the receipt of submission of the annual collaboration report to the real-time verification program. 07D358000 Place of submission of the annual collaboration report to the real-time verification program.

416 DIARIO OFICIAL Lunes 29 de enero de 2024 In matters of Value Added Tax 07D359000 Opted to apply the IVA fiscal incentive indicated in the Decree of fiscal incentives for the northern border region, published in the DOF on December 31, 2018. 07D360000 Date of submission of the notice of application of the IVA fiscal incentive indicated in the Decree of fiscal incentives for the northern border region, published in the DOF on December 31, 2018. To what type of taxable acts or activities does the incentive apply: 07D361000 (a) sale of goods. 07D362000 (b) provision of independent services. 07D363000 (c) granting of the use or temporary enjoyment of goods. 07D364000 Ceased to apply the IVA fiscal incentive, indicated in the Decree of fiscal incentives for the northern border region, published in the DOF on December 31, 2018. 07D365000 Date on which the incentive in matters of IVA ceased to be applied. 07D366000 Fell under the circumstances of article thirteen, fraction IV of the Decree of fiscal incentives for the northern border region, published in the DOF on December 31, 2018. 07D367000 Is a natural or legal person with business activities obliged to make the withholding for the services referred to in article 1, fraction IV of the IVA Law. 07D368000 In case the answer to the previous question is affirmative, indicate whether you opted to make the withholding of IVA at the reduced rate of 3% of the value of the consideration effectively paid. In relation to the previous question, indicate the month to which it corresponds, the date of submission of the remittance of the withheld IVA, and the amount paid. 07D369000 (1) Corresponding to the month of: 07D370000 (1) Date of submission of the remittance of the withheld IVA. 07D371000 (1) Amount paid. 07D372000 (2) Corresponding to the month of: 07D373000 (2) Date of submission of the remittance of the withheld IVA. 07D374000 (2) Amount paid. 07D375000 (3) Corresponding to the month of: 07D376000 (3) Date of submission of the remittance of the withheld IVA. 07D377000 (3) Amount paid. 07D378000 (4) Corresponding to the month of: 07D379000 (4) Date of submission of the remittance of the withheld IVA. 07D380000 (4) Amount paid. 07D381000 (5) Corresponding to the month of: 07D382000 (5) Date of submission of the remittance of the withheld IVA. 07D383000 (5) Amount paid. 07D384000 (6) Corresponding to the month of: 07D385000 (6) Date of submission of the remittance of the withheld IVA. 07D386000 (6) Amount paid. 07D387000 (7) Corresponding to the month of: 07D388000 (7) Date of submission of the remittance of the withheld IVA. 07D389000 (7) Amount paid. 07D390000 (8) Corresponding to the month of:

Lunes 29 de enero de 2024 DIARIO OFICIAL 417 07D391000 (8) Date of submission of the remittance of the withheld IVA. 07D392000 (8) Amount paid. 07D393000 (9) Corresponding to the month of: 07D394000 (9) Date of submission of the remittance of the withheld IVA. 07D395000 (9) Amount paid. 07D396000 (10) Corresponding to the month of: 07D397000 (10) Date of submission of the remittance of the withheld IVA. 07D398000 (10) Amount paid. 07D399000 (11) Corresponding to the month of: 07D400000 (11) Date of submission of the remittance of the withheld IVA. 07D401000 (11) Amount paid. 07D402000 (12) Corresponding to the month of: 07D403000 (12) Date of submission of the remittance of the withheld IVA. 07D404000 (12) Amount paid. 07D405000 What is your functional currency. 07D406000 Is obliged to keep volumetric control. 07D407000 Is an importer of a specific sector. 07D408000 In case of an affirmative answer to the previous index, indicate which one. Decree of fiscal incentives southern border region In matters of Income Tax 07D409000 Opted to apply the ISR fiscal incentive of the Decree of fiscal incentives for the southern border region, published in the DOF on December 30, 2020 (in case of affirmative, must fill out from index 07140151000000 to 07140179000000 of annex 14). 07D410000 Indicate the percentage that the income of the immediate previous fiscal year obtained in the southern border region represents, with respect to the total income obtained outside of this. 07D411000 Is registered in the beneficiary registry of the incentive for the southern border region. 07D412000 Number of the authorization letter to apply the ISR fiscal incentive. 07D413000 Date of authorization to apply the ISR fiscal incentive. 07D414000 Number or registration key in the beneficiary registry of the incentive for the southern border region. 07D415000 Ceased to apply the ISR fiscal incentive indicated in the Decree of fiscal incentives for the southern border region, published in the DOF on December 30, 2020. 07D416000 In case of an affirmative answer to the previous question, indicate the reason why the ISR fiscal incentive ceased to be applied. 07D417000 Date on which the ISR fiscal incentive ceased to be applied due to any of the aforementioned circumstances. 07D418000 Submitted, no later than the month following that in which the cancellation was requested, the complementary declarations of provisional payments in which the incentive was applied and, where applicable, made the payment of the corresponding ISR.

418 DIARIO OFICIAL Lunes 29 de enero de 2024 In case the answer to the previous question is affirmative, indicate the month of the corrected provisional payment, the date of submission of the complementary declarations submitted, and the amount paid: 07D419000 (1) Corresponding to the month of: 07D420000 (1) Date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 07D421000 (1) Amount paid in the complementary declaration. 07D422000 (2) Corresponding to the month of: 07D423000 (2) Date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 07D424000 (2) Amount paid in the complementary declaration. 07D425000 (3) Corresponding to the month of: 07D426000 (3) Date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 07D427000 (3) Amount paid in the complementary declaration. 07D428000 (4) Corresponding to the month of: 07D429000 (4) Date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 07D430000 (4) Amount paid in the complementary declaration. 07D431000 (5) Corresponding to the month of: 07D432000 (5) Date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 07D433000 (5) Amount paid in the complementary declaration. 07D434000 (6) Corresponding to the month of: 07D435000 (6) Date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 07D436000 (6) Amount paid in the complementary declaration. 07D437000 (7) Corresponding to the month of: 07D438000 (7) Date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 07D439000 (7) Amount paid in the complementary declaration. 07D440000 (8) Corresponding to the month of: 07D441000 (8) Date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 07D442000 (8) Amount paid in the complementary declaration. 07D443000 (9) Corresponding to the month of: 07D444000 (9) Date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 07D445000 (9) Amount paid in the complementary declaration. 07D446000 (10) Corresponding to the month of: 07D447000 (10) Date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 07D448000 (10) Amount paid in the complementary declaration. 07D449000 (11) Corresponding to the month of: 07D450000 (11) Date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 07D451000 (11) Amount paid in the complementary declaration. 07D452000 (12) Corresponding to the month of: 07D453000 (12) Date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 07D454000 (12) Amount paid in the complementary declaration.

Lunes 29 de enero de 2024 DIARIO OFICIAL 419 07D455000 Indicate whether the applied fiscal incentive is for domicile, branch, establishment, or other. 07D456000 The age of the tax domicile, or of any branch, establishment, or other, in the southern border region is less than 18 months. 07D457000 Has a branch, agency, or any other establishment located within the border region, to which the Decree of fiscal incentives for the southern border region, published in the DOF on December 30, 2020, is applicable. 07D458000 Fell under the circumstances of article six, fraction XI of the Decree of fiscal incentives for the southern border region, published in the DOF on December 30, 2020. 07D459000 In addition to the southern border region incentive, applied another fiscal treatment that grants additional benefits or fiscal incentives, including exemptions or subsidies. In case the answer to the previous question is affirmative, indicate the following: 07D460000 Benefit obtained, derived from the application of the applied fiscal incentive. 07D461000 Amount of the benefit. 07D462000 Collaborated with the annual program of real-time verification for the purposes of article seven, second paragraph, fraction VI of the Decree of fiscal incentives for the southern border region, published in the DOF on December 30, 2020. 07D463000 Date of submission of the annual collaboration report to the real-time verification program. 07D464000 Folio number in the receipt of submission of the annual collaboration report to the real-time verification program. 07D465000 Place of submission of the annual collaboration report to the real-time verification program. In matters of Value Added Tax 07D466000 Opted to apply the IVA fiscal incentive indicated in the Decree of fiscal incentives for the southern border region, published in the DOF on December 30, 2020. 07D467000 Date of submission of the notice of application of the IVA fiscal incentive indicated in the Decree of fiscal incentives for the southern border region, published in the DOF on December 30, 2020. To what type of taxable acts or activities does the incentive apply: 07D468000 (a) sale of goods. 07D469000 (b) provision of independent services. 07D470000 (c) granting of the use or temporary enjoyment of goods. 07D471000 Ceased to apply the IVA fiscal incentive, indicated in the Decree of fiscal incentives for the southern border region, published in the DOF on December 30, 2020. 07D472000 Date on which the incentive in matters of IVA ceased to be applied. 07D473000 Fell under the circumstances of article twelve, fraction V of the Decree of fiscal incentives for the southern border region, published in the DOF on December 30, 2020.

420 DIARIO OFICIAL Lunes 29 de enero de 2024 07D474000 Is a natural or legal person with business activities obliged to make the withholding for the services for the purposes of article 1, fraction IV of the IVA Law. 07D475000 In case the answer to the previous question is affirmative, indicate whether you opted to make the withholding of IVA at the reduced rate of 3% of the value of the consideration effectively paid. In relation to the previous question, indicate the dates of submission of the remittance of the withheld IVA and the amounts paid 07D476000 (1) Corresponding to the month of: 07D477000 (1) Date of submission of the remittance of the withheld IVA. 07D478000 (1) Amount paid. 07D479000 (2) Corresponding to the month of: 07D480000 (2) Date of submission of the remittance of the withheld IVA. 07D481000 (2) Amount paid. 07D482000 (3) Corresponding to the month of: 07D483000 (3) Date of submission of the remittance of the withheld IVA. 07D484000 (3) Amount paid. 07D485000 (4) Corresponding to the month of: 07D486000 (4) Date of submission of the remittance of the withheld IVA. 07D487000 (4) Amount paid. 07D488000 (5) Corresponding to the month of: 07D489000 (5) Date of submission of the remittance of the withheld IVA. 07D490000 (5) Amount paid. 07D491000 (6) Corresponding to the month of: 07D492000 (6) Date of submission of the remittance of the withheld IVA. 07D493000 (6) Amount paid. 07D494000 (7) Corresponding to the month of: 07D495000 (7) Date of submission of the remittance of the withheld IVA. 07D496000 (7) Amount paid. 07D497000 (8) Corresponding to the month of: 07D498000 (8) Date of submission of the remittance of the withheld IVA. 07D499000 (8) Amount paid. 07D500000 (9) Corresponding to the month of: 07D501000 (9) Date of submission of the remittance of the withheld IVA. 07D502000 (9) Amount paid. 07D503000 (10) Corresponding to the month of: 07D504000 (10) Date of submission of the remittance of the withheld IVA. 07D505000 (10) Amount paid. 07D506000 (11) Corresponding to the month of: 07D507000 (11) Date of submission of the remittance of the withheld IVA. 07D508000 (11) Amount paid. 07D509000 (12) Corresponding to the month of: 07D510000 (12) Date of submission of the remittance of the withheld IVA. 07D511000 (12) Amount paid. 07D512000 What is your functional currency. 07D513000 Is obliged to keep volumetric control. 07D514000 Is an importer of a specific sector. 07D515000 In case of an affirmative answer to the previous index, indicate which one.

Lunes 29 de enero de 2024 DIARIO OFICIAL 421 Index Concept Informative Data 1.- Balance sheet For the fiscal years ended December 31, 2023 and 2022 2023 2022 (Amounts in pesos) Asset Liquidity 07010000000000 Cash, foreign banknotes and coins. 07010001000000 Banks. Other liquidity 07010002000000 Immediate collection documents. 07010003000000 Remittances in transit. 07010004000000 Minted fine metals. 07010005000000 Total of other liquidity. 07010006000000 Restricted liquidity or given as collateral. 07010007000000 Total liquidity. Investments in securities 07010008000000 Titles for trading. 07010009000000 Available-for-sale titles. 07010010000000 Held-to-maturity titles. 07010011000000 Other investments in securities. 07010012000000 Total investments in securities. 07010013000000 Receivables from repurchase agreements (debit balance). 07010014000000 Accounts receivable (net). 07010015000000 Unpaid Value Added Tax. 07010016000000 Adjudicated assets. 07010017000000 Real estate, furniture and equipment (net).

422 DIARIO OFICIAL Lunes 29 de enero de 2024 07010018000000 Permanent investments. 07010019000000 Long-term assets available for sale. Deferred taxes and PTU 07010020000000 Deferred ISR. 07010021000000 Deferred PTU. 07010022000000 Total deferred taxes and PTU. Other assets 07010023000000 Deferred charges. 07010024000000 Prepayments. 07010025000000 Intangibles. 07010026000000 Other short and long-term assets. 07010027000000 Total other assets. 07010028000000 Total assets. Liability and equity Liability Bank loans and from other entities 07010029000000 Short-term. 07010030000000 Long-term. 07010031000000 Total bank loans and from other entities. Loans from shareholders 07010032000000 Short-term. 07010033000000 Long-term. 07010034000000 Total loans from shareholders. Sold collateral 07010035000000 Repurchase agreements (credit balance). 07010036000000 Other sold collateral. 07010037000000 Total sold collateral.

Lunes 29 de enero de 2024 DIARIO OFICIAL 423 Other accounts payable Contributions payable 07010038000000 Income Tax. 07010039000000 Asset Tax. 07010040000000 Value Added Tax. 07010041000000 Special Tax on Production and Services. 07010042000000 Tax on New Cars. 07010043000000 Local Taxes. 07010044000000 Social security fees. 07010045000000 INFONAVIT contributions. 07010046000000 SAR contributions. 07010047000000 Other taxes and contributions. 07010048000000 Total contributions payable. 07010049000000 Workers' participation in profits payable. 07010050000000 Contributions for future capital increases pending formalization in a shareholders' meeting. 07010051000000 Creditors for liquidation of operations. 07010052000000 Creditors for collateral received in cash. 07010053000000 Other creditors and other accounts payable. 07010054000000 Total other accounts payable. 07010055000000 Uncollected Value Added Tax. Deferred taxes and PTU 07010056000000 Deferred ISR. 07010057000000 Deferred PTU. 07010058000000 Total deferred taxes and PTU. 07010059000000 Deferred credits and advance collections. 07010060000000 Total liability. Equity Contributed capital 07010061000000 Share capital. 07010062000000 Contributions for future capital increases formalized in a shareholders' meeting. 07010063000000 Share premium. 07010064000000 Other contributed capital accounts. 07010065000000 Total contributed capital.

424 OFFICIAL GAZETTE Monday, January 29, 2024 Earned capital 07010066000000 Capital reserves. 07010067000000 Results from prior periods. 07010068000000 Results from valuation of available-for-sale securities. 07010069000000 Results from holding non-monetary assets (by valuation of fixed assets). 07010070000000 Other earned capital accounts. 07010071000000 Net profit. 07010072000000 Net loss. 07010073000000 Total earned capital. 07010074000000 Total stockholders' equity. 07010075000000 Total liabilities and stockholders' equity. Off-balance sheet accounts 07010076000000 Traveler's checks on consignment. 07010077000000 Transfers in transit. 07010078000000 Contingent assets and liabilities. 07010079000000 Currencies to be delivered for deferred sales. 07010080000000 Currencies to be received for deferred purchases. 07010081000000 Currency position. 07010082000000 Collateral received by the entity. 07010083000000 Collateral received and sold by the entity. 07010084000000 Operations on behalf of third parties. 07010085000000 Documents for collection (except good collection). 07010086000000 Other registration accounts. 07010087000000 Total off-balance sheet accounts. The attached notes are an integral part of this financial statement.

Monday, January 29, 2024 OFFICIAL GAZETTE 425 This annex consists of 8 columns and is divided into two parts. Part I Index Concept Data to be provided 2.- Income statement For the periods from January 1 to December 31, 2023 and 2022 Total 2023 Related parties 2023 (figures in pesos) Note: To fill out this annex, it is necessary to first capture the information from annex 5. 07020000000000 Result from foreign exchange transactions. 07020001000000 Result from foreign exchange valuation. 07020002000000 Interest income. Less: 07020003000000 Interest expenses. Plus: less: 07020004000000 Net monetary position result (financial margin). 07020005000000 Financial margin. Plus: 07020006000000 Commissions and fees charged. Less: 07020007000000 Commissions and fees paid. Plus: less: 07020008000000 Intermediation result. 07020009000000 Other operating income (expenses).

426 OFFICIAL GAZETTE Monday, January 29, 2024 Less: 07020010000000 Administrative expenses. 07020011000000 Operating profit. 07020012000000 Operating loss. Plus: less: 07020013000000 Share in the result of unconsolidated subsidiaries and associates. 07020014000000 Profit before income tax. 07020015000000 Loss before income tax. Less: 07020016000000 Income tax incurred. 07020017000000 Deferred income tax. 07020018000000 Others. 07020019000000 Profit before discontinued operations. 07020020000000 Loss before discontinued operations. Plus: less: 07020021000000 Discontinued operations. 07020022000000 Net profit. 07020023000000 Net loss. The attached notes are an integral part of this financial statement. Part II Data to be provided Unrelated parties 2023 Total 2022 Related parties 2022 Unrelated parties 2022

Monday, January 29, 2024 OFFICIAL GAZETTE 427 This annex consists of 14 columns and is divided into three parts. Part I Index Concept Data to be provided 3.- Statement of changes in stockholders' equity For the periods ended December 31, 2023 and 2022 Contributed capital: social capital Contributed capital: contributions for future increases in capital formalized in shareholders' meeting (figures in pesos) 07030000000000 (initial balances of stockholders' equity). Movements inherent to decisions of shareholders 07030001000000 Subscription of shares. 07030002000000 Capitalization of profits. 07030003000000 Establishment of reserves. 07030004000000 Transfer of net results to results of prior periods. 07030005000000 Payment of dividends. 07030006000000 Others. 07030007000000 Total. Movements inherent to recognition of comprehensive income 07030008000000 Net profit. 07030009000000 Net loss. 07030010000000 Result from valuation of securities available for sale. 07030011000000 Result from holding non-monetary assets (by valuation of fixed assets). 07030012000000 Others. 07030013000000 Total. 07030014000000 (balance as of December 31, 2022). Movements inherent to decisions of shareholders 07030015000000 Subscription of shares. 07030016000000 Capitalization of profits.

428 OFFICIAL GAZETTE Monday, January 29, 2024 07030017000000 Establishment of reserves. 07030018000000 Transfer of net results to results of prior periods. 07030019000000 Payment of dividends. 07030020000000 Others. 07030021000000 Total. Movements inherent to recognition of comprehensive income 07030022000000 Net profit. 07030023000000 Net loss. 07030024000000 Result from valuation of securities available for sale. 07030025000000 Result from holding non-monetary assets (by valuation of fixed assets). 07030026000000 Others. 07030027000000 Total. 07030028000000 (balance as of December 31, 2023). The attached notes are an integral part of this financial statement. Part II Data to be provided Contributed capital: premium on sale of shares Contributed capital: other accounts of contributed capital Earned capital: capital reserves Earned capital: results of prior periods Earned capital: result from valuation of securities available for sale Part III Data to be provided Earned capital: result from holding non-monetary assets (by valuation of fixed assets) Earned capital: other accounts of earned capital Earned capital: net profit Earned capital: net loss Total stockholders' equity

Monday, January 29, 2024 OFFICIAL GAZETTE 429 Index Concept Data to be provided 4.- Cash flow statement For the periods ended December 31, 2023 and 2022 2023 2022 (figures in pesos) 07040000000000 Net profit. 07040001000000 Net loss. Adjustments for items that do not involve cash flow: 07040002000000 Losses from impairment or effect of reversal of impairment associated with investment activities. 07040003000000 Depreciation of buildings, furniture and equipment. 07040004000000 Amortization of intangible assets. 07040005000000 Provisions. 07040006000000 Income tax incurred and deferred. 07040007000000 Share in the result of unconsolidated subsidiaries and associates. 07040008000000 Discontinued operations. 07040009000000 Other adjustments for items that do not involve cash flow. 07040010000000 Sum of adjustments for items that do not involve cash flow. Operating activities 07040011000000 Change in investments in securities. 07040012000000 Change in repo debtors. 07040013000000 Change in accounts receivable (net). 07040014000000 Change in adjudicated assets (net). 07040015000000 Change in other operating assets (net). 07040016000000 Change in bank loans and from other entities. 07040017000000 Change in shareholder loans. 07040018000000 Change in sold collateral. 07040019000000 Change in other operating liabilities. 07040020000000 Income tax collections (refunds). 07040021000000 Income tax payments. 07040022000000 Other items related to operating activities. 07040023000000 Net cash flows from operating activities. Investing activities 07040024000000 Collections from disposal of buildings, furniture and equipment. 07040025000000 Payments for acquisition of buildings, furniture and equipment. 07040026000000 Collections from disposal of subsidiaries and associates. 07040027000000 Payments for acquisition of subsidiaries and associates. 07040028000000 Collections from disposal of other permanent investments.

430 OFFICIAL GAZETTE Monday, January 29, 2024 07040029000000 Payments for acquisition of other permanent investments. 07040030000000 Cash dividend collections. 07040031000000 Payments for acquisition of intangible assets. 07040032000000 Collections from disposal of long-term assets available for sale. 07040033000000 Collections from disposal of other long-term assets. 07040034000000 Payments for acquisition of other long-term assets. 07040035000000 Other items related to investing activities. 07040036000000 Net cash flows from investing activities. Financing activities 07040037000000 Collections from issuance of shares. 07040038000000 Payments for repayment of social capital. 07040039000000 Cash dividend payments. 07040040000000 Payments associated with repurchase of own shares. 07040041000000 Other items related to financing activities. 07040042000000 Net cash flows from financing activities. 07040043000000 Net increase or decrease in cash and cash equivalents. Effects from changes in the value of cash and cash equivalents 07040044000000 Effect from conversion due to using different exchange rates for the conversion of the initial balance, final balance and cash flows. 07040045000000 Effect of variations in the exchange rate of cash and cash equivalents held or to be paid in foreign currency. 07040046000000 Effect on cash and cash equivalent balances from changes in their value resulting from fluctuations in their fair value. 07040047000000 Inflation effects associated with the balances and cash flows of any of the entities that make up the consolidated economic entity under an inflationary economic environment. 07040048000000 Other effects from changes in the value of cash and cash equivalents. 07040049000000 Total effects from changes in the value of cash and cash equivalents. 07040050000000 Cash and cash equivalents at the beginning of the period. 07040051000000 Cash and cash equivalents at the end of the period. The attached notes are an integral part of this financial statement.

Monday, January 29, 2024 OFFICIAL GAZETTE 431 Concept 4.1.- Notes to the financial statements This annex consists of 12 columns and is divided into three parts. Part I Index Concept Data to be provided 5.- Comparative analysis of income statement accounts For the periods ended December 31, 2023 and 2022 2023 2022 (figures in pesos) Result from foreign exchange transactions 07050000000000 From foreign exchange transactions. 07050001000000 From minted fine metals. 07050002000000 Others. 07050003000000 Increase from updating the result from foreign exchange transactions. 07050004000000 Total result from foreign exchange transactions. Result from foreign exchange valuation 07050005000000 From foreign exchange valuation. 07050006000000 From valuation of minted fine metals. 07050007000000 Others. 07050008000000 Increase from updating the result from foreign exchange valuation. 07050009000000 Total result from foreign exchange valuation. Interest income Interest on availability 07050010000000 Banks. 07050011000000 Restricted availability or given as guarantee. 07050012000000 Others. 07050013000000 Total interest on availability. Interest and yields in favor from investments in securities 07050014000000 From securities for trading. 07050015000000 From available-for-sale securities. 07050016000000 From held-to-maturity securities. 07050017000000 Others.

432 OFFICIAL GAZETTE Monday, January 29, 2024 07050018000000 Total interest and yields in favor from investments in securities. 07050019000000 Premiums and interest in favor in repo operations. 07050020000000 Premiums and interest in favor in securities lending. 07050021000000 Dividends from equity instruments. Profit from valuation 07050022000000 Profit from valuation changes. 07050023000000 Valuation of indexed instruments. 07050024000000 Valuation of UDIs items. 07050025000000 Others. 07050026000000 Total profit from valuation. 07050027000000 Increase from updating interest income. 07050028000000 Total interest income. Interest expenses 07050029000000 Premiums and interest in charge in repo operations. 07050030000000 Premiums and interest in charge in securities lending. 07050031000000 Interest on bank loans and from other entities. 07050032000000 Interest on shareholder loans. Loss from valuation 07050033000000 Loss from valuation changes. 07050034000000 Valuation of indexed instruments. 07050035000000 Valuation of UDIs items. 07050036000000 Others. 07050037000000 Total loss from valuation. 07050038000000 Others. 07050039000000 Increase from updating interest expenses. 07050040000000 Total interest expenses. Net monetary position result (financial margin) 07050041000000 Net monetary position result from positions generating financial margin (debit balance). 07050042000000 Net monetary position result from positions generating financial margin (credit balance).

Monday, January 29, 2024 OFFICIAL GAZETTE 433 07050043000000 Increase from updating the net monetary position result (financial margin). 07050044000000 Total net monetary position result (financial margin). Commissions and fees charged 07050045000000 Immediate collection documents and remittances. 07050046000000 Traveler's checks. 07050047000000 Fund transfers. 07050048000000 Distribution services of investment company shares. 07050049000000 Other commissions and fees charged. 07050050000000 Increase from updating commissions and fees charged. 07050051000000 Total commissions and fees charged. Commissions and fees paid 07050052000000 Fund transfers. 07050053000000 Received loans. 07050054000000 Other commissions and fees paid. 07050055000000 Increase from updating commissions and fees paid. 07050056000000 Total commissions and fees paid. Intermediation result Result from fair value valuation 07050057000000 Securities for trading. 07050058000000 Sold collateral. 07050059000000 Others. 07050060000000 Total result from fair value valuation. Loss from impairment or effect of reversal of impairment of securities 07050061000000 Available-for-sale securities. 07050062000000 Held-to-maturity securities. 07050063000000 Others. 07050064000000 Total loss from impairment or effect of reversal of impairment of securities.

434 OFFICIAL GAZETTE Monday, January 29, 2024 Result from securities transactions 07050065000000 Securities for trading. 07050066000000 Available-for-sale securities. 07050067000000 Held-to-maturity securities. 07050068000000 Others. 07050069000000 Total result from securities transactions. Transaction costs 07050070000000 For securities for trading. 07050071000000 Others. 07050072000000 Total transaction costs. 07050073000000 Result from sale of received collateral. 07050074000000 Increase from updating the result from intermediation. 07050075000000 Total result from intermediation. Other operating income (expenses) Recoveries 07050076000000 Taxes. 07050077000000 Other recoveries. 07050078000000 Total recoveries. 07050079000000 Financial cost for capitalizable lease. 07050080000000 Impacts on the estimate for uncollectability or difficult collection. Losses 07050081000000 Fraud. 07050082000000 Claims. 07050083000000 Other losses. 07050084000000 Total losses. Dividends from permanent investments 07050085000000 Dividends from other permanent investments. 07050086000000 Dividends from permanent investments in associates available for sale. 07050087000000 Others. 07050088000000 Total dividends from permanent investments.

Monday, January 29, 2024 OFFICIAL GAZETTE 435 07050089000000 Donations. 07050090000000 Loss from adjudication of assets. 07050091000000 Result from sale of adjudicated assets. 07050092000000 Result from valuation of adjudicated assets. Loss from impairment or effect of reversal of impairment 07050093000000 From real estate. 07050094000000 From goodwill. 07050095000000 From other permanent investments valued at cost. 07050096000000 From other long-term assets. 07050097000000 From other assets. 07050098000000 Total loss from impairment or effect of reversal of impairment. 07050099000000 Interest in charge for financing for acquisition of assets. 07050100000000 Profit from sale of buildings, furniture and equipment. 07050101000000 Loss from sale of buildings, furniture and equipment. 07050102000000 Cancellation of the estimate for uncollectability or difficult collection. 07050103000000 Cancellation of other liability accounts. 07050104000000 Interest in favor from loans to officials and employees. 07050105000000 Other items from operating income (expenses). 07050106000000 Net monetary position result originated from items not related to the financial margin. 07050107000000 Result from valuation of items not related to the financial margin. 07050108000000 Increase from updating other operating income (expenses). 07050109000000 Total other operating income (expenses). Administrative expenses 07050110000000 Short-term direct benefits. Net cost of the period derived from benefits to employees 07050111000000 Long-term direct benefits. Post-employment benefits 07050112000000 Pensions. 07050113000000 Seniority premium. 07050114000000 Other post-employment benefits. 07050115000000 Total post-employment benefits. Termination benefits 07050116000000 Termination benefits for reasons other than restructuring. 07050117000000 Termination benefits due to restructuring. 07050118000000 Total termination benefits. 07050119000000 Total net cost of the period derived from benefits to employees. Employee profit sharing 07050120000000 Employee profit sharing incurred. 07050121000000 Employee profit sharing deferred. 07050122000000 Estimate for non-recoverable deferred employee profit sharing. 07050123000000 Total employee profit sharing. 07050124000000 Wages, salaries and benefits to workers with disability and/or elderly. 07050125000000 Honoraria. 07050126000000 Rents. 07050127000000 Promotion and advertising expenses. 07050128000000 Taxes and various rights. 07050129000000 Non-deductible expenses. 07050130000000 Technology expenses. 07050131000000 Depreciations. 07050132000000 Amortizations. 07050133000000 Freight and hauling paid to individuals. 07050134000000 Freight and hauling paid to legal entities. 07050135000000 Loss from uncollectible credits. 07050136000000 Restaurant consumption. 07050137000000 Loss from financial derivative operations. 07050138000000 Deduction for food aid for workers. 07050139000000 Use or temporary enjoyment of cars with rechargeable electric batteries and electric cars with internal combustion engine or hydrogen-powered. 07050140000000 Deductible amount of payments made for the use or temporary enjoyment of cars. 07050141000000 Other administrative expenses. 07050142000000 Increase from updating administrative expenses. 07050143000000 Total administrative expenses.

Monday, January 29, 2024 OFFICIAL GAZETTE 437 Part II Data to be provided Related parties 2023 Unrelated parties 2023 Related parties 2022 Unrelated parties 2022 Part III Data to be provided Accruals or deductions for Income Tax 2023 Accruals or deductions for Income Tax 2022 Non-accruals or not subject to Income Tax (income) non-deductible (expenses) for Income Tax 2023 Non-accruals or not subject to Income Tax (income) non-deductible (expenses) for Income Tax 2022 This annex consists of 8 columns and is divided into two parts. Part I Index Concept Data to be provided 6.- List of contributions payable by the taxpayer as a direct subject or in their capacity as withholding agent For the period ended December 31, 2023 Taxable base Rate, tariff or quota (figures in pesos) Contributions payable by the taxpayer as a direct subject Income Tax (ISR) 07060000000000 Income Tax. 07060001000000 Other reductions of Income Tax. 07060002000000 Income Tax incurred in the period. 07060003000000 Amount pending applied in the period, from the tax incentive for projects in research and technological development authorized in prior periods. 07060004000000 Amount pending applied in the period, from the tax incentive for investment projects in the production of national cinematography from prior periods. 07060005000000 Amount pending applied in the period, from the tax incentive for investment projects in the arts from prior periods. 07060006000000 Incentive for investment projects in the production of national cinematography. 07060007000000 Incentive for investment projects in the arts. 07060008000000 Expenses and investments for "projects in research and technological development", applied in the 2023 period. 07060009000000 Expenses and investments for "projects in research and technological development", applied in the 2022 period. 07060010000000 Expenses and investments for "projects in research and technological development", applied in the 2021 period. 07060011000000 Expenses and investments for "projects in research and technological development", applied in the 2020 period.

438 OFFICIAL GAZETTE Monday, January 29, 2024 07060012000000 Expenses and investments for "research and technological development projects", applied in the 2019 fiscal year. 07060013000000 Expenses and investments for "research and technological development projects", applied in the 2018 fiscal year. 07060014000000 Expenses and investments for "research and technological development projects", applied in the 2017 fiscal year. 07060015000000 Expenses and investments for "research and technological development projects", applied in the 2016 fiscal year. 07060016000000 Expenses and investments for "research and technological development projects", applied in the 2015 fiscal year. 07060017000000 Expenses and investments for "research and technological development projects", applied in the 2014 fiscal year. 07060018000000 Amount pending to be applied for "research and technological development projects". 07060019000000 Incentive for investment in projects and programs for high-performance sports. 07060020000000 Amount pending to be applied for investment in projects and programs for high-performance sports. 07060021000000 Income obtained from government support. 07060022000000 Amount pending to be applied for the incentive for investment in fixed feeding equipment for electric vehicles. 07060023000000 Amount of the tax incentive for biodiesel and its mixtures. 07060024000000 Other incentives. 07060025000000 Total incentives. 07060026000000 Provisional payments made to the federation. 07060027000000 Withheld Income Tax (ISR) from the taxpayer. 07060028000000 Creditable ISR paid abroad. 07060029000000 Creditable ISR for dividends or distributed profits. 07060030000000 Other amounts owed. 07060031000000 Other amounts in favor. 07060032000000 Difference owed. 07060033000000 Difference in favor. 07060034000000 Income Tax owed for the fiscal year. 07060035000000 Tax incentive for Income Tax indicated in the Decree on tax incentives for the northern border region, published in the Official Gazette (DOF) on December 31, 2018, applied in the 2023 fiscal year. 07060036000000 Tax incentive for Income Tax indicated in the Decree on tax incentives for the southern border region, published in the Official Gazette (DOF) on December 30, 2020, applied in the 2023 fiscal year. 07060037000000 Income Tax paid in annual, normal, and complementary declarations. 07060038000000 Difference owed for the fiscal year. 07060039000000 ISR paid in excess applied against the IETU. 07060040000000 Balance in favor for the fiscal year. Other data 07060041000000 Income Tax on income subject to preferential tax regimes. 07060042000000 Income Tax on distributed dividends not originating from CUFIN nor from CUFINRE. 07060043000000 Income Tax on distributed dividends originating from CUFINRE.

Monday, January 29, 2024 OFFICIAL GAZETTE 439 Value Added Tax (VAT) 07060044000000 Value of acts or activities taxed at the 16% rate. 07060045000000 Value of acts or activities taxed at the 0% rate. 07060046000000 Sum of the value of taxed acts or activities. 07060047000000 Value of acts or activities for which payment is not required (exempt). 07060048000000 Total value of acts or activities. 07060049000000 Value of acts or activities not subject to tax. 07060050000000 Sum of VAT accrued during the months of the fiscal year. 07060051000000 Sum of creditable VAT during the months of the fiscal year without including balances in favor. 07060052000000 Tax incentive for Value Added Tax indicated in the Decree on tax incentives for the northern border region, published in the Official Gazette (DOF) on December 31, 2018, applied in the 2023 fiscal year. 07060053000000 Tax incentive for Value Added Tax indicated in the Decree on tax incentives for the southern border region, published in the Official Gazette (DOF) on December 30, 2020, applied in the 2023 fiscal year. 07060054000000 Sum of compensations applied to VAT from other federal contributions during the months of the fiscal year. 07060055000000 Sum of credits of VAT balances in favor. 07060056000000 Sum of VAT refunded during the months of the fiscal year. 07060057000000 Credit of VAT for investments or expenses in pre-operational periods (for the purposes of articles 5, fraction VI and 5-B, second paragraph of the VAT Law). 07060058000000 Increase in VAT for investments or expenses in pre-operational periods (for the purposes of articles 5, fraction VI and 5-B, second paragraph of the VAT Law). 07060059000000 Refund of VAT for investments or expenses in pre-operational periods (for the purposes of articles 5, fraction VI and 5-B, second paragraph of the VAT Law). 07060060000000 Amount of information technology services provided abroad considered as exported and subject to the 0% VAT rate (for the purposes of article 29, fraction IV, subsection i) of the VAT Law). Special Tax on Production and Services (IEPS) 07060061000000 Value of acts or activities taxed at the 30% rate (gambling and lotteries). 07060062000000 Sum of IEPS accrued during the months of the fiscal year.

440 OFFICIAL GAZETTE Monday, January 29, 2024 07060063000000 Sum of compensations applied to IEPS from other federal contributions during the months of the fiscal year. 07060064000000 Biodiesel and its mixtures referred to in fraction I of subsection a, of article 16 of the 2023 Fiscal Law (LIF). 07060065000000 Biodiesel and its mixtures referred to in fraction IV of subsection a, of article 16 of the 2023 Fiscal Law (LIF). Taxes on Foreign Trade 07060066000000 General import tax. 07060067000000 General export tax. 07060068000000 Total taxes on foreign trade. Social Security Contributions 07060069000000 Worker-employer quotas to the IMSS. 07060070000000 Contributions to INFONAVIT. 07060071000000 Contributions to retirement insurance. Rights for services provided 07060072000000 National Banking and Securities Commission (CNBV). 07060073000000 The National Institute of Migration (INM) - visitor without permission to perform remunerated activities (for the purposes of article 8, fraction I of the Federal Law on Rights). 07060074000000 The National Institute of Migration (INM) - migratory services (for the purposes of article 12 of the Federal Law on Rights). 07060075000000 Others specify concept. Contributions from which one is a withholding agent: Income Tax (ISR) For payments to residents in the country 07060076000000 For salaries. 07060077000000 Fees at 35% art. 96 of the ISR Law. 07060078000000 Prizes. 07060079000000 Fees at 10%. 07060080000000 Leasing at 10%. 07060081000000 Alienation of other goods at 20%. 07060082000000 Interest at 0.08%, on the amount of capital. 07060083000000 Interest at 20%. 07060084000000 Commissions. 07060085000000 Interest and exchange gain at 35%. 07060086000000 For dividends at 10%. 07060087000000 Others. 07060088000000 Total ISR withheld from residents in the country.

Monday, January 29, 2024 OFFICIAL GAZETTE 441 For payments to residents abroad 07060089000000 Salaries at 15%. 07060090000000 Salaries at 30%. 07060091000000 Pensions, annuities and other concepts at 15%. 07060092000000 Pensions, annuities and other concepts at 30%. 07060093000000 Fees at 25%. 07060094000000 Royalties at 5%. 07060095000000 Royalties at 10%. 07060096000000 Royalties at 25%. 07060097000000 Royalties at 35%. 07060098000000 Technical assistance. 07060099000000 Mediation. 07060100000000 Real estate leasing. 07060101000000 Furniture leasing at 25%. 07060102000000 Exchange of public debt for capital. 07060103000000 Financial leasing. 07060104000000 Prizes. 07060105000000 Time-sharing tourist service. 07060106000000 Interest at 4.9%. 07060107000000 Interest at 10%. 07060108000000 Interest at 15%. 07060109000000 Interest at 21%. 07060110000000 Interest at 35%. 07060111000000 Alienation of real estate. 07060112000000 Alienation of shares. 07060113000000 Financial operations derived from capital. 07060114000000 Financial operations derived from debt. 07060115000000 Construction of work, installation, maintenance or assembly on real estate. 07060116000000 Charter party contract. 07060117000000 Public, artistic and sporting events. 07060118000000 For dividends at 10%. 07060119000000 Others. 07060120000000 Total ISR withheld from residents abroad. Value Added Tax (VAT) 07060121000000 Independent personal services provided by individuals. 07060122000000 Use or temporary enjoyment of goods provided or granted by individuals. 07060123000000 Land freight transport services provided by individuals or corporations. 07060124000000 Services provided by individual commission agents. 07060125000000 Acquisition, or use or temporary enjoyment of tangible goods, that are alienated or granted by residents abroad without a permanent establishment in the country. 07060126000000 Others. 07060127000000 Total VAT withheld.

442 OFFICIAL GAZETTE Monday, January 29, 2024 Other withheld contributions 07060128000000 Special Tax on Production and Services withheld. 07060129000000 Others. Compensations made and refunds obtained Compensations made during the fiscal year from balances in favor originating from: At historical value: 07060130000000 Value Added Tax. 07060131000000 Income Tax. 07060132000000 Other federal contributions. At updated value: 07060133000000 Value Added Tax. 07060134000000 Income Tax. 07060135000000 Other federal contributions. Compensations made during the fiscal year applied to: 07060136000000 Own Value Added Tax originating from Own Value Added Tax. 07060137000000 Own Income Tax originating from Own Income Tax. 07060138000000 Other federal contributions. Refunds obtained in the fiscal year 07060139000000 Other federal contributions. From: 07060140000000 Value Added Tax. 07060141000000 Income Tax. 07060142000000 Other federal contributions. Part II Data to provide Contribution determined by audit owed or in favor Contribution owed or balance in favor determined by the taxpayer Difference Differences not investigated by audit non-material

Monday, January 29, 2024 OFFICIAL GAZETTE 443 Concept 6.1.- Declaration This annex consists of 14 columns and is divided into three parts. Part I Index Concept Data to provide 7.- List of contributions to pay As of December 31, 2023 Amount corresponding to the audited fiscal year Amount originating from previous years (Figures in pesos) Income Tax accrued as direct subject 07070000000000 Determined by the taxpayer (of the fiscal year). 07070001000000 Difference determined by the taxpayer (of the audited fiscal year). Provisional and/or definitive payments determined by the taxpayer for the concept of: Income Tax own provisional payments 07070002000000 Corresponding to the month of: Income Tax for salaries and in general for the provision of a subordinate personal service in its capacity as withholding agent 07070003000000 Corresponding to the month of: Income Tax for payment of fees in its capacity as withholding agent 07070004000000 Corresponding to the month of: Income Tax for payment of leases in its capacity as withholding agent 07070005000000 Corresponding to the month of:

444 OFFICIAL GAZETTE Monday, January 29, 2024 Income Tax for payment of interest in its capacity as withholding agent 07070006000000 Corresponding to the month of: Income Tax (other withholdings to residents in Mexico) in its capacity as withholding agent 07070007000000 Corresponding to the month of: Income Tax on dividends as direct subject 07070008000000 Corresponding to the month of: Income Tax preferential tax regimes as direct subject 07070009000000 Corresponding to the fiscal year of: Income Tax for payments to abroad in its capacity as withholding agent 07070010000000 Corresponding to the month of: Information determined by the contributor: Tax on Assets as direct subject 07070011000000 Corresponding to the fiscal year of: (specify the fiscal year) Value Added Tax accrued as direct subject 07070012000000 Corresponding to the month of: Value Added Tax in its capacity as withholding agent 07070013000000 Corresponding to the month of: Special Tax on Production and Services accrued as direct subject 07070014000000 Corresponding to the month of:

Monday, January 29, 2024 OFFICIAL GAZETTE 445 Special Tax on Production and Services in its capacity as withholding agent 07070015000000 Corresponding to the month of: Tax on New Automobiles 07070016000000 Corresponding to the month of: Contributions to the Mexican Institute of Social Security 07070017000000 Corresponding to the month of: Contributions to the Institute of the National Fund for Housing for Workers 07070018000000 Corresponding to the bimonthly period of: Contributions to retirement insurance 07070019000000 Corresponding to the bimonthly period of: Local Taxes 07070020000000 Corresponding to the month of: Payroll Tax 07070021000000 Corresponding to the month of: Rights for services provided 07070022000000 The National Banking and Securities Commission (CNBV), corresponding to the month of: 07070023000000 The National Institute of Migration (INM) - visitor without permission to perform remunerated activities (for the purposes of article 8, fraction I of the Federal Law on Rights). 07070024000000 The National Institute of Migration (INM) - migratory services (for the purposes of article 12 of the Federal Law on Rights). 07070025000000 Others specify concept and period to which it corresponds: Other contributions 07070026000000 Specify concept and period to which it corresponds:

446 OFFICIAL GAZETTE Monday, January 29, 2024 Differences not considered by the contributor in the audited fiscal year: 07070027000000 Difference determined by audit not considered by the contributor (of the audited fiscal year). Income Tax provisional payments 07070028000000 Corresponding to the month of: Income Tax withholdings to residents in Mexico 07070029000000 Corresponding to the month of: Income Tax withholdings to residents abroad 07070030000000 Corresponding to the month of: Income Tax on dividends 07070031000000 Corresponding to the month of: Income Tax preferential tax regimes as direct subject 07070032000000 Corresponding to the fiscal year Value Added Tax as direct subject 07070033000000 Corresponding to the month of: Value Added Tax in its capacity as withholding agent 07070034000000 Corresponding to the month of: Special Tax on Production and Services as direct subject 07070035000000 Corresponding to the month of: Special Tax on Production and Services in its capacity as withholding agent 07070036000000 Corresponding to the month of:

Monday, January 29, 2024 OFFICIAL GAZETTE 447 Tax on New Automobiles 07070037000000 Corresponding to the month of: Contributions to the Mexican Institute of Social Security 07070038000000 Corresponding to the month of: Contributions to the Institute of the National Fund for Housing for Workers 07070039000000 Corresponding to the bimonthly period of: Contributions to retirement insurance 07070040000000 Corresponding to the bimonthly period of: Local Taxes 07070041000000 Corresponding to the month of: Rights 07070042000000 Corresponding to the right. Other contributions 07070043000000 Specify concept and period to which it corresponds: 07070044000000 Total. Part II Data to provide Total of contributions to pay Amount of the contribution in litigation Date of payment Credit Institution or SAT Number of the Operation Part III Data to provide Payment in installments (data from the free writing): folio number Payment in installments (data from the free writing): date of presentation Payment in installments (data from the free writing): receiving administration Authorization letter for payment in installments: number Authorization letter for payment in installments: date

448 OFFICIAL GAZETTE Monday, January 29, 2024 Index Concept Data to provide 8.- Reconciliation between accounting and fiscal result for purposes of Income Tax For the fiscal year ended December 31, 2023 2023 2022 (figures in pesos) 07080000000000 Net profit. 07080001000000 Net loss. Plus-minus: 07080002000000 Effect of inflation of NIF B-10. 07080003000000 Result from favorable monetary position. 07080004000000 Result from unfavorable monetary position. 07080005000000 Historical net profit. 07080006000000 Historical net loss. Plus: 07080007000000 Non-accounting fiscal income. Plus: 07080008000000 Non-fiscal accounting deductions. Minus: 07080009000000 Fiscal deductions not accounting. Minus: 07080010000000 Non-fiscal accounting income. 07080011000000 Fiscal loss before loss on alienation of shares. 07080012000000 Fiscal profit before loss on alienation of shares. 07080013000000 Loss on alienation of shares. 07080014000000 Fiscal loss before PTU paid in the fiscal year. 07080015000000 Fiscal profit before PTU paid in the fiscal year. Plus or minus: 07080016000000 PTU paid in the fiscal year.

Monday, January 29, 2024 OFFICIAL GAZETTE 449 07080017000000 Fiscal loss of the fiscal year. 07080018000000 Fiscal profit of the fiscal year. 07080019000000 Additional deduction for the first employment incentive of the fiscal year (for the purposes of article ninth fraction XXXVII of the transitional provisions of the ISR Law for 2014). 07080020000000 Amortization of losses from previous fiscal years. 07080021000000 Fiscal result. Non-accounting fiscal income 07080022000000 Accumulable annual inflation adjustment. 07080023000000 Fiscal profit on alienation of real estate. 07080024000000 Fiscal profit from capital reimbursement. 07080025000000 Fiscal profit on alienation of shares and/or intangibles. 07080026000000 Fiscal profit on alienation of furniture and equipment. 07080027000000 Effectively collected late interest. 07080028000000 Customer advances. 07080029000000 Fiscal exchange gain. 07080030000000 Fiscal profit on alienation of adjudicated goods. 07080031000000 Fiscal profit in trusts. 07080032000000 Transfer pricing adjustment. 07080033000000 Result from liquidation of cash derivative operations. 07080034000000 Result from liquidation of in-kind derivative operations. 07080035000000 Result from foreign currency purchase and sale. 07080036000000 Other non-accounting fiscal income. 07080037000000 Total. Non-fiscal accounting deductions 07080038000000 ISR of corporations. 07080039000000 Profit sharing. 07080040000000 Expenses for client entertainment. 07080041000000 Donations. 07080042000000 Fines, indemnities and conventional penalties. 07080043000000 Accounting depreciation. 07080044000000 Expenses for cars not indispensable for the purposes of the business. 07080045000000 Value Added Tax. 07080046000000 Accounting loss on alienation of real estate. 07080047000000 Accounting loss on alienation of shares and/or intangibles. 07080048000000 Fees and rents to individuals not paid at the close of the fiscal year. 07080049000000 Non-deductible estimate for write-down of values.

450 OFFICIAL GAZETTE Monday, January 29, 2024 07080050000000 Rents paid for financial leasing. 07080051000000 Accounting amortization of technology transfer. 07080052000000 Loss in subsidiary participation. 07080053000000 Accrued interest exceeding market value and late interest paid or unpaid. 07080054000000 Non-deductible expenses. 07080055000000 Fines. 07080056000000 Accounting loss on alienation of furniture and equipment. 07080057000000 Various losses. 07080058000000 Accounting amortization. 07080059000000 Accounting exchange loss. 07080060000000 Estimates. 07080061000000 Accounting loss on alienation of adjudicated goods. 07080062000000 Accounting loss in trusts. 07080063000000 Accounting loss in joint venture. 07080064000000 Proportion of payments that are exempt income for the worker. 07080065000000 Non-deductible transactions with related parties. 07080066000000 Other non-fiscal accounting deductions. 07080067000000 Total. The non-deductible items are accounted for in: 07080068000000 Interest paid. 07080069000000 Administrative expenses. 07080070000000 ISR and PTU accrued. 07080071000000 ISR and PTU deferred. Accounting depreciation and amortization is integrated by: 07080072000000 Depreciations. 07080073000000 Amortizations. Fiscal deductions not accounting 07080074000000 Deductible annual inflation adjustment. 07080075000000 Fiscal loss on alienation of shares and/or intangibles. 07080076000000 Fiscal loss on alienation of real estate. 07080077000000 Fiscal depreciation. 07080078000000 Tax incentive for immediate deduction of investments. 07080079000000 Charges to provisions. 07080080000000 Charges to estimates. 07080081000000 Fees, rents and interest of individuals that affected the result of the previous fiscal year paid in this one. 07080082000000 Late interest effectively paid. 07080083000000 Loss from uncollectible credits.

Monday, January 29, 2024 OFFICIAL GAZETTE 451 07080084000000 Fiscal loss on the disposal of furniture and equipment. 07080085000000 Fiscal amortization. 07080086000000 Fiscal exchange loss. 07080087000000 Fiscal loss on the disposal of adjudicated assets. 07080088000000 Fiscal losses in trusts. 07080089000000 Additional deduction for donation of basic goods for human subsistence (for the purposes of Article 1.3 of the Decree published in the Official Gazette of the Federation on December 26, 2013). 07080090000000 Deduction of the additional 25% of the salary amount (for the purposes of Article 1.5 of the Decree published in the DOF on December 26, 2013 and Article 186 of the LISR). 07080091000000 Tax incentive for hiring persons with disabilities and/or elderly persons. 07080092000000 Deduction of Income Tax withheld from persons with disabilities and/or elderly persons. 07080093000000 Transfer pricing adjustment. 07080094000000 Net interest from previous years. 07080095000000 Net interest of the year. 07080096000000 Other non-accounting fiscal deductions. 07080097000000 Total. Non-fiscal accounting income 07080098000000 Income from dividends of residents in the country. 07080099000000 Accounting profit on disposal of real estate. 07080100000000 Accounting profit on disposal of shares and/or intangibles. 07080101000000 Accounting exchange gain. 07080102000000 Cancellation of estimates. 07080103000000 Cancellation of provisions. 07080104000000 Accrued late interest collected or not. 07080105000000 Profit in subsidiary participation. 07080106000000 Accumulated advance sales in the previous year and accrued in this one. 07080107000000 Accounting profit in trusts. 07080108000000 Accounting profit in joint venture. 07080109000000 Accounting profit on adjudicated assets. 07080110000000 Accounting profit on disposal of furniture and equipment. 07080111000000 Recovery of expenses considered non-deductible in previous years. 07080112000000 Tax credits and their update. 07080113000000 Credit portfolio recovery. 07080114000000 Other non-fiscal accounting income. 07080115000000 Total of non-fiscal accounting income.

452 OFFICIAL GAZETTE Monday, January 29, 2024 This annex consists of 16 columns and is divided into four parts. Part I Index Concept Data to provide 9.- Derivative financial operations For the year ended December 31, 2023 Tax identification number or RFC Country of residence (amounts in pesos) Note: Information from this annex is only captured when it has been noted in concept 07D065000" of the general data annex. Name of the counterparty 07090000000000 (specify). 07090001000000 Total. Part II Data to provide Number of contracts entered into Concept of derivative financial operations (for the purposes of Article 16-A CFF) Type of derivative financial operations (for the purposes of Article 20 of the LISR) Sum of notionals Part III Data to provide Type of market Name of market Percentage of cash settlement Percentage of settlement in kind Part IV Data to provide Profit by counterparty Loss by counterparty Net effect Proportion that represents of taxable income and/or authorized deductions

Monday, January 29, 2024 OFFICIAL GAZETTE 453 This annex consists of 11 columns and is divided into three parts. Part I Index Concept Data to provide 10.- Permanent investments in subsidiaries, associates and affiliates resident in the foreign country and in Mexico For the year ended December 31 of 2023 Tax identification number Fiscal residence country of the entity Percentage of participation in the capital of the entity (Amounts in pesos) Note: Information from this annex is only captured when it has been noted in concept 07D066000 of the general data annex. Name, denomination or corporate name of the foreign subsidiary, associate or affiliate 07100000000000 (specify). 07100001000000 Total. Name, denomination or corporate name of the subsidiary, associate or affiliate in Mexico 07100002000000 (specify). 07100003000000 Total. Part II Data to provide Amount of the investment Amount of profits (losses) from previous years in the percentage of participation Method of payment (fund transfer, capitalization of credits or debts, etc.) Part III Data to provide Amount of profit (loss) of the year in the percentage of participation Value of the investment Date on which the capital contribution was made in its subsidiary

454 OFFICIAL GAZETTE Monday, January 29, 2024 This annex consists of 15 columns and is divided into four parts. Part I Index Concept Data to provide 11.- Partners or shareholders who had shares or partnership interests For the year ended December 31 of 2023 Tax identification number or RFC Country of residence for tax purposes (amounts in pesos) Name, denomination or corporate name of the partner or shareholder 07110000000000 (specify). 07110001000000 Total. Part II Data to provide Percentage of participation of the partner or shareholder in the year Period of ownership from Period of ownership to Amount of Contributions that are not Share Premium Part III Data to provide Amount of capital withdrawals Amount of loans made Amount of loans received Percentage of agreed interest rate in case of loans received Part IV Data to provide Destination of the loan Amount of share premium Method of payment (fund transfer, capitalization of credits or debts, etc.)

Monday, January 29, 2024 OFFICIAL GAZETTE 455 This annex consists of 14 columns and is divided into three parts. Part I Index Concept Data to provide 12.- Transactions with related parties For the year ended December 31 of 2023 Tax identification number or RFC Type of operation In case that in the column "type of operation", you selected any of the concepts of "other income" or "other payments", specify concept (amounts in pesos) Note: Information from this annex is only captured when it has been noted in concept 07D030000 of the general data annex. Income Tax Denomination or corporate name of the related party Taxable income 07120000000000 (specify). 07120001000000 Total of taxable income. Authorized deductions 07120002000000 (specify). 07120003000000 Total of authorized deductions. Part II Data to provide Country of residence Value of the operation and/or investment for tax purposes (even with zero value) Transfer pricing method applied The operation involves unique and valuable contributions (yes or no) in case affirmative indicate in the annex called additional information, of which unique and valuable contributions are involved The operation is agreed as with independent parties in comparable operations (yes or no) Part III Data to provide Amount of taxpayer's tax adjustment so that the operation is considered agreed as with independent parties in comparable operations The values of acts or activities for VAT, or of creditable VAT (deductions) were modified as a consequence of a transfer pricing adjustment (rule 3.9.1.2. section B, of the RMF 2023) (yes or no) Indicate if you obtained benefit from the treaties to avoid double taxation (yes, no, n/a) Modified amount

456 OFFICIAL GAZETTE Monday, January 29, 2024 Index Concept Data to provide 13.- Taxpayer information on transactions with related parties For the year ended December 31 of 2023 (Amounts in pesos) Note: Information from this annex is only captured when it has been noted in concept 07D030000 of the general data annex. Business knowledge, general information Which is (are) the predominant activity(ies) of the taxpayer: 07130000000000 Granting of temporary use or enjoyment of goods. 07130001000000 Services. 07130002000000 Others (specify). 07130003000000 The taxpayer is the owner of the assets used to carry out its predominant activity, which are registered in its accounting. 07130004000000 The taxpayer owns or uses intangible assets which are registered in its accounting. Specify the five main intangible assets used by the taxpayer (see appendix VIII) that are registered in its accounting. 07130005000000 Field 1. 07130006000000 Field 2. 07130007000000 Field 3. 07130008000000 Field 4. 07130009000000 Field 5. 07130010000000 Amount of royalty for the use of intangible assets. Specify the five main intangible assets for which the use or enjoyment is granted (see appendix VIII). 07130011000000 Field 1. 07130012000000 Field 2. 07130013000000 Field 3. 07130014000000 Field 4. 07130015000000 Field 5. 07130016000000 Amount of royalty for which the use of intangible assets is granted. Specify the five main intangible assets of which it is owner and which it has registered in its accounting (see appendix VIII). 07130017000000 Field 1. 07130018000000 Field 2. 07130019000000 Field 3. 07130020000000 Field 4. 07130021000000 Field 5. 07130022000000 Value of the intangible asset registered in its accounting.

Monday, January 29, 2024 OFFICIAL GAZETTE 457 07130023000000 The taxpayer obtained an advance pricing agreement (APA) applicable to the tax year. 07130024000000 Number of letter. 07130025000000 Date of the letter. 07130026000000 Indicate if an advance pricing agreement (APA) applicable to the tax year is pending. 07130027000000 Date of submission of the application. 07130028000000 The taxpayer obtained any favorable resolution from the SAT that involves transactions with related parties. 07130029000000 Number of letter. 07130030000000 Date of the letter. 07130031000000 Deducted in the year depreciation or amortization from operations with related parties carried out in previous years. 07130032000000 The taxpayer has the supporting documentation referred to in fraction IX of Article 76 of the LISR (transfer pricing study(ies)). 07130033000000 The taxpayer submitted its informational declaration for its transactions with related parties (For the purposes of Article 76, fraction X of the LISR). 07130034000000 Date of submission (last submitted). 07130035000000 The taxpayer has documentary evidence demonstrating having complied with what is provided in fraction XII of Article 76 of the LISR for its transactions with related parties. RFC of the persons who prepared the documentation that demonstrates compliance with what is provided in Article 76, fractions IX and XII of the LISR, or who advised on its preparation Preparers 07130036000000 RFC or tax identification number 1. 07130037000000 RFC or tax identification number 2. 07130038000000 RFC or tax identification number 3. Advisors 07130039000000 RFC or tax identification number 1. 07130040000000 RFC or tax identification number 2. 07130041000000 RFC or tax identification number 3. RFC of the persons who advised tax-wise terms of Title VI of the CFF Tax advisors 07130042000000 RFC or tax identification number 1. 07130043000000 RFC or tax identification number 2. 07130044000000 RFC or tax identification number 3.

458 OFFICIAL GAZETTE Monday, January 29, 2024 Obligations regarding transfer pricing 07130045000000 The figures reported in the informational declaration of transactions with related parties are consistent with those stated in the transfer pricing studies (supporting documentation) (fractions X and IX respectively of Article 76 of the LISR). 07130046000000 In case of discrepancy, specify: 07130047000000 The figures reported in the informational declaration (For the purposes of Article 76, fraction X of the LISR) are consistent with those stated in annex 12 of the report, both referring to transactions with related parties. 07130048000000 In case of discrepancy, specify: 07130049000000 The figures reported for transactions with related parties in the documentary evidence demonstrating compliance with what is provided in fraction XII of Article 76 of the LISR are consistent with those stated in annex 12 of the report. 07130050000000 In case of discrepancy, specify: 07130051000000 In some of the transactions analyzed in the various documentation on transfer pricing of the taxpayer, it was chosen as the examined party the related party resident in the foreign country. 07130052000000 Indicate the transactions carried out. 07130053000000 Amount of the transactions. 07130054000000 The taxpayer has in its possession all the financial and tax information of the related party that is necessary to demonstrate the analysis and conclusions of the transfer pricing documentation wherein said related party was chosen as the party to be examined. Transfer pricing adjustments 07130055000000 Made any adjustment in transfer pricing matters so that the prices, amounts of consideration or profit margins of operations carried out with related parties are considered as agreed as they would be with or among independent parties in comparable operations. Note: in case that annex 12 presents information in the column "amount of taxpayer's tax adjustment so that the operation is considered agreed as with independent parties in comparable operations" answer the following (non-accounting tax effects): 07130056000000 The amount of the increase in taxable income for purposes of the LISR. 07130057000000 The amount of the increase in authorized deductions for purposes of the LISR, even by decreasing income. 07130058000000 The amount decreased in authorized deductions for purposes of the LISR. 07130059000000 Amount increased in declarations submitted for the tax year for taxes withheld on payments abroad, as consequence of transfer pricing adjustments. 07130060000000 Amount decreased in declarations submitted for the tax year for creditable VAT, as a consequence of transfer pricing adjustments. 07130061000000 Supporting documentation is available that substantiates the actual adjustments made. 07130062000000 Modified the values of acts or activities for IEPS or of creditable IEPS (deductions) as a consequence of a transfer pricing adjustment (rule 3.9.1.2. section B, of the RMF 2023).

Monday, January 29, 2024 OFFICIAL GAZETTE 459 07130063000000 Indicate modified amount of acts or activities. (RMF) 07130064000000 Indicate modified amount of creditable IEPS. (RMF) 07130065000000 Complied with the requirements established in the current RMF to consider a transfer pricing adjustment that increased deductions as deductible. 07130066000000 In the case of voluntary adjustments, submitted notice for the modification of authorized deductions indicated in the RMF. Interest with related parties considered as dividends 07130067000000 The taxpayer considered accrued interest as dividends according to what is provided in Article 11, fraction II of the LISR. 07130068000000 Amount of interest considered as dividends. Deductible and non-deductible expenses 07130069000000 Deducted expenses with related parties referred to in the third and penultimate paragraphs of fraction XXIII of Article 28 of the LISR. Note: in case of affirmative answer to the previous index, indicate in the annex called additional information with what documentation you have to prove that your deductions are not related to structured agreements or hybrid mechanisms. 07130070000000 Indicate the amount of the deduction made. 07130071000000 Considered as non-deductible expenses with related parties referred to in fraction XXIII of Article 28 of the LISR. 07130072000000 Indicate the amount of the expense considered as non-deductible. 07130073000000 Deducted expenses with related parties referred to in the second paragraph of fraction XXIX of Article 28 of the LISR. 07130074000000 Indicate the amount of the deduction made. 07130075000000 Considered as non-deductible expenses with related parties referred to in the first paragraph of fraction XXIX of Article 28 of the LISR. 07130076000000 Indicate the amount of the expense considered as non-deductible. 07130077000000 Considered as non-deductible interest referred to in fraction XXXII of Article 28 of the LISR. Expenses for reimbursements (at cost) 07130078000000 Deducted expenses with related parties for reimbursements at cost. In case of affirmative answer. 07130079000000 Has all the supporting documentation, on the one hand, of its related party and, on the other hand, with the documentation issued by third parties independent of the related party with which it can be demonstrated that it is a reimbursement at cost. Expenses on a pro-rata basis 07130080000000 Deducted expenses with related parties carried out abroad on a pro-rata basis. 07130081000000 Indicate the amount of the deduction of expenses carried out abroad on a pro-rata basis. 07130082000000 Quantify the benefit received or expected to be received from the pro-rata expense. 07130083000000 Complied with what is stated in rule 3.3.1.27. of the RMF for 2023. Gain and/or losses on disposal of shares 07130084000000 Obtained fiscal gain and/or loss when carrying out an operation of disposal of shares with and among related parties.

460 OFFICIAL GAZETTE Monday, January 29, 2024 Note: in case of affirmative answer, indicate in the annex called additional information the business reason for disposing of the shares. 07130085000000 Indicate the value of the disposal price of the share package disposed. 07130086000000 Indicate the proven acquisition cost of the share package disposed. 07130087000000 Name of the issuer. 07130088000000 RFC or tax id of the issuer. 07130089000000 Indicate the accounting capital of the issuer. 07130090000000 Name of the acquirer. 07130091000000 RFC or tax id of the acquirer. 07130092000000 Submitted to the tax authorities the study on the determination of the selling price of the shares in terms of Articles 179 and 180 of the LISR with the elements contained in subsection e) of fraction I of Article 179 of the LISR (second paragraph of subsection b) corresponding in turn to the fourth paragraph of fraction XVII of Article 28 of the LISR). 07130093000000 Date of submission to the tax authorities of the study on the determination of the selling price of the shares. 07130094000000 Tax authority in which it was submitted. 07130095000000 Mention the business reason for disposing of the shares. 07130096000000 Mention if you carried out the valuation of the disposal made. 07130097000000 The taxpayer has the supporting documentation of the valuation of the disposal made. In case of affirmative answer to the previous index, indicate RFC and name of the appraiser: 07130098000000 Name of the appraiser. 07130099000000 RFC. Derivative financial operations with related parties 07130100000000 Accumulated income from derivative financial operations. 07130101000000 Indicate the amount of the corresponding accumulation. 07130102000000 Made deductions related to derivative financial operations. 07130103000000 Indicate the amount of the corresponding deduction. 07130104000000 Obtained losses in derivative financial operations with related parties in terms of Article 28 fraction XIX of the LISR. 07130105000000 Indicate the corresponding amount. 07130106000000 Made payments of initial amounts for the right to acquire or sell, goods, currencies, shares or other securities that did not trade on recognized markets as referred to in Article 28 fraction XXIV of the LISR. 07130107000000 Indicate the corresponding amount. Insufficient capitalization: 07130108000000 Determined non-deductible interest according to what is provided by Article 28, fraction XXVII of the LISR. 07130109000000 Annual average balance of all the taxpayer's debts that accrued interest payable, determined in terms of Article 28, fraction XXVII of the LISR. 07130110000000 Accounting capital at the beginning of the year determined in terms of Article 28, fraction XXVII of the LISR. 07130111000000 Accounting capital at the end of the year determined in terms of Article 28, fraction XXVII of the LISR. 07130112000000 Average accounting capital. 07130113000000 Average accounting capital divided by three.

Monday, January 29, 2024 OFFICIAL GAZETTE 461 07130114000000 Average annual balance of taxpayer's debts contracted with related parties resident abroad, determined in accordance with Article 28, fraction XXVII of the Income Tax Law (LISR). 07130115000000 Non-deductible interest determined in accordance with Article 28, fraction XXVII of the LISR. 07130116000000 Opted to consider as equity capital for the fiscal year the opening and closing balances of the fiscal year of its capital contribution accounts, net fiscal profit, and reinvested net fiscal profit. Corresponding Adjustments 07130117000000 Made during the fiscal year (in the fiscal year itself subject to review or for purposes of previous fiscal years) any adjustment in transfer pricing matters as a result of applying what is stated in the transfer pricing documentation of any related party resident abroad. 07130118000000 If affirmative, indicate the amount thereof. 07130119000000 The adjusted fiscal year (1). 07130120000000 The adjusted fiscal year (2). 07130121000000 The adjusted fiscal year (3). 07130122000000 Carried out corresponding adjustments in transfer pricing matters during the fiscal year (in the fiscal year itself subject to review or for purposes of previous fiscal years) as a result of operations with related parties resident in countries with which Mexico has not concluded international treaties in fiscal matters and carried out by the authorities of said countries. 07130123000000 If affirmative, indicate the amount thereof. 07130124000000 The adjusted fiscal year (1). 07130125000000 The adjusted fiscal year (2). 07130126000000 The adjusted fiscal year (3). 07130127000000 Carried out corresponding adjustments in transfer pricing matters during the fiscal year (in the fiscal year itself subject to review or for purposes of previous fiscal years) as a result of operations with related parties resident in countries with which Mexico has not concluded international treaties in fiscal matters and carried out by the authorities of said countries. 07130128000000 If affirmative, indicate the amount thereof. 07130129000000 The adjusted fiscal year (1). 07130130000000 The adjusted fiscal year (2). 07130131000000 The adjusted fiscal year (3). Article 76-A of the LISR (2023) 07130132000000 Is obligated to file the informational declaration provided for in fraction I (master file of related parties). 07130133000000 Is obligated to file the informational declaration provided for in fraction II (local file of related parties). 07130134000000 Is obligated to file the informational declaration provided for in fraction III (country-by-country). If affirmative in the latter case, specify the basis for the obligation: 07130135000000 By being a multinational controlling legal entity (fraction III, subsection a)). 07130136000000 By being designated (fraction III, subsection b)). Do you have knowledge that the multinational controlling legal entity to which your company belongs is obligated to file directly or through a designated entity the following informational declarations of related parties: 07130137000000 Obligation to file the master declaration. 07130138000000 Obligation to file the country-by-country declaration.

462 OFFICIAL GAZETTE Monday, January 29, 2024 Annual informational declarations of related parties of 2022 filed in 2023 (for the purposes of Article 76-A of the LISR) 07130139000000 Filed in due time and form the informational master declaration of the multinational corporate group for the fiscal year of 2022. 07130140000000 Date of filing (last filed). 07130141000000 Filed in due time and form the informational local declaration of related parties for the fiscal year of 2022. 07130142000000 Date of preparation of the information and transfer pricing documentation associated with the declaration. 07130143000000 Date of filing (last filed). 07130144000000 Filed in due time and form the informational country-by-country declaration of the multinational corporate group for the fiscal year of 2022. 07130145000000 Date of filing (last filed). Fiscal stimulus decree northern border region 07130146000000 Carried out operations with taxpayers who are in the northern border region. 07130147000000 Amount of taxable income with related parties generated within the municipalities of the northern border region. 07130148000000 Amount of taxable income with related parties that are located within the municipalities of the northern border region. 07130149000000 Amount of deductions with related parties generated within the municipalities of the northern border region. 07130150000000 Amount of deductions with related parties that are located within the municipalities of the northern border region. 07130151000000 Filed the informational declaration for its operations with related parties (For the purposes of Article 76, fraction X of the LISR, Annex 9 of the DIM) including operations with related parties resident in national territory as contemplated by fiscal procedure 5/DEC-12. Non-binding criteria 07130152000000 The taxpayer applied criteria contrary to those published in the Official Gazette (DOF) as non-binding criteria in matters of transfer pricing of fiscal and customs provisions. 07130153000000 Specify the number(s) of the criterion/criteria. Fiscal stimulus decree southern border region 07130154000000 Carried out operations with taxpayers who are in the southern border region. 07130155000000 Amount of taxable income with related parties generated within the municipalities of the southern border region. 07130156000000 Amount of taxable income with related parties that are located within the municipalities of the southern border region. 07130157000000 Amount of deductions with related parties generated within the municipalities of the southern border region. 07130158000000 Amount of deductions with related parties that are located within the municipalities of the southern border region. 07130159000000 Filed the informational declaration for its operations with related parties (For the purposes of Article 76, fraction X of the LISR, Annex 9 of the DIM) including operations with related parties resident in national territory as contemplated by fiscal procedure 5/DEC-12.

Monday, January 29, 2024 OFFICIAL GAZETTE 463 Index Concept Data to provide 14.- Informative Data For the fiscal year ended December 31, 2023 Amount (Figures in pesos) Informative data of the taxpayer 07140000000000 Is authorized for notification through the tax mailbox (buzón tributario). Informative data of the taxpayer as legal representative 07140001000000 Is a partner or shareholder of some taxpayers it represents. 07140002000000 Number of entities in which it participates as legal representative. Indicate the five main RFCs of the legal person(s) in which it participates as legal representative: 07140003000000 RFC 1. 07140004000000 RFC 2. 07140005000000 RFC 3. 07140006000000 RFC 4. 07140007000000 RFC 5. 07140008000000 Is legal representative of a resident abroad without permanent establishment in national territory. Indicate the five main names or corporate names of the residents abroad: 07140009000000 Name 1. 07140010000000 Name 2. 07140011000000 Name 3. 07140012000000 Name 4. 07140013000000 Name 5. Participation of workers in profits 07140014000000 PTU generated during the fiscal year. 07140015000000 PTU not collected in the previous fiscal year. 07140016000000 PTU paid in the fiscal year. 07140017000000 Taxable income base for PTU. Figures at the end of the fiscal year Income Tax 07140018000000 Authorized deductions for purposes of Income Tax. 07140019000000 Profit coefficient to apply in the following fiscal year. 07140020000000 Income from dividends of persons resident in the country. 07140021000000 Income from dividends of persons resident abroad.

464 OFFICIAL GAZETTE Monday, January 29, 2024 07140022000000 Income from distributed dividends that do not come from CUFIN nor from reinvested CUFIN. 07140023000000 Taxable income from the gain realized derived from merger. 07140024000000 Taxable income from the gain realized derived from spin-off. 07140025000000 Taxable income from the gain realized derived from capital reductions of societies resident abroad in which the taxpayer is a partner or shareholder. 07140026000000 Taxable income from the gain realized derived from liquidation of societies resident abroad in which the taxpayer is a partner or shareholder. 07140027000000 Deducted loss derived from merger. 07140028000000 Deducted loss derived from spin-off. 07140029000000 Deducted loss derived from capital reduction. 07140030000000 Deducted loss derived from liquidation of societies. 07140031000000 Dividends paid coming from CUFIN and CIFINRE. 07140032000000 Dividends paid not coming from CUFIN nor from CUFINRE. 07140033000000 Total taxable income. 07140034000000 Total taxable income obtained in the northern border region in the previous fiscal year. 07140035000000 Balance of CUFIN determined in accordance with the fifth paragraph of Article 77 of the LISR. 07140036000000 Total amount of payments that are exempt income for the worker. 07140037000000 Deductible amount at 47% (payments that are exempt income for the worker). 07140038000000 Deductible amount at 53% (payments that are exempt income for the worker). Accounts and documents receivable and payable in foreign currency Accounts and documents receivable in foreign currency 07140039000000 Balance of accounts and documents receivable originated in foreign currency (pesos). Indicate the three main types of currency: 07140040000000 Field 1. 07140041000000 Field 2. 07140042000000 Field 3. Indicate the three most important concepts that originated the balance: 07140043000000 (specify). 07140044000000 (specify). 07140045000000 (specify). 07140046000000 Indicate the amount of accounts and documents receivable in foreign currency that come from operations with related parties.

Monday, January 29, 2024 OFFICIAL GAZETTE 465 Accounts and documents payable in foreign currency 07140047000000 Balance of accounts and documents payable originated in foreign currency (pesos). Indicate the three main types of currency: 07140048000000 Field 1. 07140049000000 Field 2. 07140050000000 Field 3. Indicate the three most important concepts that originated the balance: 07140051000000 (specify). 07140052000000 (specify). 07140053000000 (specify). 07140054000000 Indicate the amount of accounts and documents payable in foreign currency that come from operations with related parties. Net fiscal profit account fiscal years 2014 to 2023 07140055000000 Updated opening balance CUFIN. Plus: 07140056000000 Fiscal result of the fiscal year. Less: 07140057000000 ISR (for the purposes of Article 9 first paragraph LISR). 07140058000000 Non-deductible items, except provisions and reserves (for the purposes of Article 28, fractions VIII and IX LISR). 07140059000000 Participation of workers in company profits paid in the fiscal year (for the purposes of Article 9 fraction I LISR). 07140060000000 Effect of Income Tax paid abroad by payment of dividends to the taxpayer (for the purposes of Article 77, fourth paragraph of the LISR). Equal: 07140061000000 Positive result. 07140062000000 Negative result (difference referred to in Article 77, fifth paragraph of the LISR). Plus: 07140063000000 Updated opening balance CUFIN. Plus: 07140064000000 Dividends collected. Less: 07140065000000 Dividends paid. Other concepts specify: 07140066000000 (specify). 07140067000000 (specify). 07140068000000 (specify). 07140069000000 (specify). 07140070000000 (specify).

466 OFFICIAL GAZETTE Monday, January 29, 2024 07140071000000 Total CUFIN balance at the end of the current fiscal year updated from fiscal years 2014 to 2023. 07140072000000 Net fiscal profit account balance.- CUFIN northern border region of fiscal year 2023. 07140073000000 Net fiscal profit account balance.- CUFIN southern border region of fiscal year 2023. Net fiscal profit account fiscal years 2001 to 2013 07140074000000 Updated opening balance CUFIN. Plus: 07140075000000 Dividends collected. Less: 07140076000000 Dividends paid. Plus: 07140077000000 Inflation adjustment. Other concepts. Specify 07140078000000 (specify). 07140079000000 (specify). 07140080000000 (specify). 07140081000000 (specify). 07140082000000 (specify). 07140083000000 Total CUFIN balance at the end of the fiscal year updated from fiscal years 2001 to 2013. Net fiscal profit account fiscal years prior to 2000 07140084000000 Updated opening balance CUFIN. Plus: 07140085000000 Dividends collected. Less: 07140086000000 Dividends paid. Plus: 07140087000000 Inflation adjustment. 07140088000000 Total CUFIN balance at the end of the fiscal year updated from fiscal years prior to 2000. Reinvested net fiscal profit account 07140089000000 Updated opening balance CUFINRE. 07140090000000 Dividends paid. Plus: 07140091000000 Inflation adjustment.

Monday, January 29, 2024 OFFICIAL GAZETTE 467 Other concepts. Specify 07140092000000 (specify). 07140093000000 (specify). 07140094000000 (specify). 07140095000000 (specify). 07140096000000 (specify). 07140097000000 Total CUFINRE balance at the end of the fiscal year updated. Updated balances (Income Tax) at the end of the fiscal year of: 07140098000000 Net fiscal profit account. 07140099000000 Reinvested net fiscal profit account. 07140100000000 Net fiscal profit account for investment in renewable energy. 07140101000000 Capital contribution account. 07140102000000 Asset Tax to be recovered from 10 years prior. 07140103000000 Fiscal losses from previous fiscal years. Foreign trade 07140104000000 Customs declared value of definitive imports. 07140105000000 Customs declared value of definitive exports. Value Added Tax 07140106000000 VAT paid at customs during the fiscal year. 07140107000000 VAT charged by importation of acquired intangible goods. 07140108000000 VAT charged by importation of use or enjoyment of intangible goods. 07140109000000 VAT charged by importation of services. 07140110000000 VAT creditable by interest. 07140111000000 VAT credited by importation of acquired intangible goods. 07140112000000 VAT credited by importation of use or enjoyment of intangible goods. 07140113000000 VAT credited by importation of services. 07140114000000 Value of taxable acts or activities at the 8% rate. 07140115000000 Total VAT of acts or activities paid at the 8% rate. 07140116000000 Value of non-taxable acts or activities. 07140117000000 Value of exempt acts or activities. Special Tax on Production and Services 07140118000000 IEPS paid at customs during the fiscal year. Consolidated financial information 07140119000000 Is a controlling entity in terms of the financial information standard applicable by the taxpayer.

468 OFFICIAL GAZETTE Monday, January 29, 2024 Note: in case of an affirmative response to the previous index, information must be declared in the following two indices 07140120000000 Total consolidated sales or net income determined in accordance with the financial information standard applicable by the taxpayer. 07140121000000 Has subsidiaries in terms of the financial information standard applicable by the taxpayer abroad, or permanent establishments resident or located abroad. Fiscal stimulus decree northern border region Income Tax Exclusive income of northern border region (for the purposes of Articles second and third of the Decree) 07140122000000 Total income obtained by the taxpayer in the northern border region. Less: 07140123000000 Income from sale of intangible goods in the northern border region. Less: 07140124000000 Income corresponding to digital commerce in the northern border region. Less: 07140125000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries in terms of the Federal Labor Law. Equal: 07140126000000 Total income obtained by the taxpayer in the northern border region excluding sale of intangible goods and corresponding to digital commerce. Divided by: 07140127000000 Total income obtained by the taxpayer. Equal: 07140128000000 Proportion (expressed as a percentage) that the total income of the northern border region represents, of the total income of the taxpayer obtained in the fiscal year. Taxpayers who have their tax domicile outside the northern border region, but have a branch, agency or any other establishment within it (for the purposes of Article fifth, first paragraph of the Decree) 07140129000000 Obtained income corresponding to the branch, agency or any other establishment located in the northern border region. If affirmative to the previous index, you must fill in the indices of the following block, understanding that they refer to those of the branch, agency or any other establishment located in the northern border region. 07140130000000 Income corresponding to the branch, agency or any other establishment located in the northern border region. Less: 07140131000000 Income from sale of intangible goods in the northern border region.

Monday, January 29, 2024 OFFICIAL GAZETTE 469 Less: 07140132000000 Income corresponding to digital commerce in the northern border region. Less: 07140133000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries in terms of the Federal Labor Law. Equal: 07140134000000 Total income obtained by the taxpayer in the northern border region excluding sale of intangible goods and corresponding to digital commerce or supply of personnel. Divided by: 07140135000000 Total income obtained by the taxpayer. Equal: 07140136000000 Proportion (expressed as a percentage) that the income of the northern border region represents, of the total income of the taxpayer obtained in the fiscal year. Taxpayers who have their tax domicile in the northern border region, but have branches, agencies or any other establishment outside it (for the purposes of Article fifth, second paragraph of the Decree) 07140137000000 Obtained income corresponding to the branch, agency or any other establishment located outside the northern border region. If affirmative to the previous index, you must fill in the indices of the following block, understanding that they refer to the tax domicile located in the northern border region. 07140138000000 Income corresponding to the tax domicile located in the northern border region. Less: 07140139000000 Income from sale of intangible goods in the northern border region. Less: 07140140000000 Income corresponding to digital commerce in the northern border region. Less: 07140141000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries in terms of the Federal Labor Law. Equal: 07140142000000 Total income obtained by the taxpayer in the northern border region excluding sale of intangible goods and corresponding to digital commerce or supply of personnel. Divided by: 07140143000000 Total income obtained by the taxpayer. Equal: 07140144000000 Proportion (expressed as a percentage) that the income of the tax domicile located in the northern border region represents, of the total income of the taxpayer obtained in the fiscal year.

470 OFFICIAL GAZETTE Monday, January 29, 2024 Determination of applicable tax credit 07140145000000 ISR charged in the fiscal year (concept "tax charged in the fiscal year" of the annual declaration, section "determination of ISR"). 07140146000000 Total income of the northern border region. Divided by: 07140147000000 Total income of the taxpayer obtained in the fiscal year. Equal: 07140148000000 Proportion (expressed as a percentage) that the income of the northern border region represents. 07140149000000 Result obtained from the operation of multiplying the ISR charged in the fiscal year index 07140145000000 by the proportion that the income of the northern border region represents index 07140148000000. 07140150000000 Applicable tax credit based on the previous index (first paragraph, Article second of the Fiscal stimulus decree northern border region). Fiscal stimulus decree southern border region Income Tax Exclusive income of southern border region (for the purposes of Articles second and third of the Decree) 07140151000000 Total income obtained by the taxpayer in the southern border region. Less: 07140152000000 Income from sale of intangible goods in the southern border region. Less: 07140153000000 Income corresponding to digital commerce in the southern border region. Less: 07140154000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries in terms of the Federal Labor Law. Equal: 07140155000000 Total income obtained by the taxpayer in the southern border region excluding sale of intangible goods and corresponding to digital commerce. Divided by: 07140156000000 Total income obtained by the taxpayer. Equal: 07140157000000 Proportion (expressed as a percentage) that the total income of the southern border region represents, of the total income of the taxpayer obtained in the fiscal year.

Monday, January 29, 2024 OFFICIAL GAZETTE 471 Taxpayers who have their fiscal domicile outside the southern border region, but who have a branch, agency, or any other establishment within the same (for the purposes of the fourth article, first paragraph of the Decree) 07140158000000 Obtained income corresponding to the branch, agency, or any other establishment located in the southern border region. In the affirmative case to the previous index, you must fill in the indices of the following block, understanding that they refer to those of the branch, agency, or any other establishment located in the southern border region. 07140159000000 Income corresponding to the branch, agency, or any other establishment located in the southern border region. Less: 07140160000000 Income from the sale of intangible goods in the southern border region. Less: 07140161000000 Income corresponding to digital commerce in the southern border region. Less: 07140162000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries under the terms of the Federal Labor Law. Equals: 07140163000000 Total income obtained by the taxpayer in the southern border region excluding the sale of intangible goods and those corresponding to digital commerce or personnel supply. Divided by: 07140164000000 Total income obtained by the taxpayer. Equals: 07140165000000 Proportion (expressed as a percentage) that the income of the southern border region represents of the total income of the taxpayer obtained in the fiscal year.

Taxpayers who have their fiscal domicile in the southern border region, but who have branches, agencies, or any other establishment outside of it (for the purposes of the fourth article, third paragraph of the Decree) 07140166000000 Obtained income corresponding to the branch, agency, or any other establishment located outside the southern border region. In the affirmative case to the previous index, you must fill in the indices of the following block, understanding that they refer to the fiscal domicile located in the southern border region. 07140167000000 Income corresponding to the fiscal domicile located in the southern border region. Less: 07140168000000 Income from the sale of intangible goods in the southern border region. Less: 07140169000000 Income corresponding to digital commerce in the southern border region. Less: 07140170000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries under the terms of the Federal Labor Law. Equals: 07140171000000 Total income obtained by the taxpayer in the southern border region excluding the sale of intangible goods and those corresponding to digital commerce or personnel supply.

472 OFFICIAL GAZETTE Monday, January 29, 2024 Divided by: 07140172000000 Total income obtained by the taxpayer. Equals: 07140173000000 Proportion (expressed as a percentage) that the income of the fiscal domicile located in the southern border region represents of the total income of the taxpayer obtained in the fiscal year.

Determination of the applicable tax credit 07140174000000 Income tax incurred in the fiscal year (concept "tax incurred in the year" from the annual return, section "determination of income tax"). 07140175000000 Total income from the southern border region. Divided by: 07140176000000 Total income of the taxpayer obtained in the fiscal year. Equals: 07140177000000 Proportion (expressed as a percentage) that the income of the southern border region represents. 07140178000000 Result obtained from the operation of multiplying the income tax incurred in the fiscal year index 07140174000000 by the proportion that the income of the southern border region represents index 07140177000000. 07140179000000 Applicable tax credit based on the previous index (first paragraph, second article of the Decree on tax incentives for the southern border region).

Alienation of shares 07140180000000 Did you carry out the alienation of shares. 07140181000000 Date of the operation. 07140182000000 Type of alienation. 07140183000000 Others (specify). 07140184000000 Name of the issuing company of the alienated shares. 07140185000000 Country of fiscal residence of the issuer. 07140186000000 RFC or ID. 07140187000000 Number of shares alienated. 07140188000000 Indicate if you obtained the benefit of treaties to avoid double taxation. 07140189000000 Sale price. 07140190000000 Fiscal cost of the shares. 07140191000000 Applied losses from the alienation of shares. In the affirmative case indicate: 07140192000000 If at the close of the fiscal year in question, the taxpayer has pending fiscal losses from the alienation of shares to be applied. 07140193000000 Total amount of losses from the alienation of shares at the close of the fiscal year. 07140194000000 Amount of the loss from the alienation of shares determined. 07140195000000 Indicate if at the close of the fiscal year in question, the taxpayer has pending amounts to be credited for Income Tax paid abroad in accordance with article 5 of the Income Tax Law. In the affirmative case indicate: 07140196000000 Pending amount to be credited. 07140197000000 Concept by which the Income Tax was paid abroad.

Monday, January 29, 2024 OFFICIAL GAZETTE 473 This annex consists of 15 columns and is divided into three parts. Part I Index Concept Data to provide 15.- Operations carried out with residents abroad For the fiscal year ended December 31, 2023 Tax identification number Type of operation (amounts in pesos) Note: Information from this annex is only captured when it has been noted in concept "07D067000", from the general data annex. Income Tax Name or corporate name Accrual income 07150000000000 (specify). 07150001000000 Total accrual income. Authorized deductions 07150002000000 (specify). 07150003000000 Total authorized deductions. Part II Data to provide In case that in the column "type of operation", you have selected any of the concepts of "other income" or "other payments", specify concept Country of residence Mexico has a broad agreement on the exchange of information with the country of the previous column (yes or no) Amount of the operation Indicate if it is a related party (yes or no) Part III Data to provide Did you withhold and pay for this operation (yes or no) ISR rate by withholding determined by audit ISR withheld paid Difference Applied the benefits of any treaty concluded by Mexico to avoid double taxation (yes or no)

474 OFFICIAL GAZETTE Monday, January 29, 2024 This annex consists of 9 columns and is divided into two parts. Part I Index Concept Data to provide 16.- Investments For the fiscal year ended December 31, 2023 MOI at the start of the exercise Pending balance to deduct at the start of the exercise (amounts in pesos) Fixed assets 07160000000000 Constructions. 07160001000000 Constructions in progress. 07160002000000 Properties considered historical. 07160003000000 Railways. 07160004000000 Furniture and office equipment. 07160005000000 Airplanes. 07160006000000 Vessels. 07160007000000 Transport equipment: automobiles. 07160008000000 Transport equipment: automobiles with propulsion from rechargeable electric batteries and electric automobiles with internal combustion engine or hydrogen-powered. 07160009000000 Transport equipment: conventional bicycles, bicycles and motorcycles with propulsion from rechargeable electric batteries. 07160010000000 Transport equipment (others). 07160011000000 Fixed feeding equipment for electric vehicles. 07160012000000 Computer equipment. 07160013000000 Dies, punches, molds, matrices and tooling. 07160014000000 Telephone communications. 07160015000000 Satellite communications. 07160016000000 Lands (acquisition cost). 07160017000000 Adaptation of facilities for people with disabilities. 07160018000000 Machinery and equipment for the generation of energy from renewable sources or from systems of efficient electricity cogeneration. 07160019000000 Machinery and equipment. 07160020000000 Oil pipelines, gas pipelines, terminals, and tanks for storage of hydrocarbons. 07160021000000 Investments made for exploration, secondary and enhanced recovery, and the non-capitalizable maintenance (applicable to hydrocarbon taxpayers). 07160022000000 Investments made for the development and exploitation of oil or natural gas fields (applicable to hydrocarbon taxpayers). 07160023000000 Investments made in infrastructure for storage and transport (applicable to hydrocarbon taxpayers). 07160024000000 Other fixed assets. 07160025000000 Sum of fixed assets.

Monday, January 29, 2024 OFFICIAL GAZETTE 475 Deferred expenses and charges 07160026000000 Patents. 07160027000000 Registered trademarks. 07160028000000 Royalties. 07160029000000 Installation expenses. 07160030000000 Organization expenses. 07160031000000 Concessions. 07160032000000 Other deferred expenses and charges. 07160033000000 Sum of deferred expenses and charges. Expenditures in pre-operational periods 07160034000000 (specify). 07160035000000 Sum of pre-operational expenditures. 07160036000000 Total investments. Part II Data to provide Plus: MOI of acquisitions during the exercise Less: alienations and/or write-offs in the exercise Less: deduction in the exercise Less: immediate deduction in the exercise Pending balance to deduct at the end of the exercise

This annex consists of 25 columns and is divided into five parts. Part I Index Concept Data to provide 17.- Loans For the fiscal year ended December 31, 2023 Tax identification number or RFC Outstanding balance of the loan at December 31, 2022 (amounts in pesos) Note: Information from this annex is only captured when it has been noted in concept 07D068000 from the general data annex. Name, denomination or corporate name of the resident abroad Related parties 07170000000000 (specify). 07170001000000 Total related parties.

476 OFFICIAL GAZETTE Monday, January 29, 2024 Unrelated parties 07170002000000 (specify). 07170003000000 Total unrelated parties. Name, denomination or corporate name of the resident in Mexico Related parties 07170004000000 (specify). 07170005000000 Total related parties. Unrelated parties 07170006000000 (specify). 07170007000000 Total unrelated parties. Part II Data to provide Type of financing In case that in the column "type of financing" you have selected the concept "other", specify concept: Were you the effective beneficiary of the interest (yes or no) Number of registration of the creditor resident abroad before SAT valid during the exercise audited Country of residence for tax purposes Part III Data to provide Type of currency Denomination of the interest rate Percentage of the interest rate Total amount of interests paid and/or due Withholding rate of ISR Part IV Data to provide ISR withheld in the exercise Validity of the loan of Validity of the loan at Outstanding balance at December 31, 2023 Frequency of payability of interest payments Part V Data to provide In case that in the column "frequency of payability of interest payments" you have selected the concept "other", specify concept: Did you guarantee the loan (yes or no) Total amount of interests deducted in the exercise Destination of the capital borrowed Did you carry out placements abroad (yes or no) Number of office of authorization of the CNBV of the public offering abroad of securities issued in Mexico

Monday, January 29, 2024 OFFICIAL GAZETTE 477 This annex consists of 13 columns and is divided into three parts. Part I Index Concept Data to provide 18.- Integration of fiscal losses from previous years For the fiscal year ended December 31, 2023 2023 2022 (Amounts in pesos) Note: Information from this annex is only captured when it has been noted in concept 07D035000, from the general data annex. 07180000000000 The applied loss comes totally or partially from a spin-off. 07180001000000 State the RFC of the spun-off company. 07180002000000 State the amount applied in the exercise, coming from the spin-off. Note: in case of successive spin-offs you must manifest through the annex called additional information of the audit report, the information corresponding to the indices above. 07180003000000 Original amount of the fiscal loss. 07180004000000 INPC of the last month of the year in which the fiscal loss was generated. 07180005000000 INPC of the first month of the second half of the year in which the fiscal loss was generated. 07180006000000 Update factor of the period. 07180007000000 Updated fiscal loss for the year in which it was generated. 07180008000000 INPC of the last month of the first half of the year in which the fiscal loss is applied or updated. 07180009000000 INPC of the month in which the loss was last updated. 07180010000000 Update factor of the period. 07180011000000 Updated fiscal loss in the year in which it is applied or updated. Note: the concepts of indices 07180008000000 to 07180011000000 must be repeated to update the fiscal losses occurring from 2013 to 2022, or applied in the exercises of 2014 to 2023. 07180012000000 (amount of the decrease in the fiscal loss in the exercise). Note: the concept of index 07180012000000 must be repeated as many times as necessary to indicate the year in which the fiscal losses are amortized, noting the applied amount in the column corresponding to the fiscal loss. 07180013000000 Amount of the pending fiscal loss to be applied. Part II Data to provide 2021 2020 2019 2018 2017 2016 2015 Part III Data to provide 2014 2013

478 OFFICIAL GAZETTE Monday, January 29, 2024 This annex consists of 30 columns and is divided into seven parts. Part I Index Concept Data to provide 19.- Operations subject to preferential tax regimes For the fiscal year ended December 31, 2023 Tax identification number Country of fiscal residence (amounts in pesos) Note: Information from this annex is only captured when it has been noted in concept 07D284000", from the general data annex. Name or corporate name Income 07190000000000 (specify). 07190001000000 Total income. Expenses 07190002000000 (specify). 07190003000000 Total expenses. Part II Data to provide Effective rate of Income Tax paid abroad (less than 75% of what would be paid in Mexico) Type of currency of the country of fiscal residence Type of operation In case that in the column "type of operation", you have selected any of the concepts of "other income" or "other payments", specify concept Total amount of profits or fiscal losses in the shareholding Part III Data to provide Total of accrual income or taxable in the exercise Direct participation or average daily indirect participation of the taxpayer in the exercise (percentage): percentage Direct participation or average daily indirect participation of the taxpayer in the exercise (percentage): amount Contributions and refunds: total amount of investments or contributions effected during the exercise Contributions and refunds: total amount of refunds of capital received during the exercise Part IV Data to provide The accounting is at the disposal of the authority (yes or no) Does it have any interposed entity (yes or no) Data of the entity located in preferential tax regime: total of profits or fiscal losses of the exercise Data of the entity located in preferential tax regime: total of profits distributed in the exercise Data of the entity located in preferential tax regime: total amount of assets not affected by the business activity

Monday, January 29, 2024 OFFICIAL GAZETTE 479 Part V Data to provide Data of the entity located in preferential tax regime: total amount of assets affected by the business activity In the case of income generated in participation with other entities you have the information of the entity that generated income by participation with other entities (yes or no) In the case of income generated in participation with other entities, activity that the entity in which it participates performs Operations with trust or with the entity or foreign legal figure fiscally transparent, indicate if the information is for the case of income generated in trusts and similar (yes or no) Operations with trust or with the entity or foreign legal figure fiscally transparent, description of the object of the trust Part VI Data to provide Trust or entity or foreign legal figure fiscally transparent: validity of Trust or entity or foreign legal figure transparent fiscally: validity at Character with which it participates in the trust or in the entity or foreign legal figure fiscally transparent Indicate if you used a tax rate or exemption provided in any treaty that Mexico has concluded to avoid double taxation Part VII Data to provide Preferential rate by treaty Income Tax on income subject to REFIPRES

This annex consists of 22 columns and is divided into six parts. Part I Index Concept Data to provide 20.- Deduction of interest Net of the exercise (for the purposes of article 28, fraction XXXII of the LISR) For the fiscal year ended December 31, 2023 Amount of accrual income of the previous fiscal year of each of the persons members of the group or of each related party Tax identification number or RFC of each of the persons members of the group or of each related party (Amounts in pesos) Name or corporate name 07200000000000 (specify). 07200001000000 Total.

480 OFFICIAL GAZETTE Monday, January 29, 2024 Part II Data to provide Amount of accrual income of the previous fiscal year of the taxpayer Total accrual income of the previous fiscal year of the taxpayer and of all members of the group or of all related parties Income proportion Taxpayer's deduction limit Part III Data to provide Total of accrued interest that derive from debts (deductible amounts) Pending net interest to deduct from previous years (applicable from the 2022 exercise) Total interest income accrued Net interest Part IV Data to provide Profit (loss) fiscal Total of accrued interest that derive from debts (deductible amounts) Total amount deducted from fixed assets Total amount deducted from deferred expenses Part V Data to provide Total amount deducted from deferred charges Total amount deducted from expenditures made in pre-operational periods Adjusted fiscal profit Net interest limit Part VI Data to provide Non-deductible interest Is located in any of the exceptions established to which article 28, fraction XXXII of the LISR refers (yes or no)

Monday, January 29, 2024 OFFICIAL GAZETTE 481 The questionnaires indicated below contain information relative to the review carried out by the registered public accountant on the taxpayer's financial statements, which form part of the report on the review of the taxpayer's fiscal situation. Every question must be understood with respect to the fiscal year subject to review. In those questions that do not apply to the taxpayer, as well as when in the opinion of the public accountant who answers the questionnaire there is no possible answer for a question in a specific row, or simply was not reviewed because it did not fall within the scope of review, the corresponding row can be left blank, making the corresponding clarifications in the report on the review of the taxpayer's fiscal situation, since if not done, the Tax Administration Service will understand that the taxpayer had the questioned obligation and did not comply with it. Index Concept Data to provide Comments Fiscal diagnosis questionnaire (public accountant review) For the fiscal year ended December 31, 2023 Audit procedures applied for the review of financial statements 07210000000000 Performed the evaluation of the taxpayer's internal control. 07210001000000 In the affirmative case to the previous index, retains the evidence of the internal control evaluation in its working papers. 07210002000000 Detected weaknesses or deviations related to the structure of the taxpayer's internal control with repercussion on its fiscal situation. Note: in the affirmative case describe the irregularities in the report on the review of the fiscal situation. 07210003000000 As a consequence of the performance of its work, proposed financial adjustments that affected the fiscal situation of the taxpayer. 07210004000000 As a consequence of the performance of its work found differences in immaterial items that may have fiscal repercussion. 07210005000000 In the affirmative case to the previous indices, the adjustments affected the base and the determination of the contributions to which the taxpayer is subject. As a consequence of the performance of its work, the taxpayer corrected by the date of sending the fiscal audit the following: 07210006000000 Items that the taxpayer incorrectly deducted in the Income Tax. 07210007000000 Income that the taxpayer omitted in the Income Tax. 07210008000000 Acts or activities that the taxpayer omitted in the Value Added Tax. 07210009000000 Improper credits made against the Income Tax. 07210010000000 Improper credits made against the Value Added Tax. In the negative case, explain the reasons in the report on the review of the taxpayer's fiscal situation. 07210011000000 In case of having detected in its audit any irregularity of those indicated in indices 07210006000000 to 07210010000000, indicate if you revealed any qualification in the report on the review of the taxpayer's fiscal situation.

482 DIARIO OFICIAL Monday, January 29, 2024 07210012000000 In the event that you answered affirmatively in index 07210004000000, you revealed this circumstance in the report on the review of the taxpayer's tax situation. According to your audit tests, the scope thereof, and with the evidence you retain in your working papers, answer whether you ensured that the taxpayer complied with the following: 07210013000000 The taxpayer received advice from an expert in the tax field from the management. If affirmative, indicate: 07210014000000 You evaluated the competence, capacity, and objectivity of the tax management expert. 07210015000000 You obtained knowledge of the expert's work. 07210016000000 You evaluated the adequacy of the expert's work. 07210017000000 Whether the taxpayer obtained a written document. Income Tax (ISR) Deductions (ISR) 07210018000000 In the event that the taxpayer did not comply with what is provided in indices 07D162000 to 07D175000 of the fiscal diagnosis, you proposed that the corresponding items be made non-deductible. 07210019000000 If affirmative, the taxpayer filed supplementary returns due to this review. Specific Deductions (ISR) 07210020000000 In the event that the taxpayer did not comply with what is provided in indices 07D176000 to 07D191000 of the fiscal diagnosis, you proposed that the items related to deductions be made non-deductible. 07210021000000 If affirmative, the taxpayer filed supplementary returns due to this review. Multiple Information Return 07210022000000 You verified the information contained in the annex information on payments and withholdings of ISR, IVA and IEPS (for the purposes of article nine of the transitional provisions of the LISR 2014, fraction X). 07210023000000 You verified the information contained in the annex information on residents abroad, regarding residents abroad (for the purposes of article nine of the transitional provisions of the LISR 2014, fraction X). 07210024000000 You verified the information contained in the annex information on residents abroad (for the purposes of article 76, fraction VI, of the LISR). 07210025000000 You verified the information contained in the annex of income subject to preferential tax regimes (for the purposes of article 178, of the LISR). 07210026000000 You verified the information contained in the annex of operations carried out through trusts (for the purposes of article 76, fraction XIII, of the LISR).

Monday, January 29, 2024 DIARIO OFICIAL 483 Preferential Tax Regimes 07210027000000 You verified the information contained in the annex of income subject to preferential tax regimes. Value Added Tax Credit (IVA) 07210028000000 In the event that the taxpayer did not comply with what is provided in index 07D300000 of the fiscal diagnosis, you proposed that the corresponding corrections be made in the credit. 07210029000000 If affirmative, the taxpayer filed supplementary returns due to this review. Index Concept Data to provide Transfer pricing questionnaire (review by the public accountant) For the year ended December 31, 2023 According to your audit tests, the scope thereof, and with the evidence you retain in your working papers, answer whether you ensured that the taxpayer complied with the following: Insufficient Capitalization (for the purposes of article 28, fraction XXVII of the LISR) 07220000000000 You verified whether the taxpayer complied with what is provided by article 28, fraction XXVII of the LISR. 07220001000000 You detected any non-compliance with what is provided by article 28, fraction XXVII of the LISR. 07220002000000 Amount of non-deductible interest due to insufficient capitalization. If you consider fiscal accounts for the calculation, indicate the amount of: 07220003000000 Capital contribution accounts. 07220004000000 Net fiscal profit and net reinvested profit. 07220005000000 In the event that you observed that the taxpayer's responses to indices 07130108000000 and/or 07130115000000, of annex 13, were not correct and led to a tax non-compliance, you indicated any qualification in your report on the review of the tax situation. 07220006000000 In addition to having answered affirmatively index 07220005000000, you indicated any qualification in your opinion. Supporting Documentation for Transfer Prices (transfer pricing study) for transactions with related parties residing abroad (for the purposes of article 76, fraction IX of the LISR) 07220007000000 You verified that the taxpayer formally complied with this tax obligation. 07220008000000 In the event of non-compliance by the taxpayer, you considered as deductible the transactions with related parties that represented a cost or expense to them.

484 DIARIO OFICIAL Monday, January 29, 2024 07220009000000 In the event of non-compliance by the taxpayer with this tax obligation, you mentioned such circumstance as a qualification in your report on the review of the tax situation. 07220010000000 In the event of non-compliance by the taxpayer, you mentioned such circumstance as a qualification in your opinion. You verified that the supporting documentation for transfer prices, for transactions with related parties residing abroad (for the purposes of article 76, fraction IX of the LISR), included the following: Note: the questions referred to in indices 07220011000000 to 07220028000000 will only be answered if you answered yes in index 07130032000000 of annex 13. 07220011000000 1) name, denomination or corporate name, address and tax residence, of the related persons with whom operations were celebrated. 07220012000000 2) that all related parties were considered according to the definition contained in the fifth and sixth paragraphs of article 179 of the LISR. 07220013000000 3) documentation demonstrating direct and indirect participation between related parties. 07220014000000 4) information relative to the functions or activities for each type of operation evaluated. 07220015000000 5) information relative to the assets used in each type of operation evaluated. 07220016000000 6) information relative to the risks assumed in each type of operation evaluated. 07220017000000 7) information and documentation on transactions with related parties and their amounts, for each related party and for each type of operation evaluated. 07220018000000 8) method applied in accordance with article 180 of the LISR for each type of operation evaluated. 07220019000000 9) information and documentation on comparable operations or companies for each type of operation evaluated. 07220020000000 10) it was identified in the accounting records that all transactions with related parties residing abroad were properly recorded. 07220021000000 In the event that compliance with any of the points mentioned above was not met, indicate if you mentioned such circumstance in your report on the review of the tax situation. 07220022000000 In the event that compliance with any of the points mentioned above was not met, indicate if you mentioned such circumstance in your opinion. 07220023000000 You verified that in the supporting documentation for transfer prices it was concluded that the operations celebrated with related parties residing abroad by the taxpayer were carried out in accordance with the prices or amounts of consideration that independent parties would have used in comparable operations. 07220024000000 In the event of a negative conclusion, indicate if you revealed any qualification in the report on the review of the taxpayer's tax situation. 07220025000000 In the event of a negative conclusion in the supporting documentation, indicate if you revealed any qualification in the opinion. 07220026000000 In the event that the supporting documentation for transfer prices suggested a transfer pricing adjustment that the taxpayer did not make, you revealed any qualification in the report on the review of the taxpayer's tax situation.

Monday, January 29, 2024 DIARIO OFICIAL 485 07220027000000 In the event that the supporting documentation for transfer prices suggested a transfer pricing adjustment that the taxpayer did not make, you revealed any qualification in the opinion. 07220028000000 In these latter cases, you considered the transactions with related parties that represented a cost or expense to the taxpayer as deductible. Information Return on Transactions with Related Parties Residing Abroad (for the purposes of article 76 fraction X of the LISR) 07220029000000 You verified the timely presentation of the information on transactions with related parties residing abroad, carried out during the immediate previous year (annex 9 DIM). 07220030000000 You verified if the figures reported in that declaration coincide with those manifested in the documentation referred to in article 76 fraction IX of the LISR (transfer pricing study). 07220031000000 You verified from a formal point of view the correct filling out of the information on transactions with related parties residing abroad, carried out during the immediate previous year (annex 9 DIM) in accordance with the information contained in the transfer pricing documentation for transactions with related parties residing abroad (for the purposes of article 76, fraction IX, of the LISR). 07220032000000 In the event that you observed errors in the filling out, you mentioned such circumstance as a qualification in your report on the review of the tax situation of the taxpayer. If negative, specify: 07220033000000 You considered the transactions with related parties that represented a cost or expense to the taxpayer as deductible. 07220034000000 In the event of non-compliance, you mentioned such circumstance as a qualification in your report on the review of the tax situation of the taxpayer. 07220035000000 In the event of non-compliance, you mentioned such circumstance as a qualification in your opinion. Annual Information Returns of Related Parties (for the purposes of article 76-A fraction X of the LISR) of 2022 presented in 2023 07220036000000 You verified the timely and proper presentation of the master information return of related parties of the multinational business group corresponding to the fiscal year of 2022. 07220037000000 You verified the timely and proper presentation of the local information return of related parties corresponding to the fiscal year of 2022. 07220038000000 You verified the timely and proper presentation of the country-by-country information return of the multinational business group corresponding to the fiscal year of 2022. 07220039000000 In the event that you observed errors in the filling out of the annual information returns of related parties corresponding to the fiscal year of 2022, you mentioned such circumstance as a qualification in your report on the review of the tax situation of the taxpayer. Compliance with the obligation regarding transactions with related parties (for the purposes of article 76 fraction XII of the LISR) 07220040000000 You verified that there is documentary evidence from which it can be concluded that taxable income and authorized deductions were determined considering for those operations the prices or amounts of consideration that independent parties would have used in comparable operations.

486 DIARIO OFICIAL Monday, January 29, 2024 07220041000000 If negative, you considered the transactions with related parties that represented a cost or expense to the taxpayer as deductible. 07220042000000 In the event of a negative conclusion in the documentary evidence, indicate if you revealed any qualification in the report on the review of the taxpayer's tax situation. 07220043000000 In the event of a negative conclusion in the documentary evidence, indicate if you revealed any qualification in your opinion. 07220044000000 You verified in the documentary evidence referred to in index 07220040000000 the application of the transfer pricing methods established in article 180 of the LISR in the terms of the third paragraph of the cited article. 07220045000000 In the event that you did not apply them, indicate if you revealed any qualification in the report on the review of the taxpayer's tax situation, or in your opinion. Transactions with Related Parties National Related Parties Reported 07220046000000 In the event that you indicated yes in index 07D031000 of the "general data" annex, you verified that the information declaration for your transactions with related parties residing abroad (For the purposes of article 76, fraction X of the LISR, annex 9 of the DIM) includes transactions with related parties residing in national territory. 07220047000000 In the event that you indicated yes in index 07130151000000 of annex 13, you verified that the information declaration for your transactions with related parties residing abroad (For the purposes of article 76, fraction X of the LISR, annex 9 of the DIM) includes transactions with related parties residing in national territory. Transfer Pricing Adjustments 07220048000000 You verified in the case of transfer pricing adjustments that have increased the taxpayer's deductions that all the requirements established in rule 3.9.1.3. of the RMF 2023 were met. Interest Considered as Dividends (for the purposes of article 11 of the LISR) 07220049000000 In the event that you observed that the taxpayer's responses to indices 07130067000000 and/or 07130068000000 of annex 13 were not correct and led to a tax non-compliance, you indicated any qualification in your report on the review of the taxpayer's tax situation, or in your opinion. Transfer Pricing Methodology (for the purposes of article 180 of the LISR) for transactions with related parties 07220050000000 You verified that in the supporting documentation for transfer prices, there is evidence that an attempt was made to first apply the comparable uncontrolled price method (provided for in fraction I of article 180 of the LISR) for each of its transactions with related parties that you validated in your transfer pricing studies. 07220051000000 You observed any formal inconsistency, on the part of the taxpayer, in the responses of the taxpayer's information on its transactions with related parties. 07220052000000 If affirmative, you revealed any qualification in the report on the review of the taxpayer's tax situation, or in your opinion.

Monday, January 29, 2024 DIARIO OFICIAL 487 D. Guide format for the presentation of the tax opinion on financial statements of non-bank financial intermediaries, applicable to credit unions, general warehouse receipts companies, financial lessors, financial factoring companies, regulated multiple-object financial societies, popular savings and credit entities in accordance with the Popular Savings and Credit Law and other non-bank financial intermediaries, for the fiscal year of 2023. Index Concept Data to provide Taxpayer Identification Data 10A000000 RFC: 10A001000 Name (paternal surname, maternal surname, first name(s)), denomination or corporate name: Tax Address: 10A002000 Federal entity: 10A003000 Borough or municipality: 10A004000 Neighborhood or locality: 10A005000 Postal code: 10A006000 Street, exterior and interior number: 10A007000 City or town: 10A008000 Phone: 10A009000 Email: 10A010000 Name of the economic group to which it belongs: 10A011000 Activity key for tax purposes: Taxpayer Declaration: I declare that the information provided in this document reflects the real operations carried out during the year, which are registered accounting-wise and are backed by supporting documentation. 10A012000 Name of the taxpayer:

488 DIARIO OFICIAL Monday, January 29, 2024 Public Accountant Identification Data 10B000000 RFC: 10B001000 Name (paternal surname, maternal surname, first name(s)): 10B002000 CURP: 10B003000 Registration number: Tax Address: 10B004000 Federal entity: 10B005000 Borough or municipality: 10B006000 Neighborhood or locality: 10B007000 Postal code. 10B008000 Street, exterior and interior number: 10B009000 City or town: 10B010000 Phone of the CPA or firm: 10B011000 Email: 10B012000 Email of the tax mailbox: 10B013000 College to which it belongs: 10B014000 Name of the firm: 10B015000 RFC of the firm: 10B016000 Registration number of the firm: Declaration of the public accountant who issued the opinion: I declare that the information provided by the cited taxpayer is contained in books, records, documents and declarations in the possession of the taxpayer itself, which I examined, as I manifest in the independent auditor's report and in the report on the review of the taxpayer's tax situation which I attach. 10B017000 Name of the public accountant who issued the opinion:

Monday, January 29, 2024 DIARIO OFICIAL 489 Legal Representative Identification Data 10C000000 RFC: 10C001000 Name (paternal surname, maternal surname, first name(s)): 10C002000 National: 10C003000 Foreigner: 10C004000 CURP: Tax Address 10C005000 Federal entity: 10C006000 Borough or municipality: 10C007000 Neighborhood or locality: 10C008000 Postal code: 10C009000 Street, exterior and interior number: 10C010000 City or town: 10C011000 Phone 10C012000 Email: 10C013000 Deed number: 10C014000 Notary number: 10C015000 Entity in which the notary is located: 10C016000 Date of the power of attorney: 10C017000 Date of appointment: Legal Representative Declaration: I declare that the information provided in this document reflects the real operations carried out by my represented entity during the year, which are registered accounting-wise and are backed by supporting documentation. 10C018000 Name of the legal representative:

490 DIARIO OFICIAL Monday, January 29, 2024 Index Concept. Data to provide General Data 10D000000 Competent authority. 10D001000 Headquarters to which the ADAF belongs. 10D002000 Administration. 10D003000 Obligated or optional. 10D004000 Opted to audit its financial statements by taxable income (for the purposes of article 32-A CFF). 10D005000 Opted to audit its financial statements by the value of its assets (for the purposes of article 32-A CFF). 10D006000 Opted to audit its financial statements by the number of workers (for the purposes of article 32-A CFF). 10D007000 If negative in all questions of indices 10D004000, 10D005000 and 10D006000 above, mention the reason why you present the opinion. 10D008000 Type of society. 10D009000 Part of a partnership in participation. 10D010000 Part of a trust. If affirmative to the previous index, indicate the denomination or corporate name of the trust: 10D011000 Denomination or corporate name of the settlor. 10D012000 Denomination or corporate name of the trustee. 10D013000 Denomination or corporate name of the beneficiary (1). 10D014000 Denomination or corporate name of the beneficiary (2). 10D015000 Denomination or corporate name of the beneficiary (3). 10D016000 First opinion. 10D017000 It is a specialized society in the investment in energy, electricity and infrastructure assets. 10D018000 Type of special taxpayer. 10D019000 Parent company. 10D020000 Subsidiary company. 10D021000 Cooperative society. 10D022000 Start date of the fiscal year. 10D023000 End date of the fiscal year. 10D024000 Start date of the previous fiscal year. 10D025000 End date of the previous fiscal year. 10D026000 Select the costing system you use for tax purposes:

Monday, January 29, 2024 DIARIO OFICIAL 491 If you have selected any costing system, you will be subject to the following: 10D027000 Cost of sales: uses the absorption costing system for tax purposes and the acquisition cost valuation method for accounting purposes (historical costs) (if affirmative must fill out from index 10050000000000 to 10050030000000 of annex 5). 10D028000 Cost of sales: uses the absorption costing system for tax purposes (estimated predetermined costs) (if affirmative must fill out from index 1005000000000 to 10050030000000 of annex 5). 10D029000 Cost of sales: uses the absorption costing system for tax purposes and the standard cost valuation method for accounting purposes (if affirmative must fill out from index 10050000000000 to 10050030000000 of annex 5). 10D030000 Cost of sales: uses a system different from the above (if affirmative must fill out from index 10050031000000 to 10050040000000 of annex 5). 10D031000 Type of opinion. Indicate the RFC of the person(s) physical or moral that advised the taxpayer fiscally, through a written opinion: 10D032000 RFC 1: 10D033000 RFC 2: 10D034000 RFC 3: 10D035000 RFC 4: 10D036000 RFC 5: Fiscal Effects 10D037000 Carried out transactions with related parties. 10D038000 If your answer was affirmative in index 10D037000 (must fill out annexes 13 and 14). 10D039000 Carried out transactions with national related parties. 10D040000 Carried out transactions with foreign related parties. 10D041000 It is a fiscally transparent foreign entity and/or a foreign legal figure. 10D042000 In the year, it decreased pending fiscal losses from previous years referred to in fraction II of article 9 of the LISR (if affirmative must fill out annex 19). Other Aspects 10D043000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria of fiscal and customs provisions. 10D044000 Specify the number(s) of criterion/criteria. 10D045000 Obtained any resolution from the SAT or SHCP that affected its tax situation during the year. If affirmative to the previous index, indicate the following 10D046000 It is: 10D047000 The requirements established in the resolution (authorization or consultation) were met.

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492 DIARIO OFICIAL Monday, January 29, 2024 10D048000 Office number 1. 10D049000 Date of office 1. 10D050000 Office number 2. 10D051000 Date of office 2. 10D052000 Office number 3. 10D053000 Date of office 3. 10D054000 Did you obtain any favorable resolution from jurisdictional authorities that affected your tax situation during the fiscal year (includes PTU). In the affirmative to the previous index, indicate the number and date of the resolution: 10D055000 Resolution number 1. 10D056000 Date of resolution 1. 10D057000 Resolution number 2. 10D058000 Date of resolution 2. 10D059000 Resolution number 3. 10D060000 Date of resolution 3. 10D061000 Have you filed any means of defense against tax provisions. In the affirmative to the previous index, clarify through the annex called additional information, the contested tax provision, the means of defense filed as well as the status of the means of defense filed at the close of the fiscal year 10D062000 Date of submission of the multiple information declaration. (normal). 10D063000 Date of submission of the multiple information declaration. (last complementary). 10D064000 You are obligated to disclose for the fiscal year, reportable schemes. In the affirmative to the previous index, indicate the following: Identification number granted by the SAT to the reportable scheme 10D065000 Identification number (field 1). 10D066000 Identification number (field 2). 10D067000 Identification number (field 3). 10D068000 Identification number (field 4). 10D069000 Identification number (field 5). 10D070000 Date of submission of the normal information declaration. 10D071000 Date of submission of the information declaration (last complementary). Operations with residents abroad 10D072000 You entered into financial derivative operations that had tax effects during the fiscal year in the Income Tax (in the affirmative you must fill out annex 10). 10D073000 You maintained permanent investments in subsidiaries, associates, and affiliates during the fiscal year (in the affirmative you must fill out annex 11). 10D074000 You carried out operations with residents abroad (in the affirmative you must fill out annex 16). 10D075000 You obtained loans during the fiscal year (in the affirmative you must fill out annex 18).

Monday, January 29, 2024 DIARIO OFICIAL 493 Taxpayer fiscal diagnosis General tax matters 10D076000 You have had changes in name or corporate name during the fiscal year audited. 10D077000 In the affirmative to the previous index, you have the notices of change of name or corporate name before the federal taxpayer registry (for the effects of article 29 fraction I of the RCFF), likewise specify the previous RFC and names. 10D078000 (specify previous name). 10D079000 (specify previous name). 10D080000 (specify previous name). 10D081000 (specify previous name). 10D082000 (specify previous name). 10D083000 You have had changes in tax domicile during the audited fiscal year. 10D084000 In the affirmative to the previous index, you have all the notices of change of tax domicile (for the effects of article 29, fraction III of the RCFF). 10D085000 You have updated economic activities and obligations during the audited fiscal year. 10D086000 In the affirmative to the previous index, you have all the notices of update of economic activities and obligations (for the effects of article 29, fraction VII RCFF). 10D087000 For the audited fiscal year, you have the notices of opening or closing carried out during the same of establishments, branches, premises, fixed or semi-fixed stalls, places where merchandise is stored and in general any premises or establishment that is used for the performance of your activities (for the effects of article 29, fraction VIII of the RCFF). 10D088000 During the fiscal year, notices of compensation of balances in favor were presented (for the effects of article 23 CFF). 10D089000 Indicate if during the fiscal year your shareholders, shares or equivalent were sold by the taxpayer, if the same complied with what is provided in article 26 fraction XI of the CFF. Note: in the affirmative to the previous index, describe how you complied and with what documentation you accredit it, through the annex called additional information of the report 10D090000 You have shareholders resident in the country. 10D091000 In the affirmative to the previous index, they are registered in the federal taxpayer registry (for the effects of article 27 CFF). 10D092000 You have inventories in your accounting records. 10D093000 In the affirmative, you keep a control of the inventories of merchandise, raw materials, work in process and finished products as appropriate (for the effects of article ISR 76 fraction XIV of the ISR Law). 10D094000 Indicate if you identified suppliers or clients with the definitive list issued by the SAT of presumably non-existent operations for the entire fiscal year reviewed. 10D09500 Indicate if you verified that the operations with that client or supplier do not give them tax effect in accordance with article 69-B of the CFF. 10D096000 You have employees. In the affirmative to the question of the previous index indicate: 10D097000 Number of workers. 10D098000 Total ISR withheld and paid for salaries.

494 DIARIO OFICIAL Monday, January 29, 2024 10D099000 Total ISR withheld and paid for assimilated to salaries. 10D100000 Employment subsidy delivered in cash to workers in the fiscal year. 10D101000 Total income from salaries and wages and assimilated concepts. 10D102000 Total exempt income from salaries and wages. 10D103000 You created a reserve for a pension or retirement fund for personnel or made changes to said fund (for the effects of article 29 of the LISR and 65 of the RLISR.) 10D104000 In the negative to the question of index 10D096000, you have any personnel service contracts (outsourcing). In case of having any personnel service contracts (outsourcing), indicate the RFC and name of the society(ies) that provide(s) personnel services (outsourcing) 10D105000 (specify outsourcing society name). 10D106000 (specify outsourcing society name). 10D107000 (specify outsourcing society name). 10D108000 (specify outsourcing society name). 10D109000 (specify outsourcing society name). 10D110000 You obtained a loss from the alienation of accounts and documents receivable in the fiscal year. 10D111000 The accounts and documents receivable in the fiscal year were assigned as part of a restructuring or payment of dividends or profits. 10D112000 Amount of VAT that originated said operation. Electronic accounting 10D113000 You kept accounting in accordance with article 28 of the CFF, its regulations and with article 32, fraction I of the LIVA. 10D114000 The supporting documentation of the records or entries is available at your tax domicile (for the effects of article 28, fraction III of the CFF). Note: in the negative to the previous index, indicate the domicile in which you keep the supporting documentation of the records or entries, through the annex called additional information of the report. For VAT purposes indicate the following: 10D115000 Regarding commission agents, you performed the separation in your accounting and records of the operations that you carry out on your own account from those that you carry out on behalf of the principal (for the effects of articles 32 fraction II of the LIVA and 35 of the RLIVA). 10D116000 You issued and delivered fiscal vouchers (for the effects of articles 32 fraction III of the LIVA, 20 and 74 of the RLIVA). 10D117000 You issued fiscal vouchers for the withholding of the tax that is carried out in the cases provided for in article 1o.-A, (for the effects of article 32, fraction V of the LIVA, as well as with the applicable rules of the RMF for 2023). 10D118000 You provided monthly and in a timely manner to the tax authorities, information about the people to whom you withheld taxes (for the effects of article 32, fraction V of the LIVA as well as with the applicable rules of the RMF for 2023). 10D119000 You provided monthly and in a timely manner to the tax authorities, information about the payment, withholding, credit and transfer of the Value Added Tax in operations with your suppliers, breaking down the value of the acts or activities by rate at which you transferred or was transferred the Value Added Tax, including activities for which you were not obligated to pay (for the effects of article 32,

Monday, January 29, 2024 DIARIO OFICIAL 495 10D120000 Amount of VAT that was withheld from you regarding the provision of services referred to in fraction IV of article 1o.-A of the LIVA. You have the following updated books: 10D121000 Journal. 10D122000 Ledger. 10D123000 Minutes of meetings of partners or shareholders. 10D124000 Partners or shareholders. Income Tax (ISR) 10D125000 The taxpayer participated in a restructuring in which the alienation of its shares at fiscal cost was authorized, or the deferral of the tax derived from the alienation of its shares within the group to which it belongs. (for the effects of article 24 of the LISR). 10D126000 The taxpayer participated in a restructuring in which an undue transmission of tax losses was generated (for the effects of article 69-B Bis of the CFF). 10D127000 The taxpayer's shares related to the restructuring referred to in the previous index remained in the restructured group during the audited fiscal year. 10D128000 The taxpayer participated in an international restructuring by which it generated income subject to preferential tax regimes. 10D129000 Recognized or reported said income Note. In the negative, indicate the reason through the annex called additional information of the report 10D130000 The taxpayer changed the business model. You complied with the following tax obligations: 10D131000 Issue vouchers for the activities carried out and keep the files (for the effects of article 76, fractions II and XVII of the LISR). 10D132000 Issue fiscal vouchers in which the amount of payments made to residents abroad is recorded in terms of title V of the LISR and the withheld tax (for the effects of article 76, fraction III of the LISR ). 10D133000 Keep a record of the operations you carried out with securities issued in series (for the effects of articles 76 fraction VIII of the LISR and 111 of the RLISR). 10D134000 Make payments of dividends or profits with non-negotiable named checks issued in the name of the partner or shareholder or through fund transfers to the partner or shareholder (for the effects of article 76, fraction XI inciso a) of the LISR). 10D135000 Provide to the partners or shareholders to whom dividends were paid, a fiscal voucher in which their amount, the ISR withheld, is indicated, in which it is indicated if the dividends come from any specific account or record (for the effects of article 76, fraction XI, inciso b) of the LISR). 10D136000 Inform the tax authorities of the loans, contributions for future capital increases or capital increases that they receive in cash, in national or foreign currency, greater than $600,000 (for the effects of articles 18, fraction XI and 76 fraction XVI of the LISR, as well as with the applicable rules of the RMF for 2023). 10D137000 Withhold and pay the additional ISR at a rate of 10% on distributed dividends or profits (for the effects of article 140 second paragraph of the LISR). 10D138000 You obtained tax refunds from the authority and that have generated interest.

496 DIARIO OFICIAL Monday, January 29, 2024 10D139000 In the affirmative, you accumulated income from interest paid by the tax authority. 10D140000 Present in time and form the obligation provided for in fraction I, of article 55 of the LISR. 10D141000 Present in time and form the obligation provided for in fraction II of article 55 of the LISR. 10D142000 During the fiscal year, the taxpayer provided operation, administration or distribution services to investment companies in debt instruments or variable income investment companies, in terms of the Investment Companies Law and other applicable legal regulations. 10D143000 With respect to said activities, you complied in time and form with the obligation provided for in fraction II of article 55 of the LISR, just as it is provided in article 89 of that same regulation. (ISR) obtained income from 10D144000 Indicate if you alienated shares or intangibles during the fiscal year. In the affirmative to the previous index, indicate the following: 10D145000 Buyer name 1. 10D146000 Is a related party. 10D147000 Buyer name 2. 10D148000 Is a related party. 10D149000 Buyer name 3. 10D150000 Is a related party. 10D151000 Buyer name 4. 10D152000 Is a related party. 10D153000 Buyer name 5. 10D154000 Is a related party. 10D155000 Total income from sale of shares. 10D156000 Total income from sale of intangibles. 10D157000 Total average cost of the alienated shares. 10D158000 Total amount of the adjusted original investment. 10D159000 You made withholding. 10D160000 Amount of payment for the operation. 10D161000 In case of having a tax loss in the alienation of shares, you filed notice within ten days following the date of the operation. 10D162000 Amount of pending tax loss to be amortized from alienation of shares and other securities whose yield is not interest in terms of article 8 LISR. 10D163000 Deductible amount from financial derivative operations agreed outside recognized markets. Indicate the following as issuer of the shares: 10D164000 Indicate if you transmitted monetary assets by more than 51%. 10D165000 Indicate if you carried out a reimbursement or reduction of shares. 10D166000 Indicate if you reimbursed premium in share subscription. 10D167000 Amount of reimbursement or capital reduction carried out. 10D168000 Income Tax derived from fraction I of article 78. 10D169000 Income Tax derived from fraction II of article 78. 10D170000 Indicate if you carried out a reimbursement or reduction of shares derived from absorption of financial losses.

Monday, January 29, 2024 DIARIO OFICIAL 497 Deductions (ISR) You met the following tax requirements for your deductions: 10D171000 If applicable, when you have borrowed capital and grant loans to third parties, you have applied the cap established for your deduction (for the effects of articles 27 fraction VII of the LISR and 38 of its RLISR). 10D172000 In the case of fees or gratuities to administrators, commissioners, directors, general managers or members of the board of directors, of surveillance, consultative or of any other kind, the requirements to which they are subject were met (for the effects of article 27, fraction IX of the LISR). 10D173000 In the cases of technical assistance, transfer of technology or royalties, it has been verified that the person who provided the knowledge had its own technical elements for it, provided it directly and effectively carried out (for the effects of article 27, fraction X of the LISR). 10D174000 In the case of the acquisition cost or the interest that derives from received credits, they correspond to those of the market and when they have exceeded it, the excess had been considered as non-deductible (for the effects of article 27, fraction XIII of the LISR). 10D175000 In the case of per diems or travel expenses, it was verified that the requirements provided for in fraction V of article 28 of the LISR had been met. 10D176000 In the case of granting the use or temporary enjoyment of automobiles and airplanes, you complied with the requirements established for its deduction (for the effects of articles 28 fraction XIII of the LISR and 60 of the RLISR) 10D177000 In the case of loss from alienation of shares and other securities, as well as financial losses that come from financial derivatives of capital referred to shares or share indices, the established requirements were met for its deduction (for the effects of article 28, fraction XVII of the LISR, as well as with the applicable rules of the RMF for 2023). 10D178000 The various losses met all the deduction requirements established in article 27 of the LISR. 10D179000 You have a pension, retirement and seniority premium fund. In the affirmative: 10D180000 Indicate the total amount of the reserve for pension, retirement and seniority premium funds, it is invested in accordance with what is established in article 29, fraction II, of the LISR in force in the reviewed fiscal year. 10D181000 Indicate if you deduct the returns from the investment of the funds destined for the reserves for the granting of pensions or retirements of personnel. 10D182000 Indicate if the reserve for the pension fund is included in the annual inflationary adjustment within the credits 10D183000 In the fiscal year you deducted uncollectible credits referred to in fraction V of article 25 of the LISR. 10D184000 In the case of losses from uncollectible credits, you comply with the requirements that fraction XV, article 27 of the LISR points out. 10D185000 In case that in the fiscal year you ceased to use the direct costing system based on historical costs, you considered for tax purposes as the initial inventory of the fiscal year the value of the final inventory valued with the direct costing system based on historical costs (for the effects of article 69 G, fraction II of the regulations of the LISR). 10D186000 You carried out financial derivative operations (for the effects of article 20 of the LISR). In the affirmative to the previous index, indicate the following: 10D187000 They were carried out for the purposes of: 10D188000 In the affirmative you accumulated income from financial derivative operations.

498 DIARIO OFICIAL Monday, January 29, 2024 10D189000 Indicate the amount of the corresponding accumulation. 10D190000 You made deductions related to financial derivative operations. 10D191000 In the affirmative indicate the amount of the corresponding deduction. 10D192000 You obtained losses in financial derivative operations with related parties in terms of article 28, fraction XIX of the LISR. 10D193000 In the affirmative indicate the corresponding amount. Specific provisions (ISR) Multiple-object financial societies 10D194000 It is considered as a member of the financial system. (for the effects of article 7, third paragraph of the Law). 10D195000 It has a particular resolution from the Tax Administration Service, to be considered as a member of the financial system. (for the effects of article 7, fourth paragraph of the Law). 10D196000 It applies the specific provisions established in the Income Tax Law, for taxpayers who are part of the financial system. Credit unions 10D197000 Attending to the level of operation for which the credit union was authorized, it carried out exclusively the operations listed in article 40 of the Credit Unions Law. 10D198000 During the fiscal year it carried out discount, loan or credit operations of any kind with people who were not members of the credit union, except with the people and trusts expressly authorized in article 40, fractions I and II of the Credit Unions Law. General warehouses 10D199000 You took inventory of stock on the date of the end of the fiscal year (for the effects of article 76, fraction IV of the Law). 10D200000 You deducted the amount constituted or increased in the fiscal year, prior to review by the National Banking and Securities Commission, the contingency reserve (for the effects of article 47 of the Law). 10D201000 If at the end of the fiscal year, the decrease of the contingency reserve applicable to general warehouses proceeded, with respect to those constituted in the immediate previous fiscal year, the difference was considered as accumulative income in the fiscal year (for the effects of article 47 of the Law). 10D202000 In the capacity of having participated in some merger: 10D203000 Date on which the merger took effect. In case of being merged, you must note: 10D204000 Merger: RFC. 10D205000 Merger: name or corporate name. In case of being the merger, you must note: 10D206000 Merged 1: RFC. 10D207000 Merged 1: name or corporate name.

Monday, January 29, 2024 DIARIO OFICIAL 499 10D208000 Merged 2: RFC. 10D209000 Merged 2: name or corporate name. 10D210000 Merged 3: RFC. 10D211000 Merged 3: name or corporate name. 10D212000 Merged 4: RFC. 10D213000 Merged 4: name or corporate name. 10D214000 Merged 5: RFC. 10D215000 Merged 5: name or corporate name. 10D216000 Merged 6: RFC. 10D217000 Merged 6: name or corporate name. 10D218000 Merged 7: RFC. 10D219000 Merged 7: name or corporate name. 10D220000 Merged 8: RFC. 10D221000 Merged 8: name or corporate name. 10D222000 Merged 9: RFC. 10D223000 Merged 9: name or corporate name. 10D224000 Merged 10: RFC. 10D225000 Merged 10: name or corporate name. Note: in case of having been the merger, and the previous space is insufficient, indicate in the annex called additional information of the report: the RFC, name of the merged entity(ies), date on which the merger took effect and the percentage of shareholding participation. 10D226000 In the capacity of having participated in some spin-off: 10D227000 Date on which the spin-off took effect. 10D228000 You transmitted fiscal attributes such as tax losses, CUFIN, CUCA. Part of the asset, liability and social capital corresponding, contributed by the spin-off and received by: 10D229000 Spin-off 1: RFC. 10D230000 Asset value: 10D231000 Liability value: 10D232000 Social capital value: 10D233000 Spin-off 2: RFC. 10D234000 Asset value: 10D235000 Liability value: 10D236000 Social capital value:

500 DIARIO OFICIAL Lunes 29 de enero de 2024 10D237000 Split 3: RFC. 10D238000 Asset value: 10D239000 Liability value: 10D240000 Share capital value: 10D241000 Split 4: RFC. 10D242000 Asset value: 10D243000 Liability value: 10D244000 Share capital value: 10D245000 Split 5: RFC. 10D246000 Asset value: 10D247000 Liability value: 10D248000 Share capital value: 10D249000 Split 6: RFC. 10D250000 Asset value: 10D251000 Liability value: 10D252000 Share capital value: 10D253000 Split 7: RFC. 10D254000 Asset value: 10D255000 Liability value: 10D256000 Share capital value: 10D257000 Split 8: RFC. 10D258000 Asset value: 10D259000 Liability value: 10D260000 Share capital value: 10D261000 Split 9: RFC. 10D262000 Asset value: 10D263000 Liability value: 10D264000 Share capital value: 10D265000 Split 10: RFC. 10D266000 Asset value: 10D267000 Liability value: 10D268000 Share capital value: 10D269000 Splitter: RFC. 10D270000 Asset value: 10D271000 Liability value: 10D272000 Share capital value: In the event of liquidation, indicate: 10D273000 Start date of the liquidation.

Lunes 29 de enero de 2024 DIARIO OFICIAL 501 Indicate the name, trade name, or corporate name and RFC of the liquidator: 10D274000 (liquidator 1 specify name, trade name, or corporate name). 10D275000 (liquidator 2 specify name, trade name, or corporate name). 10D276000 (liquidator 3 specify name, trade name, or corporate name). 10D277000 Held investments through trusts for the acquisition or construction of real estate (fibras). 10D278000 In the affirmative case of the previous index, complied with all requirements provided in articles 187 and 188 of the Income Tax Law (LISR). 10D279000 Was part of a trust for the acquisition or construction of real estate (fibra). 10D280000 In the affirmative case of the previous index, complied with all requirements provided in articles 187 and 188 of the Income Tax Law (LISR). Credits 10D281000 Has the supporting documentation for the payment of Income Tax (ISR) paid abroad that was credited. 10D282000 Verified that the tax paid abroad and credited in the fiscal year actually corresponds to an Income Tax for which there is a right to credit, in accordance with the general rules issued by the Tax Administration Service (SAT). 10D283000 The credited tax was paid directly by the taxpayer abroad. 10D284000 Meets the requirements established in article 5 of the Income Tax Law (LISR) to credit the ISR paid abroad. 10D285000 Amount of ISR paid abroad derived from dividends or profits received from residents abroad. 10D286000 Amount of ISR paid abroad from foreign source wealth. 10D287000 Amount of non-creditable and non-deductible ISR in terms of article 5 of the LISR. 10D288000 Regarding an Income Tax paid by resident societies abroad, resulting from a payment of dividends or profits distributed in favor of the taxpayer, verified that all and each of the requirements provided in the applicable tax regulations for its credit were met. 10D289000 Indicate the country where the resident societies abroad paid the Income Tax that the taxpayer credits (1). 10D290000 Indicate the country where the resident societies abroad paid the Income Tax that the taxpayer credits (2). 10D291000 Indicate the country where the resident societies abroad paid the Income Tax that the taxpayer credits (3). 10D292000 Credits only the Income Tax paid abroad in the fiscal year. 10D293000 Indicate if you credit a remainder of the Income Tax paid abroad corresponding to previous fiscal years. Preferential tax regimes 10D294000 Carried out operations with preferential tax regimes, through foreign entities or legal figures that are fiscally transparent abroad (in the affirmative case, must fill out annex 20). 10D295000 Has a transfer pricing study for the operations carried out.

502 DIARIO OFICIAL Lunes 29 de enero de 2024 10D296000 Total of accumulative or taxable income in the fiscal year from REFIPRES. 10D297000 Credited tax paid in REFIPRES. 10D298000 Amount of the credit for tax paid abroad. 10D299000 Met all requirements to apply ISR withholding from REFIPRES. 10D300000 Amount of the credit for Withheld Income Tax. 10D301000 Indicate if you declared tax on income subject to REFIPRES. 10D302000 Amount of tax on income subject to REFIPRES. 10D303000 Amount of dividends or profits subject to preferential tax regimes in terms of the tenth paragraph of article 177 LISR. Withholdings and/or joint liability 10D304000 The taxpayer made any payment to a resident abroad, in which the ISR corresponding to said resident abroad was covered by the taxpayer itself. 10D305000 Applied what is provided in article 1.13 of the Decree published in the DOF on December 26, 2013. 10D306000 Applied any treaty to avoid double taxation. In the affirmative case: 10D307000 Has the necessary documentation to prove residence in the country in question, in terms of article 4 of the LISR. 10D308000 Met all requirements to apply a preferential withholding rate. 10D309000 Applied what is provided in article 1.4 of the Decree published in the DOF on December 26, 2013. Value Added Tax Acts or activities (VAT). 10D310000 Carries out acts or activities not affected by the Value Added Tax. 10D311000 Met the tax provisions to determine the taxable and exempt acts or activities. Credit (VAT). Requirements for crediting the Value Added Tax 10D312000 Applied the option of article 5o.-B of the LIVA for the prorating of the tax not identified with taxable activities, for which the 0% rate and exempt apply. 10D313000 Indicate if, for the purposes of determining the definitive monthly payments of the Value Added Tax, you credit tax at 100%. 10D314000 Made adjustments to the value of the creditable tax (for the purposes of article 5o.-A of the LIVA). 10D315000 In the case of net interest of the fiscal year, verified that the VAT credit derived from interest was met with the requirements established for its credit (for the purposes of article 5o., fraction I of the LIVA).

Lunes 29 de enero de 2024 DIARIO OFICIAL 503 Specific to the Value Added Tax. 10D316000 Excludes the concepts indicated in fractions IV, V, VI, and IX of article 5o.-C of the Law, to calculate the proportion referred to in the first paragraph of article 5o.-C of the law. (for the purposes of article 5o.-C of the Law). Multiple-object financial societies. 10D317000 In the event that it is a multiple-object financial society not part of the financial system, in terms of what is provided in article 8 of the Income Tax Law, it taxed the VAT on paid interest. Application of fiscal incentives 10D318000 Applied what is provided for the purposes of article 2.1 of the Decree published in the DOF on December 26, 2013. 10D319000 Applied what is provided for the purposes of article 2.2 of the Decree published in the DOF on December 26, 2013. Decree of fiscal incentives northern border region In matters of Income Tax 10D320000 Opted to apply the fiscal incentive in matters of ISR from the Decree of fiscal incentives northern border region, published in the DOF on December 31, 2018 (in the affirmative case, must fill out from index 10150124000000 to 10150152000000 of annex 15). 10D321000 Indicate the percentage that the income of the immediate previous fiscal year obtained in the northern border region represents, with respect to the total income obtained outside of it. 10D322000 Is registered in the beneficiary registry of the incentive for the northern border region. 10D323000 Number of authorization letter to apply the ISR fiscal incentive. 10D324000 Date of authorization to apply the ISR fiscal incentive. 10D325000 Number or registration key in the beneficiary registry of the incentive for the northern border region. 10D326000 Stopped applying the fiscal incentive in matters of ISR indicated in the Decree of fiscal incentives northern border region, published in the DOF on December 31, 2018. 10D327000 In the affirmative case of the previous question, indicate the reason why it stopped applying the ISR fiscal incentive. 10D328000 Date it stopped applying the ISR fiscal incentive due to any of the above scenarios. 10D329000 Submitted by the month following the one in which it requested the cancellation, the complementary declarations of the provisional payments in which it applied the incentive and, if applicable, made the payment of the corresponding ISR.

504 DIARIO OFICIAL Lunes 29 de enero de 2024 In the event that the answer to the previous question is affirmative, indicate the month of the corrected provisional payment, the date of presentation of the complementary declarations presented and the amount paid: 10D330000 (1) Corresponding to the month of: 10D331000 (1) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive. 10D332000 (1) Amount paid in the complementary declaration. 10D333000 (2) Corresponding to the month of: 10D334000 (2) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive. 10D335000 (2) Amount paid in the complementary declaration. 10D336000 (3) Corresponding to the month of: 10D337000 (3) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive. 10D338000 (3) Amount paid in the complementary declaration 10D339000 (4) Corresponding to the month of: 10D340000 (4) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive. 10D341000 (4) Amount paid in the complementary declaration. 10D342000 (5) Corresponding to the month of: 10D343000 (5) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive. 10D344000 (5) Amount paid in the complementary declaration. 10D345000 (6) Corresponding to the month of: 10D346000 (6) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive. 10D347000 (6) Amount paid in the complementary declaration. 10D348000 (7) Corresponding to the month of: 10D349000 (7) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive. 10D350000 (7) Amount paid in the complementary declaration. 10D351000 (8) Corresponding to the month of: 10D352000 (8) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive. 10D353000 (8) Amount paid in the complementary declaration. 10D354000 (9) Corresponding to the month of: 10D355000 (9) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive. 10D356000 (9) Amount paid in the complementary declaration. 10D357000 (10) Corresponding to the month of: 10D358000 (10) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive. 10D359000 (10) Amount paid in the complementary declaration. 10D360000 (11) Corresponding to the month of: 10D361000 (11) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive. 10D362000 (11) Amount paid in the complementary declaration. 10D363000 (12) Corresponding to the month of: 10D364000 (12) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive. 10D365000 (12) Amount paid in the complementary declaration. 10D366000 Indicate if the applied fiscal incentive is by domicile, branch, establishment or other. 10D367000 The age of the tax domicile, or of any branch, establishment or other in the northern border region is less than 18 months.

Lunes 29 de enero de 2024 DIARIO OFICIAL 505 10D368000 Has a branch, agency or any other establishment located within the border region, to which the Decree of fiscal incentives northern border region, published in the DOF on December 31, 2018, applies. 10D369000 Fell under the scenarios of article sixth, fraction XI of the Decree of fiscal incentives northern border region, published in the DOF on December 31, 2018. 10D370000 In addition to the northern border region incentive, applied another fiscal treatment that grants it additional benefits or fiscal incentives, including exemptions or subsidies. In the event that the answer to the previous question is affirmative, indicate the following: 10D371000 Benefit obtained, derived from the application of the fiscal incentive applied. 10D372000 Amount of the benefit. 10D373000 Collaborated with the annual program of real-time verification for the purposes of article seventh, second paragraph, fraction IV, of the Decree of fiscal incentives northern border region, published in the DOF on December 30, 2020. 10D374000 Date of presentation of the annual collaboration report to the real-time verification program. 10D375000 Number of folio in the receipt of presentation of the annual collaboration report to the real-time verification program. 10D376000 Place of presentation of the annual collaboration report to the real-time verification program. In matters of Value Added Tax 10D377000 Opted to apply the fiscal incentive in matters of VAT indicated in the Decree of fiscal incentives northern border region, published in the DOF on December 31, 2018. 10D378000 Date of presentation of the notice of application of the fiscal incentive in matters of VAT indicated in the Decree of fiscal incentives northern border region, published in the DOF on December 31, 2018. To which type of taxable acts or activities does the incentive apply: 10D379000 (a) alienation of goods. 10D380000 (b) provision of independent services. 10D381000 (c) granting of the use or temporary enjoyment of goods. 10D382000 Stopped applying the fiscal incentive in matters of VAT, indicated in the Decree of fiscal incentives northern border region, published in the DOF on December 31, 2018. 10D383000 Date it stopped applying the incentive in matters of VAT. 10D384000 Fell under the scenarios of articles thirteenth, fraction IV of the Decree of fiscal incentives northern border region, published in the DOF on December 31, 2018. 10D385000 Is a natural or legal person with business activities obliged to effect the withholding for services for the purposes of article 1o., fraction IV of the VAT law. 10D386000 In the event that the answer to the previous question is affirmative, indicate if it opted to effect the VAT withholding at the reduced rate of 3% of the value of the consideration effectively paid. In relation to the previous question, indicate the month to which it corresponds, the date of presentation of the payment of the withheld VAT and the amount paid 10D387000 (1) Corresponding to the month of: 10D388000 (1) Date of presentation of the payment of the withheld VAT. 10D389000 (1) Amount paid.

506 DIARIO OFICIAL Lunes 29 de enero de 2024 10D390000 (2) Corresponding to the month of: 10D391000 (2) Date of presentation of the payment of the withheld VAT. 10D392000 (2) Amount paid. 10D393000 (3) Corresponding to the month of: 10D394000 (3) Date of presentation of the payment of the withheld VAT. 10D395000 (3) Amount paid. 10D396000 (4) Corresponding to the month of: 10D397000 (4) Date of presentation of the payment of the withheld VAT 10D398000 (4) Amount paid. 10D399000 (5) Corresponding to the month of: 10D400000 (5) Date of presentation of the payment of the withheld VAT 10D401000 (5) Amount paid. 10D402000 (6) Corresponding to the month of: 10D403000 (6) Date of presentation of the payment of the withheld VAT 10D404000 (6) Amount paid. 10D405000 (7) Corresponding to the month of: 10D406000 (7) Date of presentation of the payment of the withheld VAT 10D407000 (7) Amount paid. 10D408000 (8) Corresponding to the month of: 10D409000 (8) Date of presentation of the payment of the withheld VAT 10D410000 (8) Amount paid. 10D411000 (9) Corresponding to the month of: 10D412000 (9) Date of presentation of the payment of the withheld VAT 10D413000 (9) Amount paid. 10D414000 (10) Corresponding to the month of: 10D415000 (10) Date of presentation of the payment of the withheld VAT. 10D416000 (10) Amount paid. 10D417000 (11) Corresponding to the month of: 10D418000 (11) Date of presentation of the payment of the withheld VAT. 10D419000 (11) Amount paid. 10D420000 (12) Corresponding to the month of: 10D421000 (12) Date of presentation of the payment of the withheld VAT. 10D422000 (12) Amount paid. 10D423000 What is your functional currency. 10D424000 Is obliged to carry out volumetric control. 10D425000 Is an importer of a specific sector. 10D426000 In the affirmative case of the previous index, indicate which one. Decree of fiscal incentives southern border region In matters of Income Tax 10D427000 Opted to apply the fiscal incentive in matters of ISR from the Decree of fiscal incentives southern border region, published in the DOF on December 30, 2020 (in the affirmative case, must fill out from index 01150153000000 to 01150181000000 of annex 15). 10D428000 Indicate the percentage that the income of the immediate previous fiscal year obtained in the southern border region represents, with respect to the total income obtained outside of it.

Lunes 29 de enero de 2024 DIARIO OFICIAL 507 10D429000 Is registered in the beneficiary registry of the incentive for the southern border region. 10D430000 Number of authorization letter to apply the ISR fiscal incentive. 10D431000 Date of authorization to apply the ISR fiscal incentive. 10D432000 Number or registration key in the beneficiary registry of the incentive for the southern border region . 10D433000 Stopped applying the fiscal incentive in matters of ISR indicated in the Decree of fiscal incentives southern border region, published in the DOF on December 30, 2020. 10D434000 In the affirmative case of the previous question, indicate the reason why it stopped applying the ISR fiscal incentive. 10D435000 Date it stopped applying the ISR fiscal incentive due to any of the above scenarios. 10D436000 Submitted by the month following the one in which it requested the cancellation, the complementary declarations of the provisional payments in which it applied the incentive and, if applicable, made the payment of the corresponding ISR. In the event that the answer to the previous question is affirmative, indicate the month of the corrected provisional payment, the date of presentation of the complementary declarations presented and the amount paid: 10D437000 (1) Corresponding to the month of: 10D438000 (1) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive. 10D439000 (1) Amount paid in the complementary declaration. 10D440000 (2) Corresponding to the month of: 10D441000 (2) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive. 10D442000 (2) Amount paid in the complementary declaration. 10D443000 (3) Corresponding to the month of: 10D444000 (3) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive. 10D445000 (3) Amount paid in the complementary declaration 10D446000 (4) Corresponding to the month of: 10D447000 (4) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive. 10D448000 (4) Amount paid in the complementary declaration. 10D449000 (5) Corresponding to the month of: 10D450000 (5) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive. 10D451000 (5) Amount paid in the complementary declaration 10D452000 (6) Corresponding to the month of: 10D453000 (6) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive. 10D454000 (6) Amount paid in the complementary declaration. 10D455000 (7) Corresponding to the month of: 10D456000 (7) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive. 10D457000 (7) Amount paid in the complementary declaration. 10D458000 (8) Corresponding to the month of: 10D459000 (8) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive. 10D460000 (8) Amount paid in the complementary declaration. 10D461000 (9) Corresponding to the month of: 10D462000 (9) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive. 10D463000 (9) Amount paid in the complementary declaration. 10D464000 (10) Corresponding to the month of:

508 OFFICIAL GAZETTE Monday, January 29, 2024

10D465000 (10) Date of filing of the supplementary declaration regarding the provisional payment in which the incentive was applied. 10D466000 (10) Amount paid in the supplementary declaration. 10D467000 (11) Corresponding to the month of: 10D468000 (11) Date of filing of the supplementary declaration regarding the provisional payment in which the incentive was applied. 10D469000 (11) Amount paid in the supplementary declaration 10D470000 (12) Corresponding to the month of: 10D471000 (12) Date of filing of the supplementary declaration regarding the provisional payment in which the incentive was applied. 10D472000 (12) Amount paid in the supplementary declaration. 10D473000 Indicate whether the applied tax incentive is for domicile, branch, establishment, or other. 10D474000 The age of the tax domicile, or of any branch, establishment, or other, in the southern border region is less than 18 months. 10D475000 It has a branch, agency, or any other establishment located within the border region, to which the Decree on tax incentives for the southern border region, published in the Official Gazette (DOF) on December 30, 2020, applies. 10D476000 It falls under the circumstances of article six, fraction XI of the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 10D477000 In addition to the southern border region incentive, it applied another tax treatment that grants it additional benefits or tax incentives, including exemptions or subsidies. If the answer to the previous question is affirmative, indicate the following: 10D478000 Benefit obtained, resulting from the application of the applied tax incentive. 10D479000 Amount of the benefit. 10D480000 It collaborated with the annual program of real-time verification for the purposes of article seven, second paragraph, fraction VI of the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 10D481000 Date of filing of the annual collaboration report to the real-time verification program. 10D482000 Folio number in the acknowledgment of filing of the annual collaboration report to the real-time verification program. 10D483000 Place of filing of the annual collaboration report to the real-time verification program.

In matters of Value Added Tax (VAT) 10D484000 It opted to apply the VAT tax incentive indicated in the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 10D485000 Date of filing of the notice of application of the VAT tax incentive indicated in the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020.

To which type of taxable acts or activities does the incentive apply: 10D486000 (a) alienation of goods. 10D487000 (b) provision of independent services. 10D488000 (c) granting of the use or temporary enjoyment of goods.

Monday, January 29, 2024 OFFICIAL GAZETTE 509

10D489000 It ceased to apply the VAT tax incentive, indicated in the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 10D490000 Date on which it ceased to apply the VAT incentive. 10D491000 It falls under the circumstances of article twelve, fraction V of the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 10D492000 It is a natural or legal person with business activities obliged to make the withholding for services for the purposes of article 1, fraction IV of the VAT Law. 10D493000 If the answer to the previous question is affirmative, indicate whether it opted to make the VAT withholding at the reduced rate of 3% of the value of the consideration effectively paid.

In relation to the previous question, indicate the dates of filing of the remittance of the withheld VAT and the amounts paid: 10D494000 (1) Corresponding to the month of: 10D495000 (1) Date of filing of the remittance of the withheld VAT. 10D496000 (1) Amount paid. 10D497000 (2) Corresponding to the month of: 10D498000 (2) Date of filing of the remittance of the withheld VAT. 10D499000 (2) Amount paid. 10D500000 (3) Corresponding to the month of: 10D501000 (3) Date of filing of the remittance of the withheld VAT. 10D502000 (3) Amount paid. 10D503000 (4) Corresponding to the month of: 10D504000 (4) Date of filing of the remittance of the withheld VAT. 10D505000 (4) Amount paid. 10D506000 (5) Corresponding to the month of: 10D507000 (5) Date of filing of the remittance of the withheld VAT. 10D508000 (5) Amount paid. 10D509000 (6) Corresponding to the month of: 10D510000 (6) Date of filing of the remittance of the withheld VAT. 10D511000 (6) Amount paid. 10D512000 (7) Corresponding to the month of: 10D513000 (7) Date of filing of the remittance of the withheld VAT. 10D514000 (7) Amount paid. 10D515000 (8) Corresponding to the month of: 10D516000 (8) Date of filing of the remittance of the withheld VAT. 10D517000 (8) Amount paid. 10D518000 (9) Corresponding to the month of: 10D519000 (9) Date of filing of the remittance of the withheld VAT. 10D520000 (9) Amount paid. 10D521000 (10) Corresponding to the month of: 10D522000 (10) Date of filing of the remittance of the withheld VAT. 10D523000 (10) Amount paid. 10D524000 (11) Corresponding to the month of: 10D525000 (11) Date of filing of the remittance of the withheld VAT. 10D526000 (11) Amount paid. 10D527000 (12) Corresponding to the month of: 10D528000 (12) Date of filing of the remittance of the withheld VAT. 10D529000 (12) Amount paid. 10D530000 What is your functional currency. 10D531000 It is obliged to maintain volumetric control. 10D532000 It is an importer of a specific sector. 10D533000 If affirmative to the previous index, indicate which one.

510 OFFICIAL GAZETTE Monday, January 29, 2024

Index Concept Data to provide 1.- General Balance Sheet For the fiscal years ended December 31, 2023 and 2022 2023 2022 (amounts in pesos) Assets 10010000000000 Cash and cash equivalents. 10010001000000 Margin accounts. Investments in securities 10010002000000 Trading securities. 10010003000000 Available-for-sale securities. 10010004000000 Held-to-maturity securities. 10010005000000 Other investments in securities. 10010006000000 Total investments in securities. 10010007000000 Receivables from repurchase agreements (debit balance). Derivatives 10010008000000 For trading purposes. 10010009000000 For hedging purposes. 10010010000000 Total derivatives. 10010011000000 Valuation adjustments for hedging of financial assets. Current credit portfolio Commercial credits 10010012000000 Business or commercial activity. 10010013000000 Liquidity loans to other popular or community financial societies. 10010014000000 Financial entities. 10010015000000 Government entities. 10010016000000 Secured with real estate collateral. 10010017000000 Secured with other collateral. 10010018000000 Unsecured. 10010019000000 Financial factoring, discount, or assignment of credit rights operations. 10010020000000 Capitalizable lease operations. 10010021000000 Total commercial credits.

Monday, January 29, 2024 OFFICIAL GAZETTE 511

Consumer credits 10010022000000 Acquisition of movable goods. 10010023000000 Automotive. 10010024000000 Other consumer goods. 10010025000000 Total consumer credits. 10010026000000 Housing credits. 10010027000000 Other credits. 10010028000000 Total current credit portfolio. Overdue credit portfolio Commercial credits 10010029000000 Business or commercial activity. 10010030000000 Liquidity loans to other popular or community financial societies. 10010031000000 Financial entities. 10010032000000 Government entities. 10010033000000 Secured with real estate collateral. 10010034000000 Secured with other collateral. 10010035000000 Unsecured. 10010036000000 Financial factoring, discount, or assignment of credit rights operations. 10010037000000 Capitalizable lease operations. 10010038000000 Total commercial credits. Consumer credits 10010039000000 Acquisition of movable goods. 10010040000000 Automotive. 10010041000000 Other consumer goods. 10010042000000 Total consumer credits. 10010043000000 Housing credits. 10010044000000 Other credits. 10010045000000 Total overdue credit portfolio. 10010046000000 Total credit portfolio. Less: 10010047000000 Preventive estimate for credit risks. 10010048000000 Credit portfolio (net).

512 OFFICIAL GAZETTE Monday, January 29, 2024

10010049000000 Acquired collection rights. Less: 10010050000000 Estimate for uncollectibility or difficult collection. 10010051000000 Collection rights (net). 10010052000000 Total credit portfolio (net). 10010053000000 Benefits to be received in securitization operations. 10010054000000 Other accounts receivable (net). 10010055000000 Merchandise inventory. 10010056000000 Unpaid Value Added Tax. 10010057000000 Adjudicated assets (net). 10010058000000 Real estate, furniture, and equipment (net). 10010059000000 Permanent investments. 10010060000000 Long-term assets available for sale. Deferred taxes and PTU 10010061000000 Deferred Income Tax (ISR). 10010062000000 Deferred Profit Sharing (PTU). 10010063000000 Total deferred taxes and PTU. Other assets 10010064000000 Deferred charges. 10010065000000 Prepayments. 10010066000000 Intangibles. 10010067000000 Other short and long-term assets. 10010068000000 Total other assets. 10010069000000 Total assets. Liabilities and Equity Liabilities Traditional funding (for the case of popular savings and credit entities and savings and loan cooperative societies) 10010070000000 Deposits payable on demand. 10010071000000 Time deposits.

Monday, January 29, 2024 OFFICIAL GAZETTE 513

10010072000000 Issued credit titles. 10010073000000 Inactive accounts. 10010074000000 Total traditional funding. 10010075000000 Securities liabilities. Bank loans and from other organizations 10010076000000 Short-term. 10010077000000 Long-term. 10010078000000 Total bank loans and from other organizations. Sold collateral 10010079000000 Repurchase agreements (credit balance). 10010080000000 Derivatives. 10010081000000 Other sold collateral. 10010082000000 Total sold collateral. Derivatives 10010083000000 For trading purposes. 10010084000000 For hedging purposes. 10010085000000 Total derivatives. 10010086000000 Valuation adjustments for hedging of financial liabilities. 10010087000000 Obligations in securitization operations. Other accounts payable. Contributions payable. 10010088000000 Income Tax. 10010089000000 Asset Tax. 10010090000000 Value Added Tax. 10010091000000 Special Tax on Production and Services. 10010092000000 Tax on New Automobiles. 10010093000000 Local Taxes. 10010094000000 Social Security contributions. 10010095000000 INFONAVIT contributions. 10010096000000 SAR contributions. 10010097000000 Other taxes and contributions. 10010098000000 Total contributions payable. 10010099000000 Employee profit sharing payable. 10010100000000 Suppliers.

514 OFFICIAL GAZETTE Monday, January 29, 2024

10010101000000 Contributions for future capital increases pending formalization in the shareholders' meeting, board of directors, or general assembly of partners. 10010102000000 Creditors from liquidation of operations. 10010103000000 Social welfare fund (for the case of savings and loan cooperative societies). 10010104000000 Cooperative education fund (for the case of popular savings and credit entities and savings and loan cooperative societies). 10010105000000 Creditors from liquidation of operations (for the case of savings and loan cooperative societies). 10010106000000 Creditors for margin accounts. 10010107000000 Creditors for collateral received in cash. 10010108000000 Other creditors and other accounts payable. 10010109000000 Total other accounts payable. 10010110000000 Uncollected Value Added Tax. 10010111000000 Subordinated obligations in circulation. Deferred taxes and PTU 10010112000000 Deferred Income Tax (ISR). 10010113000000 Deferred Profit Sharing (PTU). 10010114000000 Total deferred taxes and PTU. 10010115000000 Deferred credits and advance collections. 10010116000000 Total liabilities. Equity Contributed capital 10010117000000 Social capital. 10010118000000 Contributions from community financial societies. 10010119000000 Foundational equity. 10010120000000 Contributions for future capital increases formalized by its board of directors. 10010121000000 Contributions for future capital increases formalized in the shareholders' meeting. 10010122000000 Ordinary contribution certificates (for the case of savings and loan cooperative societies). 10010123000000 Voluntary excess certificates (for the case of savings and loan cooperative societies). 10010124000000 Certificates for risk capital (for the case of savings and loan cooperative societies). 10010125000000 Contributions for future capital increases formalized by its general assembly of partners (for the case of savings and loan cooperative societies). 10010126000000 Effect from incorporation into the regime of savings and loan cooperative societies. 10010127000000 Premium on the sale of shares.

Monday, January 29, 2024 OFFICIAL GAZETTE 515

10010128000000 Subordinated obligations in circulation. 10010129000000 Effect from incorporation into the regime of popular financial societies. 10010130000000 Other contributed capital accounts. 10010131000000 Total contributed capital. Earned capital 10010132000000 Capital reserves. 10010133000000 Social reserve fund. 10010134000000 Community reserve fund. 10010135000000 Reserve fund. 10010136000000 Other capital reserves. 10010137000000 Result from prior periods. 10010138000000 Result from valuation of available-for-sale securities. 10010139000000 Result from valuation of cash flow hedging instruments. 10010140000000 Accumulated effect from conversion. 10010141000000 Remedies for defined benefits to employees. 10010142000000 Result from holding non-monetary assets (by valuation of fixed assets). 10010143000000 Other earned capital accounts. 10010144000000 Net profit. 10010145000000 Net loss. 10010146000000 Total earned capital. 10010147000000 Total equity. 10010148000000 Total liabilities and equity. Off-balance sheet accounts 10010149000000 Guarantees granted. 10010150000000 Contingent assets and liabilities. 10010151000000 Credit commitments. 10010152000000 Assets in custody or administration. 10010153000000 Deposits of goods. 10010154000000 Collateral received by the entity. 10010155000000 Collateral received and sold by the entity. 10010156000000 Accrued rents not collected derived from operating lease operations. 10010157000000 Assets in trust or mandate. 10010158000000 Financial income accrued not collected derived from overdue credit portfolio. 10010159000000 Interest accrued not collected derived from overdue credit portfolio. 10010160000000 Other registration accounts. 10010161000000 Total off-balance sheet accounts. The attached notes are an integral part of this financial statement.

516 OFFICIAL GAZETTE Monday, January 29, 2024

This appendix consists of 8 columns and is divided into two parts Part I Index Concept Data to provide 2.- Statement of Results For the periods from January 1 to December 31, 2023 and 2022 Total 2023 Related parties 2023 (Amounts in pesos) Note: To fill out this appendix, it is necessary to first capture the information from appendix 6. 10020000000000 Income from services. 10020001000000 Income from interest. Less: 10020002000000 Expenses from operations. 10020003000000 Expenses from interest. Plus: Less: 10020004000000 Net monetary position result (financial margin). 10020005000000 Financial margin. 10020006000000 Preventive estimate for credit risks. 10020007000000 Financial margin adjusted for credit risks. Plus: 10020008000000 Commissions and fees charged. Less: 10020009000000 Commissions and fees paid. Plus: Less: 10020010000000 Intermediation result.

Monday, January 29, 2024 OFFICIAL GAZETTE 517

10020011000000 Other operating income (expenses). Less: 10020012000000 Administration and promotion expenses. 10020013000000 Operating profit. 10020014000000 Operating loss. Plus: Less: 10020015000000 Participation in the result of unconsolidated subsidiaries, associates, and joint ventures. 10020016000000 Profit before income tax on profit. 10020017000000 Loss before income tax on profit. 10020018000000 Income tax incurred. 10020019000000 Deferred income tax. 10020020000000 Others. Plus: Less: 10020021000000 Profit before discontinued operations. 10020022000000 Loss before discontinued operations. Plus: Less: 10020023000000 Discontinued operations. 10020024000000 Net profit. 10020025000000 Net loss. The attached notes are an integral part of this financial statement. Part II Data to provide Unrelated parties 2023 Total 2022 Related parties 2022 Unrelated parties 2022

518 OFFICIAL GAZETTE Monday, January 29, 2024

This appendix consists of 28 columns and is divided into six parts Part I Index Concept Data to provide 3.- Statement of Changes in Equity For the fiscal years ended December 31, 2023 and 2022 Contributed capital: Social capital Contributed capital: Contributions for future capital increases formalized in the shareholders' meeting (Amounts in pesos) 10030000000000 (beginning balances of equity) Movements inherent to the decisions of the shareholders or partners 10030001000000 Subscription of shares. 10030002000000 Subscription of contribution certificates. 10030003000000 Capitalization of profits. 10030004000000 Establishment of reserves. 10030005000000 Transfer of net result to result of prior periods. 10030006000000 Payment of dividends or distribution of excesses. 10030007000000 Others. 10030008000000 Total. Movements inherent to the recognition of the comprehensive income 10030009000000 Net profit. 10030010000000 Net loss. 10030011000000 Result from valuation of available-for-sale securities. 10030012000000 Result from valuation of instruments of hedging of cash flows. 10030013000000 Accumulated effect from conversion. 10030014000000 Remedies for defined benefits to the employees. 10030015000000 Result from holding non-monetary assets (by valuation of fixed assets).

Monday, January 29, 2024 OFFICIAL GAZETTE 519

10030016000000 Others. 10030017000000 Total. 10030018000000 (balance at December 31, 2022). Movements inherent to the decisions of the shareholders or partners 10030019000000 Subscription of shares. 10030020000000 Subscription of contribution certificates. 10030021000000 Capitalization of profits. 10030022000000 Establishment of reserves. 10030023000000 Transfer of net result to result of prior periods. 10030024000000 Payment of dividends or distribution of excesses. 10030025000000 Others. 10030026000000 Total. Movements inherent to the recognition of the comprehensive income 10030027000000 Net profit. 10030028000000 Net loss. 10030029000000 Result from valuation of available-for-sale securities. 10030030000000 Result from valuation of instruments of hedging of cash flows. 10030031000000 Accumulated effect from conversion. 10030032000000 Remedies for defined benefits to the employees. 10030033000000 Result from holding non-monetary assets (by valuation of fixed assets). 10030034000000 Others. 10030035000000 Total. 10030036000000 (balance at December 31, 2023). The attached notes are an integral part of this financial statement.

520 OFFICIAL GAZETTE Monday, January 29, 2024

Part II Data to provide Contributed capital: Contributions for future capital increases formalized by its board of directors Contributed capital: Social capital: Ordinary contribution certificates (for the case of savings and loan cooperative societies) Contributed capital: Social capital: Voluntary excess certificates (for the case of savings and loan cooperative societies) Contributed capital: Social capital: Certificates for risk capital (for the case of savings and loan cooperative societies) Contributed capital: Contributions for future capital increases formalized by its general assembly of partners (for the case of savings and loan cooperative societies) Part III Data to provide Contributed capital: Effect from incorporation into the regime of savings and loan cooperative societies Contributed capital: Premium on the sale of shares Contributed capital: Subordinated obligations in circulation Contributed capital: Contributions from community financial societies Contributed capital: Foundational equity Part IV Data to provide Contributed capital: Effect from incorporation into the regime of popular financial societies Contributed capital: Other accounts of contributed capital Earned capital: Capital reserves Earned capital: Reserve fund Earned capital: Result from prior periods Part V Data to provide Earned capital: Result from valuation of available securities Earned capital: Result from valuation of instruments of hedging of cash flow Earned capital: Accumulated effect from conversion Earned capital: Remedies for benefits to the employees Earned capital: Result from holding non-monetary assets (by valuation of fixed assets) Part VI Data to provide Earned capital: Other accounts of earned capital Earned capital: Net profit Earned capital: Net loss Total of equity

Monday, January 29, 2024 OFFICIAL GAZETTE 521 Index Concept Data to provide 4.- Statement of cash flows For the years ended December 31, 2023 and 2022 2023 2022 (Figures in pesos) 10040000000000 Net income. 10040001000000 Net loss. Adjustments for items that do not involve cash flow. 10040002000000 Losses from impairment or effect of reversal of impairment associated with investment activities. 10040003000000 Depreciation of buildings, furniture and equipment. 10040004000000 Amortization of intangible assets. 10040005000000 Provisions. 10040006000000 Income taxes incurred and deferred. 10040007000000 Share in the results of unconsolidated subsidiaries, associates and joint ventures. 10040008000000 Discontinued operations. 10040009000000 Other adjustments for items that do not involve cash flow. 10040010000000 Sum of adjustments for items that do not involve cash flow. Operating activities 10040011000000 Change in margin accounts. 10040012000000 Change in investments in securities. 10040013000000 Change in repo debtors. 10040014000000 Change in derivatives (asset). 10040015000000 Change in credit portfolio (net). 10040016000000 Change in acquired receivables (net). 10040017000000 Change in benefits to be received in securitization operations. 10040018000000 Change in adjudicated goods (net). 10040019000000 Change in inventory. 10040020000000 Change in other operating assets (net). 10040021000000 Change in traditional deposits.

522 OFFICIAL GAZETTE Monday, January 29, 2024 10040022000000 Change in securities liabilities. 10040023000000 Change in bank loans and from other organizations. 10040024000000 Change in sold collateral. 10040025000000 Change in derivatives (liability). 10040026000000 Change in obligations in securitization operations. 10040027000000 Change in subordinated obligations with liability characteristics. 10040028000000 Change in other operating liabilities. 10040029000000 Change in hedging instruments (of covered items related to operating activities). 10040030000000 Collections of income taxes. 10040031000000 Payments of income taxes. 10040032000000 Other items related to operating activities. 10040033000000 Net cash flows from operating activities. Investing activities 10040034000000 Collections from disposal of buildings, furniture and equipment. 10040035000000 Payments for acquisition of buildings, furniture and equipment. 10040036000000 Collections from disposal of subsidiaries, associates and joint control agreements. 10040037000000 Payments for acquisition of subsidiaries, associates and joint control agreements. 10040038000000 Collections from disposal of other permanent investments. 10040039000000 Payments for acquisition of other permanent investments. 10040040000000 Cash dividend collections. 10040041000000 Payments for acquisition of intangible assets. 10040042000000 Collections from disposal of long-term assets available for sale. 10040043000000 Collections from disposal of other long-term assets. 10040044000000 Payments for acquisition of other long-term assets. 10040045000000 Collections associated with hedging instruments (of covered items related to investment activities). 10040046000000 Payments associated with hedging instruments (of covered items related to investment activities). 10040047000000 Other items related to investment activities. 10040048000000 Net cash flows from investing activities. Financing activities 10040049000000 Collections from issuance of shares. 10040050000000 Withdrawal of contributions.

Monday, January 29, 2024 OFFICIAL GAZETTE 523 10040051000000 Distribution of excess in cash and cash equivalents. 10040052000000 Payments for repayment of share capital. 10040053000000 Payments of cash dividends and cash equivalents. 10040054000000 Payments associated with the repurchase of own shares. 10040055000000 Collections from the issuance of subordinated obligations with capital characteristics. 10040056000000 Payments associated with subordinated obligations with capital characteristics. 10040057000000 Other items related to financing activities. 10040058000000 Net cash flows from financing activities. 10040059000000 Net increase or decrease in cash and cash equivalents. Effects from changes in the value of cash and cash equivalents 10040060000000 Effect from conversion due to using different exchange rates for the conversion of the initial balance, the final balance and cash flows. 10040061000000 Effect of variations in the exchange rate of cash and cash equivalents held or to be paid in foreign currency. 10040062000000 Effect on cash and cash equivalent balances from changes in their value resulting from fluctuations in their fair value. 10040063000000 Inflation effects associated with the balances and cash flows of any of the entities that make up the consolidated economic entity under an inflationary economic environment. 10040064000000 Other effects from changes in the value of cash and cash equivalents. 10040065000000 Total cash from changes in the value of cash and cash equivalents. 10040066000000 Cash and cash equivalents at the beginning of the period. 10040067000000 Cash and cash equivalents at the end of the period. The attached notes are an integral part of this financial statement.

524 OFFICIAL GAZETTE Monday, January 29, 2024 Concept 4.1.- Notes to the financial statements This annex consists of 8 columns and is divided into two parts Part I Index Concept Data to provide 5.- Determination of the cost of goods sold for accounting and Income Tax purposes For the periods from January 1 to December 31 of 2023 and 2022 Total 2023 Related Parties 2023 (Figures in pesos) Note: Information from this annex is only captured when a costing system has been selected in index 10D026000, of the general data annex. According to the absorption costing system, based on historical or predetermined costs for tax purposes and with the valuation methods of acquisition cost and standard cost for accounting purposes 10050000000000 Initial inventory of raw materials. Plus: 10050001000000 National purchases of raw materials. 10050002000000 Imported purchases of raw materials. Less: 10050003000000 Final inventory of raw materials. 10050004000000 Direct raw materials used for production. Plus: 10050005000000 Direct labor. 10050006000000 Prime cost of production. Plus: 10050007000000 Indirect raw materials. 10050008000000 Indirect labor. 10050009000000 Manufacturing expenses. 10050010000000 Cost of production. Plus: 10050011000000 Initial inventory of work in process. 10050012000000 Purchases of work in process.

Monday, January 29, 2024 OFFICIAL GAZETTE 525 Less: 10050013000000 Final inventory of work in process. 10050014000000 Cost of finished production. Plus: 10050015000000 Initial inventory of finished products. 10050016000000 Purchases of finished products. Less: 10050017000000 Final inventory of finished products. 10050018000000 Weps effect eliminated from cost of sales. 10050019000000 Other cost of sales concepts. 10050020000000 Accounting cost of sales. 10050021000000 Plus-minus: inflation effect in accordance with NIF B-10. 10050022000000 Historical accounting cost of goods sold. Less: 10050023000000 Purchases of raw materials, work in process and finished goods that are not deductible. 10050024000000 Non-deductible labor. 10050025000000 Non-deductible manufacturing expenses. 10050026000000 Accounting depreciation in manufacturing expenses. 10050027000000 Other non-deductible concepts. Plus: 10050028000000 Fiscal depreciation of investments related to production. 10050029000000 Other deductible concepts. 10050030000000 Cost of goods sold deductible for Income Tax. According to a system different from the above 10050031000000 Manufacturing expenses. 10050032000000 Other cost of sales concepts. 10050033000000 Accounting cost of sales. 10050034000000 Plus-minus: inflation effect in accordance with NIF B-10. 10050035000000 Historical accounting cost of goods sold.

526 OFFICIAL GAZETTE Monday, January 29, 2024 Less: 10050036000000 Non-deductible concepts excluding depreciation. 10050037000000 Accounting depreciation. Plus: 10050038000000 Fiscal depreciation. 10050039000000 Other deductible concepts. 10050040000000 Cost of goods sold deductible for Income Tax. Part II Data to provide Unrelated parties 2023 Total 2022 Related parties 2022 Unrelated parties 2022 This annex consists of 12 columns and is divided into three parts. Part I Index Concept Data to provide 6.- Comparative analysis of income statement accounts For the years ended December 31, 2023 and 2022 2023 2022 (Figures in pesos) Service revenues 10060000000000 From warehousing. 10060001000000 From insurance handling. 10060002000000 From maneuvers. 10060003000000 From fumigation. 10060004000000 From sorting and screening. 10060005000000 From maquila. 10060006000000 From container rental. 10060007000000 From product transformation. 10060008000000 From other service revenues. 10060009000000 Increase from updating service revenues. 10060010000000 Total service revenues.

Monday, January 29, 2024 OFFICIAL GAZETTE 527 Interest income Interest on availability 10060011000000 Banks. 10060012000000 Restricted availability or given as guarantee. 10060013000000 Others. 10060014000000 Total interest on availability. Interest and yields in favor from margin accounts 10060015000000 Cash. 10060016000000 Securities. 10060017000000 Other assets. 10060018000000 Total interest and yields in favor from margin accounts. Interest and yields in favor from investments in securities. 10060019000000 For trading securities. 10060020000000 For available-for-sale securities. 10060021000000 For held-to-maturity securities. 10060022000000 Others. 10060023000000 Total interest and yields in favor from investments in securities. 10060024000000 Interest and yields in favor in repo operations. 10060025000000 Revenues from hedging operations. Interest on current credit portfolio 10060026000000 Business or commercial activity. 10060027000000 Liquidity loans to other popular or community financial societies. 10060028000000 Consumer credits. 10060029000000 Financial entities. 10060030000000 Governmental entities. 10060031000000 Housing credits. 10060032000000 Documents with real estate guarantee. 10060033000000 Documents with other guarantees. 10060034000000 Without guarantee. 10060035000000 Others. 10060036000000 Total interest on current credit portfolio.

528 OFFICIAL GAZETTE Monday, January 29, 2024 Interest collected from overdue credit portfolio 10060037000000 Business or commercial activity. 10060038000000 Liquidity loans to other popular or community financial societies. 10060039000000 Consumer credits. 10060040000000 Financial entities. 10060041000000 Governmental entities. 10060042000000 Housing credits. 10060043000000 Documents with real estate guarantee. 10060044000000 Documents with other guarantees. 10060045000000 Without guarantee. 10060046000000 Others. 10060047000000 Total interest collected from overdue credit portfolio. Commissions for initial credit granting 10060048000000 Business or commercial activity. 10060049000000 Consumer credits. 10060050000000 Financial entities. 10060051000000 Housing credits. 10060052000000 Documents with real estate guarantee. 10060053000000 Documents with other guarantees. 10060054000000 Without guarantee. 10060055000000 Financial factoring, discount or assignment of credit rights operations. 10060056000000 Capitalizable leasing operations. 10060057000000 Loans to other credit unions. 10060058000000 Others. 10060059000000 Total commissions for initial credit granting. 10060060000000 Premiums and interest in favor in securities lending. 10060061000000 Premiums for debt placement. 10060062000000 Dividends from equity instruments. Gain from revaluation 10060063000000 Gain from revaluation changes. 10060064000000 Revaluation of indexed instruments. 10060065000000 Revaluation of UDIs items. 10060066000000 Revaluation of credits in VSM. 10060067000000 Others. 10060068000000 Total gain from revaluation. 10060069000000 Increase from updating interest income. 10060070000000 Total interest income.

Monday, January 29, 2024 OFFICIAL GAZETTE 529 Maneuver expenses 10060071000000 In own warehouses. 10060072000000 In authorized warehouses. 10060073000000 Others. 10060074000000 Increase from updating maneuver expenses. 10060075000000 Total maneuver expenses. Interest expenses 10060076000000 Interest on securities liabilities. 10060077000000 Interest on immediate demand deposits. 10060078000000 Interest on time deposits. 10060079000000 Interest charged associated with deposit accounts without activity. 10060080000000 Interest on issued credit instruments. 10060081000000 Interest on bank loans, from partners and from other organizations. 10060082000000 Interest on subordinated obligations. 10060083000000 Expenses from hedging operations. 10060084000000 Interest and yields charged in repo operations. 10060085000000 On price paid in investments in securities. 10060086000000 Premiums and interest charged in securities lending. 10060087000000 Discounts for debt placement. 10060088000000 Issuance expenses for debt placement. 10060089000000 Costs and expenses associated with credit granting. 10060090000000 Others. Loss from revaluation 10060091000000 Loss from revaluation changes. 10060092000000 Revaluation of indexed instruments. 10060093000000 Revaluation of UDIs items. 10060094000000 Others.

530 OFFICIAL GAZETTE Monday, January 29, 2024 10060095000000 Total loss from revaluation 10060096000000 Increase from updating interest expenses. 10060097000000 Total interest expenses. Net monetary position result (financial margin) 10060098000000 Net monetary position result from positions that generate financial margin (debit balance). 10060099000000 Net monetary position result from positions that generate financial margin (credit balance). 10060010000000 Increase from updating the net monetary position result (financial margin). 100600101000000 Total net monetary position result (financial margin). Preventive estimate for credit risks 10060010200000 Preventive estimate for credit risks derived from the rating. Preventive estimate for credit risks derived from the methodology established by the administration 100600103000000 Business or commercial activity. 100600104000000 Liquidity loans to other popular or community financial societies. 100600105000000 Consumer credits. 100600106000000 Financial entities. 100600107000000 Housing credits. 100600108000000 Other overdue debts. 100600109000000 Total preventive estimate for credit risks derived from the methodology established by the administration. Additional preventive estimate for credit risks 100600110000000 For accrued interest on overdue credits. 100600111000000 For coverage of risk on overdue housing portfolio. 100600112000000 For operational risks (credit information societies). 100600113000000 Ordered by the National Banking and Securities Commission. 100600114000000 Recognized by the National Banking and Securities Commission. 100600115000000 Contingent operations and guarantees. 100600116000000 Ordered by the federation. 100600117000000 Other estimates. 100600118000000 Total additional preventive estimate for credit risks.

Monday, January 29, 2024 OFFICIAL GAZETTE 531 100600119000000 Increase from updating preventive estimate for credit risks. 100600120000000 Total preventive estimate for credit risks. Charged commissions and fees 100600121000000 Credit operations. 100600122000000 Guarantees. 100600123000000 Acceptances for third-party accounts. 100600124000000 Account opening. 100600125000000 Account management. 100600126000000 Fund transfer. 100600127000000 Mandate operations. 100600128000000 Letters of credit without refinancing. 100600129000000 Securities purchase and sale. 100600130000000 Fiduciary activities. 100600131000000 Asset management. 100600132000000 Custody or administration of assets. 100600133000000 Safe deposit box rental. 100600134000000 Other charged commissions and fees. 100600135000000 Increase from updating charged commissions and fees 100600136000000 Total charged commissions and fees. Paid commissions and fees 100600137000000 Correspondent banks. 100600138000000 For services. 100600139000000 Commission agents. 100600140000000 Securities purchase and sale. 100600141000000 Fund transfer.

532 OFFICIAL GAZETTE Monday, January 29, 2024 100600142000000 Received loans. 100600143000000 Debt placement. 100600144000000 Other paid commissions and fees. 100600145000000 Increase from updating paid commissions and fees 100600146000000 Total paid commissions and fees. Intermediation result Result from fair value valuation 100600147000000 Trading securities. 100600148000000 Derivatives for trading purposes. 100600149000000 Derivatives for hedging purposes. 100600150000000 For available-for-sale securities in fair value hedges. 100600151000000 Sold collateral. 100600152000000 Others. 100600153000000 Total result from fair value valuation Loss from impairment or effect of reversal of impairment of securities and derivatives 100600154000000 Available-for-sale securities. 100600155000000 Held-to-maturity securities. 100600156000000 Derivatives. 100600157000000 Total loss from impairment or effect of reversal of impairment of securities and derivatives. 100600158000000 Result from foreign exchange valuation. Result from securities purchase and sale 100600159000000 Trading securities. 100600160000000 Available-for-sale securities. 100600161000000 Held-to-maturity securities. 100600162000000 Derivatives for trading purposes. 100600163000000 Derivatives for hedging purposes. 100600164000000 Others. 100600165000000 Total result from securities purchase and sale and derivative financial instruments. 100600166000000 Result from foreign exchange purchase and sale.

Monday, January 29, 2024 OFFICIAL GAZETTE 533 Transaction costs 100600167000000 For trading securities. 100600168000000 For derivatives purchase and sale. 100600169000000 Total transaction cost. 100600170000000 Result from sale of received collateral. 100600171000000 Increase from updating the result from intermediation. 100600172000000 Total result from intermediation. Other operating income (expenses) 100600173000000 Credit portfolio recovery. Recoveries 100600174000000 Taxes. 100600175000000 Receivables. 100600176000000 Excess in benefits to be received in securitization operations. 100600177000000 Service debtors. 100600178000000 Other recoveries. 100600179000000 Total recoveries. 100600180000000 Revenues from credit portfolio acquisition. 100600181000000 Expenses from credit portfolio acquisition. 100600182000000 Gain from credit portfolio assignment. 100600183000000 Loss from credit portfolio assignment. 100600184000000 Revenues from purchase option in capitalizable leasing operations. 100600185000000 Revenues from participation in sale price in capitalizable leasing operations. 100600186000000 Financial cost for capitalizable leasing. 100600187000000 Cancellation of excess preventive estimate for credit risks. 100600188000000 Impacts on the estimate for uncollectability or difficult collection. Losses 100600189000000 For lack of branches. 100600190000000 Fraud. 100600191000000 Accidents. 100600192000000 Other losses. 100600193000000 Total losses.

534 OFFICIAL GAZETTE Monday, January 29, 2024 Dividends from permanent investments 100600194000000 Dividends from other permanent investments. 100600195000000 Dividends from permanent investments in association available for sale. 100600196000000 Total dividends from permanent investments. 100600197000000 Donations. 100600198000000 Loss from asset adjudication. 100600199000000 Result in sale of adjudicated assets. 100600200000000 Result from valuation of adjudicated assets. 100600201000000 Estimate for loss of value of adjudicated assets. 100600202000000 Loss in custody and administration of assets. 100600203000000 Loss in trust operations. 100600204000000 Loss in mandate operations. 100600205000000 Loss in asset administration. Loss from impairment or effect by reversal of impairment 100600206000000 Of real estate. 100600207000000 Of commercial credit. 100600208000000 Of other permanent investments valued at cost. 100600209000000 Of other long-term assets. 100600210000000 Of other assets. 100600211000000 Total loss from impairment or effect by reversal of impairment. 100600212000000 Interest on certificates of excess or voluntary. 100600213000000 Impacts on the contingency reserve to cover claims for missing merchandise. 100600214000000 Interest charged in financing for acquisition of assets. 100600215000000 Cancellation of the estimate for uncollectability or difficult collection. 100600216000000 Cancellation of other liability accounts. 100600217000000 Gain from participation association contracts. 100600218000000 Interest in favor from loans to officials and employees. 100600219000000 Gain from valuation of benefits to be received in securitization operations. 100600220000000 Gain from valuation of the asset for administration of transferred assets. 100600221000000 Gain from valuation of the liability for administration of transferred assets. 100600222000000 Revenues from leasing. 100600223000000 Sales. 100600224000000 Revenues.

Monday, January 29, 2024 OFFICIAL GAZETTE 535 10060225000000 Cost of sales. 10060226000000 Other items of products from the special department. 10060227000000 Loss on sale of properties, furniture, and equipment. 10060228000000 Gain on sale of properties, furniture, and equipment. 10060229000000 Cancellation of operations with no activity. 10060230000000 Loss from valuation of benefits to be received in securitization operations. 10060231000000 Estimate for inventory obsolescence. 10060232000000 Result from benefits to be received in securitization operations. 10060233000000 Result from monetary position arising from items not related to the financial margin. 10060234000000 Result from revaluation of items not related to the financial margin. 10060235000000 Other items of operating income (expenses). 10060236000000 Increase from updating other operating income (expenses). 10060237000000 Total of other operating income (expenses). Administrative and promotional expenses 10060238000000 Short-term direct benefits. Net cost of the period derived from employee benefits 10060239000000 Long-term direct benefits. Post-employment benefits 10060240000000 Pensions. 10060241000000 Seniority premium. 10060242000000 Other post-employment benefits. 10060243000000 Total of retirement benefits. Termination benefits 10060244000000 Termination benefits for reasons other than restructuring. 10060245000000 Termination benefits due to restructuring. 10060246000000 Total of termination benefits. Workers' participation in profits 10060247000000 Workers' participation in profits accrued. 10060248000000 Deferred workers' participation in profits. 10060249000000 Estimate for non-recoverable deferred workers' participation in profits. 10060250000000 Total of workers' participation in profits.

536 OFFICIAL GAZETTE Monday, January 29, 2024 10060251000000 Wages, salaries, and benefits for workers with disabilities and/or elderly persons. 10060252000000 Professional fees. 10060253000000 Rents. 10060254000000 Insurance and bonds. 10060255000000 Promotional and advertising expenses. 10060256000000 Transfers to the protection fund. 10060257000000 Taxes and various duties. 10060258000000 Non-deductible expenses. 10060259000000 Technology expenses. 10060260000000 Depreciations. 10060261000000 Use or temporary enjoyment of automobiles with rechargeable electric battery propulsion and electric automobiles with internal combustion engines or hydrogen-powered. 10060262000000 Deductible amount of payments made for the use or temporary enjoyment of automobiles. 10060263000000 Amortizations. 10060264000000 Technical assistance expenses. 10060265000000 Maintenance expenses. 10060266000000 Freight and hauling paid to individuals. 10060267000000 Freight and hauling paid to legal entities. 10060268000000 Consumables and minor supplies. 10060269000000 Loss from uncollectible credits. 10060270000000 Consumption in restaurants. 10060271000000 Loss from derivative financial operations. 10060272000000 Deduction for food aid for workers. 10060273000000 Other administrative and promotional expenses. 10060274000000 Increase from updating administrative and promotional expenses. 10060275000000 Total of administrative expenses. Part II Data to be provided Related parties 2023 Unrelated parties 2023 Related parties 2022 Unrelated parties 2022 Data to be provided Accumulable or deductible for Income Tax 2023 Accumulable or deductible for Income Tax 2022 Non-accumulable or not subject to Income Tax (income) non-deductible (expenses) for Income Tax 2023 Non-accumulable or not subject to Income Tax (income) non-deductible (expenses) for Income Tax 2022

Monday, January 29, 2024 OFFICIAL GAZETTE 537 This annex consists of 8 columns and is divided into two parts. Part I Index Concept Data to be provided 7.- List of contributions owed by the taxpayer as direct subject or in their capacity as withholding agent For the year ended December 31, 2023 Taxable base Rate, fee or amount (Amounts in pesos) Contributions owed by the taxpayer as direct subject Income Tax (ISR) 10070000000000 Income Tax. 10070001000000 Other reductions of ISR. 10070002000000 ISR incurred in the year. 10070003000000 Amount pending applied in the year, from the tax incentive for projects in research and technological development authorized in previous years. 10070004000000 Amount pending applied in the year, from the tax incentive for investment projects in national cinematographic production of previous years. 10070005000000 Amount pending applied in the year, from the tax incentive for investment projects in the arts of previous years. 10070006000000 Incentive for investment projects in national cinematographic production. 10070007000000 Incentive for investment projects in the arts. 10070008000000 Expenses and investments for "projects in research and technological development", applied in the 2023 year. 10070009000000 Expenses and investments for "projects in research and technological development", applied in the 2022 year. 10070010000000 Expenses and investments for "projects in research and technological development", applied in the 2021 year. 10070011000000 Expenses and investments for "projects in research and technological development", applied in the 2020 year. 10070012000000 Expenses and investments for "projects in research and technological development", applied in the 2019 year. 10070013000000 Expenses and investments for "projects in research and technological development", applied in the 2018 year. 10070014000000 Expenses and investments for "projects in research and technological development", applied in the 2017 year. 10070015000000 Expenses and investments for "projects in research and technological development", applied in the 2016 year. 10070016000000 Expenses and investments for "projects in research and technological development", applied in the 2015 year. 10070017000000 Expenses and investments for "projects in research and technological development", applied in the 2014 year. 10070018000000 Amount pending to be applied for "projects in research and technological development".

538 OFFICIAL GAZETTE Monday, January 29, 2024 10070019000000 Incentive for investment in projects and programs for high-performance sports. 10070020000000 Amount pending to be applied for investment in projects and programs for high-performance sports. 10070021000000 Income obtained from government support. 10070022000000 Amount pending to be applied from the incentive for investment in fixed feeding equipment for electric vehicles. 10070023000000 Amount of the tax incentive for biodiesel and its mixtures. 10070024000000 Other incentives. 10070025000000 Total of incentives. 10070026000000 Provisional payments made to the federation. 10070027000000 ISR withheld from the taxpayer. 10070028000000 ISR creditable paid abroad. 10070029000000 ISR creditable for dividends or profits distributed. 10070030000000 Other amounts owed. 10070031000000 Other amounts due. 10070032000000 Difference owed. 10070033000000 Difference due. 10070034000000 Income Tax owed for the year. 10070035000000 Tax incentive in matter of Income Tax indicated in the Decree of tax incentives for the northern border region, published in the DOF on December 31, 2018, applied in the 2023 year. 10070036000000 Tax incentive in matter of Income Tax indicated in the Decree of tax incentives for the southern border region, published in the DOF on December 30, 2020, applied in the 2023 year. 10070037000000 Income Tax paid in annual, normal, and complementary declarations. 10070038000000 Difference owed for the year. 10070039000000 ISR paid in excess applied against the IETU. 10070040000000 Balance due for the year. Other data 10070041000000 Income Tax on income subject to preferential tax regimes. 10070042000000 Income tax on distributed dividends not from CUFIN nor from CUFINRE. 10070043000000 Income Tax on distributed dividends from CUFINRE. Value Added Tax (VAT) 10070044000000 Value of acts or activities taxed at the 16% rate. 10070045000000 Value of acts or activities taxed at the 0% rate. 10070046000000 Sum of the value of taxed acts or activities.

Monday, January 29, 2024 OFFICIAL GAZETTE 539 10070047000000 Value of acts or activities for which payment is not obligated (exempt). 10070048000000 Total value of acts or activities. 10070049000000 Value of acts or activities not subject. 10070050000000 Sum of VAT incurred for the months of the year. 10070051000000 Sum of creditable VAT for the months of the year excluding balances due. 10070052000000 Tax incentive in matter of Value Added Tax indicated in the Decree of tax incentives for the northern border region, published in the DOF on December 31, 2018, applied in the 2023 year. 10070053000000 Tax incentive in matter of Value Added Tax indicated in the Decree of tax incentives for the southern border region, published in the DOF on December 30, 2020, applied in the 2023 year. 10070054000000 Sum of compensations applied to VAT from other federal contributions in the months of the year. 10070055000000 Sum of credits of VAT balances due. 10070056000000 Sum of VAT returned in the months of the year. 10070057000000 Credit of VAT for investments or expenses in pre-operational periods (for the purposes of articles 5, fraction VI and 5-B, second paragraph of the LIVA). 10070058000000 Increase of VAT for investments or expenses in pre-operational periods (for the purposes of articles 5, fraction VI and 5-B, second paragraph of the LIVA). 10070059000000 Refund of VAT for investments or expenses in pre-operational periods (for the purposes of articles 5, fraction VI and 5-B, second paragraph of the LIVA). 10070060000000 Amount of information technology services provided abroad considered as exported and subject to the 0% VAT rate (for the purposes of article 29, fraction IV, inciso i) of the LIVA). Special Production and Services Tax (IEPS) 10070061000000 Value of acts or activities taxed at the 30% rate (games with bets and lotteries). 10070062000000 Sum of IEPS incurred for the months of the year. 10070063000000 Sum of compensations applied to IEPS from other federal contributions in the months of the year. 10070064000000 Biodiesel and its mixtures referred to in fraction I of section A, of article 16 of the LIF 2023.

540 OFFICIAL GAZETTE Monday, January 29, 2024 10070065000000 Biodiesel and its mixtures referred to in fraction IV of section A, of article 16 of the LIF 2023. Taxes on Foreign Trade 10070066000000 General import tax. 10070067000000 General export tax. 10070068000000 Total of foreign trade taxes. Social security contributions 10070069000000 Worker-employer quotas to IMSS. 10070070000000 Contributions to INFONAVIT. 10070071000000 Contributions to retirement insurance. Duties for services provided 10070072000000 National Banking and Securities Commission (CNBV). 10070073000000 The National Institute of Migration (INM).- visitor without permission to perform remunerated activities (for the purposes of article 8, fraction I of the Federal Duties Law). 10070074000000 The National Institute of Migration (INM).- migratory services (for the purposes of article 12 of the Federal Duties Law). 10070075000000 Others specify concept. Contributions from which it is withholding agent: Income Tax (ISR) For payments to residents in the country 10070076000000 For salaries. 10070077000000 Professional fees at 35% art. 96 of the LISR. 10070078000000 Prizes. 10070079000000 Professional fees at 10%. 10070080000000 Renting at 10%. 10070081000000 Alienation of other goods at 20%. 10070082000000 Interest at 0.08%, on the amount of capital. 10070083000000 Interest at 20%. 10070084000000 Commissions. 10070085000000 Interest and exchange gain at 35%. 10070086000000 For dividends at 10%. 10070087000000 Others. 10070088000000 Total of ISR withheld from residents in the country.

Monday, January 29, 2024 OFFICIAL GAZETTE 541 For payments to residents abroad 10070089000000 Salaries at 15%. 10070090000000 Salaries at 30%. 10070091000000 Retirements, pensions, and other concepts at 15%. 10070092000000 Retirements, pensions, and other concepts at 30%. 10070093000000 Professional fees at 25%. 10070094000000 Royalties at 5%. 10070095000000 Royalties at 10%. 10070096000000 Royalties at 25%. 10070097000000 Royalties at 35%. 10070098000000 Technical assistance. 10070099000000 Mediations. 10070100000000 Real estate renting. 10070101000000 Furniture renting at 25%. 10070102000000 Exchange of public debt for capital. 10070103000000 Financial leasing. 10070104000000 Prizes. 10070105000000 Tourism service of timesharing. 10070106000000 Interest at 4.9%. 10070107000000 Interest at 10%. 10070108000000 Interest at 15%. 10070109000000 Interest at 21%. 10070110000000 Interest at 35%. 10070111000000 Alienation of real estate. 10070112000000 Alienation of shares. 10070113000000 Capital derivative financial operations. 10070114000000 Debt derivative financial operations. 10070115000000 Construction of work, installation, maintenance or assembly on real estate. 10070116000000 Charter party contract. 10070117000000 Public, artistic, and sporting shows. 10070118000000 For dividends at 10%. 10070119000000 Others. 10070120000000 Total of ISR withheld from residents abroad. Value Added Tax (VAT) 10070121000000 Independent personal services provided by individuals. 10070122000000 Use or temporary enjoyment of goods provided or granted by individuals. 10070123000000 Land freight transport services provided by individuals or legal entities. 10070124000000 Services provided by commissionaire individuals. 10070125000000 Acquisition, or use or temporary enjoyment of tangible goods, that are alienated or granted by residents abroad without permanent establishment in the country.

542 OFFICIAL GAZETTE Monday, January 29, 2024 10070126000000 Others. 10070127000000 Total of VAT withheld. Other withheld contributions 10070128000000 Special Production and Services Tax withheld. 10070129000000 Others. Compensations made and returns obtained Compensations made during the year of balances due originating from: At historical value of: 10070130000000 Value Added Tax. 10070131000000 Income Tax. 10070132000000 Other federal contributions. At updated value of: 10070133000000 Value Added Tax. 10070134000000 Income Tax. 10070135000000 Other federal contributions. Compensations made during the year applied to: 10070136000000 Own Value Added Tax originating from Own Value Added Tax. 10070137000000 Own Income Tax originating from Own Income Tax. 10070138000000 Other federal contributions. Returns obtained in the year 10070139000000 Other federal contributions. From: 10070140000000 Value Added Tax. 10070141000000 Income Tax. 10070142000000 Other federal contributions. Part II Data to be provided Contribution determined by audit owed or due Contribution owed or balance due determined by the taxpayer Difference Uninvestigated non-material differences

Monday, January 29, 2024 OFFICIAL GAZETTE 543 Concept 7.1.- Declaration This annex consists of 14 columns and is divided into three parts. Part I Index Concept Data to be provided 8.- List of contributions to pay As of December 31, 2023 Amount corresponding to the audited fiscal year Amount originating from previous years (Amounts in pesos) Income Tax incurred as direct subject 10080000000000 Determined by the taxpayer (from the year). 10080001000000 Difference determined by the taxpayer (from the audited year). Provisional and/or definitive payments determined by the taxpayer for concept of: Income Tax own provisional payments 10080002000000 Corresponding to the month of: Income Tax for salaries and in general for the provision of a subordinate personal service in their capacity as withholding agent 10080003000000 Corresponding to the month of: Income Tax for payment of professional fees in their capacity as withholding agent 10080004000000 Corresponding to the month of: Income Tax for payment of rents in their capacity as withholding agent 10080005000000 Corresponding to the month of: Income Tax for payment of interest in their capacity as withholding agent 10080006000000 Corresponding to the month of: Income Tax (other withholdings to residents in Mexico) in their capacity as withholding agent 10080007000000 Corresponding to the month of:

544 OFFICIAL GAZETTE Monday, January 29, 2024 Income Tax on dividends as direct subject 10080008000000 Corresponding to the month of: Income Tax preferential tax regimes as direct subject 10080009000000 Corresponding to the year of: Income Tax for payments to abroad in their capacity as withholding agent 10080010000000 Corresponding to the month of: Information determined by the contributor: Tax on Assets as direct subject 10080011000000 Corresponding to the year of: (specify the year). Value Added Tax incurred as direct subject 10080012000000 Corresponding to the month of: Value Added Tax in their capacity as withholding agent 10080013000000 Corresponding to the month of: Special Production and Services Tax incurred as direct subject 10080014000000 Corresponding to the month of: Special Production and Services Tax in their capacity as withholding agent 10080015000000 Corresponding to the month of: Tax on New Cars 10080016000000 Corresponding to the month of: Contributions to the Mexican Institute of Social Security 10080017000000 Corresponding to the month of: Contributions to the National Fund for Workers' Housing 10080018000000 Corresponding to the bimester of: Contributions to retirement insurance 10080019000000 Corresponding to the bimester of:

Monday, January 29, 2024 OFFICIAL GAZETTE 545 Local Taxes 10080020000000 Corresponding to the month of: Payroll Tax 10080021000000 Corresponding to the month of: Duties for services provided 10080022000000 The National Institute of Migration (INM).- visitor without permission to perform remunerated activities (for the purposes of article 8, fraction I of the Federal Duties Law) corresponding to the month of: 10080023000000 The National Institute of Migration (INM).

• migratory services (for the purposes of article 12 of the Federal Duties Law). 10080024000000 The National Banking and Securities Commission (CNBV). 10080025000000 Others specify concept and period to which it corresponds: Other contributions 10080026000000 Specify concept and period to which it corresponds: Differences not considered by the contributor in the audited fiscal year: 10080027000000 Difference determined by audit not considered by the taxpayer (from the audited year). Income Tax provisional payments 10080028000000 Corresponding to the month of: Income Tax withholdings to residents in Mexico 10080029000000 Corresponding to the month of: Income Tax withholdings to residents abroad 10080030000000 Corresponding to the month of: Income Tax on dividends 10080031000000 Corresponding to the month of: Income Tax preferential tax regimes as direct subject 10080032000000 Corresponding to the year. Value Added Tax as direct subject 10080033000000 Corresponding to the month of: Value Added Tax in their capacity as withholding agent 10080034000000 Corresponding to the month of: Special Production and Services Tax as direct subject 10080035000000 Corresponding to the month of: Special Production and Services Tax in their capacity as withholding agent 10080036000000 Corresponding to the month of: Tax on New Cars 10080037000000 Corresponding to the month of: Contributions to the Mexican Institute of Social Security 10080038000000 Corresponding to the month of: Contributions to the National Fund for Workers' Housing 10080039000000 Corresponding to the bimester of: Contributions to retirement insurance 10080040000000 Corresponding to the bimester of: Local Taxes 10080041000000 Corresponding to the month of: Duties 10080042000000 Corresponding to the duty. Other contributions 10080043000000 Specify concept and period to which it corresponds: 10080044000000 Total. Part II Data to be provided Total of contributions to pay Amount of the contribution in litigation Date of payment Credit institution or SAT Number of the operation Part III Data to be provided Payment in installments (data from the free writing) folio number Payment in installments (data from the free writing): date of presentation Payment in installments (data from the free writing) receiving administration Authorization letter for payment in installments number Authorization letter for payment in installments: date

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Monday, January 29, 2024 OFFICIAL GAZETTE 547 Index Concept Data to provide 9.- Reconciliation between accounting and fiscal results for Income Tax purposes For the year ended December 31, 2023 2023 2022 (Figures in pesos) 10090000000000 Net profit. 10090001000000 Net loss. Plus-minus: 10090002000000 Effect of inflation from NIF B-10. 10090003000000 Result from favorable monetary position. 10090004000000 Result from unfavorable monetary position. 10090005000000 Historical net profit. 10090006000000 Historical net loss. Plus: 10090007000000 Non-accounting fiscal income. 10090008000000 Non-fiscal accounting deductions. Less: 10090009000000 Non-accounting fiscal deductions. 10090010000000 Non-fiscal accounting income. 10090011000000 Fiscal loss before loss on sale of shares. 10090012000000 Fiscal profit before loss on sale of shares. 10090013000000 Loss on sale of shares. 10090014000000 Fiscal loss before PTU paid during the year. 10090015000000 Fiscal profit before PTU paid during the year. Plus or minus: 10090016000000 PTU paid during the year. 10090017000000 Fiscal loss for the year. 10090018000000 Fiscal profit for the year.

548 OFFICIAL GAZETTE Monday, January 29, 2024 10090019000000 Additional deduction for first employment incentive for the year (for the purposes of article nine, fraction XXXVII of the transitional provisions of the LISR for 2014). 10090020000000 Amortization of losses from previous years. 10090021000000 Fiscal result. Non-accounting fiscal income 10090022000000 Accumulable annual inflation adjustment. 10090023000000 Fiscal profit on sale of real estate. 10090024000000 Fiscal profit on sale of shares and/or intangibles. 10090025000000 Fiscal profit from capital refund. 10090026000000 Fiscal profit on sale of furniture and equipment. 10090027000000 Late interest actually collected. 10090028000000 Accumulable inventory. 10090029000000 Customer advances. 10090030000000 Fiscal exchange gain. 10090031000000 Accumulable fiscal income from decrease in contingency reserve. 10090032000000 Fiscal profit on sale of adjudicated assets. 10090033000000 Fiscal profit in trusts. 10090034000000 Transfer pricing adjustment. 10090035000000 Result from settlement of cash derivative operations. 10090036000000 Result from settlement of in-kind derivative operations. 10090037000000 Result from foreign exchange sales. 10090038000000 Other non-accounting fiscal income. 10090039000000 Total of non-accounting fiscal income. Non-fiscal accounting deductions 10090040000000 Income Tax. 10090041000000 Profit sharing. 10090042000000 Customer service expenses. 10090043000000 Donations. 10090044000000 Fines, indemnities, and conventional penalties. 10090045000000 Accounting depreciation. 10090046000000 Expenses for vehicles not indispensable for business purposes. 10090047000000 Value Added Tax. 10090048000000 Accounting loss on sale of real estate, furniture, and equipment. 10090049000000 Accounting loss on sale of shares and/or intangibles. 10090050000000 Fees and rents for natural persons not paid by year-end. 10090051000000 Non-deductible estimate for write-down of assets. 10090052000000 Rents paid for financial leasing. 10090053000000 Accounting amortization of technology transfer. 10090054000000 Loss in subsidiary participation.

Monday, January 29, 2024 OFFICIAL GAZETTE 549 10090055000000 Accrued interest exceeding market value and late interest paid or unpaid. 10090056000000 Non-deductible expenses. 10090057000000 Fines. 10090058000000 Non-deductible purchases of raw materials, work in progress, and finished goods. 10090059000000 Non-deductible labor. 10090060000000 Non-deductible manufacturing expenses. 10090061000000 Accounting amortization. 10090062000000 Provisions. 10090063000000 Exchange loss. 10090064000000 Estimates. 10090065000000 Accounting cost of goods sold. 10090066000000 Accounting loss on sale of adjudicated assets. 10090067000000 Accounting loss in trusts. 10090068000000 Accounting loss in joint venture participation. 10090069000000 Total initial inventory of the 2011 fiscal year determined with the direct costing system based on historical costs. 10090070000000 Proportion of payments that are exempt income for the worker. 10090071000000 Non-deductible related-party operations. 10090072000000 Other non-fiscal accounting deductions. 10090073000000 Total of non-fiscal accounting deductions. The non-deductible items are accounted for in: 10090074000000 Interest paid. 10090075000000 Concepts not deductible for ISR. 10090076000000 Other fees. 10090077000000 Rents paid. Accounting depreciation and amortization is composed of: 10090078000000 Depreciations. 10090079000000 Amortizations. Non-accounting fiscal deductions 10090080000000 Deductible annual inflation adjustment. 10090081000000 Fiscal loss on sale of shares and/or intangibles. 10090082000000 Fiscal loss on sale of real estate, furniture, and equipment. 10090083000000 Fiscal depreciation. 10090084000000 Fiscal incentive for immediate deduction of investments. 10090085000000 Charges to provisions. 10090086000000 Charges to estimates. 10090087000000 Fees and rents for natural persons that did not affect the result of the previous year but were paid in this one. 10090088000000 Late interest actually paid.

550 OFFICIAL GAZETTE Monday, January 29, 2024 10090089000000 Loss from uncollectible credits. 10090090000000 Deductible cost of goods sold. 10090091000000 Fiscal amortization. 10090092000000 Fiscal exchange loss. 10090093000000 Contingency reserve. 10090094000000 Fiscal loss on sale of adjudicated assets. 10090095000000 Fiscal loss in trusts. 10090096000000 20% of the total initial inventory of the 2011 fiscal year determined with the costing system based on historical costs. 10090097000000 Additional deduction for donation of basic goods for human subsistence (for the purposes of article 1.3 of the Decree published in the Official Gazette on December 26, 2013). 10090098000000 Deduction of the additional 25% of salary amount (for the purposes of article 1.5 of the Decree published in the Official Gazette on December 26, 2013 and article 186 of the LISR). 10090099000000 Fiscal incentive for hiring persons with disabilities and/or elderly persons. 10090100000000 Income Tax deduction withheld from persons with disabilities and/or elderly persons. 10090101000000 Transfer pricing adjustment. 10090102000000 Net interest from previous years. 10090103000000 Net interest for the year. 10090104000000 Other non-accounting fiscal deductions. 10090105000000 Total of non-accounting fiscal deductions. Non-fiscal accounting income 10090106000000 Income from dividends of residents in the country. 10090107000000 Accounting profit on sale of real estate, furniture, and equipment. 10090108000000 Accounting profit on sale of shares and/or intangibles. 10090109000000 Exchange gain. 10090110000000 Cancellation of estimates. 10090111000000 Cancellation of provisions. 10090112000000 Accrued late interest in favor, collected or not. 10090113000000 Profit in subsidiary participation. 10090114000000 Accumulated advance sales from the previous year and accrued in this one. 10090115000000 Accounting profit on sale of adjudicated assets. 10090116000000 Accounting profit in trusts. 10090117000000 Accounting profit in joint venture participation. 10090118000000 Tax credits and their update. 10090119000000 Credit portfolio recovery. 10090120000000 Other non-fiscal accounting income. 10090121000000 Total of non-fiscal accounting income.

Monday, January 29, 2024 OFFICIAL GAZETTE 551 This annex consists of 16 columns and is divided into four parts. Part I Index Concept Data to provide 10.- Financial derivative operations For the year ended December 31, 2023 Tax identification number or RFC Country of residence (figures in pesos) Note: Information from this annex is only captured when it has been noted in concept 10D072000 of the general data annex. Name of the counterparty 10100000000000 (specify). 10100001000000 Total. Part II Data to provide Number of contracts entered into Concept of financial derivative operations (for the purposes of article 16-A CFF) Type of financial derivative operations (for the purposes of article 20 of the LISR) Sum of notionals Part III Data to provide Type of market Name of market Percentage of settlement in cash Percentage of settlement in kind Part IV Data to provide Profit by counterparty Loss by counterparty Net effect Proportion that represents of accumulative income and/or authorized deductions

552 OFFICIAL GAZETTE Monday, January 29, 2024 This annex consists of 11 columns and is divided into three parts. Part I Index Concept Data to provide 11.- Permanent investments in subsidiaries, associates, and affiliates resident in the foreign country and in Mexico For the year ended December 31 of 2023 Tax identification number Country of fiscal residence of the entity Percentage of participation in the entity's capital (Figures in pesos) Note: Information from this annex is only captured when it has been noted in concept 10D073000, of the general data annex. Name, denomination, or trade name of the foreign subsidiary, associate, or affiliate 10110000000000 (specify). 10110001000000 Total. Name, denomination, or trade name of the subsidiary, associate, or affiliate in Mexico 10110002000000 (specify). 10110003000000 Total. Part II Data to provide Amount of the investment Amount of profits (losses) from previous years in the percentage of participation Method of payment (fund transfer, capitalization of credits or debts, etc.) Part III Data to provide Amount of the profit (loss) for the year in the percentage of participation Value of the investment Date on which the capital contribution was made in its subsidiary

Monday, January 29, 2024 OFFICIAL GAZETTE 553 This annex consists of 15 columns and is divided into four parts. Part I Index Concept Data to provide 12.- Partners or shareholders who held shares or partnership interests For the year ended December 31, 2023 Tax identification number or RFC Country of residence for tax purposes (Figures in pesos) Name, denomination, or trade name of the partner or shareholder 10120000000000 (specify). 10120001000000 Total. Part II Data to provide Percentage of partner or shareholder participation during the year Holding period from Holding period to Amount of contributions that are not Share Premium Subscription of shares Part III Data to provide Amount of capital withdrawals Amount of loans made Amount of loans received Part IV Data to provide Percentage of agreed interest rate in case of loans received Destination of the loan Amount of share subscription premium Method of payment (fund transfer, capitalization of credits or debts, etc.)

554 OFFICIAL GAZETTE Monday, January 29, 2024 This annex consists of 14 columns and is divided into three parts. Part I Index Concept Data to provide 13.- Related-party operations For the year ended December 31, 2023 Tax identification number or RFC Type of operation In case that in the column "type of operation" you selected any of the concepts of "other income" or "other payments" specify concept (Figures in pesos) Note: Information from this annex is only captured when it has been noted in concept 10D037000, of the general data annex. Income Tax Denomination or trade name of the related party Accumulative income 10130000000000 (specify). 10130001000000 Total of accumulative income. Authorized deductions 10130002000000 (specify). 10130003000000 Total of authorized deductions. Part II Data to provide Country of residence Value of the operation and/or investment for tax purposes (even with zero value) Transfer pricing method applied The operation involves unique and valuable contributions (yes or no) in case affirmative indicate in the annex called additional information, of which unique and valuable contributions are involved The operation is agreed upon as with independent parties in comparable operations (yes or no) Part III Data to provide Amount of taxpayer's fiscal adjustment so that the operation is considered agreed upon as with independent parties in comparable operations The values of acts or activities for VAT, or of creditable VAT (deductions) were modified as a consequence of a transfer pricing adjustment (rule 3.9.1.2. section B, of the RMF 2023) (yes or no) Indicate if you obtained benefit from treaties to avoid double taxation (yes, no, n/a) Modified amount

Monday, January 29, 2024 OFFICIAL GAZETTE 555 Index Concept Data to provide 14.- Taxpayer information on its operations with related parties For the year ended December 31, 2023 (Figures in pesos) Note: Information from this annex is only captured when it has been noted in concept 10D037000, of the general data annex. Business knowledge, general information Which is/are the predominant activity/activities of the taxpayer: 10140000000000 Granting of temporary use or enjoyment of assets. 10140001000000 Services. 10140002000000 Other (specify). 10140003000000 The taxpayer is the owner of the assets used to carry out its predominant activity, which are registered in its accounting. 10140004000000 The taxpayer owns or uses intangible assets which are registered in its accounting. Specify the five main intangible assets used by the taxpayer (see appendix VIII) that are registered in its accounting. 10140005000000 Field 1. 10140006000000 Field 2. 10140007000000 Field 3. 10140008000000 Field 4. 10140009000000 Field 5. 10140010000000 Amount of royalty for the use of intangible assets. Specify the five main intangible assets for which the use or enjoyment is granted (see appendix VIII). 10140011000000 Field 1. 10140012000000 Field 2. 10140013000000 Field 3. 10140014000000 Field 4. 10140015000000 Field 5. 10140016000000 Amount of royalty for which the use of intangible assets is granted. Specify the five main intangible assets of which it is owner and which it has registered in its accounting (see appendix VIII). 10140017000000 Field 1. 10140018000000 Field 2.

556 OFFICIAL GAZETTE Monday, January 29, 2024 10140019000000 Field 3. 10140020000000 Field 4. 10140021000000 Field 5. 10140022000000 Value of the intangible asset registered in its accounting. 10140023000000 The taxpayer obtained an advance pricing agreement (APA) applicable to the fiscal year. 10140024000000 Office number. 10140025000000 Date of the office. 10140026000000 Indicate if an advance pricing agreement (APA) is pending applicable to the fiscal year. 10140027000000 Date of submission of the promotion. 10140028000000 The taxpayer obtained any favorable resolution from the SAT that involves transactions with related parties. 10140029000000 Office number. 10140030000000 Date of the office. 10140031000000 Deducted in the year initial inventories originating from operations with related parties carried out in previous years. 10140032000000 Deducted in the year depreciations or amortizations originating from operations with related parties carried out in previous years. 10140033000000 The taxpayer has the supporting documentation referred to in fraction IX of article 76 of the LISR (transfer pricing study/ies). 10140034000000 The taxpayer filed its informational declaration for its operations with related parties (For the purposes of article 76, fraction X of the LISR). 10140035000000 Date of submission (last submitted). 10140036000000 The taxpayer has documentary evidence demonstrating compliance with the provisions of fraction XII of article 76 of the LISR for its operations with related parties. RFC of the persons who prepared the information and documentation demonstrating compliance with the provisions of article 76, fractions IX and XII of the LISR, or who advised on its preparation Preparers 10140037000000 RFC or tax identification number 1. 10140038000000 RFC or tax identification number 2. 10140039000000 RFC or tax identification number 3. Advisors 10140040000000 RFC or tax identification number 1. 10140041000000 RFC or tax identification number 2. 10140042000000 RFC or tax identification number 3.

Monday, January 29, 2024 OFFICIAL GAZETTE 557 RFC of the persons who provided tax advice under title VI of the CFF Tax advisors 10140043000000 RFC or tax identification number 1. 10140044000000 RFC or tax identification number 2. 10140045000000 RFC or tax identification number 3. Obligations regarding transfer pricing 10140046000000 The figures reported in the informational declaration of operations with related parties are consistent with those stated in the transfer pricing studies (supporting documentation) (fractions X and IX respectively of article 76 of the LISR). 10140047000000 In case of discrepancy, specify: 10140048000000 The figures reported in the informational declaration (For the purposes of article 76, fraction X of the LISR) are consistent with those stated in annex 13 of the report, both referring to operations with related parties. 10140049000000 In case of discrepancy, specify: 10140050000000 The figures reported for operations with related parties in the documentary evidence demonstrating compliance with the provisions of fraction XII of article 76 of the LISR are consistent with those stated in annex 13 of the report. 10140051000000 In case of discrepancy, specify: 10140052000000 In some of the transactions analyzed in the various documentation of transfer pricing of the taxpayer, the related party resident abroad was chosen as the examined party. 10140053000000 Indicate the transactions carried out. 10140054000000 Amount of the transactions. 10140055000000 The taxpayer has all the financial and fiscal information of the related party that is necessary to corroborate the analysis and the conclusions of the transfer pricing documentation where such related party was chosen as the party to be examined. Transfer pricing adjustments 10140056000000 Did you make any adjustment in transfer pricing matters so that the prices, amounts of consideration, or profit margins of the operations entered into with related parties are considered as agreed upon as they would be with or among independent parties in comparable operations. Note: in case that annex 13 presents information in the column "amount of taxpayer's fiscal adjustment so that the operation is considered agreed upon as with independent parties in comparable operations" answer the following (non-accounting fiscal effects): 10140057000000 The amount of the increase to accumulative income for ISR purposes. 10140058000000 The amount of the increase to authorized deductions for ISR purposes, even by decreasing income.

558 OFFICIAL GAZETTE Monday, January 29, 2024 10140059000000 The amount decreased from authorized deductions for Income Tax purposes (LISR). 10140060000000 Amount increased in returns filed for the fiscal year for taxes withheld on payments abroad, as a result of transfer pricing adjustments. 10140061000000 Amount decreased in returns filed for the fiscal year for creditable VAT, as a result of transfer pricing adjustments. 10140062000000 Support documentation is available to substantiate the actual adjustments made. 10140063000000 Modified the values of acts or activities for IEPS or the creditable IEPS (deductions) as a result of a transfer pricing adjustment (rule 3.9.1.2. Section B, of the 2023 RMF). 10140064000000 State the modified amount of acts or activities (RMF). 10140065000000 State the modified amount of creditable IEPS. (RMF). 10140066000000 Complied with the requirements established in the current RMF to consider a transfer pricing adjustment that increased deductions as deductible. 10140067000000 In the case of voluntary adjustments, filed the notice for the modification of authorized deductions indicated in the RMF.

Interest with related parties considered as dividends 10140068000000 The taxpayer considered accrued interest as dividends in accordance with what is provided in Article 11, fraction II of the LISR. 10140069000000 Amount of interest considered as dividends.

Cost of sales with related parties 10140070000000 Analyzed the cost of sales corresponding to dispositions to related parties in accordance with what is provided in fractions I, II and III of Article 180 of the LISR (for the purposes of Article 42, second paragraph LISR). If affirmative, indicate the cost of sales determined in accordance with fractions I, II and III of Article 180 of the LISR and the selected option. 10140071000000 Article 180, fraction I of the LISR. 10140072000000 Article 180, fraction II of the LISR. 10140073000000 Article 180, fraction III of the LISR. 10140074000000 Cost of sales with related parties deducted without the application of fractions I, II and III of Article 180 of the LISR.

Deductible and non-deductible expenses 10140075000000 Deducted expenses with related parties referred to in the third and antepenultimate paragraphs of fraction XXIII of Article 28 of the LISR. Note: if affirmative to the previous index, indicate in the annex called additional information with what documentation you have to prove that your deductions are not structured agreements or hybrid mechanisms. 10140076000000 Indicate the amount of the deduction made. 10140077000000 Considered as non-deductible expenses with related parties referred to in fraction XXIII of Article 28 of the LISR. 10140078000000 Indicate the amount of the expense considered as non-deductible.

Monday, January 29, 2024 OFFICIAL GAZETTE 559 10140079000000 Deducted expenses with related parties referred to in the second paragraph of fraction XXIX of Article 28 of the LISR. 10140080000000 Indicate the amount of the deduction made. 10140081000000 Considered as non-deductible expenses with related parties referred to in the first paragraph of fraction XXIX of Article 28 of the LISR. 10140082000000 Indicate the amount of the expense considered as non-deductible. 10140083000000 Considered as non-deductible interest referred to in fraction XXXII of Article 28 of the LISR.

Expenses for reimbursements (at cost) 10140084000000 Deducted expenses with related parties for reimbursements at cost. If affirmative. 10140085000000 Has all supporting documentation, on the one hand, from its related party and, on the other hand, with documentation issued by third parties independent of the related party with which it can be demonstrated that it is a reimbursement at cost.

Prorated expenses 10140086000000 Deducted expenses with related parties incurred abroad on a prorated basis. 10140087000000 Indicate the amount of the deduction of expenses incurred abroad on a prorated basis. 10140088000000 Quantify the benefit received or expected to be received from the prorated expense. 10140089000000 Complied with what is stated in rule 3.3.1.27. of the 2023 RMF.

Gains and/or losses from the disposal of shares 10140090000000 Obtained gain and/or fiscal loss when carrying out a share disposal operation with and among related parties. Note: if affirmative, indicate in the annex called additional information the business reason for disposing of the shares. 10140091000000 Indicate the value of the disposal price of the share package disposed of. 10140092000000 Indicate the proven acquisition cost of the share package disposed of. 10140093000000 Name of the issuer. 10140094000000 RFC or tax ID of the issuer. 10140095000000 Indicate the book capital of the issuer. 10140096000000 Name of the acquirer. 10140097000000 RFC or tax ID of the acquirer. 10140098000000 Submitted to the tax authorities the study on the determination of the sale price of the shares in accordance with Articles 179 and 180 of the LISR with the elements contained in subsection e) of fraction I of Article 179 of the LISR (second paragraph of subsection b) which in turn corresponds to the fourth paragraph of fraction XVII of Article 28 of the LISR). 10140099000000 Date of submission to the tax authorities of the study on the determination of the sale price of the shares. 10140100000000 Tax authority before which it was submitted. 10140101000000 Mention the business reason for disposing of the shares.

560 OFFICIAL GAZETTE Monday, January 29, 2024 10140102000000 Mention if you carried out the valuation of the disposal made. 10140103000000 The taxpayer has the supporting documentation of the valuation of the disposal made. If affirmative to the previous index, indicate RFC and name of the appraiser: 10140104000000 Name of the appraiser. 10140105000000 RFC:

Derivative financial operations with related parties 10140106000000 Accumulated income from derivative financial operations. 10140107000000 Indicate the amount of the corresponding accumulation. 10140108000000 Made deductions related to derivative financial operations. 10140109000000 Indicate the amount of the corresponding deduction. 10140110000000 Obtained losses in derivative financial operations with related parties in accordance with Article 28, fraction XIX of the LISR. 10140111000000 Indicate the corresponding amount. 10140112000000 Made payments of initial amounts for the right to acquire or sell goods, currencies, shares or other securities that did not trade on recognized markets as referred to in Article 28, fraction XXIV of the LISR. 10140113000000 Indicate the corresponding amount.

Insufficient capitalization: 10140114000000 Determined non-deductible interest in accordance with what is provided in Article 28, fraction XXVII of the LISR. 10140115000000 Annual average balance of all debts that accrued interest at charge, determined in accordance with Article 28, fraction XXVII of the LISR. 10140116000000 Book capital at the beginning of the fiscal year determined in accordance with Article 28, fraction XXVII of the LISR. 10140117000000 Book capital at the end of the fiscal year determined in accordance with Article 28, fraction XXVII of the LISR. 10140118000000 Average book capital. 10140119000000 Average book capital divided by three. 10140120000000 Annual average balance of the taxpayer's debts contracted with related parties residing abroad, determined in accordance with Article 28, fraction XXVII of the LISR. 10140121000000 Non-deductible interest determined in accordance with Article 28 fraction XXVII of the LISR. 10140122000000 Opted to consider as book capital of the fiscal year the initial and final balances of the fiscal year of its capital contribution accounts, net fiscal income and reinvested net fiscal income.

Corresponding adjustments 10140123000000 Made during the fiscal year (in the own fiscal year subject to review or for the purposes of previous years) any adjustment in transfer pricing matters as a result of applying what is stated in the transfer pricing documentation of some related party residing abroad. 10140124000000 If affirmative, indicate the amount of the same.

Monday, January 29, 2024 OFFICIAL GAZETTE 561 10140125000000 The adjusted fiscal year (1). 10140126000000 The adjusted fiscal year (2). 10140127000000 The adjusted fiscal year (3). 10140128000000 Carried out corresponding adjustments in transfer pricing matters during the fiscal year (in the own fiscal year subject to review or for the purposes of previous years) without complying with what is established in Article 184 of the LISR. 10140129000000 If affirmative, indicate the amount of the same. 10140130000000 The adjusted fiscal year (1). 10140131000000 The adjusted fiscal year (2). 10140132000000 The adjusted fiscal year (3). 10140133000000 Carried out corresponding adjustments in transfer pricing matters during the fiscal year (in the own fiscal year subject to review or for the purposes of previous years) without complying with what is established in Article 184 of the LISR. 10140134000000 If affirmative, indicate the amount of the same. 10140135000000 The adjusted fiscal year (1). 10140136000000 The adjusted fiscal year (2). 10140137000000 The adjusted fiscal year (3).

Article 76-A of the LISR (2023) 10140138000000 Is obliged to file the informational declaration provided for in fraction I (master of related parties). 10140139000000 Is obliged to file the informational declaration provided for in fraction II (local of related parties). 10140140000000 Is obliged to file the informational declaration provided for in fraction III (country by country). If affirmative in this last case, specify the assumption of obligation: 10140141000000 For being a multinational controlling legal person (fraction III, subsection a). 10140142000000 For being designated (fraction III, subsection b)). Do you have knowledge if the multinational controlling legal person to which your company belongs, is obliged to present directly or through a designated person, the following informational declarations of related parties: 10140143000000 Obligation to present the master declaration. 10140144000000 Obligation to present the country by country declaration.

Annual informational declarations of related parties of 2022 presented in 2023 (for the purposes of Article 76-A of the LISR) 10140145000000 Filed on time and in due form the informational master declaration of related parties of the multinational business group of the fiscal year of 2022. 10140146000000 Date of presentation (last presented). 10140147000000 Filed on time and in due form the informational local declaration of related parties of the fiscal year of 2022. 10140148000000 Date of preparation of the information and transfer pricing documentation associated with the declaration.

562 OFFICIAL GAZETTE Monday, January 29, 2024 10140149000000 Date of presentation (last presented). 10140150000000 Filed on time and in due form the informational country by country declaration of the multinational business group of the fiscal year of 2022. 10140151000000 Date of presentation (last presented).

Decree of fiscal incentives northern border region 10140152000000 Carried out operations with taxpayers who are in the northern border region. 10140153000000 Amount of taxable income with related parties generated within the municipalities of the northern border region. 10140154000000 Amount of taxable income with related parties that are within the municipalities of the northern border region. 10140155000000 Amount of deductions with related parties generated within the municipalities of the northern border region. 10140156000000 Amount of deductions with related parties that are within the municipalities of the northern border region. 10140157000000 Filed the informational declaration for your operations with related parties (For the purposes of Article 76, fraction X of the LISR, annex 9 of the DIM) including operations with related parties residing in national territory as contemplated in tax procedure 5/DEC-12.

Non-binding criteria 10140158000000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria in matters of transfer pricing of fiscal and customs provisions. 10140159000000 Specify the number(s) of criterion/criteria.

Decree of fiscal incentives southern border region 10140160000000 Carried out operations with taxpayers who are in the southern border region. 10140161000000 Amount of taxable income with related parties generated within the municipalities of the southern border region. 10140162000000 Amount of taxable income with related parties that are within the municipalities of the southern border region. 10140163000000 Amount of deductions with related parties generated within the municipalities of the southern border region. 10140164000000 Amount of deductions with related parties that are within the municipalities of the southern border region. 10140165000000 Filed the informational declaration for your operations with related parties (For the purposes of Article 76, fraction X of the LISR, annex 9 of the DIM) including operations with related parties residing in national territory as contemplated in tax procedure 5/DEC-12.

Monday, January 29, 2024 OFFICIAL GAZETTE 563 Index Concept Informative Data 15.- Informative Data For the year ended December 31, 2023 Amount (figures in pesos) Informative data of the taxpayer 10150000000000 Is authorized for notification through tax mailbox. Informative data of the taxpayer as legal representative 10150001000000 Is a partner or shareholder of some taxpayers that it represents. 10150002000000 Number of entities in which it participates as legal representative. Indicate the five main RFCs of the legal person(s) in which it participates as legal representative: 10150003000000 RFC 1: 10150004000000 RFC 2: 10150005000000 RFC 3: 10150006000000 RFC 4: 10150007000000 RFC 5: 10150008000000 Is legal representative of a resident abroad without permanent establishment in national territory. Indicate the five main names or corporate names of the residents abroad: 10150009000000 Name 1. 10150010000000 Name 2. 10150011000000 Name 3. 10150012000000 Name 4. 10150013000000 Name 5. Workers' participation in profits 10150014000000 PTU generated during the fiscal year. 10150015000000 PTU not collected in the previous fiscal year. 10150016000000 PTU paid in the fiscal year. 10150017000000 Taxable income base for PTU. Figures at the end of the fiscal year Income Tax 10150018000000 Authorized deductions for Income Tax purposes. 10150019000000 Profit coefficient to apply in the following fiscal year. 10150020000000 Income from dividends of persons residing in the country.

564 OFFICIAL GAZETTE Monday, January 29, 2024 10150021000000 Income from dividends of persons residing abroad. 10150022000000 Income from distributed dividends that do not come from CUFIN nor from reinvested CUFIN. 10150023000000 Taxable income from the gain derived from merger. 10150024000000 Taxable income from the gain derived from spin-off. 10150025000000 Taxable income from the gain derived from capital reductions of societies residing abroad in which the taxpayer is a partner or shareholder. 10150026000000 Taxable income from the gain derived from liquidation of societies residing abroad in which the taxpayer is a partner or shareholder. 10150027000000 Deducted loss derived from merger. 10150028000000 Deducted loss derived from spin-off. 10150029000000 Deducted loss derived from capital reduction. 10150030000000 Deducted loss derived from liquidation of societies. 10150031000000 Dividends paid from CUFIN and CUFINRE. 10150032000000 Dividends paid not from CUFIN nor from CUFINRE. 10150033000000 Total taxable income. 10150034000000 Total taxable income obtained in the northern border region in the previous fiscal year. 10150035000000 CUFIN balance determined in accordance with the fifth paragraph of Article 77 LISR. 10150036000000 Total amount of payments that are exempt income for the worker. 10150037000000 Deductible amount at 47% (payments that are exempt income for the worker). 10150038000000 Deductible amount at 53% (payments that are exempt income for the worker).

Accounts and documents receivable and payable in foreign currency Accounts and documents receivable in foreign currency 10150039000000 Balance of accounts and documents receivable originated in foreign currency (pesos). Indicate the three main types of currency: 10150040000000 Field 1. 10150041000000 Field 2. 10150042000000 Field 3. Indicate the three most important concepts that originated the balance: 10150043000000 (specify). 10150044000000 (specify). 10150045000000 (specify). 10150046000000 Indicate the amount of accounts and documents receivable in foreign currency that come from operations with related parties.

Monday, January 29, 2024 OFFICIAL GAZETTE 565 Accounts and documents payable in foreign currency 10150047000000 Balance of accounts and documents payable originated in foreign currency (pesos). Indicate the three main types of currency: 10150048000000 Field 1. 10150049000000 Field 2. 10150050000000 Field 3. Indicate the three most important concepts that originated the balance: 10150051000000 (specify). 10150052000000 (specify). 10150053000000 (specify). 10150054000000 Indicate the amount of accounts and documents payable in foreign currency that come from operations with related parties.

Net fiscal income account fiscal years 2014 to 2023 10150055000000 Initial CUFIN balance updated. Plus: 10150056000000 Fiscal result of the fiscal year. Minus: 10150057000000 ISR (for the purposes of Article 9, first paragraph LISR). 10150058000000 Non-deductible items, except provisions and reserves (for the purposes of Article 28, fractions VIII and IX LISR). 10150059000000 Workers' participation in company profits paid in the fiscal year (for the purposes of Article 9, fraction I LISR). 10150060000000 Effect of Income Tax paid abroad for payment of dividends to the taxpayer (for the purposes of Article 77, fourth paragraph of the LISR). Equal: 10150061000000 Positive result. 10150062000000 Negative result (difference referred to in Article 77, fifth paragraph of the LISR). Plus: 10150063000000 Initial CUFIN balance updated. Plus: 10150064000000 Dividends collected. Minus: 10150065000000 Dividends paid. Other concepts specify: 10150066000000 (specify). 10150067000000 (specify). 10150068000000 (specify).

566 OFFICIAL GAZETTE Monday, January 29, 2024 10150069000000 (specify). 10150070000000 (specify). 10150071000000 Total CUFIN balance at the end of the current fiscal year updated from the fiscal years of 2014 to 2023. 10150072000000 CUFIN account balance.- CUFIN northern border region of fiscal year 2023. 10150073000000 CUFIN account balance.- CUFIN southern border region of fiscal year 2023.

Net fiscal income account fiscal years 2001 to 2013 10150074000000 Initial CUFIN balance updated. Plus: 10150075000000 Dividends collected. Minus: 10150076000000 Dividends paid. Plus: 10150077000000 Inflation adjustment. Other concepts. Specify 10150078000000 (specify). 10150079000000 (specify). 10150080000000 (specify). 10150081000000 (specify). 10150082000000 (specify). 10150083000000 Total CUFIN balance at the end of the fiscal year updated from the fiscal years of 2001 to 2013.

Net fiscal income account fiscal years prior to 2000 10150084000000 Initial CUFIN balance updated. Plus: 10150085000000 Dividends collected. Minus: 10150086000000 Dividends paid. Plus: 10150087000000 Inflation adjustment. 10150088000000 Total CUFIN balance at the end of the fiscal year updated from the fiscal years prior to 2000.

Reinvested net fiscal income account 10150089000000 Initial CUFINRE balance updated. 10150090000000 Dividends paid.

Monday, January 29, 2024 OFFICIAL GAZETTE 567 More: 10150091000000 Inflation update. Other concepts. Specify 10150092000000 (specify). 10150093000000 (specify). 10150094000000 (specify). 10150095000000 (specify). 10150096000000 (specify). 10150097000000 Total CUFINRE balance at the end of the current year, updated. Updated balances (Income Tax) at the end of the fiscal year: 10150098000000 Net fiscal profit account. 10150099000000 Reinvested net fiscal profit account. 10150100000000 Net fiscal profit account for investment in renewable energy. 10150101000000 Capital contribution account. 10150102000000 Tax on Asset to be recovered from 10 years prior. 10150103000000 Fiscal losses from previous years. Foreign Trade 10150104000000 Declared customs value of definitive imports. 10150105000000 Declared customs value of definitive exports. Value Added Tax 10150106000000 VAT paid at customs during the fiscal year. 10150107000000 VAT incurred by importation of acquired intangible goods. 10150108000000 VAT incurred by importation of the use or enjoyment of intangible goods. 10150109000000 VAT incurred by importation of services. 10150110000000 Creditable VAT by interest. 10150111000000 VAT credited by the importation of acquired intangible goods. 10150112000000 VAT credited by the importation of the use or enjoyment of intangible goods. 10150113000000 VAT credited by the importation of services. 10150114000000 Value of acts or activities taxed at the 8% rate. 10150115000000 Total VAT on acts or activities paid at the 8% rate. 10150116000000 Value of acts or activities not subject to tax. 10150117000000 Value of acts or activities exempt. Special Tax on Production and Services 10150118000000 IEPS paid at customs during the fiscal year. 10150119000000 Biodiesel and its mixtures referred to in fraction I of section A, of article 16 of the 2023 FTR. 10150120000000 Biodiesel and its mixtures referred to in fraction IV of section A, of article 16 of the 2023 FTR.

568 OFFICIAL GAZETTE Monday, January 29, 2024 Financial consolidation information 10150121000000 It is a controlling entity in terms of the financial information accounting standard applied by the taxpayer. Note: in the event of an affirmative response to the above index, information must be declared in the following two indices: 10150122000000 Total consolidated sales or net income determined in accordance with the financial information accounting standard applied by the taxpayer. 10150123000000 It has subsidiaries in terms of the financial information accounting standard applied by the taxpayer abroad, or permanent establishments resident or located abroad. Decree on fiscal incentives northern border region Income Tax Exclusive income of northern border region (for the purposes of articles two and three of the Decree) 10150124000000 Total income obtained by the taxpayer in the northern border region. Less: 10150125000000 Income from the sale of intangible goods in the northern border region. Less: 10150126000000 Income corresponding to digital commerce in the northern border region. Less: 10150127000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries in terms of the Federal Labor Law. Equals: 10150128000000 Total income obtained by the taxpayer in the northern border region excluding the sale of intangible goods and those corresponding to digital commerce. Divided by: 10150129000000 Total income obtained by the taxpayer. Equals: 10150130000000 Proportion (expressed as a percentage) that the total income of the northern border region represents, of the total income of the taxpayer obtained in the fiscal year. Taxpayers who have their tax domicile outside the northern border region, but have a branch, agency or any other establishment within it (for the purposes of article five, first paragraph of the Decree) 10150131000000 Obtained income corresponding to the branch, agency or any other establishment located in the northern border region. In case of an affirmative response to the above index, you must fill in the indices of the next block, understanding that they refer to those of the branch, agency or any other establishment located in the region northern border region

Monday, January 29, 2024 OFFICIAL GAZETTE 569 10150132000000 Income corresponding to the branch, agency or any other establishment located in the northern border region. Less: 10150133000000 Income from the sale of intangible goods in the northern border region. Less: 10150134000000 Income corresponding to digital commerce in the northern border region Less: 10150135000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries in terms of the Federal Labor Law. Equals: 10150136000000 Total income obtained by the taxpayer in the northern border region excluding the sale of intangible goods and those corresponding to digital commerce or personnel supply. Divided by: 10150137000000 Total income obtained by the taxpayer. Equals: 10150138000000 Proportion (expressed as a percentage) that the income of the northern border region represents, of the total income of the taxpayer obtained in the fiscal year. Taxpayers who have their tax domicile in the northern border region, but have branches, agencies or any other establishment outside it (for the purposes of article five, second paragraph of the Decree) 10150139000000 Obtained income corresponding to the branch, agency or any other establishment located outside the northern border region. In case of an affirmative response to the above index, you must fill in the indices of the next block, understanding that they refer to the tax domicile located in the northern border region 10150140000000 Income corresponding to the tax domicile located in the region northern border region. Less: 10150141000000 Income from the sale of intangible goods in the northern border region. Less: 10150142000000 Income corresponding to digital commerce in the northern border region. Less: 10150143000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries in terms of the Federal Labor Law. Equals: 10150144000000 Total income obtained by the taxpayer in the northern border region excluding the sale of intangible goods and those corresponding to digital commerce or personnel supply. Divided by: 10150145000000 Total income obtained by the taxpayer. Equals: 10150146000000 Proportion (expressed as a percentage) that the income of the tax domicile located in the northern border region represents, of the total income of the taxpayer obtained in the fiscal year.

570 OFFICIAL GAZETTE Monday, January 29, 2024 Determination of applicable tax credit 10150147000000 ISR incurred in the fiscal year (concept "tax incurred in the fiscal year" of the annual return, section "determination of ISR"). 10150148000000 Total income of the northern border region. Divided by: 10150149000000 Total income of the taxpayer obtained in the fiscal year. Equals: 10150150000000 Proportion (expressed as a percentage) that the income of the northern border region represents. 10150151000000 Result obtained from the operation of multiplying the ISR incurred in the fiscal year index 10150147000000 by the proportion that the income of the northern border region represents index 10150150000000. 10150152000000 Applicable tax credit based on the above index (article two, first paragraph of the Decree on fiscal incentives northern border region). Decree on fiscal incentives southern border region Income Tax Exclusive income of southern border region (for the purposes of articles two and three of the Decree) 10150153000000 Total income obtained by the taxpayer in the southern border region. Less: 10150154000000 Income from the sale of intangible goods in the southern border region. Less: 10150155000000 Income corresponding to digital commerce in the southern border region. Less: 10150156000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries in terms of the Federal Labor Law. Equals: 10150157000000 Total income obtained by the taxpayer in the southern border region excluding the sale of intangible goods and those corresponding to digital commerce. Divided by: 10150158000000 Total income obtained by the taxpayer. Equals: 10150159000000 Proportion (expressed as a percentage) that the total income of the southern border region represents, of the total income of the taxpayer obtained in the fiscal year. Taxpayers who have their tax domicile outside the southern border region, but have a branch, agency or any other establishment within it (for the purposes of article four, first paragraph of the Decree) 10150160000000 Obtained income corresponding to the branch, agency or any other establishment located in the southern border region.

Monday, January 29, 2024 OFFICIAL GAZETTE 571 In case of an affirmative response to the above index, you must fill in the indices of the next block, understanding that they refer to those of the branch, agency or any other establishment located in the region southern border region 10150161000000 Income corresponding to the branch, agency or any other establishment located in the southern border region. Less: 10150162000000 Income from the sale of intangible goods in the southern border region. Less: 10150163000000 Income corresponding to digital commerce in the southern border region. Less: 10150164000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries in terms of the Federal Labor Law. Equals: 10150165000000 Total income obtained by the taxpayer in the southern border region excluding the sale of intangible goods and those corresponding to digital commerce or personnel supply. Divided by: 10150166000000 Total income obtained by the taxpayer. Equals: 10150167000000 Proportion (expressed as a percentage) that the income of the southern border region represents, of the total income of the taxpayer obtained in the fiscal year. Taxpayers who have their tax domicile in the southern border region, but have branches, agencies or any other establishment outside it (for the purposes of article four, third paragraph of the Decree) 10150168000000 Obtained income corresponding to the branch, agency or any other establishment located outside the southern border region. In case of an affirmative response to the above index, you must fill in the indices of the next block, understanding that they refer to the tax domicile located in the southern border region 10150169000000 Income corresponding to the tax domicile located in the region southern border region. Less: 10150170000000 Income from the sale of intangible goods in the southern border region. Less: 10150171000000 Income corresponding to digital commerce in the southern border region. Less: 10150172000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries in terms of the Federal Labor Law. Equals: 10150173000000 Total income obtained by the taxpayer in the southern border region excluding the sale of intangible goods and those corresponding to digital commerce or personnel supply.

572 OFFICIAL GAZETTE Monday, January 29, 2024 Divided by: 10150174000000 Total income obtained by the taxpayer. Equals: 10150175000000 Proportion (expressed as a percentage) that the income of the tax domicile located in the southern border region represents, of the total income of the taxpayer obtained in the fiscal year. Determination of applicable tax credit 10150176000000 ISR incurred in the fiscal year (concept "tax incurred in the fiscal year" of the annual return, section "determination of ISR"). 10150177000000 Total income of the southern border region. Divided by: 10150178000000 Total income of the taxpayer obtained in the fiscal year. Equals: 10150179000000 Proportion (expressed as a percentage) that the income of the southern border region represents. 10150180000000 Result obtained from the operation of multiplying the ISR incurred in the fiscal year index 10150176000000 by the proportion that the income of the southern border region represents index 10150179000000. 10150181000000 Applicable tax credit based on the above index (article two, first paragraph of the Decree on fiscal incentives southern border region). Alienation of shares 10150182000000 Did you alienate shares. 10150183000000 Date of the operation. 10150184000000 Type of alienation. 10150185000000 Others (specify). 10150186000000 Name of the issuing society of the alienated shares. 10150187000000 Country of tax residence of the issuer. 10150188000000 RFC or id. 10150189000000 Number of shares alienated. 10150190000000 Indicate if you obtained the benefit of treaties to avoid double taxation. 10150191000000 Sale price. 10150192000000 Fiscal cost of the shares. 10150193000000 Applied losses from alienation of shares. In case of an affirmative response indicate: 10150194000000 If at the end of the fiscal year in question, the taxpayer has fiscal losses from alienation of shares pending application. 10150195000000 Total amount of losses from alienation of shares at the end of the fiscal year. 10150196000000 Amount of the loss from alienation of shares determined. 10150197000000 Indicate if at the end of the fiscal year in question, the taxpayer has amounts pending to be credited for the concept of ISR paid in the foreign country in accordance with article 5 of the LISR. In case of an affirmative response indicate: 10150198000000 Amount pending to be credited. 10150199000000 Concept by which the Income Tax was paid in the foreign country.

Monday, January 29, 2024 OFFICIAL GAZETTE 573 This appendix consists of 15 columns and is divided into four parts. Part I Index Concept Data to provide 16.- Operations carried out with residents in the foreign country For the year ended December 31, 2023 Tax identification number Type of operation (amounts in pesos) Note: Only capture the information of this appendix when it has been noted if in the concept 10D074000, of the general data appendix. Income Tax Name or corporate name Accrual income 10160000000000 (specify). 10160001000000 Total accrual income. Authorized deductions 10160002000000 (specify). 10160003000000 Total authorized deductions. Part II Data to provide In case that in the column "type of operation", there has been selected any of the "other income" or "other payments" concepts, specify concept Country of residence Mexico has a broad agreement of exchange of information with the country of the column above (yes or no) Amount of the operation Indicate if it is part related (yes or no) Part III Data to provide Did you withhold and pay by this operation (yes or no) ISR rate by withholding determined by audit ISR withheld paid Difference Part IV Data to provide Applied the benefits of any treaty celebrated by Mexico to avoid double taxation (yes or no)

574 OFFICIAL GAZETTE Monday, January 29, 2024 This appendix consists of 9 columns and is divided into two parts. Part I Index Concept Data to provide 17.- Investments For the year ended December 31, 2023 MOI at the beginning of the fiscal year Balance pending to deduct at the beginning of the fiscal year (amounts in pesos) Fixed assets 10170000000000 Constructions. 10170001000000 Constructions in progress. 10170002000000 Properties considered historical. 10170003000000 Railways. 10170004000000 Furniture and office equipment. 10170005000000 Airplanes. 10170006000000 Ships. 10170007000000 Transport equipment: automobiles. 10170008000000 Transport equipment: automobiles with rechargeable electric battery propulsion and electric automobiles with internal combustion engine or powered by hydrogen. 10170009000000 Transport equipment: bicycles conventional, bicycles and motorcycles with rechargeable electric battery propulsion. 10170010000000 Transport equipment (others). 10170011000000 Fixed equipment for feeding electric vehicles. 10170012000000 Computer equipment. 10170013000000 Dies, punches, molds, matrices and tooling. 10170014000000 Telephone communications. 10170015000000 Satellite communications. 10170016000000 Lands (acquisition cost). 10170017000000 Adaptation of facilities for people with different capacities. 10170018000000 Machinery and equipment for the generation of energy from renewable sources or from efficient electricity cogeneration systems. 10170019000000 Machinery and equipment. 10170020000000 Oil pipelines, gas pipelines, terminals, and tanks of hydrocarbon storage. 10170021000000 Investments made for exploration, secondary and enhanced recovery, and the non-capitalizable maintenance (applicable to hydrocarbon taxpayers). 10170022000000 Investments made for the development and exploitation of oil or gas fields (applicable to hydrocarbon taxpayers). 10170023000000 Investments made in infrastructure of storage and transport (applicable to hydrocarbon taxpayers). 10170024000000 Other fixed assets.

Monday, January 29, 2024 OFFICIAL GAZETTE 575 10170025000000 Sum fixed asset. Deferred expenses and charges 10170026000000 Patents. 10170027000000 Registered trademarks. 10170028000000 Royalties. 10170029000000 Installation expenses. 10170030000000 Organization expenses. 10170031000000 Concessions. 10170032000000 Other deferred expenses and charges. 10170033000000 Sum deferred expenses and charges. Expenditures in pre-operational periods 10170034000000 (specify). 10170035000000 Sum pre-operational expenditures. 10170036000000 Total investments. Part II Data to provide Plus: MOI of the acquisitions during the fiscal year Less: alienations and/or downgrades in the fiscal year Less: deduction in the fiscal year Less: immediate deduction in the fiscal year Balance pending to deduct at the end of the fiscal year This appendix consists of 25 columns and is divided into six parts. Part I Index Concept Data to provide 18.- Loans For the year ended December 31, 2023 Tax identification number or RFC Outstanding balance of the loan at December 31 2022 (Amounts in pesos) Note: Only capture the information of this appendix when it has been noted if in the concept 10D075000, of the general data appendix. Name, denomination or corporate name of the resident abroad Related parties 10180000000000 (specify). 10180001000000 Total related parties.

576 OFFICIAL GAZETTE Monday, January 29, 2024 Unrelated parties 10180002000000 (specify). 10180003000000 Total unrelated parties. Name, denomination or corporate name of the resident in Mexico Related parties 10180000000000 (specify). 10180001000000 Total related parties Unrelated parties 10180002000000 (specify). 10180003000000 Total unrelated parties. Part II Data to provide Type of financing In case that in the column "type of financing" there has been selected the concept "other", specify concept: Was beneficiary effective of the interest (yes or no) Number of registry of the creditor resident abroad before the SAT valid during the fiscal year audited Country of residence for tax purposes Part III Data to provide Type of currency Denomination of the interest rate Percentage of the interest rate Total amount of the interests paid and/or due Withholding rate of the ISR Part IV Data to provide ISR withheld in the fiscal year Validity of the loan from Validity of the loan at Outstanding balance at December 31 2023 Frequency of due date of the payment of interests Part V Data to provide In case that in the column "frequency due date of the payment of interests" there has been selected the concept "other", specify concept: Amount guaranteed the loan (yes or no) Total amount of the interests deducted in the fiscal year Destination of the Capital taken in loan

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Monday, January 29, 2024 OFFICIAL GAZETTE 577 Part VI Data to provide Did it make placements abroad (yes or no) guaranteed the loan (yes or no) Number of office of authorization of the CNBV of the public offer abroad of securities issued in Mexico This annex consists of 13 columns and is divided into three parts. Part I Index Concept Data to provide 19.- Integration of fiscal losses from previous years For the year ended December 31, 2023 2023 2022 (amounts in pesos) Note: Information from this annex is only captured when it has been noted in concept 10D042000, of the general data annex. 10190000000000 The applied loss comes entirely or partially from a spin-off. 10190001000000 Specify the RFC of the spun-off entity. 10190002000000 Specify the amount applied in the year, coming from the spin-off. Note: in case of successive spin-offs, you must declare through the annex called additional information of the report, the information corresponding to the indices above 10190003000000 Original amount of the fiscal loss. 10190004000000 INPC of the last month of the year in which the fiscal loss was generated. 10190005000000 INPC of the first month of the second half of the year in which the fiscal loss was generated. 10190006000000 Update factor for the period. 10190007000000 Updated fiscal loss for the year in which it was generated. 10190008000000 INPC of the last month of the first half of the year in which the fiscal loss is applied or updated. 10190009000000 INPC of the month in which the loss was last updated. 10190010000000 Update factor for the period. 10190011000000 Updated fiscal loss in the year in which it is applied or updated. Note: the concepts of indices 10190008000000 to 10190011000000 must be repeated to update the fiscal losses occurring from 2013 to 2022, or applied in the years from 2014 to 2023.

578 OFFICIAL GAZETTE Monday, January 29, 2024 10190012000000 (amount of the decrease in the fiscal loss in the year). Note: the concept of index 10190012000000 must be repeated as many times as necessary to indicate the year in which the fiscal losses are amortized, noting the amount applied in the column corresponding to the fiscal loss. 10190013000000 Amount of the fiscal loss pending application. Part II Data to provide 2021 2020 2019 2018 2017 2016 2015 Part III Data to provide 2014 2013 This annex consists of 30 columns and is divided into seven parts. Part I Index Concept Data to provide 20.- Operations subject to preferential tax regimes For the year ended December 31, 2023 Number of fiscal identification Country of fiscal residence (amounts in pesos) Note: Information from this annex is only captured when it has been noted in concept 10D294000, of the general data annex. Trade name or corporate name Income 10200000000000 (specify). 10200001000000 Total income. Expenses 10200002000000 (specify). 10200003000000 Total expenses.

Monday, January 29, 2024 OFFICIAL GAZETTE 579 Part II Data to provide Effective rate of the Income Tax paid abroad (less than 75% of what would be paid in Mexico) Type of currency of the country of fiscal residence Type of operation In case that In the "type of operation" column, you have selected any of the concepts of "other income" or "other payments", specify concept Total amount of the profits or fiscal losses in the shareholding Part III Data to provide Total of accumulable or taxable income in the year Direct participation or average daily participation of the taxpayer in the year (percentage): percentage Direct participation or average daily participation of the taxpayer in the year (percentage): amount Contributions and refunds: total amount of investments or contributions made during the year Contributions and refunds: total amount of capital refunds received during the year Part IV Data to provide The accounting is available to the authority (yes or no) Has any interposed entity (yes or no) Data of the entity located in preferential tax regime: total of profits or fiscal losses of the year Data of the entity located in preferential tax regime: total of distributed profits in the year Data of the entity located in preferential tax regime: total amount of assets not affected by the business activity Part V Data to provide Data of the entity located in preferential tax regime: total amount of assets affected by the business activity In the case of income generated in participation with other entities it has the information of the entity that generated income by participation with other entities (yes or no) In the case of income generated in participation with other entities, activity carried out by the entity in which it participates Operations with trust or with the entity or foreign legal figure transparent fiscally, indicate if the information is for the case of the income generated in trusts and similar (yes or no) Operations with trust or with the entity or foreign legal figure transparent fiscally, description of the object of the trust

580 OFFICIAL GAZETTE Monday, January 29, 2024 Part VI Data to provide Trust or entity or foreign legal figure transparent fiscally: validity of Trust or entity or foreign legal figure transparent fiscally: validity at Character with which it participates in the trust or in the entity or foreign legal figure transparent fiscally Indicate if you used a tax rate or exemption provided in any treaty that Mexico has concluded to avoid double taxation Rate preferential by treaty Part VII Data to provide Income tax on income subject to REFIPRES This annex consists of 22 columns and is divided into six parts. Part I Index Concept Data to provide 21.- Deduction of net interest of the year (for the purposes of article 28, fraction XXXII of the LISR) For the year ended December 31, 2023 Amount of the accumulable income of the previous fiscal year of each of the persons members of the group or of each related party Number of fiscal identification or RFC of each of the persons members of the group or of each related party (amounts in pesos) Trade name or corporate name 10210000000000 (specify) 10210001000000 Total

Monday, January 29, 2024 OFFICIAL GAZETTE 581 Part II Data to provide Amount of the income accumulable of the fiscal year previous of the taxpayer Total of accumulative income of the fiscal year previous of the taxpayer and of all persons members of the group or of all the related parties Proportion of Income Limit of deduction of the contributor Part III Data to provide Total of the interests accrued that derive from debts (deductible amounts) Net interest pending deduction from previous years (applicable from the 2021 year) Total of the income by interest accumulated Interests Net Part IV Data to provide Profit (loss) fiscal Total of interests accrued that derive from debts (amounts deductible) Total amount deducted of fixed assets Total amount deducted of delayed expenses Part V Data to provide Total amount deducted of delayed charges Total amount deducted of expenditures made in pre-operational periods Adjusted fiscal profit Net interest limit Part VI Data to provide Non-deductible interests It is located in one of the exceptions established to refers to article 28, fraction XXXII of the LISR (yes or no)

582 OFFICIAL GAZETTE Monday, January 29, 2024 The questionnaires indicated below contain information related to the review effected by the registered public accountant on the financial statements of the taxpayer, which form part of the report on the review of the taxpayer's fiscal situation. Every question must be understood with respect to the fiscal year subject to review. In those questions that do not apply to the taxpayer, as well as when in the opinion of the public accountant who answers the questionnaire there is no possible answer for a question in a specific row, or simply it was not reviewed because it did not fall within the scope of review, the corresponding row can be left blank, making the corresponding clarifications in the report on the review of the taxpayer's fiscal situation, since if not done so, the Tax Administration Service, will understand that the taxpayer had the questioned obligation and did not comply with it. Index Concept Data to provide Comments Fiscal diagnosis questionnaire (public accountant review) For the year ended december 31, 2023 Audit procedures applied for the review of financial statements 10220000000000 It carried out the evaluation of the internal control of the taxpayer. 10220001000000 In case of affirmative answer to the previous index, it retains the evidence of the internal control evaluation in its working papers. 10220002000000 It detected weaknesses or deviations related to the structure of the internal control of the taxpayer with repercussion on its fiscal situation. Note: in case of affirmative answer, describe the irregularities in the report on the review of the fiscal situation 10220003000000 As a consequence of the performance of its work, it proposed financial adjustments that affected the fiscal situation of the taxpayer. 10220004000000 As a consequence of the performance of its work it found differences in immaterial items that may have fiscal repercussion 10220005000000 In case of affirmative answer to the previous indices, the adjustments affected the base and the determination of the contributions to which the taxpayer is subject. As a consequence of the performance of its work, the taxpayer corrected at the date of sending of the fiscal report the following: 10220006000000 Items that the taxpayer incorrectly deducted in the Income Tax. 10220007000000 Income that the taxpayer omitted in the Income Tax. 10220008000000 Acts or activities that the taxpayer omitted in the Value Added Tax. 10220009000000 Improper credits made against the Income Tax. 10220010000000 Improper credits made against the Value Added Tax.

Monday, January 29, 2024 OFFICIAL GAZETTE 583 In case of negative answer, explain the reasons in the report on the review of the taxpayer's fiscal situation 10220011000000 In case of having detected in its audit any irregularity of those indicated in the indices 10220006000000 to 10220010000000, indicate if it revealed any reservation in the report on the review of the taxpayer's fiscal situation. 10220012000000 In case of having answered affirmatively in the index 10220004000000, it revealed this circumstance in the report on the review of the taxpayer's fiscal situation. According to its audit tests, the scope of the same and with the evidence that it retains in its working papers, answer if it ensured that the taxpayer complied with the following: 10220013000000 The taxpayer received advice from an expert from the direction in fiscal matters. In case of affirmative answer, indicate: 10220014000000 It evaluated the competence, capacity and objectivity of the expert from the direction in fiscal matters. 10220015000000 It obtained knowledge of the expert's work. 10220016000000 It evaluated the adequacy of the expert's work. 10220017000000 If the taxpayer obtained a written document. Income Tax (ISR) Deductions (ISR) 10220018000000 In case that the taxpayer has not given compliance to what is provided in indices 10D171000 to 10D193000 of the fiscal diagnosis, it proposed that the corresponding items be made non-deductible. 10220019000000 In case of affirmative answer, the taxpayer presented complementary declarations due to this review. Specific provisions (ISR) 10220020000000 In case that the taxpayer has not given compliance to what is provided in indices 10D194000 to 10D201000 (as applicable) of the diagnosis fiscal, it proposed that the items related to deductions be made non-deductible. 10220021000000 In case of affirmative answer, the taxpayer presented complementary declarations due to this review. Multiple information declaration 10220022000000 It verified the information contained in the annex of operations carried out through trusts (for the purposes of article 76, fraction XIII, of the LISR).

584 OFFICIAL GAZETTE Monday, January 29, 2024 10220023000000 It verified the information contained in the annex information on residents abroad, regarding residents abroad (for the purposes of article nine of the transitional provisions of the LISR 2014, fraction X). 10220024000000 It verified the information contained in the annex information on residents abroad (for the purposes of article 76, fraction VI, of the LISR). 10220025000000 It verified the information contained in the annex of income subject to preferential tax regimes (for the purposes of article 178, of the LISR). 10220026000000 It verified the information contained in the annex of operations carried out through trusts (for the purposes of article 76, fraction XIII, of the LISR). Preferential tax regimes 10220027000000 It verified the information contained in the annex of income subject to preferential tax regimes. Value Added Tax Acts or activities (VAT) 10220028000000 In case that the taxpayer has not given compliance to what is provided in indices 10D310000 to 10D311000 of the fiscal diagnosis, it proposed that the corresponding corrections be made. 10220029000000 In case of affirmative answer, the taxpayer presented complementary declarations due to this review. Credit (VAT) 10220030000000 In case that the taxpayer has not given compliance to what is provided in indices 10D311000 to 10D314000 of the fiscal diagnosis, it proposed that the corresponding corrections be made in the credit. 10220031000000 In case of affirmative answer, the taxpayer presented complementary declarations due to this review. Index Concept Data to provide Questionnaire on transfer pricing (public accountant review) for the year ended december 31, 2023 According to its audit tests, the scope to the same and with the evidence that it retains in its working papers answer if it ensured that the taxpayer complied with the following: Insufficient capitalization (for the purposes of article 28, fraction XXVII of the LISR) 10230000000000 It verified if the taxpayer complied with what provided by article 28, fraction XXVII of the LISR.

Monday, January 29, 2024 OFFICIAL GAZETTE 585 10230001000000 It detected any non-compliance with what is provided by article 28, fraction XXVII of the LISR. 10230002000000 Amount of non-deductible interest by insufficient capitalization. In case of considering fiscal accounts for the calculation, indicate the amount of: 10230003000000 Capital contribution accounts. 10230004000000 Net fiscal profit and net profit reinvested. 10230005000000 In case of having observed that the responses of the taxpayer to indices 10140114000000 and/or 10140122000000 of annex 14, were not correct and led to a fiscal non-compliance, it indicated any reservation in its report on the review of the fiscal situation. 10230006000000 In addition to having answered affirmatively index 10230005000000, it indicated any reservation in its report. Supporting documentation for transfer prices (transfer pricing study) for operations with related parties residing abroad (for the purposes of article 76, fraction IX of the LISR) 10230007000000 It verified that the taxpayer formally complied with this fiscal obligation. 10230008000000 In case of non-compliance by the taxpayer, it considered as deductible the transactions with related parties that represented a cost or expense to it. 10230009000000 In case of non-compliance by the taxpayer to this fiscal obligation, it mentioned such circumstance as a reservation in its report on the review of the fiscal situation. 10230010000000 In case of non-compliance by the taxpayer, it mentioned such circumstance as a reservation in its report. It verified that the supporting documentation for transfer prices, for operations with related parties residing abroad (for the purposes of article 76, fraction IX of the LISR), included the following: Note: the questions referred to in the indices 1023011000000 to 10230028000000 will only be answered when it has been answered yes in row 10140033000000 of annex 14. 10230011000000 1) name, trade name or corporate name, address and fiscal residence, of the related parties with which operations were carried out. 10230012000000 2) that all related parties were considered according to the definition contained in article 179, fifth and sixth paragraph of the LISR. 10230013000000 3) documentation that demonstrates the participation direct and indirect between the related parties. 10230014000000 4) information relative to the functions or activities for each type of operation evaluated. 10230015000000 5) information relative to the assets used in each type of operation evaluated.

586 OFFICIAL GAZETTE Monday, January 29, 2024 10230016000000 6) information relative to the risks assumed in each type of operation evaluated. 10230017000000 7) information and documentation on the operations with related parties and their amounts, for each related party and for each type of operation evaluated. 10230018000000 8) method applied in accordance with article 180 of the LISR for each type of operation evaluated. 10230019000000 9) information and documentation on operations or comparable companies for each type of operation evaluated. 10230020000000 10) it was identified in the accounting records that all operations with related parties residing abroad were properly recorded. 10230021000000 In case that any of the points mentioned above has not been complied with, indicate if it mentioned such circumstance in its report on the review of the fiscal situation. 10230022000000 In case that any of the points mentioned above has not been complied with, indicate if it mentioned such circumstance in its report. 10230023000000 It verified that in the supporting documentation for transfer prices it was concluded that the operations carried out with related parties residing abroad by the taxpayer were effected in accordance with the prices or amounts of consideration that independent parties would have used in comparable operations. 10230024000000 In case of a negative conclusion, indicate if it revealed any reservation in the report on the review of the fiscal situation of the taxpayer. 10230025000000 In case of a negative conclusion in the supporting documentation, indicate if it revealed any reservation in the report. 10230026000000 In case that in the supporting documentation for transfer prices it suggested an adjustment of transfer prices that the taxpayer did not carry out, it revealed any reservation in the report on the review of the fiscal situation of the taxpayer. 10230027000000 In case that the supporting documentation for transfer prices suggested an adjustment of transfer prices that the taxpayer did not carry out, it revealed any reservation in the report. 10230028000000 In these last cases, it considered the taxpayer as deductible the transactions with related parties that represented a cost or expense to it. Information declaration of operations with related parties residing abroad (for the purposes of article 76, fraction X of the LISR) 10230029000000 It verified the timely presentation of the information of the operations with related parties residing abroad, carried out during the immediate previous year (annex 9 DIM). 10230030000000 It verified if the figures reported in that declaration coincide with those stated in the documentation to which article 76, fraction IX of the LISR refers (transfer pricing study).

Monday, January 29, 2024 OFFICIAL GAZETTE 587 10230031000000 Verified from a formal standpoint the correct completion of the information regarding operations with related parties residing abroad, carried out during the immediate previous year (Annex 9 DIM) in accordance with the information contained in the transfer pricing documentation for operations with related parties residing abroad (for the purposes of Article 76, fraction IX of the LISR). 10230032000000 In the event that errors in the completion were observed, mentioned such circumstance as a caveat in its report on the review of the taxpayer's tax situation. In the negative case, specify: 10230033000000 Considered the taxpayer as deductible the transactions with related parties that represented a cost or expense to it. 10230034000000 In the event of non-compliance, mentioned such circumstance as a caveat in its report on the review of the taxpayer's tax situation. 10230035000000 In the event of non-compliance, mentioned such circumstance as a caveat in its opinion. Annual informative declarations of related parties (for the purposes of Article 76-A, fraction X of the LISR) of 2022 presented in 2023. 10230036000000 Verified the timely and proper presentation of the master report of related parties of the multinational business group corresponding to the fiscal year 2022. 10230037000000 Verified the timely and proper presentation of the local report of related parties corresponding to the fiscal year 2022. 10230038000000 Verified the timely and proper presentation of the country-by-country report of the multinational business group corresponding to the fiscal year 2022. 10230039000000 In the event that errors in the completion of the annual informative declarations of related parties corresponding to the fiscal year 2022 were observed, mentioned such circumstance as a caveat in its report on the review of the taxpayer's tax situation. Compliance with the obligation regarding operations with related parties (for the purposes of Article 76, fraction XII of the LISR) 10230040000000 Verified that there is documentary evidence from which it can be concluded that taxable income and authorized deductions were determined considering for those operations the prices or amounts of consideration that independent parties would have used in comparable operations. 10230041000000 In the negative case, considered the taxpayer as deductible the transactions with related parties that represented a cost or expense to it. 10230042000000 In the event of a negative conclusion in the documentary evidence, indicate if it revealed any caveat in the report on the review of the taxpayer's tax situation.

588 OFFICIAL GAZETTE Monday, January 29, 2024 10230043000000 In the event of a negative conclusion in the documentary evidence, indicate if it revealed any caveat in its opinion. 10230044000000 Verified in the documentary evidence referred to in index 10230040000000 the application of the transfer pricing methods established in Article 180 of the LISR under the terms of the third paragraph of the cited article. 10230045000000 In the event that they were not applied, indicate if it revealed any caveat in the report on the review of the taxpayer's tax situation, or in its opinion. Operations with related national parties reported 10230046000000 In the event that it indicated 'yes' in index 10D038000 of the annex "general data", verified that the informative declaration regarding its operations with related parties residing abroad (for the purposes of Article 76, fraction X of the LISR, Annex 9 of the DIM) includes operations with related parties residing in national territory. 10230047000000 In the event that it indicated 'yes' in index 10140157000000 of Annex 14, verified that the informative declaration regarding its operations with related parties residing abroad (for the purposes of Article 76, fraction X of the LISR, (Annex 9 of the DIM) includes operations with related parties residing in national territory. Transfer pricing adjustments 10230048000000 Verified in the case of transfer pricing adjustments that have increased the taxpayer's deductions that all the requirements established in rule 3.9.1.3. of the RMF 2023 were met. Interest considered as dividends (for the purposes of Article 11 of the LISR) 10230049000000 In the event that it observed that the taxpayer's responses to indices 10140068000000 and/or 10140069000000 of Annex 14 were incorrect and led to a tax non-compliance, pointed out any caveat in its report on the review of the taxpayer's tax situation, or in its opinion. Transfer pricing methodology (for the purposes of Article 180 of the LISR) by transaction with related parties. 10230050000000 Verified that in the transfer pricing supporting documentation, there is evidence that it attempted to apply first the uncontrolled comparable price method (provided for in Article 180, fraction I of the LISR) for each of its transactions with related parties that it validated in its transfer pricing studies. 10230051000000 Observed any formal inconsistency on the part of the taxpayer in the responses of the taxpayer's information regarding its operations with related parties. 10230052000000 In the affirmative case, revealed any caveat in the report on the review of the taxpayer's tax situation, or in its opinion.

Monday, January 29, 2024 OFFICIAL GAZETTE 589 E. Guide format for the presentation of the fiscal audit report of financial statements, applicable to investment funds of capital, equity, and debt instruments, for the fiscal year 2023. Index Concept Data to provide Taxpayer identification data: 42A000000 RFC: 42A001000 Name or corporate name: Tax domicile: 42A002000 Federal entity: 42A003000 Borough or municipality: 42A004000 Neighborhood or locality: 42A005000 Postal code: 42A006000 Street, exterior and interior number: 42A007000 City or town: 42A008000 Telephone: 42A009000 Email: 42A010000 Name of the economic group to which it belongs: 42A011000 Activity key for tax purposes: Taxpayer declaration: I declare that the information provided in this document reflects the real operations carried out during the fiscal year, which are registered in accounting and are supported by supporting documentation. 42A012000 Name of the taxpayer:

590 OFFICIAL GAZETTE Monday, January 29, 2024 Public accountant identification data: 42B000000 RFC: 42B001000 Name (paternal surname, maternal surname, first name(s)): 42B002000 CURP: 42B003000 Registration number: Tax domicile: 42B004000 Federal entity: 42B005000 Borough or municipality: 42B006000 Neighborhood or locality: 42B007000 Postal code: 42B008000 Street, exterior and interior number: 42B009000 City or town: 42B010000 Telephone of the CPA or firm: 42B011000 Email: 42B012000 Email of the tax mailbox: 42B013000 College to which it belongs: 42B014000 Name of the firm: 42B015000 RFC of the firm: 42B016000 Registration number of the firm: Declaration of the public accountant who issued the opinion: I declare that the information provided by the cited taxpayer is contained in books, records, documents, and declarations in the possession of the taxpayer itself, which I examined, as I manifest in the independent auditor's report and in the report on the review of the taxpayer's tax situation that I attach. 42B017000 Name of the public accountant who issued the opinion:

Monday, January 29, 2024 OFFICIAL GAZETTE 591 Legal representative identification data: 42C000000 RFC: 42C001000 Name (paternal surname, maternal surname, first name(s)): 42C002000 National: 42C003000 Foreigner: 42C004000 CURP: Tax domicile: 42C005000 Federal entity: 42C006000 Borough or municipality: 42C007000 Neighborhood or locality: 42C008000 Postal code: 42C009000 Street, exterior and interior number: 42C010000 City or town: 42C011000 Telephone: 42C012000 Email: 42C013000 Deed number: 42C014000 Notary number: 42C015000 Entity in which the notary is located: 42C016000 Date of the power of attorney: 42C017000 Date of appointment: Legal representative declaration: I declare that the information provided in this document reflects the real operations carried out by my represented party during the fiscal year, which are registered in accounting and are supported by supporting documentation. 42C018000 Name of the legal representative:

592 OFFICIAL GAZETTE Monday, January 29, 2024 Index Concept Data to provide General data: 42D000000 Competent authority. 42D001000 Headquarters to which the ADAF belongs. 42D002000 Administration. 42D003000 Obligated or optional 42D004000 Opted to audit its financial statements by taxable income (for the purposes of Article 32-A CFF). 42D005000 Opted to audit its financial statements by the value of its assets (for the purposes of Article 32-A CFF). 42D006000 Opted to audit its financial statements by the number of workers (for the purposes of Article 32-A CFF). 42D007000 In the negative case in all questions of indices 42D004000, 42D005000 and 42D006000 above, mention the reason why it presents the opinion. 42D008000 Type of fund. 42D009000 Is part of a partnership in participation. 42D010000 Is part of a trust. In the affirmative case to the previous index, indicate the name or corporate name of the trust: 42D011000 Name or corporate name of the settlor. 42D012000 Name or corporate name of the trustee. 42D013000 Name or corporate name of the beneficiary (1). 42D014000 Name or corporate name of the beneficiary (2). 42D015000 Name or corporate name of the beneficiary (3). 42D016000 First opinion. 42D017000 It is a specialized society in the investment in energy, electricity and infrastructure assets. 42D018000 Type of special taxpayer. 42D019000 Parent company. 42D020000 Subsidiary company. 42D021000 Start date of the fiscal year. 42D022000 End date of the fiscal year. 42D023000 Start date of the previous fiscal year. 42D024000 End date of the previous fiscal year. 42D025000 Type of opinion.

Monday, January 29, 2024 OFFICIAL GAZETTE 593 Indicate the RFC of the natural or legal person(s) that advised the taxpayer fiscally, through a written opinion: 42D026000 RFC 1: 42D027000 RFC 2: 42D028000 RFC 3: 42D029000 RFC 4: 42D030000 RFC 5: Tax effects 42D031000 Carried out operations with related parties. 42D032000 If your answer was affirmative in index 42D031000 (must fill out annexes 12 and 13). 42D033000 Carried out operations with national related parties. 42D034000 Carried out operations with foreign related parties. 42D035000 It is a fiscally transparent foreign entity and/or a foreign legal figure. 42D036000 In the fiscal year, it decreased pending tax losses from previous years referred to in Article 9, fraction II of the LISR (in the affirmative case must fill out Annex 18). Other aspects 42D037000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria of fiscal and customs provisions. 42D038000 Specify the number(s) of criterion/criteria. 42D039000 Obtained any resolution from the SAT or the SHCP that affected its tax situation during the fiscal year. In the affirmative case to the previous index, indicate the following: 42D040000 It is: 42D041000 The requirements established in the resolution (authorization or consultation) were met. 42D042000 Official document number 1. 42D043000 Date of official document 1. 42D044000 Official document number 2. 42D045000 Date of official document 2. 42D046000 Official document number 3. 42D047000 Date of official document 3. 42D048000 Obtained any favorable resolution from jurisdictional authorities that affected its tax situation during the fiscal year (includes PTU). In the affirmative case to the previous index, indicate the number and date of the resolution: 42D049000 Resolution number 1. 42D050000 Date of resolution 1. 42D051000 Resolution number 2.

594 OFFICIAL GAZETTE Monday, January 29, 2024 42D052000 Date of resolution 2. 42D053000 Resolution number 3. 42D054000 Date of resolution 3. 42D055000 Has filed any means of defense against fiscal provisions. In the affirmative case to the previous index, clarify through the annex called additional information, the contested fiscal provision, the means of defense filed as well as the status of the means of defense filed at the close of the fiscal year. 42D056000 Date of sending the multiple informative declaration. (normal). 42D057000 Date of sending the multiple informative declaration. (last complementary). 42D058000 Is obliged to reveal for the fiscal year, reportable schemes. In the affirmative case to the previous index, indicate the following: Identification number granted by the SAT to the reportable scheme. 42D059000 Identification number (field 1). 42D060000 Identification number (field 2). 42D061000 Identification number (field 3). 42D062000 Identification number (field 4). 42D063000 Identification number (field 5). 42D064000 Date of presentation of the normal informative declaration. 42D065000 Date of presentation of the informative declaration (last complementary). Operations with residents abroad 42D066000 Celebrated financial derivative operations that had tax effects during the fiscal year in the Income Tax (in the affirmative case must fill out Annex 9). 42D067000 Maintained permanent investments in subsidiaries, associates and affiliates during the fiscal year (in the affirmative case must fill out Annex 10). 42D068000 Carried out operations with residents abroad (in the affirmative case must fill out Annex 15). 42D069000 Obtained loans during the fiscal year (in the affirmative case must fill out Annex 17). Tax diagnosis of the taxpayer General tax aspects 42D070000 Has had changes of name or corporate name during the audited fiscal year. 42D071000 In the affirmative case to the previous index, has the notices of change of name or corporate name before the federal registry of taxpayers (for the purposes of Article 29 fraction I of the RCFF), also specify the previous RFC and names. 42D072000 (specify previous name).

Monday, January 29, 2024 OFFICIAL GAZETTE 595 42D073000 (specify previous name). 42D074000 (specify previous name). 42D075000 (specify previous name). 42D076000 (specify previous name). 42D077000 Has had changes of tax domicile during the audited fiscal year. 42D078000 In the affirmative case to the previous index, has all the notices of change of tax domicile (for the purposes of Article 29, fraction III of the RCFF). 42D079000 Has updated economic activities and obligations during the audited fiscal year. 42D080000 In the affirmative case to the previous index, has all the notices of update of economic activities and obligations (for the purposes of Article 29, fraction VII RCFF). 42D081000 For the audited fiscal year, has the notices of opening or closing carried out during the same of establishments, branches, premises, fixed or semi-fixed stalls, places where merchandise is stored and in general any premises or establishment used for the performance of its activities (for the purposes of Article 29, fraction VIII of the RCFF). 42D082000 During the fiscal year, notices of compensation of balances in favor were presented (for the purposes of Article 23 CFF). 42D083000 Indicate if during the fiscal year its shareholders, shares or equivalent were sold by the taxpayer, if the same complied with what is established in Article 26 fraction XI of the CFF. Note: in the affirmative case to the previous index, describe how it complied and with what documentation it accredits it, through the annex called additional information of the opinion. 42D084000 Has shareholders residing in the country. 42D085000 In the affirmative case to the previous index, they are registered in the federal registry of taxpayers (for the purposes of Article 27 of the CFF). 42D086000 Indicate if it identified suppliers or customers with the definitive list issued by the SAT of presumably non-existent operations for the entire reviewed fiscal year. 42D087000 Indicate if it verified that the operations with that customer or supplier are not given tax effect in accordance with Article 69-B of the CFF. 42D088000 Has employees. In the affirmative case to the question of the previous index indicate: 42D089000 Number of workers. 42D090000 Total ISR withheld and paid for salaries. 42D091000 Total ISR withheld and paid for assimilated to salaries. 42D092000 Employment subsidy delivered in cash to workers in the fiscal year. 42D093000 Total income from salaries and wages and assimilated concepts. 42D094000 Total exempt income from salaries and wages. 42D095000 Created a reserve of pension or retirement fund for personnel or made changes to said fund (for the purposes of Articles 29 of the LISR and 65 of the RLISR). 42D096000 In the negative case to the question of index 42D088000, has any personnel service contract (outsourcing).

596 OFFICIAL GAZETTE Monday, January 29, 2024 In the event of having any personnel service contract (outsourcing), indicate the RFC and name of the society(ies) that provide(s) the personnel services (outsourcing). 42D097000 (specify outsourcing society name). 42D098000 (specify outsourcing society name). 42D099000 (specify outsourcing society name). 42D100000 (specify outsourcing society name). 42D101000 (specify outsourcing society name). 42D102000 Obtained loss from the alienation of accounts and documents receivable in the fiscal year. 42D103000 The accounts and documents receivable in the fiscal year were ceded as part of a restructuring or payment of dividends or profits. 42D104000 Amount of VAT that originated said operation. Electronic accounting 42D105000 Kept accounting for the purposes of Article 28 of the CFF, its regulations and with Article 32, fraction I of the LIVA. 42D106000 The supporting documentation of the records or entries is available at its tax domicile (for the purposes of Article 28, fraction III of the CFF). Note: in the negative case to the previous index, indicate the domicile in which it keeps the supporting documentation of the records or entries, through the annex called additional information of the opinion. For VAT purposes, indicate the following: 42D107000 Regarding commissionaires, it carried out the separation in its accounting and records of the operations that carry out on their own account from those that carry out on behalf of the principal (for the purposes of Articles 32 fraction II of the LIVA and 35 of the RLIVA). 42D108000 Issued and delivered fiscal vouchers (for the purposes of Articles 32 fraction III of the LIVA, 20 and 74 of the RLIVA). 42D109000 Issued fiscal vouchers for the withholding of the tax that is carried out in the cases provided for in Article 1o.-A, (for the purposes of Article 32, fraction V of the LIVA as well as with the applicable rules of the RMF for 2023). 42D110000 Provided monthly and on time to the tax authorities, information on the persons to whom it withheld taxes (for the purposes of Article 32, fraction V of the LIVA as well as with the applicable rules of the RMF for 2023). 42D111000 Provided monthly and on time to the tax authorities, information on the payment, withholding, credit and transfer of the Value Added Tax in operations with its suppliers, breaking down the value of the acts or activities by rate at which it transferred or was transferred the Value Added Tax, including activities for which it was not obliged to pay (for the purposes of Article 32, fraction VIII of the LIVA, as well as with the applicable rules of the RMF for 2023). 42D112000 Amount of VAT withheld from it regarding the provision of services referred to in Article 1o.-A, fraction IV of the LIVA. It has the following updated books: 42D113000 Journal. 42D114000 Ledger. 42D115000 Minutes of shareholders or stockholders meetings. 42D116000 Partners or stockholders.

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Monday, January 29, 2024 OFFICIAL GAZETTE 597 Income Tax (ISR) 42D117000 The taxpayer participated in a restructuring in which the alienation of its shares at fiscal cost was authorized, or the deferral of the tax derived from the alienation of its shares within the group to which it belongs (for the purposes of article 24 of the LISR). 42D118000 The taxpayer participated in a restructuring in which an improper transmission of fiscal losses was generated (for the purposes of article 69-B Bis of the CFF). 42D119000 The taxpayer's shares related to the restructuring referred to in the previous index remained in the restructured group during the audited fiscal year. 42D120000 The taxpayer participated in an international restructuring through which it generated income subject to preferential tax regimes. 42D121000 Recognized or reported said income. Note. In case of negative response, indicate the reason through the annex titled "additional information of the audit report". 42D122000 The taxpayer changed its business model. Compliance with the following tax obligations: 42D123000 In the case of societies in debt instruments, indicate if the investment portfolio is in turn composed of shares of foreign investment funds. 42D124000 If the answer is affirmative, indicate if there was withholding of Income Tax, for the payment of interest to individuals. 42D125000 If the answer is negative, indicate if the individuals were informed in the certificate of the amount of real interest earned during the fiscal year in which the investment in said funds was maintained. 42D126000 In the case of societies in equity instruments, indicate if the investment portfolio is in turn composed of shares of foreign investment funds. 42D127000 In case of affirmative response, indicate if the gains from the alienation of the shares of said foreign investment fund were considered taxable for individuals. 42D128000 Indicate if the gain obtained by individuals in the fiscal year in which they maintained their investment was informed in the certificate. 42D129000 Make payments of dividends or profits with non-negotiable named checks issued in the name of the partner or shareholder or through fund transfers to the partner or shareholder (for the purposes of article 76, fraction XI, inciso a) of the LISR). 42D130000 Provide to the partners or shareholders to whom dividends were paid, a certificate indicating the amount, the withheld Income Tax, and indicating if the dividends come from a specific account or registry (for the purposes of article 76, fraction XI, inciso b) of the LISR). 42D131000 Inform the tax authorities of loans, contributions for future capital increases, or capital increases received in cash, in national or foreign currency, greater than $600,000 (for the purposes of articles 18, fraction XI and 76 fraction XVI of the LISR, as well as the applicable rules of the RMF for 2023). 42D132000 Until December 31, 2014, exercised the accumulation option provided for in article 50 of the LISR in force until 2013. 42D133000 In case of affirmative response, indicate if during the audited fiscal year it distributed dividends in favor of its shareholders. 42D134000 Amount distributed. 42D135000 Amount of distributed dividends coming from the net fiscal profit account.

608 OFFICIAL GAZETTE Monday, January 29, 2024 42D136000 Amount considered as taxable income for Income Tax purposes, derived from gains from the alienation of shares, interest, and annual inflation adjustment, corresponding to investments promoted until December 31, 2014, for which the accumulation option provided for in article 50 of the LISR in force until that date was exercised. 42D137000 Amount considered as authorized deduction for Income Tax purposes, derived from losses from the alienation of shares, interest, and annual inflation adjustment, corresponding to investments promoted until December 31, 2014, for which the accumulation option provided for in article 50 of the LISR in force until that date was exercised. 42D138000 Keep a record of the operations carried out with securities issued in series (for the purposes of articles 76 fraction VIII of the LISR and 111 of the RLISR). (ISR) obtained income from 42D139000 Indicate if you alienated shares or intangibles during the fiscal year. In case of affirmative response to the previous index, indicate the following: 42D140000 Name of buyer 1. 42D141000 Is a related party. 42D142000 Name of buyer 2. 42D143000 Is a related party. 42D144000 Name of buyer 3. 42D145000 Is a related party. 42D146000 Name of buyer 4. 42D147000 Is a related party. 42D148000 Name of buyer 5. 42D149000 Is a related party. 42D150000 Total income from sale of shares. 42D151000 Total income from sale of intangibles. 42D152000 Total average cost of alienated shares. 42D153000 Total amount of the original adjusted investment. 42D154000 Withholding was made. 42D155000 Amount of the payment for the operation. 42D156000 In case of having a fiscal loss in the alienation of shares, presented notice within ten days following the date of the operation. 42D157000 Amount of pending amortization of fiscal losses from the alienation of shares and other securities whose yield is not interest in terms of article 8 LISR. 42D158000 Deductible amount from financial derivative operations agreed outside recognized markets. Indicate the following as the issuer of the shares: 42D159000 Indicate if you transmitted monetary assets by more than 51%. 42D160000 Indicate if you carried out a refund or reduction of shares. 42D161000 Indicate if you refunded share subscription premium. 42D162000 Amount of the refund or capital reduction carried out. 42D163000 Income Tax derived from article 78, fraction I. 42D164000 Income Tax derived from article 78, fraction II. 42D165000 Indicate if you carried out a refund or reduction of shares derived from the absorption of financial losses.

Monday, January 29, 2024 OFFICIAL GAZETTE 599 Deductions (ISR) Met the following tax requirements for its deductions: 42D166000 In the case of fees or gratuities to administrators, commissioners, directors, general managers, or members of the board of directors, supervisory, advisory, or any other kind, the requirements to which they are subject were met (for the purposes of article 27, fraction IX of the LISR). 42D167000 In the case of loss from the alienation of shares and other securities, as well as financial losses coming from financial derivatives of capital referred to shares or share indices, the established requirements for their deduction were met (for the purposes of article 28, fraction XVII of the LISR, as well as with the applicable rules of the RMF for 2023). 42D168000 In the case of granting the use or temporary enjoyment of automobiles, complied with the established requirements for their deduction (for the purposes of article 28, fraction XIII of the LISR). 42D169000 Carried out financial derivative operations (for the purposes of article 20 of the LISR). In case of affirmative response to the previous index, indicate the following: 42D170000 They were carried out for the purposes of: 42D171000 In case of affirmative response, accumulated income from financial derivative operations. 42D172000 Indicate the amount of the corresponding accumulation. 42D173000 Made deductions related to financial derivative operations. 42D174000 In case of affirmative response, indicate the amount of the corresponding deduction. 42D175000 Obtained losses in financial derivative operations with related parties in terms of article 28, fraction XIX of the LISR. 42D176000 In case of affirmative response, indicate the corresponding amount. 42D177000 In the capacity of having participated in any merger: 42D178000 Date on which the merger took effect. In case of being merged, must note: 42D179000 Merger: RFC. 42D180000 Merger: name or corporate name. In case of being the merging entity, must note: 42D181000 Merged 1: RFC. 42D182000 Merged 1: name or corporate name. 42D183000 Merged 2: RFC. 42D184000 Merged 2: name or corporate name. 42D185000 Merged 3: RFC. 42D186000 Merged 3: name or corporate name. 42D187000 Merged 4: RFC. 42D188000 Merged 4: name or corporate name.

600 OFFICIAL GAZETTE Monday, January 29, 2024 42D189000 Merged 5: RFC. 42D190000 Merged 5: name or corporate name. 42D191000 Merged 6: RFC. 42D192000 Merged 6: name or corporate name. 42D193000 Merged 7: RFC. 42D194000 Merged 7: name or corporate name. 42D195000 Merged 8: RFC. 42D196000 Merged 8: name or corporate name. 42D197000 Merged 9: RFC. 42D198000 Merged 9: name or corporate name. 42D199000 Merged 10: RFC. 42D200000 Merged 10: name or corporate name. Note: in case of having been the merging entity, and the previous space is insufficient, indicate in the annex titled "additional information of the audit report": the RFC, name of the merged entity/entities, date on which the merger took effect, and the percentage of share participation. 42D201000 In the capacity of having participated in any spin-off: 42D202000 Date on which the spin-off took effect. 42D203000 Transmitted fiscal attributes such as fiscal losses, CUFIN, CUCA. Part of the asset, liability, and social capital corresponding, contributed by the spin-off and received by: 42D204000 Spin-off 1: RFC. 42D205000 Asset value: 42D206000 Liability value: 42D207000 Social capital value: 42D208000 Spin-off 2: RFC. 42D209000 Asset value: 42D210000 Liability value: 42D211000 Social capital value: 42D212000 Spin-off 3: RFC. 42D213000 Asset value: 42D214000 Liability value: 42D215000 Social capital value:

Monday, January 29, 2024 OFFICIAL GAZETTE 601 42D216000 Spin-off 4: RFC. 42D217000 Asset value: 42D218000 Liability value: 42D219000 Social capital value: 42D220000 Spin-off 5: RFC. 42D221000 Asset value: 42D222000 Liability value: 42D223000 Social capital value: 42D224000 Spin-off 6: RFC. 42D225000 Asset value: 42D226000 Liability value: 42D227000 Social capital value: 42D228000 Spin-off 7: RFC. 42D229000 Asset value: 42D230000 Liability value: 42D231000 Social capital value: 42D232000 Spin-off 8: RFC. 42D233000 Asset value: 42D234000 Liability value: 42D235000 Social capital value: 42D236000 Spin-off 9: RFC. 42D237000 Asset value: 42D238000 Liability value: 42D239000 Social capital value: 42D240000 Spin-off 10: RFC. 42D241000 Asset value: 42D242000 Liability value: 42D243000 Social capital value: 42D244000 Spin-off: RFC. 42D245000 Asset value: 42D246000 Liability value: 42D247000 Social capital value: In case of liquidation, indicate: 42D248000 Start date of the liquidation. Indicate the name or corporate name and RFC of the liquidator: 42D249000 (liquidator 1 specify name, corporate name or reason social). 42D250000 (liquidator 2 specify name, corporate name or reason social). 42D251000 (liquidator 3 specify name, corporate name or reason social).

602 OFFICIAL GAZETTE Monday, January 29, 2024 42D252000 Maintained investments through trusts for the acquisition or construction of real estate (fibras). 42D253000 In case of affirmative response to the previous index, complied with all the requirements provided for in articles 187 and 188 of the LISR. 42D254000 Was part of a trust for the acquisition or construction of real estate (fibra). 42D255000 In case of affirmative response to the previous index, complied with all the requirements provided for in 187 and 188 of the LISR. Credits 42D256000 Has the supporting documentation for the payment of Income Tax paid abroad that was credited. 42D257000 Verified that the tax paid abroad and credited in the fiscal year, effectively corresponds to an Income Tax for which there is a right to its credit, in accordance with the general rules issued by the Servicio de Administración Tributaria. 42D258000 The credited tax was paid directly by the taxpayer abroad. 42D259000 Complies with the requirements established in article 5 of the LISR to credit the Income Tax paid abroad. 42D260000 Amount of Income Tax paid abroad derived from dividends or profits received from residents abroad. 42D261000 Amount of Income Tax paid abroad coming from source of wealth abroad. 42D262000 Amount of non-creditable and non-deductible Income Tax in terms of article 5 of the LISR. 42D263000 Regarding an Income Tax paid by societies resident abroad, consequence of a payment of dividends or profits distributed in favor of the taxpayer, verified that all and each of the requirements provided for in the applicable tax regulations for its credit had been met. 42D264000 Indicate the country where the societies resident abroad paid the Income Tax that the taxpayer credits (1). 42D265000 Indicate the country where the societies resident abroad paid the Income Tax that the taxpayer credits (2). 42D266000 Indicate the country where the societies resident abroad paid the Income Tax that the taxpayer credits (3). 42D267000 Credits only the Income Tax paid abroad in the fiscal year. 42D268000 Indicate if you credit a remainder of the Income Tax paid abroad corresponding to previous fiscal years. Preferential tax regimes 42D269000 Carried out operations with preferential tax regimes, through entities or legal figures abroad that are fiscally transparent abroad. (in case of affirmative response must fill out annex 19). 42D270000 Has a transfer pricing study for the operations carried out. 42D271000 Total of taxable or gross income in the fiscal year coming from REFIPRES. 42D272000 Credited tax paid in REFIPRES. 42D273000 Amount of the credit of tax paid abroad. 42D274000 Complied with all the requirements to apply withholding Income Tax coming from REFIPRES.

Monday, January 29, 2024 OFFICIAL GAZETTE 603 42D275000 Amount of the credit of Withheld Income Tax. 42D276000 Indicate if you declared tax on income subject to REFIPRES. 42D277000 Amount of tax on income subject to REFIPRES. 42D278000 Amount of dividends or profits subject to preferential tax regimes in terms of the tenth paragraph of article 177 LISR. Withholdings and/or joint liability 42D279000 The taxpayer made any payment to a resident abroad, in which the Income Tax corresponding to said resident abroad, was covered by the taxpayer itself. 42D280000 Applied what is provided for in article 1.13. Of the Decree published in the DOF on December 26, 2013. 42D281000 Applied any treaty to avoid double taxation. In case of affirmative response: 42D282000 Has the necessary documentation to prove the residence of the country in question, in terms of article 4 of the LISR. 42D283000 Complied with all the requirements to apply a preferential withholding rate. Value Added Tax Obligations (IVA) Complied with the following obligations: 42D284000 Regarding the Value Added Tax transferred that had been withheld in accordance with article 1o.-A, it was credited in the monthly payment declaration following the declaration in which the withholding was made (for the purposes of article 5o., fraction IV of the LIVA). 42D285000 Regarding the Value Added Tax transferred that had been withheld in accordance with article 1o.-A of this Law, said withholding had been paid in the terms and deadlines established (for the purposes of article 5o., fraction IV of the LIVA). Credit (IVA) Requirements for crediting Value Added Tax 42D286000 Applied the option of article 5o.,-B of the LIVA for the proration of the tax not identified with taxable activities, for which the 0% rate and exempt apply. 42D287000 Indicate if for the purposes of the determination of the definitive monthly payments of Value Added Tax it credits tax at 100%. 42D288000 Say if you include in the determination of the credit proportion, the income from interest charged coming from financial derivative operations. 42D289000 Made adjustments to the value of the Creditable Tax (for the purposes of article 5o.,-A of the LIVA). 42D290000 In the case of net interest of the fiscal year, verified that the crediting of IVA derived from interest was complied with the established requirements for its crediting (for the purposes of article 5o., fraction I of the LIVA).

604 OFFICIAL GAZETTE Monday, January 29, 2024 Application of fiscal incentives 42D291000 Applied what is provided for in article 2.2. of the Decree published in the DOF on December 26, 2013. Decree of fiscal incentives northern border region In matters of Income Tax 42D292000 Opted to apply the fiscal incentive in matters of ISR of the Decree of fiscal incentives northern border region, published in the DOF on December 31, 2018 (in case of affirmative response must fill out from index 42140124000000 to 42140152000000 of annex 14). 42D293000 Indicate the percentage that the income of the immediate previous fiscal year obtained in the northern border region represents, with respect to the total income obtained outside of this. 42D294000 Is registered in the beneficiary registry of the incentive for the northern border region. 42D295000 Number of authorization letter to apply the ISR fiscal incentive. 42D296000 Date of authorization to apply the ISR fiscal incentive. 42D297000 Number or registration key in the beneficiary registry of the incentive for the northern border region. 42D298000 Stopped applying the fiscal incentive in matters of ISR indicated in the Decree of fiscal incentives northern border region, published in the DOF on December 31, 2018. 42D299000 In case of affirmative response to the previous question, indicate the reason why it stopped applying the ISR fiscal incentive. 42D300000 Date it stopped applying the ISR fiscal incentive for any of the previous circumstances. 42D301000 Presented at the latest in the month following that in which it requested the cancellation, the complementary declarations of the provisional payments in which it applied the incentive and, if applicable, made the payment of the corresponding ISR. In case the answer to the previous question is affirmative, indicate the month of the corrected provisional payment, the date of presentation of the complementary declarations presented and the amount paid: 42D302000 (1) Corresponding to the month of: 42D303000 (1) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive. 42D304000 (1) Amount paid in the complementary declaration. 42D305000 (2) Corresponding to the month of: 42D306000 (2) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive. 42D307000 (2) Amount paid in the complementary declaration. 42D308000 (3) Corresponding to the month of: 42D309000 (3) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive. 42D310000 (3) Amount paid in the complementary declaration. 42D311000 (4) Corresponding to the month of: 42D312000 (4) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive.

Monday, January 29, 2024 OFFICIAL GAZETTE 605 42D313000 (4) Amount paid in the complementary declaration. 42D314000 (5) Corresponding to the month of: 42D315000 (5) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive. 42D316000 (5) Amount paid in the complementary declaration. 42D317000 (6) Corresponding to the month of: 42D318000 (6) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive. 42D319000 (6) Amount paid in the complementary declaration. 42D320000 (7) Corresponding to the month of: 42D321000 (7) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive. 42D322000 (7) Amount paid in the complementary declaration. 42D323000 (8) Corresponding to the month of: 42D324000 (8) date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive. 42D325000 (8) Amount paid in the complementary declaration. 42D326000 (9) Corresponding to the month of: 42D327000 (9) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive. 42D328000 (9) Amount paid in the complementary declaration. 42D329000 (10) Corresponding to the month of: 42D330000 (10) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive. 42D331000 (10) Amount paid in the complementary declaration. 42D332000 (11) Corresponding to the month of: 42D333000 (11) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive. 42D334000 (11) Amount paid in the complementary declaration. 42D335000 (12) corresponding to the month of: 42D336000 (12) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive. 42D337000 (12) Amount paid in the complementary declaration. 42D338000 Indicate if the applied fiscal incentive is for domicile, branch, establishment or other. 42D339000 The seniority of the tax domicile, or of any branch, establishment or other in the northern border region is less than 18 months. 42D340000 Has a branch, agency or any other establishment located within the border region, to which the Decree of fiscal incentives northern border region, published in the DOF on December 31, 2018, is applicable. 42D341000 Was located in the circumstances of article sixth, fraction XI of the Decree of fiscal incentives northern border region, published in the DOF on December 31, 2018. 42D342000 In addition to the northern border region incentive, applied another fiscal treatment that grants it additional benefits or fiscal incentives, including exemptions or subsidies. In case the answer to the previous question is affirmative, indicate the following: 42D343000 Benefit obtained, derived from the application of the fiscal incentive it applied. 42D344000 Amount of the benefit.

606 DIARIO OFICIAL Monday, January 29, 2024 42D345000 Collaborated with the annual program of real-time verification for the purposes of article seventh, second paragraph, fraction IV, of the Decree on tax incentives for the northern border region, published in the DOF on December 30, 2020. 42D346000 Date of submission of the annual report of collaboration to the real-time verification program. 42D347000 Folio number in the receipt of submission of the annual report of collaboration to the real-time verification program. 42D348000 Place of submission of the annual report of collaboration to the real-time verification program. In matters of Value Added Tax 42D349000 Opted to apply the tax incentive in matters of VAT indicated in the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018. 42D350000 Date of submission of the notice of application of the tax incentive in matters of VAT indicated in the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018. To which type of taxed acts or activities does the incentive apply: 42D351000 (a) alienation of goods. 42D352000 (b) provision of independent services. 42D353000 (c) granting of temporary use or enjoyment of goods. 42D354000 Ceased to apply the tax incentive in matters of VAT, indicated in the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018. 42D355000 Date on which it ceased to apply the VAT incentive. 42D356000 It was located in the circumstances of article thirteenth, fraction IV of the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018. 42D357000 It is a natural or legal person with business activities obliged to make the withholding for the services referred to in article 1o., fraction IV of the VAT Law. 42D358000 In case the answer to the previous question is affirmative, indicate if you opted to make the VAT withholding at the reduced rate of 3% of the value of the consideration effectively paid. In relation to the previous question, indicate the month to which it corresponds, the date of submission of the payment of the withheld VAT and the amount paid. 42D359000 (1) Corresponding to the month of: 42D360000 (1) Date of submission of the payment of the withheld VAT. 42D361000 (1) Amount paid. 42D362000 (2) Corresponding to the month of: 42D363000 (2) Date of submission of the payment of the withheld VAT. 42D364000 (2) Amount paid. 42D365000 (3) Corresponding to the month of: 42D366000 (3) Date of submission of the payment of the withheld VAT. 42D367000 (3) Amount paid. 42D368000 (4) Corresponding to the month of: 42D369000 (4) Date of submission of the payment of the withheld VAT 42D370000 (4) Amount paid 42D371000 (5) Corresponding to the month of: 42D372000 (5) Date of submission of the payment of the withheld VAT. 42D373000 (5) Amount paid. 42D374000 (6) Corresponding to the month of:

Monday, January 29, 2024 DIARIO OFICIAL 607 42D375000 (6) Date of submission of the payment of the withheld VAT. 42D376000 (6) Amount paid. 42D377000 (7) Corresponding to the month of: 42D378000 (7) Date of submission of the payment of the withheld VAT. 42D379000 (7) Amount paid. 42D380000 (8) Corresponding to the month of: 42D381000 (8) Date of submission of the payment of the withheld VAT. 42D382000 (8) Amount paid. 42D383000 (9) Corresponding to the month of: 42D384000 (9) Date of submission of the payment of the withheld VAT. 42D385000 (9) Amount paid. 42D386000 (10) Corresponding to the month of: 42D387000 (10) Date of submission of the payment of the withheld VAT. 42D388000 (10) Amount paid. 42D389000 (11) Corresponding to the month of: 42D390000 (11) Date of submission of the payment of the withheld VAT. 42D391000 (11) Amount paid. 42D392000 (12) Corresponding to the month of: 42D393000 (12) Date of submission of the payment of the withheld VAT. 42D394000 (12) Amount paid. 42D395000 What is your functional currency. 42D396000 It is obliged to carry out volumetric control. 42D397000 It is an importer of a specific sector. 42D398000 In case of affirmative answer to the previous index, indicate which one. Decree on tax incentives southern border region In matters of Income Tax 42D399000 Opted to apply the tax incentive in matters of Income Tax (ISR) of the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020 (in case of affirmative, it must fill out from index 42140153000000 to 42140181000000 of annex 14). 42D400000 Indicate the percentage that the income of the immediately preceding fiscal year obtained in the southern border region represents, with respect to the total income obtained outside of it. 42D401000 It is registered in the registry of beneficiaries of the incentive for the southern border region. 42D402000 Number of office authorization to apply the ISR tax incentive. 42D403000 Date of authorization to apply the ISR tax incentive. 42D404000 Number or registration key in the registry of beneficiaries of the incentive for the southern border region. 42D405000 Ceased to apply the tax incentive in matters of ISR indicated in the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 42D406000 In case of affirmative answer to the previous question, indicate the reason why it ceased to apply the ISR tax incentive. 42D407000 Date on which it ceased to apply the ISR tax incentive due to any of the above circumstances.

608 DIARIO OFICIAL Monday, January 29, 2024 42D408000 Submitted at the latest in the month following that in which it requested the cancellation, the complementary declarations of the provisional payments in which it applied the incentive and, if applicable, made the payment of the corresponding ISR. In case the answer to the previous question is affirmative, indicate the month of the corrected provisional payment, the date of submission of the complementary declarations presented and the amount paid: 42D409000 (1) Corresponding to the month of: 42D410000 (1) Date of submission of the complementary declaration relative to the provisional payment in which it applied the incentive. 42D411000 (1) Amount paid in the complementary declaration. 42D412000 (2) Corresponding to the month of: 42D413000 (2) Date of submission of the complementary declaration relative to the provisional payment in which it applied the incentive. 42D414000 (2) Amount paid in the complementary declaration. 42D415000 (3) Corresponding to the month of: 42D416000 (3) Date of submission of the complementary declaration relative to the provisional payment in which it applied the incentive. 42D417000 (3) Amount paid in the complementary declaration. 42D418000 (4) Corresponding to the month of: 42D419000 (4) Date of submission of the complementary declaration relative to the provisional payment in which it applied the incentive. 42D420000 (4) Amount paid in the complementary declaration. 42D421000 (5) Corresponding to the month of: 42D422000 (5) Date of submission of the complementary declaration relative to the provisional payment in which it applied the incentive. 42D423000 (5) Amount paid in the complementary declaration. 42D424000 (6) Corresponding to the month of: 42D425000 (6) Date of submission of the complementary declaration relative to the provisional payment in which it applied the incentive. 42D426000 (6) Amount paid in the complementary declaration. 42D427000 (7) Corresponding to the month of: 42D428000 (7) Date of submission of the complementary declaration relative to the provisional payment in which it applied the incentive. 42D429000 (7) Amount paid in the complementary declaration. 42D430000 (8) Corresponding to the month of: 42D431000 (8) Date of submission of the complementary declaration relative to the provisional payment in which it applied the incentive. 42D432000 (8) Amount paid in the complementary declaration. 42D433000 (9) Corresponding to the month of: 42D434000 (9) Date of submission of the complementary declaration relative to the provisional payment in which it applied the incentive. 42D435000 (9) Amount paid in the complementary declaration. 42D436000 (10) Corresponding to the month of: 42D437000 (10) Date of submission of the complementary declaration relative to the provisional payment in which it applied the incentive. 42D438000 (10) Amount paid in the complementary declaration. 42D439000 (11) Corresponding to the month of: 42D440000 (11) Date of submission of the complementary declaration relative to the provisional payment in which it applied the incentive. 42D441000 (11) Amount paid in the complementary declaration. 42D442000 (12) Corresponding to the month of:

Monday, January 29, 2024 DIARIO OFICIAL 609 42D443000 (12) Date of submission of the complementary declaration relative to the provisional payment in which it applied the incentive. 42D444000 (12) Amount paid in the complementary declaration 42D445000 Indicate if the applied tax incentive is for domicile, branch, establishment or other. 42D446000 The age of the tax domicile, or of any branch, establishment or other in the southern border region is less than 18 months. 42D447000 It has a branch, agency or any other establishment located within the border region, to which the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020, is applicable. 42D448000 It was located in the circumstances of article sixth, fraction XI of the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 42D449000 In addition to the southern border region incentive, it applied another tax treatment that grants it additional benefits or tax incentives, including exemptions or subsidies. In case the answer to the previous question is affirmative, indicate the following: 42D450000 Benefit obtained, derived from the application of the tax incentive that it applied. 42D451000 Amount of the benefit. 42D452000 Collaborated with the annual program of real-time verification for the purposes of article seventh, second paragraph, fraction VI of the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 42D453000 Date of submission of the annual report of collaboration to the real-time verification program. 42D454000 Folio number in the receipt of submission of the annual report of collaboration to the real-time verification program. 42D455000 Place of submission of the annual report of collaboration to the real-time verification program. In matters of Value Added Tax 42D456000 Opted to apply the tax incentive in matters of VAT indicated in the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 42D457000 Date of submission of the notice of application of the tax incentive in matters of VAT indicated in the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. To which type of taxed acts or activities does the incentive apply: 42D458000 (a) alienation of goods. 42D459000 (b) provision of independent services. 42D460000 (c) granting of temporary use or enjoyment of goods. 42D461000 Ceased to apply the tax incentive in matters of VAT, indicated in the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 42D462000 Date on which it ceased to apply the VAT incentive. 42D463000 It was located in the circumstances of article twelfth, fraction V of the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020.

610 DIARIO OFICIAL Monday, January 29, 2024 42D464000 It is a natural or legal person with business activities obliged to make the withholding for the services referred to in article 1o., fraction IV of the VAT Law. 42D465000 In case the answer to the previous question is affirmative, indicate if you opted to make the VAT withholding at the reduced rate of 3% of the value of the consideration effectively paid. In relation to the previous question, indicate the dates of submission of the payment of the withheld VAT and the amounts paid. 42D466000 (1) Corresponding to the month of: 42D467000 (1) Date of submission of the payment of the withheld VAT. 42D468000 (1) Amount paid. 42D469000 (2) Corresponding to the month of: 42D470000 (2) Date of submission of the payment of the withheld VAT. 42D471000 (2) Amount paid. 42D472000 (3) Corresponding to the month of: 42D473000 (3) Date of submission of the payment of the withheld VAT. 42D474000 (3) Amount paid. 42D475000 (4) Corresponding to the month of: 42D476000 (4) Date of submission of the payment of the withheld VAT. 42D477000 (4) Amount paid. 42D478000 (5) Corresponding to the month of: 42D479000 (5) Date of submission of the payment of the withheld VAT. 42D480000 (5) Amount paid. 42D481000 (6) Corresponding to the month of: 42D482000 (6) Date of submission of the payment of the withheld VAT. 42D483000 (6) Amount paid. 42D484000 (7) Corresponding to the month of: 42D485000 (7) Date of submission of the payment of the withheld VAT. 42D486000 (7) Amount paid. 42D487000 (8) Corresponding to the month of: 42D488000 (8) Date of submission of the payment of the withheld VAT. 42D489000 (8) Amount paid. 42D490000 (9) Corresponding to the month of: 42D491000 (9) Date of submission of the payment of the withheld VAT. 42D492000 (9) Amount paid. 42D493000 (10) Corresponding to the month of: 42D494000 (10) Date of submission of the payment of the withheld VAT. 42D495000 (10) Amount paid. 42D496000 (11) Corresponding to the month of: 42D497000 (11) Date of submission of the payment of the withheld VAT. 42D498000 (11) Amount paid. 42D499000 (12) Corresponding to the month of: 42D500000 (12) Date of submission of the payment of the withheld VAT. 42D501000 (12) Amount paid. 42D502000 What is your functional currency. 42D503000 It is obliged to carry out volumetric control. 42D504000 It is an importer of a specific sector. 42D505000 In case of affirmative answer to the previous index, indicate which one.

Monday, January 29, 2024 DIARIO OFICIAL 611 Index Concept Data to provide 1.- Balance sheet For the fiscal years ended December 31, 2023 and 2022 2023 2022 (Amounts in pesos) Assets 42010000000000 Cash and cash equivalents. Margin accounts 42010001000000 Cash. 42010002000000 Securities. 42010003000000 Other assets. 42010004000000 Total margin accounts. Investments in securities 42010005000000 Trading securities. 42010006000000 Other investments in securities. 42010007000000 Total investments in securities. 42010008000000 Receivables from repurchase agreements (debit balance). 42010009000000 Securities lending (premiums to receive). Derivatives (debit balance). 42010010000000 For trading purposes (debit balance). 42010011000000 For hedging purposes (debit balance). 42010012000000 Total derivatives (debit balance). 42010013000000 Valuation adjustments for financial asset hedges. 42010014000000 Accounts receivable (net). 42010015000000 Unpaid Value Added Tax. 42010016000000 Adjudicated assets (net). 42010017000000 Properties, furniture and equipment (net). 42010018000000 Permanent investments in shares of promoted companies.

612 DIARIO OFICIAL Monday, January 29, 2024 Deferred taxes (in favor) 42010019000000 Deferred Income Tax. 42010020000000 Deferred PTU (Profit Sharing). 42010021000000 Total deferred taxes (in favor). Other assets 42010022000000 Deferred charges. 42010023000000 Prepayments. 42010024000000 Intangibles. 42010025000000 Other short and long-term assets. 42010026000000 Total other assets. 42010027000000 Total assets. Liabilities and equity Liabilities 42010028000000 Payables from repurchase agreements. 42010029000000 Securities lending (premiums to deliver). Collaterals sold or pledged 42010030000000 Repurchase agreements (credit balance). 42010031000000 Securities lending. 42010032000000 Derivatives. 42010033000000 Other collaterals sold or pledged. 42010034000000 Total collaterals sold or pledged. Derivatives (credit balance) 42010035000000 For trading purposes (credit balance). 42010036000000 For hedging purposes (credit balance). 42010037000000 Total derivatives (credit balance) . 42010038000000 Valuation adjustments for financial liability hedges. Other payables Contributions payable 42010039000000 Income Tax. 42010040000000 Tax on Assets. 42010041000000 Value Added Tax.

Monday, January 29, 2024 DIARIO OFICIAL 613 42010042000000 Special Tax on Production and Services. 42010043000000 Tax on New Automobiles. 42010044000000 Local Taxes. 42010045000000 Social Security contributions. 42010046000000 INFONAVIT contributions. 42010047000000 SAR contributions. 42010048000000 Other taxes and contributions. 42010049000000 Total contributions payable. 42010050000000 Profit sharing payable. 42010051000000 Contributions for future capital increases pending formalization in shareholders' meeting. 42010052000000 Contributions for future capital increases pending formalization by its governing body (for the case of investment funds). 42010053000000 Payables for liquidation of operations. 42010054000000 Payables for margin accounts. 42010055000000 Payables for collaterals received in cash. 42010056000000 Other payables and other accounts payable. 42010057000000 Total other payables. 42010058000000 Uncharged Value Added Tax. Deferred taxes (payable) 42010059000000 Deferred Income Tax. 42010060000000 Deferred PTU (Profit Sharing). 42010061000000 Total deferred taxes (payable). 42010062000000 Deferred credits and advance collections. 42010063000000 Total liabilities. Equity Contributed capital 42010064000000 Share capital. 42010065000000 Unpaid share capital. 42010066000000 Contributions for future capital increases formalized in shareholders' meeting.

614 DIARIO OFICIAL Monday, January 29, 2024 42010067000000 Contributions for future capital increases formalized by its governing body (for the case of investment funds). 42010068000000 Share premium. 42010069000000 Other contributed capital accounts. 42010070000000 Total contributed capital. Retained earnings 42010071000000 Capital reserves. 42010072000000 Reserve for acquisition of own shares. 42010073000000 Result of prior years. 42010074000000 Result from valuation of cash flow hedging instruments. 42010075000000 Result from valuation of permanent investments in shares of promoted companies. 42010076000000 Other retained earnings accounts. 42010077000000 Net income. 42010078000000 Net loss. 42010079000000 Total retained earnings. 42010080000000 Total equity. 42010081000000 Total liabilities and equity. Off-balance sheet accounts 42010082000000 Contingent assets and liabilities. 42010083000000 Authorized share capital. 42010084000000 Issued shares. 42010085000000 Collaterals received by the entity. 42010086000000 Collaterals received and sold or pledged by the entity. 42010087000000 Other registration accounts. 42010088000000 Total off-balance sheet accounts. The attached notes are an integral part of this financial statement.

Monday, January 29, 2024 DIARIO OFICIAL 615 This annex consists of 8 columns and is divided into two parts. Part I Index Concept Data to provide 2.- Statement of income For the fiscal years from January 1 to December 31, 2023 and 2022 Total 2023 Related parties 2023 (Amounts in pesos) Note: To fill out this annex, it is necessary to first capture the information from annex 5. Operating income 42020000000000 Fair value valuation result. 42020001000000 Buy-sell result. 42020002000000 Participation result in shares of promoted companies (net). 42020003000000 Interest income. 42020004000000 Other operating income. 42020005000000 Total operating income. Operating expenses 42020006000000 Administrative and distribution services paid to the operating company. 42020007000000 Administrative and distribution services paid to other entities. 42020008000000 Interest expenses. 42020009000000 Other operating expenses. 42020010000000 Administration expenses. 42020011000000 Total operating expenses. 42020012000000 Profit before tax on profit. 42020013000000 Loss before tax on profit. Less: 42020014000000 Income Tax incurred. 42020015000000 Deferred Income Tax. 42020016000000 Profit before discontinued operations. 42020017000000 Loss before discontinued operations.

616 DIARIO OFICIAL Monday, January 29, 2024 Plus: less. 42020018000000 Discontinued operations. 42020019000000 Net income. 42020020000000 Net loss. The attached notes are an integral part of this financial statement. Part II Data to provide Unrelated parties 2023 Total 2022 Related parties 2022 Unrelated parties 2022 This annex consists of 17 columns and is divided into four parts. Part I Index Concept Data to provide 3.- Statement of changes in equity For the fiscal years ended December 31 of 2023 and 2022 Contributed capital: share capital Contributed capital: share capital unpaid (Amounts in pesos) 42030000000000 (initial balances of equity). Movements inherent to shareholders' decisions 42030001000000 Subscription of shares. 42030002000000 Capitalization of profits. 42030003000000 Constitution of capital reserves. 42030004000000 Transfer of net result to result of prior years. 42030005000000 Payment of dividends. 42030006000000 Others. 42030007000000 Total. Movements inherent to the recognition of the comprehensive income 42030008000000 Net income. 42030009000000 Net loss. 42030010000000 Result from valuation of instruments of cash flow hedging.

Monday, January 29, 2024 OFFICIAL GAZETTE 617 42030011000000 Result from valuation of permanent investments in shares of promoted companies. 42030012000000 Others. 42030013000000 Total. 42030014000000 (balance as of December 31, 2022). Movements inherent to shareholders' decisions 42030015000000 Subscription of shares. 42030016000000 Capitalization of earnings. 42030017000000 Establishment of capital reserves. 42030018000000 Transfer of net result to results of prior periods. 42030019000000 Payment of dividends. 42030020000000 Others. 42030021000000 Total. Movements inherent to the recognition of comprehensive income 42030022000000 Net income. 42030023000000 Net loss. 42030024000000 Result from valuation of cash flow hedging instruments. 42030025000000 Result from valuation of permanent investments in shares of promoted companies. 42030026000000 Others. 42030027000000 Total. 42030028000000 (balance as of December 31, 2023). The attached notes are an integral part of this financial statement. Part II Data to be provided Contributed capital: contributions for future capital increases formalized in a shareholders' meeting Contributed capital: contributions for future capital increases formalized by its governing body (for the case of investment funds) Contributed capital: premium on sale of shares Contributed capital: other accounts of contributed capital Earned capital: capital reserves

618 OFFICIAL GAZETTE Monday, January 29, 2024 Part III Data to be provided Earned capital: reserve for acquisition of own shares Earned capital: results of prior periods Earned capital: result from valuation of hedging instruments cash flow Earned capital: result from valuation of permanent investments in shares of promoted companies Earned capital: other accounts of earned capital Part IV Data to be provided Earned capital: net income Earned capital: net loss Total book capital This annex consists of 16 columns and is divided into three parts. Part I Index Concept Data to be provided 4.- Statement of investment portfolio valuation For the years ended December 31, 2023 and 2022 Percentage of participation Issuer (amounts in pesos) Cash and cash equivalents 42040000000000 Unrestricted cash and cash equivalents. 42040001000000 Restricted cash and cash equivalents or pledged as collateral. 42040002000000 Total cash and cash equivalents. Trading securities Investment in equity instruments 42040003000000 Industrial companies. 42040004000000 Commercial companies. 42040005000000 Service companies. 42040006000000 Holding companies. 42040007000000 Credit institutions. 42040008000000 Investment companies or funds. 42040009000000 Financial groups. 42040010000000 Others. 42040011000000 Total investment in equity instruments.

Monday, January 29, 2024 OFFICIAL GAZETTE 619 Investment in debt securities 42040012000000 Government bonds. 42040013000000 Bank securities. 42040014000000 Private paper. 42040015000000 Others. 42040016000000 Total investment in debt securities. 42040017000000 Total trading securities. Repo transactions 42040018000000 Debtors for repo transactions. Securities lending 42040019000000 Premiums receivable for securities lending operations. Derivative transactions 42040020000000 Futures. 42040021000000 Forward contracts. 42040022000000 Options. 42040023000000 Swaps. 42040024000000 Derivative packages. 42040025000000 Others. 42040026000000 Total derivative transactions. Permanent investments in shares of promoted companies Investments in shares of promoted companies 42040027000000 Industrial companies. 42040028000000 Commercial companies. 42040029000000 Service companies. 42040030000000 Others. 42040031000000 Total investments in shares of promoted companies. 42040032000000 Total permanent investments in shares of promoted companies. 42040033000000 Total investment portfolio valuation as of December 31, 2022.

620 OFFICIAL GAZETTE Monday, January 29, 2024 Cash and cash equivalents 42040034000000 Unrestricted cash and cash equivalents. 42040035000000 Restricted cash and cash equivalents or pledged as collateral. 42040036000000 Total cash and cash equivalents. Trading securities Investment in equity instruments 42040037000000 Industrial companies. 42040038000000 Commercial companies. 42040039000000 Service companies. 42040040000000 Holding companies. 42040041000000 Credit institutions. 42040042000000 Investment companies or funds. 42040043000000 Financial groups. 42040044000000 Others. 42040045000000 Total investment in equity instruments. Investment in debt securities 42040046000000 Government bonds. 42040047000000 Bank securities. 42040048000000 Private paper. 42040049000000 Others. 42040050000000 Total investment in debt securities. 42040051000000 Total trading securities. Repo transactions 42040052000000 Debtors for repo transactions. Securities lending 42040053000000 Premiums receivable for securities lending operations. Derivative transactions 42040054000000 Futures. 42040055000000 Forward contracts. 42040056000000 Options. 42040057000000 Swaps. 42040058000000 Derivative packages. 42040059000000 Others. 42040060000000 Total derivative transactions.

Monday, January 29, 2024 OFFICIAL GAZETTE 621 Permanent investments in shares of promoted companies Investments in shares of promoted companies 42040061000000 Industrial companies. 42040062000000 Commercial companies. 42040063000000 Service companies. 42040064000000 Others. 42040065000000 Total investments in shares of promoted companies. 42040066000000 Total permanent investments in shares of promoted companies. 42040067000000 Total investment portfolio valuation as of December 31, 2023. The attached notes are an integral part of this financial statement. Part II Data to be provided Series Type of security Rate at valuation Rating or marketability Number of securities traded Number of securities settled Part III Data to be provided Total of securities of the issue Average unit acquisition cost Total acquisition cost Fair value or book value unit Fair value or book value total Days to maturity Concept 4.1.- Notes to the financial statements. This annex consists of 12 columns and is divided into three parts. Part I Index Concept Data to be provided 5.- Comparative analysis of income statement accounts For the years ended December 31, 2023 and 2022 2023 2022 (Amounts in pesos) Operating income Result from fair value valuation Result from fair value valuation 42050000000000 Trading securities. 42050001000000 Derivatives for trading purposes.

622 OFFICIAL GAZETTE Monday, January 29, 2024 42050002000000 Derivatives for hedging purposes. 42050003000000 Sold collateral. 42050004000000 Others. 42050005000000 Total result from fair value valuation. 42050006000000 Result from foreign exchange valuation. 42050007000000 Others. 42050008000000 Total result from fair value valuation. Result from sales Result from sales of securities and derivatives 42050009000000 Trading securities. 42050010000000 Derivatives for trading purposes. 42050011000000 Derivatives for hedging purposes. 42050012000000 Others. 42050013000000 Total result from sales of securities and derivatives. 42050014000000 Result from foreign exchange sales. 42050015000000 Result from sales of received collateral. 42050016000000 Others. 42050017000000 Total result from sales. 42050018000000 Result from participation in shares of promoted companies. Interest income Interest on cash and cash equivalents 42050019000000 Banks. 42050020000000 Restricted cash and cash equivalents or pledged as collateral. 42050021000000 Others. 42050022000000 Total interest on cash and cash equivalents. Interest and yields receivable from margin accounts 42050023000000 Cash. 42050024000000 Securities. 42050025000000 Other assets. 42050026000000 Total interest and yields receivable from margin accounts.

Monday, January 29, 2024 OFFICIAL GAZETTE 623 Interest and yields receivable from investments in securities 42050027000000 Trading securities. 42050028000000 Others. 42050029000000 Total interest and yields receivable from investments in securities. 42050030000000 Premiums and interest receivable in repo operations. 42050031000000 Premiums and interest receivable in securities lending. 42050032000000 Income from hedging operations. 42050033000000 Dividends from equity instruments. Gain from revaluation 42050034000000 Gain from revaluation exchange differences. 42050035000000 Revaluation of indexed instruments. 42050036000000 Revaluation of UDIs items. 42050037000000 Others. 42050038000000 Total gain from revaluation. 42050039000000 Total interest income. Other operating income Recoveries 42050040000000 Taxes. 42050041000000 Other recoveries. 42050042000000 Total recoveries. 42050043000000 Gain from award of assets. 42050044000000 Gain on sale of awarded assets. 42050045000000 Gain from valuation of awarded assets. Effect from reversal of impairment 42050046000000 Of real estate. 42050047000000 Of commercial credit. 42050048000000 Of other assets. 42050049000000 Total effect from reversal of impairment. 42050050000000 Gain on sale of properties, furniture and equipment.

624 OFFICIAL GAZETTE Monday, January 29, 2024 42050051000000 Cancellation of estimate for uncollectability or difficult collection. 42050052000000 Cancellation of other liability accounts. 42050053000000 Other items of operating income. 42050054000000 Total other operating income. 42050055000000 Total operating income. Operating expenses Administrative and distribution services paid to the operating company 42050056000000 Asset management. 42050057000000 Performance-based asset management. 42050058000000 Distribution. 42050059000000 Valuation. 42050060000000 Deposit of shares of the investment company or investment fund. 42050061000000 Deposit of securities of the investment company or the investment fund. 42050062000000 Deposit of securities. 42050063000000 Custody of shares of the investment company or the investment fund. 42050064000000 Custody of securities of the investment company or the investment fund. 42050065000000 Custody of securities. 42050066000000 Accounting. 42050067000000 Management of the company or fund. 42050068000000 Systems. 42050069000000 Risk management. 42050070000000 Others. 42050071000000 Total administrative and distribution services paid to the operating company. Administrative and distribution services paid to other entities 42050072000000 Distribution. 42050073000000 Valuation. 42050074000000 Rating. 42050075000000 Price provision. 42050076000000 Deposit of shares of the investment company or the investment fund. 42050077000000 Deposit of securities of the investment company or the investment fund. 42050078000000 Deposit of securities. 42050079000000 Custody of shares of the investment company or the investment fund. 42050080000000 Custody of securities of the investment company or the investment fund.

Monday, January 29, 2024 OFFICIAL GAZETTE 625 42050081000000 Custody of securities. 42050082000000 Accounting. 42050083000000 Management of the company or fund. 42050084000000 Systems. 42050085000000 Risk management. 42050086000000 Others. 42050087000000 Total administrative and distribution services paid to other entities. Interest expenses 42050088000000 Premiums and interest payable in repo operations. 42050089000000 Premiums and interest payable in securities lending. 42050090000000 Expenses from hedging operations. 42050091000000 Commissions paid. Loss from revaluation 42050092000000 Loss from revaluation exchange differences. 42050093000000 Revaluation of indexed instruments. 42050094000000 Revaluation of UDIs items. 42050095000000 Others. 42050096000000 Total loss from revaluation. 42050097000000 Total interest expenses. Other operating expenses Transaction costs 42050098000000 For purchase and sale of trading securities. 42050099000000 For purchase and sale of derivatives. 42050100000000 Total transaction costs. 42050101000000 Charges to the estimate for uncollectability or difficult collection. Losses 42050102000000 Fraud. 42050103000000 Accidents. 42050104000000 Other losses. 42050105000000 Total losses.

626 OFFICIAL GAZETTE Monday, January 29, 2024 42050106000000 Interest payable on financing for acquisition of assets. 42050107000000 Loss from award of assets. 42050108000000 Loss on sale of awarded assets. 42050109000000 Loss from valuation of awarded assets. Impairment loss 42050110000000 Of properties, furniture and equipment. 42050111000000 Of commercial credit. 42050112000000 Of other permanent investments valued at cost. 42050113000000 Of other assets. 42050114000000 Total impairment loss. 42050115000000 Loss on sale of properties, furniture and equipment. 42050116000000 Other items of operating expenses. 42050117000000 Total other operating expenses. Administrative expenses 42050118000000 Remuneration and benefits to directors. 42050119000000 Wages, salaries and benefits to workers with disabilities and/or elderly. 42050120000000 Professional fees. 42050121000000 Rent. 42050122000000 Promotion and advertising expenses. 42050123000000 Taxes and various duties. 42050124000000 Non-deductible expenses. 42050125000000 Technology expenses. 42050126000000 Depreciation. 42050127000000 Use or temporary enjoyment of automobiles with rechargeable electric battery propulsion and electric automobiles with internal combustion engine or hydrogen-powered. 42050128000000 Deductible amount of payments made for the use or temporary enjoyment of automobiles. 42050129000000 Amortization. 42050130000000 Mail and telephones. 42050131000000 Maintenance and conservation. 42050132000000 Freight and hauling paid to individuals. 42050133000000 Freight and hauling paid to corporations. 42050134000000 Loss from uncollectible credits. 42050135000000 Restaurant consumption. 42050136000000 Loss from derivative financial operations. 42050137000000 Deduction for food aid for workers. 42050138000000 Other administrative expenses. 42050139000000 Total administrative expenses. 42050140000000 Total operating expenses.

Monday, January 29, 2024 OFFICIAL GAZETTE 627 Part II Data to be provided Related parties 2023 Unrelated parties 2023 Related parties 2022 Unrelated parties 2022 Part III Data to be provided Accumulable or deductible for Income Tax: 2023 Accumulable or deductible for Income Tax: 2022 Non-accumulable or non subject to Income Tax (income) non deductible (expenses) for Income Tax: 2023 Non-accumulable or non subject to Income Tax (income) non deductible (expenses) for Income Tax: 2022 This annex consists of 8 columns and is divided into two parts. Part I Index Concept Data to be provided 6.- List of contributions payable by the taxpayer as direct subject or in its capacity as withholding agent For the year ended December 31, 2023 Taxable base Rate, tariff or quota (Amounts in pesos) Contributions payable by the taxpayer as direct subject Income Tax (ISR) 42060000000000 Income Tax. 42060001000000 Other reductions of ISR. 42060002000000 ISR incurred in the year. 42060003000000 Amount pending applied in the year, from the tax incentive for projects in research and technological development authorized in prior years. 42060004000000 Amount pending applied in the year, from the tax incentive for investment projects in the production of national cinematography of prior years. 42060005000000 Amount pending applied in the year, from the tax incentive for investment projects in the arts of prior years. 42060006000000 Incentive for investment projects in the production of national cinematography. 42060007000000 Incentive for investment projects in the arts. 42060008000000 Expenses and investments for "projects in research and technological development", applied in the 2023 year. 42060009000000 Expenses and investments for "projects in research and technological development", applied in the 2022 year. 42060010000000 Expenses and investments for "projects in research and technological development", applied in the 2021 year. 42060011000000 Expenses and investments for "projects in research and technological development", applied in the 2020 year. 42060012000000 Expenses and investments for "projects in research and technological development", applied in the 2019 year.

628 OFFICIAL GAZETTE Monday, January 29, 2024 42060013000000 Expenses and investments for "projects in research and technological development", applied in the 2018 year. 42060014000000 Expenses and investments for "projects in research and technological development", applied in the 2017 year. 42060015000000 Expenses and investments for "projects in research and technological development", applied in the 2016 year. 42060016000000 Expenses and investments for "projects in research and technological development", applied in the 2015 year. 42060017000000 Expenses and investments for "projects in research and technological development", applied in the 2014 year. 42060018000000 Amount pending to be applied for "projects in research and technological development". 42060019000000 Incentive for investment in projects and programs for high-performance sports. 42060020000000 Amount pending to be applied for investment in projects and programs for high-performance sports. 42060021000000 Income obtained from government support. 42060022000000 Amount pending to be applied from the incentive for investment in fixed feeding equipment for electric vehicles. 42060023000000 Amount of the tax incentive for biodiesel and its mixtures. 42060024000000 Other incentives. 42060025000000 Total incentives. 42060026000000 Provisional payments made to the federation. 42060027000000 ISR withheld from the taxpayer. 42060028000000 ISR creditable paid abroad. 42060029000000 ISR creditable for dividends or distributed earnings. 42060030000000 Other amounts payable. 42060031000000 Other amounts receivable. 42060032000000 Difference payable. 42060033000000 Difference receivable. 42060034000000 Income Tax payable for the year. 42060035000000 Tax incentive in matter of Income Tax indicated in the Decree of tax incentives northern border region, published in the DOF on December 31, 2018, applied in the 2023 year. 42060036000000 Tax incentive in matter of Income Tax indicated in the Decree of tax incentives southern border region, published in the DOF on December 30, 2020, applied in the 2023 year. 42060037000000 Income Tax paid in annual, normal and complementary returns. 42060038000000 Difference payable for the year. 42060039000000 ISR paid in excess applied against IETU. 42060040000000 Balance receivable for the year. Other data 42060041000000 Income Tax on income subject to preferential tax regimes. 42060042000000 Income Tax on distributed dividends not from CUFIN nor from CUFINRE. 42060043000000 Income Tax on distributed dividends from CUFINRE.

Monday, January 29, 2024 OFFICIAL GAZETTE 629 Value Added Tax (VAT) 42060044000000 Value of acts or activities taxed at the 16% rate. 42060045000000 Value of acts or activities taxed at the 0% rate. 42060046000000 Sum of the value of taxed acts or activities. 42060047000000 Value of acts or activities for which payment is not obligatory (exempt). 42060048000000 Total value of acts or activities. 42060049000000 Value of acts or activities not subject to tax. 42060050000000 Sum of VAT incurred for the months of the year. 42060051000000 Sum of creditable VAT for the months of the year excluding balances receivable. 42060052000000 Tax incentive in matter of Value Added Tax indicated in the Decree of tax incentives northern border region, published in the DOF on December 31, 2018, applied in the 2023 year. 42060053000000 Tax incentive in matter of Value Added Tax indicated in the Decree of tax incentives southern border region, published in the DOF on December 30, 2020, applied in the 2023 year. 42060054000000 Sum of compensations applied to VAT from other federal contributions in the months of the year. 42060055000000 Sum of creditings of VAT balances receivable. 42060056000000 Sum of VAT returned in the months of the year. 42060057000000 Crediting of VAT for investments or expenses in pre-operational periods (for the purposes of articles 5, section VI and 5-B, second paragraph of the LIVA). 42060058000000 Increase of VAT for investments or expenses in pre-operational periods (for the purposes of articles 5, section VI and 5-B, second paragraph of the LIVA). 42060059000000 Refund of VAT for investments or expenses in pre-operational periods (for the purposes of articles 5, section VI and 5-B, second paragraph of the LIVA). 42060060000000 Amount of information technology services provided abroad considered as exported and subject to the 0% VAT rate (for the purposes of article 29, section IV, subsection i) of the LIVA). Special Tax on Production and Services (IEPS) 42060061000000 Value of acts or activities taxed at the 30% rate (games with betting and lotteries). 42060062000000 Sum of IEPS incurred for the months of the year

630 OFFICIAL GAZETTE Monday, January 29, 2024 42060063000000 Sum of compensations applied to the IEPS of other federal contributions in the months of the fiscal year. 42060064000000 Biodiesel and its mixtures referred to in fraction I of section A, of article 16 of the LIF 2023. 42060065000000 Biodiesel and its mixtures referred to in fraction IV of section A, of article 16 of the LIF 2023. Taxes on Foreign Trade 42060066000000 General import tax. 42060067000000 General export tax. 42060068000000 Total of foreign trade taxes. Social Security Contributions 42060069000000 Worker-employer quotas to the IMSS. 42060070000000 Contributions to INFONAVIT. 42060071000000 Contributions to retirement insurance. Rights for services provided 42060072000000 National Banking and Securities Commission (CNBV). 42060073000000 The National Institute of Migration (INM).- visitor without permission to perform remunerated activities (for the purposes of article 8, fraction I of the Federal Rights Law). 42060074000000 The National Institute of Migration (INM).- migratory services (for the purposes of article 12 of the Federal Rights Law). 42060075000000 Others specify concept. Contributions for which it is a withholding agent: Income Tax (ISR) For payments to residents in the country 42060076000000 For salaries. 42060077000000 Fees at 35% art. 96 of the LISR. 42060078000000 Prizes. 42060079000000 Fees at 10%. 42060080000000 Leasing at 10%. 42060081000000 Alienation of other goods at 20%. 42060082000000 Interest at 0.08%, on the amount of capital. 42060083000000 Interest at 20%. 42060084000000 Commissions. 42060085000000 Interest and exchange gain at 35%. 42060086000000 For dividends at 10%. 42060087000000 Others. 42060088000000 Total of ISR withheld from residents in the country.

Monday, January 29, 2024 OFFICIAL GAZETTE 631 For payments to residents abroad 42060089000000 Salaries at 15%. 42060090000000 Salaries at 30%. 42060091000000 Pensions, retirements and other concepts at 15%. 42060092000000 Pensions, retirements and other concepts at 30%. 42060093000000 Fees at 25%. 42060094000000 Royalties at 5%. 42060095000000 Royalties at 10%. 42060096000000 Royalties at 25%. 42060097000000 Royalties at 35%. 42060098000000 Technical assistance. 42060099000000 Mediations. 42060100000000 Real estate leasing. 42060101000000 Furniture leasing at 5%. 42060102000000 Furniture leasing at 25%. 42060103000000 Exchange of public debt for capital. 42060104000000 Financial leasing. 42060105000000 Prizes. 42060106000000 Time-sharing tourist service. 42060107000000 Interest at 4.9%. 42060108000000 Interest at 10%. 42060109000000 Interest at 15%. 42060110000000 Interest at 21%. 42060111000000 Interest at 35%. 42060112000000 Alienation of real estate. 42060113000000 Alienation of shares. 42060114000000 Financial operations derived from capital. 42060115000000 Financial operations derived from debt. 42060116000000 Construction of work, installation, maintenance or assembly on real estate. 42060117000000 Charter contract. 42060118000000 Public, artistic and sporting events. 42060119000000 For dividends at 10%. 42060120000000 Others. 42060121000000 Total of ISR withheld from residents abroad. Value Added Tax (VAT) 42060122000000 Independent personal services provided by individuals. 42060123000000 Use or temporary enjoyment of goods provided or granted by individuals. 42060124000000 Land freight transport services provided by individuals or corporations. 42060125000000 Services provided by commission agents individuals. 42060126000000 Acquisition, or use or temporary enjoyment of tangible goods, that alienate or grant residents abroad without permanent establishment in the country. 42060127000000 Others. 42060128000000 Total of VAT withheld.

632 OFFICIAL GAZETTE Monday, January 29, 2024 Other withheld contributions 42060129000000 Special Tax on Production and Services withheld. 42060130000000 Others. Compensations made and refunds obtained Compensations made during the fiscal year of balances in favor originating from: At historical value: 42060131000000 Value Added Tax. 42060132000000 Income Tax. 42060133000000 Other federal contributions. At updated value: 42060134000000 Value Added Tax. 42060135000000 Income Tax. 42060136000000 Other federal contributions. Compensations made during the fiscal year applied to: 42060137000000 Own Value Added Tax originating from Own Value Added Tax. 42060138000000 Own Income Tax originating from Own Income Tax. 42060139000000 Other federal contributions. Refunds obtained in the fiscal year 42060140000000 Other federal contributions. From: 42060141000000 Value Added Tax. 42060142000000 Income Tax. 42060143000000 Other federal contributions. Part II Data to provide Contribution determined by audit to be paid or in favor Contribution to be paid or balance in favor determined by the taxpayer Differences Differences not material not investigated by audit

Monday, January 29, 2024 OFFICIAL GAZETTE 633 Concept 6.1.- Declaration. This appendix consists of 14 columns and is divided into three parts. Part I Index Concept Data to provide 7.- List of contributions to pay As of December 31, 2023 Amount corresponding to the audited fiscal year Amount from previous fiscal years (Numbers in pesos) Income Tax incurred as a direct subject 42070000000000 Determined by the taxpayer (of the fiscal year). 42070001000000 Difference determined by the taxpayer (of the audited fiscal year). Provisional and/or definitive payments determined by the taxpayer for the concept of: Income Tax own provisional payments 42070002000000 Corresponding to the month of: Income Tax for salaries and in general for the provision of a subordinate personal service in its capacity as withholding agent 42070003000000 Corresponding to the month of: Income Tax for payment of fees in its capacity as withholding agent 42070004000000 Corresponding to the month of: Income Tax for payment of leases in its capacity as withholding agent 42070005000000 Corresponding to the month of: Income Tax for payment of interest in its capacity as withholding agent 42070006000000 Corresponding to the month of:

634 OFFICIAL GAZETTE Monday, January 29, 2024 Income Tax (other withholdings to residents in Mexico) in its capacity as withholding agent 42070007000000 Corresponding to the month of: Income Tax on dividends as a direct subject 42070008000000 Corresponding to the month of: Income Tax preferential fiscal regimes as a direct subject 42070009000000 Corresponding to the fiscal year of: Income Tax for payments to abroad in its capacity as withholding agent 42070010000000 Corresponding to the month of: Information determined by the taxpayer: Tax on Assets as a direct subject 42070011000000 Corresponding to the fiscal year of: (specify the fiscal year). Value Added Tax incurred as a direct subject 42070012000000 Corresponding to the month of: Value Added Tax in its capacity as withholding agent 42070013000000 Corresponding to the month of: Special Tax on Production and Services incurred as a direct subject 42070014000000 Corresponding to the month of: Special Tax on Production and Services in its capacity as withholding agent 42070015000000 Corresponding to the month of: Tax on New Cars 42070016000000 Corresponding to the month of:

Monday, January 29, 2024 OFFICIAL GAZETTE 635 Contributions to the Mexican Institute of Social Security 42070017000000 Corresponding to the month of: Contributions to the National Fund for Workers' Housing 42070018000000 Corresponding to the bimonthly period of: Contributions to retirement insurance 42070019000000 Corresponding to the bimonthly period of: Local Taxes 42070020000000 Corresponding to the month of: Payroll Tax 42070021000000 Corresponding to the month of: Rights for services provided 42070022000000 The National Banking and Securities Commission (CNBV), corresponding to the month of: 42070023000000 The National Institute of Migration (INM).- visitor without permission to perform remunerated activities (for the purposes of article 8, fraction I of the Law Federal of Rights). 42070024000000 The National Institute of Migration (INM).- services migratory (for the purposes of article 12 of the Federal Rights Law). 42070025000000 Others specify concept and period to which corresponds: Other contributions 42070026000000 Specify concept and period to which corresponds: Differences not considered by the contributor in the audited fiscal year: 42070027000000 Difference determined by audit not considered by the contributor (of the audited fiscal year). Income Tax provisional payments 42070028000000 Corresponding to the month of: Income Tax withholdings to residents in Mexico 42070029000000 Corresponding to the month of:

636 OFFICIAL GAZETTE Monday, January 29, 2024 Income Tax withholdings to residents abroad 42070030000000 Corresponding to the month of: Income Tax on dividends 42070031000000 Corresponding to the month of: Income Tax preferential fiscal regimes as a direct subject 42070032000000 Corresponding to the fiscal year. Value Added Tax as a direct subject 42070033000000 Corresponding to the month of: Value Added Tax in its capacity as withholding agent 42070034000000 Corresponding to the month of: Special Tax on Production and Services as a direct subject 42070035000000 Corresponding to the month of: Special Tax on Production and Services in its capacity as withholding agent 42070036000000 Corresponding to the month of: Tax on New Cars 42070037000000 Corresponding to the month of: Contributions to the Mexican Institute of Social Security 42070038000000 Corresponding to the month of: Contributions to the National Fund for Workers' Housing 42070039000000 Corresponding to the bimonthly period of: Contributions to retirement insurance 42070040000000 Corresponding to the bimonthly period of:

Monday, January 29, 2024 OFFICIAL GAZETTE 637 Local Taxes 42070041000000 Corresponding to the month of: Rights 42070042000000 Corresponding to the right. Other contributions 42070043000000 Specify concept and period to which corresponds: 42070044000000 Total. Part II Data to provide Total of contributions to pay Amount of the contribution in litigation Date of payment Credit institution or SAT Number of the operation Part III Data to provide Payment in installments (data from the free writing): number of folio Payment in installments (data from the free writing): date of presentation Payment in installments (data from the free writing): receiving administration Authorization letter for payment in installments: number Authorization letter for payment in installments: date Index Concept Data to provide 8.- Reconciliation between accounting and fiscal result for purposes of Income Tax For the fiscal year ended December 31, 2023 2023 2022 (numbers in pesos) 42080000000000 Net profit. 42080001000000 Net loss. Plus-minus: 42080002000000 Effect of inflation of NIF B-10. 42080003000000 Result by favorable monetary position. 42080004000000 Result by unfavorable monetary position. 42080005000000 Historical net profit. 42080006000000 Historical net loss.

638 OFFICIAL GAZETTE Monday, January 29, 2024 Plus: 42080007000000 Non-accounting fiscal income. Plus: 42080008000000 Non-fiscal accounting deductions. Minus: 42080009000000 Non-accounting fiscal deductions. Minus: 42080010000000 Non-fiscal accounting income. 42080011000000 Fiscal loss before loss in alienation of shares. 42080012000000 Fiscal profit before loss in alienation of shares. 42080013000000 Loss in alienation of shares. 42080014000000 Fiscal loss before PTU paid in the fiscal year. 42080015000000 Fiscal profit before PTU paid in the fiscal year. Plus or minus: 42080016000000 PTU paid in the fiscal year. 42080017000000 Fiscal loss of the fiscal year. 42080018000000 Fiscal profit of the fiscal year. 42080019000000 Additional deduction for the promotion of first employment in the fiscal year (for the purposes of article ninth fraction XXXVII of the transitory provisions of the LISR for 2014). 42080020000000 Amortization of losses from previous fiscal years. 42080021000000 Fiscal result. Non-accounting fiscal income 42080022000000 Annual adjustment for accumulative inflation. 42080023000000 Fiscal profit in alienation of shares and/or intangibles. 42080024000000 Fiscal profit by capital reimbursement. 42080025000000 Fiscal profit in alienation of fixed asset. 42080026000000 Fiscal profit in trusts. 42080027000000 Transfer pricing adjustment. 42080028000000 Result by liquidation of cash derivative operations. 42080029000000 Result by liquidation of in-kind derivative operations. 42080030000000 Result by currency purchase and sale. 42080031000000 Other non-accounting fiscal income. 42080032000000 Total of non-accounting fiscal income.

Monday, January 29, 2024 OFFICIAL GAZETTE 639 Non-fiscal accounting deductions 42080033000000 Income Tax. 42080034000000 Uncollectible accounts. 42080035000000 Depreciations. 42080036000000 Amortizations. 42080037000000 Accounting loss in alienation of shares and/or intangibles. 42080038000000 Accounting loss in alienation of securities. 42080039000000 Accounting loss in sale of fixed asset. 42080040000000 Interest to individuals not paid at the end of the fiscal year. 42080041000000 Non-deductible estimate for write-down of values. 42080042000000 Accounting loss in trusts. 42080043000000 Accounting loss in joint venture. 42080044000000 Concepts not deductible for ISR. 42080045000000 Other concepts not deductible for ISR. 42080046000000 Proportion of payments that are exempt income for the worker. 42080047000000 Non-deductible operations with related parties. 42080048000000 Other non-accounting fiscal deductions. 42080049000000 Total of non-fiscal accounting deductions. The non-deductible items are accounted for in: 42080050000000 Other expenses. 42080051000000 Interest expenses. Accounting depreciation is integrated by: 42080052000000 Depreciations and amortizations. Non-accounting fiscal deductions 42080053000000 Deductible annual adjustment for inflation. 42080054000000 Fiscal loss in alienation of shares and/or intangibles. 42080055000000 Fiscal depreciation. 42080056000000 Fiscal incentive for immediate deduction of investments. 42080057000000 Fiscal amortization. 42080058000000 Charges to provisions. 42080059000000 Charges to estimates. 42080060000000 Fees and rents of individuals that did not affect the result of the previous fiscal year paid in this. 42080061000000 Fiscal loss in trusts. 42080062000000 Additional deduction for donation of basic goods for human subsistence (for the purposes of article 1.3. Of the Decree published in the Official Gazette of the Federation on December 26 of 2013). 42080063000000 Deduction of the additional amount of 25% of the salary (for the purposes of article 1.5. Of the Decree published in the DOF on December 26 of 2013 and article 186 of the LISR). 42080064000000 Fiscal incentive for hiring persons with disabilities and/or elderly. 42080065000000 Deduction of Income Tax withheld from persons with disabilities and/or elderly.

640 OFFICIAL GAZETTE Monday, January 29, 2024 42080066000000 Transfer pricing adjustment. 42080067000000 Net interest from previous fiscal years. 42080068000000 Net interest of the fiscal year. 42080069000000 Other non-accounting fiscal deductions. 42080070000000 Total of non-accounting fiscal deductions. Non-fiscal accounting income 42080071000000 Dividends collected in cash. 42080072000000 Accounting profit in alienation of shares and/or intangibles. 42080073000000 Accounting profit in alienation of fixed asset. 42080074000000 Cancellation of estimates. 42080075000000 Cancellation of provisions. 42080076000000 Accounting profit in trusts. 42080077000000 Accounting profit in joint venture. 42080078000000 Balances in favor of taxes and their update. 42080079000000 Recovery of credit portfolio. 42080080000000 Other non-fiscal accounting income. 42080081000000 Total of non-fiscal accounting income. This appendix consists of 16 columns and is divided into four parts. Part I Index Concept Data to provide 9.- Financial derivative operations For the fiscal year ended December 31, 2023 Number of fiscal identification or RFC Country of residence (Numbers in pesos) Note: Only capture the information of this appendix when it has been noted if in the concept "42D066000", of the appendix of general data. Name of the counterparty 42090000000000 (specify). 42090001000000 Total. Part II Data to provide Number of contracts celebrated Concept of financial derivative operations (for the purposes of article 16-CFF) Type of financial derivative operations (for the purposes of article 20 of the LISR) Sum of notionals

Monday, January 29, 2024 OFFICIAL GAZETTE 641 Part III Data to provide Type of market Name of the market Percentage of liquidation in cash Percentage of liquidation in kind Part IV Data to provide Profit by counterparty Loss by counterparty Net effect Proportion that represents of accumulative income and/or authorized deductions This appendix consists of 11 columns and is divided into three parts. Part I Index Concept Data to provide 10.- Permanent investments in subsidiaries, associates and affiliates residents in the abroad and in Mexico For the fiscal year ended December 31 of 2023 Number of fiscal identification Country of fiscal residence of the entity Percentage of participation in the capital of the entity (Numbers in pesos) Note: Only capture the information of this appendix when it has been noted if in the concept "42D067000", of the appendix of general data. Name, denomination or trade name of foreign subsidiaries, associates or affiliates 42100000000000 (specify). 42100001000000 Total. Name, denomination or trade name of the subsidiary, associate or affiliate in Mexico 42100002000000 (specify). 42100003000000 Total. Part II Data to provide Amount of the investment Amount of profits (losses) of previous fiscal years in the percentage of participation Payment method (fund transfer, capitalization of credits or debts, etc.)

642 OFFICIAL GAZETTE Monday, January 29, 2024 Part III Data to provide Amount of profit (loss) of the fiscal year in the percentage of participation Value of the investment Date on which the capital contribution was made to its subsidiary This appendix consists of 15 columns and is divided into four parts. Part I Index Concept Data to provide 11.- Partners or shareholders who had shares or social parts For the fiscal year ended December 31 of 2023 Number of fiscal identification or RFC Country of residence for fiscal purposes (Numbers in pesos) Name, denomination or trade name of the partner or shareholder 42110000000000 (specify). 42110001000000 Total. Part II Data to provide Percentage of participation of the partner or shareholder in the fiscal year Period of holding of the Period of holding to Amount of Contributions that are not Share Premium Part III Data to provide Amount of capital withdrawals Amount of loans made Amount of loans received Percentage of agreed interest rate in case of loans received Part IV Data to provide Destination of the loan Amount of share premium Payment method (transfer of funds, capitalization of credits or debts, etc.)

Monday, January 29, 2024 OFFICIAL GAZETTE 643 This appendix consists of 14 columns and is divided into three parts. Part I Index Concept Data to provide 12.- Operations with related parties For the fiscal year ended December 31 of 2023 Number of fiscal identification or RFC Type of operation (numbers in pesos) Note: Only capture the information of this appendix when it has been noted if in the concept "42D031000", of the appendix of general data. Income Tax Denomination or trade name of the related party Accumulative income 42120000000000 (specify). 42120001000000 Total of accumulative income. Authorized deductions 42120002000000 (specify). 42120003000000 Total of authorized deductions. Part II Data to provide In case that in the column "type of operation" you have selected any of the concepts of "other income" or "other payments" specify the concept Country of residence Value of the operation and/or investment for fiscal purposes (even with value zero) Transfer pricing method applied Part III Data to provide The operation involves unique and valuable contributions (yes or no) in case yes, indicate in the appendix called additional information, of which unique and valuable contributions are involved The operation involves unique and valuable contributions (yes or no) Amount of fiscal adjustment of the contributor so that the operation is considered agreed as with independent parties in comparable operations

644 OFFICIAL GAZETTE Monday, January 29, 2024 Part IV Data to be provided Values of acts or activities for VAT, or of creditable VAT (deductions) were modified as a consequence of a transfer pricing adjustment (rule 3.9.1.2. section B, of the 2023 RMF) (yes or no) Indicate if you benefited from treaties to avoid double taxation (yes, no, n/a) Modified Amount Index Concept Data to be provided 13.- Taxpayer information regarding their operations with related parties For the fiscal year ended December 31, 2023 Note: Information from this annex is only captured when it has been noted in concept 42D031000, of the general data annex. Business knowledge, general information What is (are) the predominant activity (activities) of the taxpayer: 42130000000000 Granting of temporary use or enjoyment of goods. 42130001000000 Services. 42130002000000 Others (specify). 42130003000000 The taxpayer is the owner of the assets used to carry out their predominant activity, which are registered in their accounting. 42130004000000 The taxpayer owns or uses intangible assets which are registered in their accounting. Specify the five main intangible assets used by the taxpayer (see appendix VIII) that are registered in their accounting. 42130005000000 Field 1. 42130006000000 Field 2. 42130007000000 Field 3. 42130008000000 Field 4. 42130009000000 Field 5. 42130010000000 Amount of the royalty for the use of intangible assets. Specify the five main intangible assets for which the use or enjoyment is granted (see appendix VIII). 42130011000000 Field 1. 42130012000000 Field 2. 42130013000000 Field 3. 42130014000000 Field 4. 42130015000000 Field 5.

Monday, January 29, 2024 OFFICIAL GAZETTE 645 42130016000000 Amount of the royalty for which the use of intangible assets is granted. Specify the five main intangible assets of which it is owner and which it has registered in its accounting (see appendix VIII). 42130017000000 Field 1. 42130018000000 Field 2. 42130019000000 Field 3. 42130020000000 Field 4. 42130021000000 Field 5. 42130022000000 Value of the intangible asset registered in its accounting. 42130023000000 The taxpayer obtained an advance pricing agreement (APA) applicable to the fiscal year. 42130024000000 Number of official letter. 42130025000000 Date of the official letter. 42130026000000 Indicate if an advance pricing agreement (APA) applicable to the fiscal year is in process. 42130027000000 Date of submission of the application. 42130028000000 The taxpayer obtained any favorable resolution from the SAT involving transactions with related parties. 42130029000000 Number of official letter. 42130030000000 Date of the official letter. 42130031000000 It deducted in the exercise depreciation or amortizations coming from operations with related parties carried out in previous exercises. 42130032000000 The taxpayer has the supporting documentation referred to in article 76, fraction IX of the LISR (transfer pricing study(ies)). 42130033000000 The taxpayer submitted its informational declaration for its operations with related parties (for the purposes of article 76, fraction X of the LISR). 42130034000000 Date of submission (last submitted). 42130035000000 The taxpayer has documentary evidence demonstrating compliance with what is established in article 76, fraction XII of the LISR for its operations with related parties. RFC of the persons who prepared the information and documentation that demonstrates compliance with what is disposed by article 76, fractions IX and XII of the LISR, or who advised in its formulation. Preparers 42130036000000 RFC or tax identification number 1. 42130037000000 RFC or tax identification number 2. 42130038000000 RFC or tax identification number 3. Advisors 42130039000000 RFC or tax identification number 1. 42130040000000 RFC or tax identification number 2. 42130041000000 RFC or tax identification number 3.

646 OFFICIAL GAZETTE Monday, January 29, 2024 RFC of the persons who advised tax-wise in terms of title VI of the CFF Tax advisors 42130042000000 RFC or tax identification number 1. 42130043000000 RFC or tax identification number 2. 42130044000000 RFC or tax identification number 3. Obligations in matters of transfer pricing 42130045000000 The figures reported in the informational declaration of operations with related parties are consistent with those stated in the transfer pricing studies (supporting documentation) (for the purposes of article 76, fractions IX and X of the LISR). 42130046000000 In case of discrepancy, specify: 42130047000000 The figures reported in the informational declaration (for the purposes of article 76, fraction X of the LISR) are consistent with those stated in annex 12 of the audit report, both referring to operations with related parties. 42130048000000 In case of discrepancy, specify: 42130049000000 The figures reported for operations with related parties in the documentary evidence that demonstrates compliance with what is established in article 76, fraction XII of the LISR are consistent with those stated in annex 12 of the audit report. 42130050000000 In case of discrepancy, specify: 42130051000000 In some of the transactions analyzed in the various transfer pricing documentation of the taxpayer, the related party resident abroad was chosen as the examined party. 42130052000000 Indicate the transactions carried out. 42130053000000 Amount of the transactions. 42130054000000 The taxpayer has in its possession all the financial and tax information of the related party that is necessary to corroborate the analysis and conclusions of the transfer pricing documentation where said related party was chosen as the party to be examined. Transfer pricing adjustments 42130055000000 Did you make any adjustment in matters of transfer pricing so that the prices, amounts of consideration or profit margins of the operations carried out with related parties are considered as agreed as they would be with or between independent parties in comparable operations. Note: in case that annex 12 presents information in the column "amount of taxpayer's tax adjustment so that the operation is considered agreed as with independent parties in comparable operations" answer the following (non-accounting tax effects): 42130056000000 The amount of the increase in accumulative income for purposes of the LISR. 42130057000000 The amount of the increase in authorized deductions for purposes of the LISR, even by decreasing income. 42130058000000 The amount of the increase in authorized deductions for purposes of the LISR.

Monday, January 29, 2024 OFFICIAL GAZETTE 647 42130059000000 Increased amount in the declarations presented for the fiscal year for taxes withheld on payments abroad, as a consequence of transfer pricing adjustments. 42130060000000 Decreased amount in the declarations presented for the fiscal year for creditable VAT, as a consequence of transfer pricing adjustments. 42130061000000 There is supporting documentation that substantiates the real adjustments made. 42130062000000 Modified the values of acts or activities for IEPS or of creditable IEPS (deductions) as a consequence of a transfer pricing adjustment (rule 3.9.1.2. Section B, of the 2023 RMF). 42130063000000 Indicate modified amount of acts or activities. (RMF). 42130064000000 Indicate modified amount of creditable IEPS. (RMF). 42130065000000 Complied with the requirements established in the current RMF to consider a transfer pricing adjustment that increased its deductions as deductible. 42130066000000 In the case of voluntary adjustments, it presented notice for the modification of authorized deductions indicated in the RMF. Interest with related parties considered as dividends 42130067000000 The taxpayer considered accrued interest as dividends according to what is provided in article 11, fraction II of the LISR. 42130068000000 Amount of the interest considered as dividends. Deductible and non-deductible expenses 42130069000000 It deducted expenses with related parties referred to in the third and antepenultimate paragraphs of fraction XXIII of article 28 of the LISR. Note: in case of affirmative answer to the previous index, indicate in the annex called additional information with what documentation it has to prove that its deductions are not structured agreements or hybrid mechanisms. 42130070000000 Indicate the amount of the deduction made. 42130071000000 It considered as non-deductible expenses with related parties referred to in fraction XXIII of article 28 of the LISR. 42130072000000 Indicate the amount of the expense considered as non-deductible. 42130073000000 It deducted expenses with related parties referred to in the second paragraph of fraction XXIX of article 28 of the LISR. 42130074000000 Indicate the amount of the deduction made. 42130075000000 It considered as non-deductible expenses with related parties referred to in article 28, first paragraph, fraction XXIX of the LISR. 42130076000000 Indicate the amount of the expense considered as non-deductible. 42130077000000 It considered as non-deductible interest referred to in article 28, fraction XXXII of the LISR. Expenses for reimbursements (at cost) 42130078000000 It deducted expenses with related parties for reimbursements at cost. In case of affirmative answer. 42130079000000 It has all the supporting documentation, on the one hand, of its related party and, on the other hand, with the documentation issued by third parties independent of the related party with which it can be demonstrated that it is a reimbursement at cost.

648 OFFICIAL GAZETTE Monday, January 29, 2024 Prorated expenses 42130080000000 It deducted expenses with related parties carried out in the foreign country on a prorated basis. 42130081000000 Indicate the amount of the deduction of expenses carried out in the foreign country on a prorated basis. 42130082000000 Quantify the benefit received or expected to be received from the prorated expense. 42130083000000 Complied with what is stated in rule 3.3.1.27. of the RMF for 2023. Gains and/or losses from alienation of shares 42130084000000 It obtained fiscal gain and/or loss when carrying out an operation of alienation of shares with and among related parties. Note: in case of affirmative answer, indicate in the annex called additional information the business reason to alienate the shares. 42130085000000 Indicate the value of the alienation price of the share package alienated. 42130086000000 Indicate the proven acquisition cost of the share package alienated. 42130087000000 Name of the issuer. 42130088000000 RFC or tax ID of the issuer. 42130089000000 Indicate the equity capital of the issuer. 42130090000000 Name of the acquirer. 42130091000000 RFC or tax ID of the acquirer. 42130092000000 It submitted to the tax authorities the study on the determination of the sale price of the shares in terms of articles 179 and 180 of the LISR with the elements contained in subsection e) of fraction I of article 179 of the LISR (second paragraph of subsection b) corresponding in turn to the fourth paragraph of fraction XVII of article 28 of the LISR). 42130093000000 Date of submission to the tax authorities of the study on the determination of the sale price of the shares. 42130094000000 Tax authority in which it was presented. 42130095000000 Mention the business reason to alienate the shares. 42130096000000 Mention if it carried out the valuation of the alienation carried out. 42130097000000 The taxpayer has the supporting documentation of the valuation of the alienation carried out. In case of affirmative answer to the previous index, indicate RFC and name of the appraiser: 42130098000000 Name of the expert. 42130099000000 RFC: Financial derivative operations with related parties 42130100000000 It accumulated income from financial derivative operations. 42130101000000 Indicate the amount of the corresponding accumulation. 42130102000000 It made deductions related to financial derivative operations. 42130103000000 Indicate the amount of the corresponding deduction. 42130104000000 It obtained losses in financial derivative operations with related parties in terms of article 28, fraction XIX of the LISR. 42130105000000 Indicate the corresponding amount.

Monday, January 29, 2024 OFFICIAL GAZETTE 649 42130106000000 It made payments of initial amounts for the right to acquire or sell, goods, currencies, shares or other securities that did not trade on recognized markets as referred to in article 28, fraction XXIV of the LISR. 42130107000000 Indicate the corresponding amount. Insufficient capitalization: 42130108000000 It determined non-deductible interest according to what is provided in article 28, fraction XXVII of the LISR. 42130109000000 Average annual balance of all the taxpayer's debts that accrued interest payable, determined in terms of article 28, fraction XXVII of the LISR. 42130110000000 Equity capital at the beginning of the exercise determined in terms of article 28, fraction XXVII of the LISR. 42130111000000 Equity capital at the end of the exercise determined in terms of article 28, fraction XXVII of the LISR. 42130112000000 Average equity capital. 42130113000000 Average equity capital divided by three. 42130114000000 Average annual balance of the taxpayer's debts contracted with related parties resident abroad, determined in terms of article 28, fraction XXVII of the LISR. 42130115000000 Non-deductible interest determined in terms of article 28, fraction XXVII of the LISR. 42130116000000 It opted to consider as equity capital of the exercise the initial and final balances of the exercise of its capital contribution accounts, net fiscal profit and reinvested net fiscal profit. Corresponding adjustments 42130117000000 It made during the fiscal year (in the own exercise subject to review or for purposes of previous exercises) any adjustment in matters of transfer pricing as a consequence of applying what is stated in the transfer pricing documentation of any related party resident abroad. 42130118000000 In case of affirmative answer, indicate the amount of the same. 42130119000000 The adjusted fiscal year (1). 42130120000000 The adjusted fiscal year (2). 42130121000000 The adjusted fiscal year (3). 42130122000000 It carried out corresponding adjustments in matters of transfer pricing during the fiscal year (in the own exercise subject to review or for purposes of previous exercises) without complying with what is established in article 184 of the LISR. 42130123000000 In case of affirmative answer, indicate the amount of the same. 42130124000000 The adjusted fiscal year (1). 42130125000000 The adjusted fiscal year (2). 42130126000000 The adjusted fiscal year (3). 42130127000000 It carried out corresponding adjustments in matters of transfer pricing during the fiscal year (in the own exercise subject to review or for purposes of previous exercises) as a consequence of operations with related parties resident in countries with which Mexico has not celebrated international treaties in fiscal matters and carried out by the authorities of said countries. 42130128000000 In case of affirmative answer, indicate the amount of the same. 42130129000000 The adjusted fiscal year (1). 42130130000000 The adjusted fiscal year (2). 42130131000000 The adjusted fiscal year (3).

650 OFFICIAL GAZETTE Monday, January 29, 2024 Article 76-A of the LISR (2023) 42130132000000 It is obliged to present the informational declaration provided in fraction I (master file of related parties). 42130133000000 It is obliged to present the informational declaration provided in fraction II (local file of related parties). 42130134000000 It is obliged to present the informational declaration provided in fraction III (country by country). In case of affirmative answer in this last case, specify the condition of obligation: 42130135000000 By being a multinational controlling legal person (fraction III, subsection a)). 42130136000000 By being designated (fraction III, subsection b)). It has knowledge if the multinational controlling legal person to which its company belongs, is obliged to present directly or through any designated, the following informational declarations of related parties: 42130137000000 Obligation to present the master declaration. 42130138000000 Obligation to present the country by country declaration. Annual informational declarations of related parties of 2022 presented in 2023 (for the purposes of article 76-A of the LISR) 42130139000000 It presented on time and in due form the informational declaration of the master file of the multinational corporate group of the fiscal year of 2022. 42130140000000 Date of submission (last submitted). 42130141000000 It presented on time and in due form the informational declaration of the local file of related parties of the fiscal year of 2022. 42130142000000 Date of preparation of the information and transfer pricing documentation associated with the declaration. 42130143000000 Date of submission (last submitted). 42130144000000 It presented on time and in due form the informational declaration of the country by country file of the multinational corporate group of the fiscal year of 2022. 42130145000000 Date of submission (last submitted). Decree of tax incentives northern border region 42130146000000 It carried out operations with taxpayers who are in the northern border region. 42130147000000 Amount of accumulative income with related parties generated within the municipalities of the northern border region. 42130148000000 Amount of accumulative income with related parties that are within the municipalities of the northern border region. 42130149000000 Amount of deductions with related parties generated within the municipalities of the northern border region. 42130150000000 Amount of deductions with related parties that are within the municipalities of the northern border region. 42130151000000 It presented the informational declaration for its operations with related parties (For the purposes of article 76, fraction X of the LISR, annex 9 of the DIM) including operations with related parties resident in national territory as contemplated in tax procedure 5/DEC-12.

Monday, January 29, 2024 OFFICIAL GAZETTE 651 Non-binding criteria 42130152000000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria in matters of transfer pricing of fiscal and customs provisions. 42130153000000 Specify the number(s) of criterion(ies). Decree of tax incentives southern border region 42130154000000 It carried out operations with taxpayers who are in the southern border region. 42130155000000 Amount of accumulative income with related parties generated within the municipalities of the southern border region. 42130156000000 Amount of accumulative income with related parties that are within the municipalities of the southern border region. 42130157000000 Amount of deductions with related parties generated within the municipalities of the southern border region. 42130158000000 Amount of deductions with related parties that are within the municipalities of the southern border region. 42130159000000 It presented the informational declaration for its operations with related parties (For the purposes of article 76, fraction X of the LISR, annex 9 of the DIM) including operations with related parties resident in national territory as contemplated in tax procedure 5/DEC-12. Index Concept Data to be provided 14.- Informative data For the fiscal year ended December 31, 2023 Amount (Figures in pesos) Informative data of the taxpayer 42140000000000 It is authorized for notification through tax mailbox. Informative data of the taxpayer as legal representative 42140001000000 It is a partner or shareholder of some taxpayers it represents. 42140002000000 Number of entities in which it participates as legal representative. Indicate the five main RFC of the person(s) moral(s) in which it participates as legal representative: 42140003000000 RFC 1: 42140004000000 RFC 2: 42140005000000 RFC 3: 42140006000000 RFC 4: 42140007000000 RFC 5: 42140008000000 It is legal representative of a resident abroad without permanent establishment in national territory.

652 OFFICIAL GAZETTE Monday, January 29, 2024

Indicate the five main names or corporate names of residents abroad: 42140009000000 Name 1. 42140010000000 Name 2. 42140011000000 Name 3. 42140012000000 Name 4. 42140013000000 Name 5.

Worker participation in profits 42140014000000 PTU generated during the fiscal year. 42140015000000 PTU not collected in the previous fiscal year. 42140016000000 PTU paid during the fiscal year. 42140017000000 Taxable income base for PTU.

Figures at the end of the fiscal year Income Tax 42140018000000 Authorized deductions for Income Tax purposes. 42140019000000 Profit coefficient to be applied in the following fiscal year. 42140020000000 Income from dividends from persons resident in the country. 42140021000000 Income from dividends from persons resident abroad. 42140022000000 Income from distributed dividends that do not come from CUFIN or reinvested CUFIN. 42140023000000 Accumulable income from the gain realized resulting from a merger. 42140024000000 Accumulable income from the gain realized resulting from a spin-off. 42140025000000 Accumulable income from the gain realized resulting from capital reductions of companies resident abroad in which the taxpayer is a partner or shareholder. 42140026000000 Accumulable income from the gain realized resulting from liquidation of companies resident abroad in which the taxpayer is a partner or shareholder. 42140027000000 Deductible loss resulting from a merger. 42140028000000 Deductible loss resulting from a spin-off. 42140029000000 Deductible loss resulting from capital reduction. 42140030000000 Deductible loss resulting from liquidation of companies. 42140031000000 Dividends paid originating from CUFIN and CUFINRE. 42140032000000 Dividends paid not originating from CUFIN or CUFINRE. 42140033000000 Total accumulable income. 42140034000000 Total accumulable income obtained in the northern border region in the previous fiscal year. 42140035000000 CUFIN balance determined in accordance with the fifth paragraph of article 77 of the LISR. 42140036000000 Total amount of payments that are exempt income for the worker. 42140037000000 Amount deductible at 47% (payments that are exempt income for the worker). 42140038000000 Amount deductible at 53% (payments that are exempt income for the worker).

Monday, January 29, 2024 OFFICIAL GAZETTE 653

Accounts and documents receivable and payable in foreign currency Accounts and documents receivable in foreign currency 42140039000000 Balance of accounts and documents receivable originated in foreign currency (pesos). Indicate the three main types of currency: 42140040000000 Field 1. 42140041000000 Field 2. 42140042000000 Field 3. Indicate the three most important concepts that originated the balance: 42140043000000 (specify). 42140044000000 (specify). 42140045000000 (specify). 42140046000000 Indicate the amount of accounts and documents receivable in foreign currency that originate from transactions with related parties.

Accounts and documents payable in foreign currency 42140047000000 Balance of accounts and documents payable originated in foreign currency (pesos). Indicate the three main types of currency: 42140048000000 Field 1. 42140049000000 Field 2. 42140050000000 Field 3. Indicate the three most important concepts that originated the balance: 42140051000000 (specify). 42140052000000 (specify). 42140053000000 (specify). 42140054000000 Indicate the amount of accounts and documents payable in foreign currency that originate from transactions with related parties.

Net fiscal profit account fiscal years 2014 to 2023 42140055000000 Updated initial CUFIN balance. Plus: 42140056000000 Fiscal result of the fiscal year. Less: 42140057000000 ISR (for the purposes of article 9, first paragraph LISR). 42140058000000 Non-deductible items, except provisions and reserves (for the purposes of article 28, fractions VIII and IX LISR). 42140059000000 Worker participation in company profits paid during the fiscal year (for the purposes of article 9, fraction I LISR). 42140060000000 Effect of Income Tax paid abroad for dividend payments to the taxpayer (for the purposes of article 77, fourth paragraph of the LISR).

654 OFFICIAL GAZETTE Monday, January 29, 2024

Equals: 42140061000000 Positive result. 42140062000000 Negative result (difference referred to in article 77, fifth paragraph of the LISR). Plus: 42140063000000 Updated initial CUFIN balance. Plus: 42140064000000 Dividends collected. Less: 42140065000000 Dividends paid. Other concepts specify: 42140066000000 (specify). 42140067000000 (specify). 42140068000000 (specify). 42140069000000 (specify). 42140070000000 (specify). 42140071000000 Total CUFIN balance at the end of the current fiscal year updated from fiscal years 2014 to 2023. 42140072000000 Net fiscal profit account balance.- CUFIN northern border region of fiscal year 2023. 42140073000000 Net fiscal profit account balance.- CUFIN southern border region of fiscal year 2023.

Net fiscal profit account fiscal years 2001 to 2013 42140074000000 Updated initial CUFIN balance. Plus: 42140075000000 Dividends collected. Less: 42140076000000 Dividends paid. Plus: 42140077000000 Inflation adjustment. Other concepts. Specify 42140078000000 (specify). 42140079000000 (specify). 42140080000000 (specify). 42140081000000 (specify). 42140082000000 (specify). 42140083000000 Total CUFIN balance at the end of the fiscal year updated from fiscal years 2001 to 2013.

Net fiscal profit account fiscal years prior to 2000 42140084000000 Updated initial CUFIN balance. Plus: 42140085000000 Dividends collected.

Monday, January 29, 2024 OFFICIAL GAZETTE 655

Less: 42140086000000 Dividends paid. Plus: 42140087000000 Inflation adjustment. 42140088000000 Total CUFIN balance at the end of the fiscal year updated from fiscal years prior to 2000.

Reinvested net fiscal profit account 42140089000000 Updated initial CUFINRE balance. 42140090000000 Dividends paid. Plus: 42140091000000 Inflation adjustment. Other concepts. Specify 42140092000000 (specify). 42140093000000 (specify). 42140094000000 (specify). 42140095000000 (specify). 42140096000000 (specify). 42140097000000 Total CUFINRE balance at the end of the fiscal year updated.

Updated balances (Income Tax) at the end of the fiscal year of: 42140098000000 Net fiscal profit account. 42140099000000 Reinvested net fiscal profit account. 42140100000000 Net fiscal profit account for investment in renewable energy. 42140101000000 Contribution capital account. 42140102000000 Asset Tax to be recovered from 10 years prior. 42140103000000 Fiscal losses from previous fiscal years.

Foreign trade 42140104000000 Declared customs value of definitive imports. 42140105000000 Declared customs value of definitive exports.

Value Added Tax 42140106000000 VAT paid at customs during the fiscal year. 42140107000000 VAT charged by importation of acquired intangible goods. 42140108000000 VAT charged by importation of the use or enjoyment of intangible goods. 42140109000000 VAT charged by importation of services. 42140110000000 Creditable VAT for interest. 42140111000000 VAT credited for the importation of acquired intangible goods. 42140112000000 VAT credited for the importation of the use or enjoyment of intangible goods. 42140113000000 VAT credited for the importation of services. 42140114000000 Value of taxable acts or activities at the 8% rate.

656 OFFICIAL GAZETTE Monday, January 29, 2024

42140115000000 Total VAT for acts or activities paid at the 8% rate. 42140116000000 Value of non-taxable acts or activities. 42140117000000 Value of exempt acts or activities.

Special Tax on Production and Services 42140118000000 IEPS paid at customs during the fiscal year. 42140119000000 Biodiesel and its mixtures referred to in fraction I of section A, of article 16 of the LIF 2023. 42140120000000 Biodiesel and its mixtures referred to in fraction IV of section A, of article 16 of the LIF 2023.

Consolidated financial information 42140121000000 It is a controlling entity in terms of the financial information standard applied by the taxpayer. Note: in case of an affirmative response to the above index, information must be provided in the following two indices: 42140122000000 Total consolidated sales or net income determined in accordance with the financial information standard applied by the taxpayer. 42140123000000 It has subsidiaries in terms of the financial information standard applied by the taxpayer abroad, or permanent establishments resident or located abroad.

Decree on fiscal incentives northern border region Income Tax Exclusive income of northern border region (for the purposes of articles two and three of the Decree) 42140124000000 Total income obtained by the taxpayer in the northern border region. Less: 42140125000000 Income from the sale of intangible goods in the northern border region. Less: 42140126000000 Income corresponding to digital commerce in the northern border region. Less: 42140127000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries in terms of the Federal Labor Law. Equals: 42140128000000 Total income obtained by the taxpayer in the northern border region excluding the sale of intangible goods and those corresponding to digital commerce. Between: 42140129000000 Total income obtained by the taxpayer. Equals: 42140130000000 Proportion (expressed as a percentage) that the total income of the northern border region represents, of the total income of the taxpayer obtained in the fiscal year.

Monday, January 29, 2024 OFFICIAL GAZETTE 657

Taxpayers who have their tax domicile outside the northern border region, but have a branch, agency or any other establishment within it (for the purposes of article five, first paragraph of the Decree) 42140131000000 Obtained income corresponding to the branch, agency or any other establishment located in the northern border region. In case of an affirmative response to the above index, you must fill out the indices of the following block, understanding that they refer to those of the branch, agency or any other establishment located in the northern border region. 42140132000000 Income corresponding to the branch, agency or any other establishment located in the northern border region. Less: 42140133000000 Income from the sale of intangible goods in the northern border region. Less: 42140134000000 Income corresponding to digital commerce in the northern border region. Less: 42140135000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries in terms of the Federal Labor Law. Equals: 42140136000000 Total income obtained by the taxpayer in the northern border region excluding the sale of intangible goods and those corresponding to digital commerce or personnel supply. Between: 42140137000000 Total income obtained by the taxpayer. Equals: 42140138000000 Proportion (expressed as a percentage) that the income of the northern border region represents, of the total income of the taxpayer obtained in the fiscal year.

Taxpayers who have their tax domicile in the northern border region, but have branches, agencies or any other establishment outside it (for the purposes of article five, second paragraph of the Decree) 42140139000000 Obtained income corresponding to the branch, agency or any other establishment located outside the northern border region. In case of an affirmative response to the above index, you must fill out the indices of the following block, understanding that they refer to the tax domicile located in the northern border region. 42140140000000 Income corresponding to the tax domicile located in the northern border region. Less: 42140141000000 Income from the sale of intangible goods in the northern border region.

658 OFFICIAL GAZETTE Monday, January 29, 2024

Less: 42140142000000 Income corresponding to digital commerce in the northern border region. Less: 42140143000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries in terms of the Federal Labor Law. Equals: 42140144000000 Total income obtained by the taxpayer in the northern border region excluding the sale of intangible goods and those corresponding to digital commerce or personnel supply. Between: 42140145000000 Total income obtained by the taxpayer. Equals: 42140146000000 Proportion (expressed as a percentage) that the income of the tax domicile located in the northern border region represents, of the total income of the taxpayer obtained in the fiscal year.

Determination of the applicable tax credit 42140147000000 ISR charged in the fiscal year (concept "tax charged in the fiscal year" of the annual return, section "determination of ISR"). 42140148000000 Total income of the northern border region. Between: 42140149000000 Total income of the taxpayer obtained in the fiscal year. Equals: 42140150000000 Proportion (expressed as a percentage) that the income of the northern border region represents. 42140151000000 Result obtained from the operation of multiplying the ISR charged in the fiscal year index 42140147000000 by the proportion that the income of the northern border region represents index 42140150000000. 42140152000000 Applicable tax credit based on the above index (article two, first paragraph of the Decree on fiscal incentives northern border region).

Decree on fiscal incentives southern border region Income Tax Exclusive income of southern border region (for the purposes of articles two and three of the Decree) 42140153000000 Total income obtained by the taxpayer in the southern border region. Less: 42140154000000 Income from the sale of intangible goods in the southern border region. Less: 42140155000000 Income corresponding to digital commerce in the southern border region.

Monday, January 29, 2024 OFFICIAL GAZETTE 659

Less: 42140156000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries in terms of the Federal Labor Law. Equals: 42140157000000 Total income obtained by the taxpayer in the southern border region excluding the sale of intangible goods and those corresponding to digital commerce. Between: 42140158000000 Total income obtained by the taxpayer. Equals: 42140159000000 Proportion (expressed as a percentage) that the total income of the southern border region represents, of the total income of the taxpayer obtained in the fiscal year.

Taxpayers who have their tax domicile outside the southern border region, but have a branch, agency or any other establishment within it (for the purposes of article four, first paragraph of the Decree) 42140160000000 Obtained income corresponding to the branch, agency or any other establishment located in the southern border region. In case of an affirmative response to the above index, you must fill out the indices of the following block, understanding that they refer to those of the branch, agency or any other establishment located in the southern border region. 42140161000000 Income corresponding to the branch, agency or any other establishment located in the southern border region. Less: 42140162000000 Income from the sale of intangible goods in the southern border region. Less: 42140163000000 Income corresponding to digital commerce in the southern border region. Less: 42140164000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries in terms of the Federal Labor Law. Equals: 42140165000000 Total income obtained by the taxpayer in the southern border region excluding the sale of intangible goods and those corresponding to digital commerce or personnel supply. Between: 42140166000000 Total income obtained by the taxpayer. Equals: 42140167000000 Proportion (expressed as a percentage) that the income of the southern border region represents, of the total income of the taxpayer obtained in the fiscal year.

660 OFFICIAL GAZETTE Monday, January 29, 2024

Taxpayers who have their tax domicile in the southern border region, but have branches, agencies or any other establishment outside it (for the purposes of article four, third paragraph of the Decree) 42140168000000 Obtained income corresponding to the branch, agency or any other establishment located outside the southern border region. In case of an affirmative response to the above index, you must fill out the indices of the following block, understanding that they refer to the tax domicile located in the southern border region. 42140169000000 Income corresponding to the tax domicile located in the southern border region. Less: 42140170000000 Income from the sale of intangible goods in the southern border region. Less: 42140171000000 Income corresponding to digital commerce in the southern border region. Less: 42140172000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries in terms of the Federal Labor Law. Equals: 42140173000000 Total income obtained by the taxpayer in the southern border region excluding the sale of intangible goods and those corresponding to digital commerce or personnel supply. Between: 42140174000000 Total income obtained by the taxpayer. Equals: 42140175000000 Proportion (expressed as a percentage) that the income of the tax domicile located in the southern border region represents, of the total income of the taxpayer obtained in the fiscal year.

Determination of the applicable tax credit 42140176000000 ISR charged in the fiscal year (concept "tax charged in the fiscal year" of the annual return, section "determination of ISR"). 42140177000000 Total income of the southern border region. Between: 42140178000000 Total income of the taxpayer obtained in the fiscal year. Equals: 42140179000000 Proportion (expressed as a percentage) that the income of the southern border region represents. 42140180000000 Result obtained from the operation of multiplying the ISR charged in the fiscal year index 42140176000000 by the proportion that the income of the southern border region represents index 42140179000000. 42140181000000 Applicable tax credit based on the above index (first paragraph, article two of the Decree on fiscal incentives southern border region).

Monday, January 29, 2024 OFFICIAL GAZETTE 661

Alienation of shares 42140182000000 Did you alienate shares. 42140183000000 Date of the operation. 42140184000000 Type of alienation. 42140185000000 Others (specify). 42140186000000 Name of the issuing company of the alienated shares. 42140187000000 Country of tax residence of the issuer. 42140188000000 RFC or id. 42140189000000 Number of shares alienated. 4214019000000 Indicate if you obtained the benefit of treaties to avoid double taxation. 42140191000000 Sale price. 42140192000000 Fiscal cost of the shares. 42140193000000 Applied losses from alienation of shares. In case of an affirmative response indicate: 42140194000000 If at the end of the fiscal year in question, the taxpayer has pending fiscal losses from alienation of shares to apply. 42140195000000 Total amount of losses from alienation of shares at the end of the fiscal year. 42140196000000 Amount of the loss from alienation of shares determined. 42140197000000 Indicate if at the end of the fiscal year in question, the taxpayer has pending amounts to credit for ISR paid abroad in accordance with article 5 of the LISR. In case of an affirmative response indicate: 42140198000000 Pending amount to credit. 42140199000000 Concept for which Income Tax was paid abroad.

This annex consists of 15 columns and is divided into four parts. Part I Index Concept Data to provide 15.- Operations carried out with residents abroad For the fiscal year ended December 31, 2023 Tax identification number Type of operation (figures in pesos) Note: Information from this annex is only captured if it has been noted in concept 42D068000, of the general data annex. Income Tax Name or corporate name Accumulable income 42150000000000 (specify).

662 OFFICIAL GAZETTE Monday, January 29, 2024

42150001000000 Total accumulable income. Authorized deductions 42150002000000 (specify). 42150003000000 Total authorized deductions. Part II Data to provide In case that in the column "type of operation", you have selected any of the "other income" or "other payments" concepts, specify concept Country of residence Mexico has a broad information exchange agreement with the country of the previous column (yes or no) Amount of the operation Part III Data to provide Indicate if it is a related party (yes or no) Did you withhold and pay for this operation (yes or no) ISR rate for withholding determined By audit ISR Withheld Paid Part IV Data to provide Difference Applied the benefits of any treaty concluded by Mexico to avoid double taxation (yes or no)

This annex consists of 8 columns and is divided into two parts. Part I Index Concept Data to provide 16.- Investments For the fiscal year ended December 31, 2023 MOI at the start of the fiscal year Pending balance to deduct at the start of the fiscal year (figures in pesos) Fixed assets 42160000000000 Constructions. 42160001000000 Constructions in progress. 42160002000000 Properties considered historical. 42160003000000 Railways. 42160004000000 Furniture and office equipment. 42160005000000 Airplanes. 42160006000000 Vessels. 42160007000000 Transport equipment automobiles.

Monday, January 29, 2024 OFFICIAL GAZETTE 663 42160008000000 Transport equipment: automobiles with propulsion from rechargeable electric batteries and electric automobiles with internal combustion engines or hydrogen-powered. 42160009000000 Transport equipment: conventional bicycles, bicycles and motorcycles with propulsion from rechargeable electric batteries. 42160010000000 Transport equipment (others). 42160011000000 Fixed power supply equipment for electric vehicles. 42160012000000 Computing equipment. 42160013000000 Dies, punches, molds, matrices and tooling. 42160014000000 Telephone communications. 42160015000000 Satellite communications. 42160016000000 Land (acquisition cost). 42160017000000 Adaptation of facilities for people with disabilities. 42160018000000 Machinery and equipment for the generation of energy from renewable sources or from efficient electricity cogeneration systems. 42160019000000 Machinery and equipment. 42160020000000 Oil pipelines, gas pipelines, terminals, and storage tanks for hydrocarbons. 42160021000000 Investments made for exploration, secondary and enhanced recovery, and non-capitalizable maintenance (applicable to hydrocarbon taxpayers). 42160022000000 Investments made for the development and exploitation of oil or natural gas fields (applicable to hydrocarbon taxpayers). 42160023000000 Investments made in storage and transport infrastructure (applicable to hydrocarbon taxpayers). 42160024000000 Other fixed assets. 42160025000000 Sum of fixed assets. Deferred Expenses and Charges 42160026000000 Patents. 42160027000000 Registered trademarks. 42160028000000 Royalties. 42160029000000 Installation expenses. 42160030000000 Organization expenses. 42160031000000 Concessions. 42160032000000 Other deferred expenses and charges. 42160033000000 Sum of deferred expenses and charges. Expenditures in pre-operational periods 42160034000000 (specify). 42160035000000 Sum of pre-operational expenditures. 42160036000000 Total investments.

664 OFFICIAL GAZETTE Monday, January 29, 2024 Part II Data to provide Plus: MOI of acquisitions during the fiscal year Less: disposals and/or write-offs during the fiscal year Less: deduction in the fiscal year Less: immediate deduction in the fiscal year Balance pending to deduct at the end of the fiscal year This annex consists of 25 columns and is divided into six parts. Part I Index Concept Data to provide 17.- Loans For the fiscal year ended December 31, 2023 Tax identification number or RFC Outstanding loan balance as of December 31, 2022 (Amounts in pesos) Note: Information from this annex is only captured when it has been noted in concept 42D069000, of the general data annex. Name, denomination or corporate name of the foreign resident Related parties 42170000000000 (specify). 42170001000000 Total related parties. Unrelated parties 42170002000000 (specify). 42170003000000 Total unrelated parties. Name, denomination or corporate name of the resident in Mexico Related parties 42170004000000 (specify). 42170005000000 Total related parties. Unrelated parties 42170006000000 (specify). 42170007000000 Total unrelated parties.

Monday, January 29, 2024 OFFICIAL GAZETTE 665 Part II Data to provide Type of financing In case that in the "type of financing" column you selected the concept "other", specify concept: Was the effective beneficiary of the interest (yes or no) Creditor registration number of the foreign resident before the SAT valid during the audited fiscal year Country of residence for tax purposes Part III Data to provide Type of currency Interest rate denomination Interest rate percentage Total amount of interest paid and/or accrued ISR withholding rate Part IV Data to provide ISR withheld during the fiscal year Loan validity from Loan validity to Outstanding balance as of December 31, 2023 Frequency of interest payment exigibility Part V Data to provide In case that in the column "frequency of interest payment exigibility" you selected the concept "other", specify concept: Guaranteed the loan (yes or no) Total amount of interest deducted in the fiscal year Destination of the borrowed capital Part VI Data to provide Made placements abroad (yes or no) Number of CNBV authorization letter for the public offering abroad of securities issued in Mexico

666 OFFICIAL GAZETTE Monday, January 29, 2024 This annex consists of 13 columns and is divided into three parts. Part I Index Concept Data to provide 18.- Integration of fiscal losses from previous fiscal years For the fiscal year ended December 31, 2023 2023 2022 (Amounts in pesos) Note: Information from this annex is only captured when it has been noted in concept 42D036000, of the general data annex. 42180000000000 The applied loss comes totally or partially from a spin-off. 42180001000000 Indicate the RFC of the spun-off company. 42180002000000 Indicate the amount applied in the fiscal year, coming from the spin-off. Note: in case of successive spin-offs, you must manifest through the annex called additional information of the audit report, the information corresponding to the previous indices. 42180003000000 Original amount of the fiscal loss. 42180004000000 INPC of the last month of the fiscal year in which the fiscal loss was generated. 42180005000000 INPC of the first month of the second half of the fiscal year in which the fiscal loss was generated. 42180006000000 Update factor of the period. 42180007000000 Fiscal loss updated for the fiscal year in which it was generated. 42180008000000 INPC of the last month of the first half of the fiscal year in which the fiscal loss is applied or updated. 42180009000000 INPC of the month in which the fiscal loss was last updated. 42180010000000 Update factor of the period. 42180011000000 Fiscal loss updated in the fiscal year in which it is applied or updated. Note: the concepts of indices 42180008000000 to 42180011000000 must be repeated to update fiscal losses occurred from 2013 to 2022, or applied in the fiscal years 2014 to 2023. 42180012000000 (amount of the decrease in the fiscal loss in the fiscal year:) Note: the concept of index 42180012000000 must be repeated as many times as necessary to indicate the fiscal year in which the fiscal losses are amortized, noting the amount applied in the column corresponding to the fiscal loss. 42180013000000 Amount of the fiscal loss pending to apply. Part II Data to provide 2021 2020 2019 2018 2017 2016 2015 Part III Data to provide 2014 2013

Monday, January 29, 2024 OFFICIAL GAZETTE 667 This annex consists of 30 columns and is divided into seven parts. Part I Index Concept Data to provide 19.- Operations subject to preferential tax regimes For the fiscal year ended December 31, 2023 Tax identification number Country of fiscal residence (Amounts in pesos) Note: Information from this annex is only captured when it has been noted in concept 42D269000, of the general data annex. Denomination or corporate name Income 42190000000000 (specify). 42190001000000 Total income. Expenses 42190002000000 (specify). 42190003000000 Total expenses. Part II Data to provide Effective rate of Income Tax paid abroad (less than 75% of what would be paid in Mexico) Currency type of the country of fiscal residence Type of operation In case that in the column "type of operation", you selected any of the concepts of "other income" or "other payments", specify concept Total amount of profits or fiscal losses in the shareholding Part III Data to provide Total of income to be accumulated or taxable in the fiscal year Direct participation or average daily indirect participation of the taxpayer in the fiscal year (percentage): percentage Direct participation or average daily indirect participation of the taxpayer in the fiscal year (percentage): amount Contributions and reimbursements: total amount of investments or contributions made during the fiscal year Contributions and reimbursements: total amount of capital reimbursements received during the fiscal year

668 OFFICIAL GAZETTE Monday, January 29, 2024 Part IV Data to provide Is the accounting available to the authority (yes or no) Does it have any intermediary entity (yes or no) Data of the entity located in a preferential tax regime: total of profits or fiscal losses of the fiscal year Data of the entity located in a preferential tax regime: total of profits distributed in the fiscal year Data of the entity located in a preferential tax regime: total amount of assets not affected by the business activity Part V Data to provide Data of the entity located in a preferential tax regime: total amount of assets affected by the business activity In the case of income generated in participation with other entities, does it have the information of the entity that generated income through participation with other entities (yes or no) In the case of income generated in participation with other entities, activity carried out by the entity in which it participates Operations with trust or with the entity or foreign legal figure fiscally transparent, indicate if the information is for the case of income generated in trusts and similar (yes or no) Operations with trust or with the entity or foreign legal figure fiscally transparent, description of the object of the trust Part VI Data to provide Trust or entity or foreign legal figure fiscally transparent: validity of Trust or entity or foreign legal figure fiscally transparent: validity to Character with which it participates in the trust or in the entity or foreign legal figure fiscally transparent Indicate if you used a tax rate or exemption provided in any treaty that Mexico has celebrated to avoid double taxation Preferential rate by treaty Part VII Data to provide Income tax subject to REFIPRES

Monday, January 29, 2024 OFFICIAL GAZETTE 669 This annex consists of 22 columns and is divided into six parts. Part I Index Concept Data to provide 20.- Interest deduction Net of the fiscal year (for the purposes of article 28, fraction XXXII of the LISR) For the fiscal year ended December 31, 2023 Amount of taxable income of the previous fiscal year of each of the group members or each related party Tax identification number or RFC of each of the group members or each related party (amounts in pesos) Denomination or corporate name 42200000000000 (specify). 42200001000000 Total. Part II Data to provide Amount of taxable income of the previous fiscal year of the taxpayer Total of taxable income of the previous fiscal year of the taxpayer and all group members or all related parties Income proportion Taxpayer's deduction limit Part III Data to provide Total of accrued interest deriving from debts (deductible amounts) Net interest pending to deduct from previous fiscal years (applicable from fiscal year 2021) Total of accumulated interest income Net interest Part IV Data to provide Profit (loss) fiscal Total of accrued interest deriving from debts (deductible amounts) Total amount deducted from fixed assets Total amount deducted from deferred expenses Part V Data to provide Total amount deducted from deferred charges Total amount deducted from expenditures made in pre-operational periods Adjusted fiscal profit Net interest limit Part VI Data to provide Non-deductible interest Is it located in any of the exceptions established in article 28, fraction XXXII of the LISR (yes or no)

670 OFFICIAL GAZETTE Monday, January 29, 2024 The questionnaires indicated below contain information relative to the review carried out by the registered public accountant on the taxpayer's financial statements, which form part of the report on the review of the taxpayer's tax situation. Every question must be understood with respect to the fiscal year subject to review. In those questions that do not apply to the taxpayer, as well as when in the opinion of the public accountant answering the questionnaire there is no possible answer for a question in a specific row, or simply it was not reviewed because it did not fall within the scope of review, the corresponding row may be left blank, making the corresponding clarifications in the report on the review of the taxpayer's tax situation, since if not done, the Tax Administration Service will understand that the taxpayer had the questioned obligation and did not comply with it. Index Concept Data to provide Comments Fiscal diagnosis questionnaire (public accountant review) for the fiscal year ended December 31, 2023 Audit procedures applied for the review of financial statements 42210000000000 Performed the evaluation of the taxpayer's internal control. 42210001000000 In case of affirmative answer to the previous index, retains evidence of the internal control evaluation in its working papers. 42210002000000 Detected weaknesses or deviations related to the taxpayer's internal control structure with repercussions on its tax situation. Note: in case of affirmative answer, describe the irregularities in the report on the review of the tax situation. 42210003000000 As a consequence of the performance of its work, proposed financial adjustments that affected the taxpayer's tax situation. 42210004000000 As a consequence of the performance of its work found differences in immaterial items that may have fiscal repercussions. 42210005000000 In case of affirmative answer to the previous indices, the adjustments affected the base and the determination of the contributions to which the taxpayer is subject. As a consequence of the performance of its work, the taxpayer corrected by the date of sending the fiscal audit report the following: 42210006000000 Items that the taxpayer improperly deducted in the Income Tax. 42210007000000 Income that the taxpayer omitted in the Income Tax. 42210008000000 Income that the taxpayer omitted in the Value Added Tax. 42210009000000 Improper credits made against the Income Tax. 42210010000000 Improper credits made against the Value Added Tax.

Monday, January 29, 2024 OFFICIAL GAZETTE 671 In case of negative answer, explain the reasons in the report on the review of the taxpayer's tax situation. 42210011000000 In case of having detected in its audit any irregularity indicated in indices 42210006000000 to 422100010000000, indicate if it revealed any qualification in the report on the review of the taxpayer's tax situation. 42210012000000 In case of having answered affirmatively in index 42210004000000 revealed such circumstance in the report on the review of the taxpayer's tax situation. According to its audit tests, the scope of them and with the evidence it retains in its working papers, answer if it ensured that the taxpayer complied with the following: 42210013000000 The taxpayer received advice from an expert from the management in tax matters. In case of affirmative answer indicate: 42210014000000 Evaluated the competence, capacity and objectivity of the management expert in tax matters. 42210015000000 Obtained knowledge of the expert's work. 42210016000000 Evaluated the adequacy of the expert's work. 42210017000000 If the taxpayer obtained a written document. Income Tax (ISR) Deductions (ISR) 42210018000000 In case that the taxpayer has not complied with what is provided in indices 42D166000 to 42D176000 of the fiscal diagnosis, it was proposed that the corresponding items be made non-deductible. 42210019000000 In case of affirmative answer, the taxpayer filed complementary declarations due to this review. Multiple information declaration 42210020000000 Verified the information contained in the annex of operations carried out through trusts (for the purposes of article 76, fraction XIII, of the LISR). 42210021000000 Verified the information contained in the annex information on foreign residents, regarding foreign residents (for the purposes of article ninth of the transitional provisions of the LISR 2014, fraction X). 42210022000000 Verified the information contained in the annex information on foreign residents (for the purposes of article 76, fraction VI, of the LISR). 42210023000000 Verified the information contained in the annex of income subject to preferential tax regimes (for the purposes of article 178, of the LISR). 42210024000000 Verified the information contained in the annex of operations carried out through trusts (for the purposes of article 76, fraction XIII, of the LISR).

672 OFFICIAL GAZETTE Monday, January 29, 2024 Preferential tax regimes 42210025000000 Verified the information contained in the annex of income subject to preferential tax regimes. Value Added Tax Obligations (VAT) 42210026000000 In case that the taxpayer has not complied with what is provided in indices 42D284000 and 42D285000 of the fiscal diagnosis, the corresponding corrections were proposed. 42210027000000 In case of affirmative answer the taxpayer filed complementary declarations due to this review. Credit (VAT) 42210028000000 In case that the taxpayer has not complied with what is provided in indices 42D286000 to 42D290000 of the fiscal diagnosis, it was proposed that the corresponding corrections be made. 42210029000000 In case of affirmative answer the taxpayer filed complementary declarations due to this review. Index Concept Data to provide Transfer pricing questionnaire (public accountant review) For the fiscal year ended December 31, 2023 According to its audit tests, the scope of them and with the evidence it retains in its working papers answer if it ensured that the taxpayer complied with the following: Insufficient capitalization (for the purposes of article 28, fraction XXVII of the LISR) 42220000000000 Verified if the taxpayer complied with what is provided by article 28, fraction XXVII of the LISR. 42220001000000 Detected any non-compliance with what is provided by article 28, fraction XXVII of the LISR. 42220002000000 Amount of non-deductible interest due to insufficient capitalization. In case of considering fiscal accounts for the calculation, indicate the amount of: 42220003000000 Capital contribution accounts. 42220004000000 Net fiscal profit and net profit reinvested.

Monday, January 29, 2024 OFFICIAL GAZETTE 673 42220005000000 In case of having observed that the taxpayer's responses to indices 42130108000000 and/or 42130115000000, of annex 13, were not correct and led to a tax non-compliance, indicated any qualification in its report on the review of the tax situation. 42220006000000 In addition to having answered affirmatively index 42220005000000, indicated any qualification in its audit report. Supporting documentation for transfer pricing (transfer pricing study) for operations with related parties resident abroad (for the purposes of article 76, fraction IX of the LISR) 42220007000000 Verified that the taxpayer formally complied with this tax obligation. 42220008000000 In case of non-compliance by the taxpayer, transactions with related parties that represented a cost or expense to it were considered deductible. 42220009000000 In case of non-compliance by the taxpayer with this tax obligation, mentioned such circumstance as a qualification in its report on the review of the tax situation. 42220010000000 In case of non-compliance by the taxpayer, mentioned such circumstance as a qualification in its audit report. Verified that the supporting documentation for transfer pricing, for operations with related parties resident abroad (for the purposes of article 76, fraction IX of the LISR), included the following: Note: the questions referred to in indices 42220011000000 to 42220028000000 will only be answered when it has been answered yes in row 42130032000000 of annex 13. 42220011000000 1) name, denomination or corporate name, address and fiscal residence, of the related persons with whom operations were carried out. 42220012000000 2) that all related parties will be considered according to the definition contained in article 179, paragraphs fifth and sixth of the LISR. 42220013000000 3) documentation that demonstrates the direct and indirect participation between related parties. 42220014000000 4) information relative to the functions or activities for each type of operation evaluated. 42220015000000 5) information relative to the assets used in each type of operation evaluated. 42220016000000 6) information relative to the risks assumed in each type of operation evaluated. 42220017000000 7) information and documentation on operations with related parties and their amounts, for each related party and for each type of operation evaluated. 42220018000000 8) method applied according to article 180 of the LISR for each type of operation evaluated. 42220019000000 9) information and documentation on comparable operations or companies for each type of operation evaluated.

674 OFFICIAL GAZETTE Monday, January 29, 2024 42220020000000 10) identified in the accounting records that all transactions with related parties residing abroad were properly recorded. 42220021000000 In the event that any of the aforementioned points have not been complied with, indicate whether you mentioned such circumstance in your report on the review of the taxpayer's fiscal situation. 42220022000000 In the event that any of the aforementioned points have not been complied with, indicate whether you mentioned such circumstance in your audit opinion. 42220023000000 Verified that the supporting documentation for transfer pricing concluded that the transactions carried out with related parties residing abroad by the taxpayer were carried out in accordance with the prices or amounts of consideration that independent parties would have used in comparable transactions. 42220024000000 In the event of a negative conclusion, indicate whether you revealed any qualification in the report on the review of the taxpayer's fiscal situation. 42220025000000 In the event of a negative conclusion in the supporting documentation, indicate whether you revealed any qualification in the audit opinion. 42220026000000 In the event that the supporting documentation for transfer pricing suggested a transfer pricing adjustment that the taxpayer did not make, did you reveal any qualification in the report on the review of the taxpayer's fiscal situation. 42220027000000 In the event that the supporting documentation for transfer pricing suggested a transfer pricing adjustment that the taxpayer did not make, did you reveal any qualification in the audit opinion. 42220028000000 In these latter cases, did the taxpayer consider as deductible the transactions with related parties that represented a cost or expense to it. Informational declaration of transactions with related parties residing abroad (for the purposes of Article 76, fraction X of the Income Tax Law) 42220029000000 Verified the timely submission of the information on transactions with related parties residing abroad, carried out during the immediate previous year (Annex 9 DIM). 42220030000000 Verified whether the figures reported in that declaration coincide with those stated in the documentation referred to in Article 76, fraction IX of the Income Tax Law (transfer pricing study). 42220031000000 Verified from a formal point of view the correct completion of the information on transactions with related parties residing abroad, carried out during the immediate previous year (Annex 9 DIM) in accordance with the information contained in the transfer pricing documentation for transactions with related parties residing abroad (for the purposes of Article 76, fraction IX of the Income Tax Law). 42220032000000 In the event that errors were observed in the completion, did you mention such circumstance as a qualification in your report on the review of the taxpayer's fiscal situation.

Monday, January 29, 2024 OFFICIAL GAZETTE 675 In the negative, specify: 42220033000000 Did the taxpayer consider as deductible the transactions with related parties that represented a cost or expense to it. 42220034000000 In the event of non-compliance, did you mention such circumstance as a qualification in your report on the review of the taxpayer's fiscal situation. 42220035000000 In the event of non-compliance, did you mention such circumstance as a qualification in your audit opinion. Annual informational declarations of related parties (for the purposes of Article 76-A, fraction X of the Income Tax Law) of 2022 presented in 2023 42220036000000 Verified the timely and proper presentation of the master informational declaration of related parties of the multinational business group corresponding to the 2022 fiscal year. 42220037000000 Verified the timely and proper presentation of the local informational declaration of related parties corresponding to the 2022 fiscal year. 42220038000000 Verified the timely and proper presentation of the country-by-country informational declaration of the multinational business group corresponding to the 2022 fiscal year. 42220039000000 In the event that errors were observed in the completion of the annual informational declarations of related parties corresponding to the 2022 fiscal year, did you mention such circumstance as a qualification in your report on the review of the taxpayer's fiscal situation. Compliance with the obligation regarding transactions with related parties (for the purposes of Article 76, fraction XII of the Income Tax Law) 42220040000000 Verified that there is documentary evidence from which it can be concluded that taxable income and authorized deductions were determined considering for those transactions the prices or amounts of consideration that independent parties would have used in comparable transactions. 42220041000000 In the negative, did the taxpayer consider as deductible the transactions with related parties that represented a cost or expense to it. 42220042000000 In the event of a negative conclusion in the documentary evidence, indicate whether you revealed any qualification in the report on the review of the taxpayer's fiscal situation. 42220043000000 In the event of a negative conclusion in the documentary evidence, indicate whether you revealed any qualification in your audit opinion. 42220044000000 Verified in the documentary evidence referred to in index 42220040000000 the application of the transfer pricing methods established in Article 180 of the Income Tax Law in the terms of the third paragraph of the cited article. 42220045000000 In the event that they were not applied, indicate whether you revealed any qualification in the report on the review of the taxpayer's fiscal situation, or in your audit opinion.

676 OFFICIAL GAZETTE Monday, January 29, 2024 Transactions with related parties reported nationally 42220046000000 In the event that you indicated yes in index 42D032000 of the "general data" annex, did you verify that the informational declaration for your transactions with related parties residing abroad (For the purposes of Article 76, fraction X of the Income Tax Law, Annex 9 of the DIM) includes transactions with related parties residing in national territory. 42220047000000 In the event that you indicated yes in index 42130151000000 of Annex 13, did you verify that the informational declaration for your transactions with related parties residing abroad (For the purposes of Article 76, fraction X of the Income Tax Law, Annex 9 of the DIM) includes transactions with related parties residing in national territory. Transfer pricing adjustments 42220048000000 Verified in the case of transfer pricing adjustments that have increased the taxpayer's deductions that all the requirements established in rule 3.9.1.3. of the 2023 Fiscal Miscellaneous Resolution were met. Interest considered as dividends (for the purposes of Article 11 of the Income Tax Law) 42220049000000 In the event that you observed that the taxpayer's responses to indices 42130067000000 and/or 42130068000000 of Annex 13 were incorrect and led to a tax non-compliance, did you indicate any qualification in your report on the review of the taxpayer's fiscal situation, or in your audit opinion. Transfer pricing methodology (for the purposes of Article 180 of the Income Tax Law) per transaction with related parties 42220050000000 Verified that in the supporting documentation for transfer pricing, there is evidence that an attempt was made to first apply the comparable uncontrolled price method (provided for in Article 180, fraction I of the Income Tax Law) for each of its transactions with related parties that you validated in your transfer pricing studies. 42220051000000 Did you observe any formal inconsistency on the part of the taxpayer in the responses of the taxpayer's information on its transactions with related parties. 42220052000000 In the affirmative, did you reveal any qualification in the report on the review of the taxpayer's fiscal situation, or in your audit opinion. Sincerely. Mexico City, December 15, 2023.- In substitution for the absence of the Head of the Tax Administration Service, based on Article 4, first paragraph of the Internal Regulations of the Tax Administration Service, the General Legal Administrator, Lic. Ricardo Carrasco Varona signs.- Rubric.