Region

Jurisdiction

Regulator

2023-01-13 | DOF 5676869

Added 2026-08-28

Annex 16 of the General Fiscal Resolution for 2023

This document establishes the instructions, formats, and questionnaires for the preparation and submission of the tax financial statement audit report issued by a registered public accountant for the 2022 fiscal year using the SIPRED 2022 system. It specifies the required data fields and structural rules for five categories of taxpayers: general financial statements, coordinated entities and agricultural/livestock/fishery regimes, exchange houses, non-bank financial intermediaries, and investment funds. The regulations mandate the use of the SIPRED 2022 software for generating encrypted .sb2x files, define validation rules for data entry, and require the inclusion of specific fiscal diagnosis and transfer pricing questionnaires.

Mexico

Secretaria de Hacienda y Credito Publico

10 OFFICIAL GAZETTE Friday, January 13, 2023

ANNEX 16 of the General Fiscal Resolution for 2023, published on December 27, 2022.

A seal with the National Coat of Arms is placed at the margin, which reads: United Mexican States.- TREASURY.- Ministry of Finance and Public Credit.- Tax Administration Service.

Annex 16 of the General Fiscal Resolution for 2023

Content

This annex is composed of 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 related to the review carried out by the public accountant, for the fiscal year 2022, using the Audit Presentation System 2022 (SIPRED'2022), applicable to the types of audits mentioned.

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 2022 using the Audit Presentation System 2022 (SIPRED'2022).

A. Guide format for the presentation of the general tax audit of financial statements, for the fiscal year 2022. Fiscal diagnosis questionnaire. (Public Accountant Review). Transfer pricing questionnaire. (Public Accountant Review).

B. Guide format for the presentation of the tax audit of financial statements, applicable to corporate taxpayers that 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 2022. Fiscal diagnosis questionnaire. (Public Accountant Review). Transfer pricing questionnaire. (Public Accountant Review).

C. Guide format for the presentation of the tax audit of financial statements, applicable to exchange houses, for the fiscal year 2022. Fiscal diagnosis questionnaire (Public Accountant Review). Transfer pricing questionnaire (Public Accountant Review).

D. Guide format for the presentation of the tax audit of financial statements of non-bank financial intermediaries, applicable to credit unions, general warehouse receipts, financial lessors, financial factoring companies, regulated multiple-object financial companies, savings and credit entities under the Popular Savings and Credit Law, and other non-bank financial intermediaries, for the fiscal year 2022. Fiscal diagnosis questionnaire (Public Accountant Review). Transfer pricing questionnaire (Public Accountant Review).

E. Guide format for the presentation of the tax audit of financial statements, applicable to investment funds of capital, variable income, and debt instruments, for the fiscal year 2022. Fiscal diagnosis questionnaire (Public Accountant Review). Transfer pricing questionnaire (Public Accountant Review).

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 2022, using the Audit Presentation System 2022 (SIPRED'2022), applicable to the following types of audits: A. General financial statements. B. Taxpayers that 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.

Friday, January 13, 2023 OFFICIAL GAZETTE 11

I.- Package used for the generation of the audit. SIPRED'2022

II.- Presentation of the tax audit. The presentation is composed of: The annexes of the audit generated through SIPRED'2022. 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 audit.

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 extension) and will contain the information indicated in point II above.

B.- The information of each audit will be integrated as follows. General financial statements.

Annex Reference No.	Data to contain
Fixed Data:
Identification Data:
- Taxpayer.
- Public Accountant.
- Legal Representative.
General Data.
Audit information regarding:
1.- Statement of financial position.
2.- Statement of comprehensive income.
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 financing comprehensive income sub-accounts.
9.- List of contributions owed by the taxpayer as a direct subject or in their capacity as a withholding agent.
9.1.- Declaration.
10.- List of contributions payable.
11.- Reconciliation between accounting and fiscal results for Income Tax purposes.
12.- Financial derivatives 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 social parts.
15.- Reconciliation between audited income according to the statement of comprehensive income and those accumulative for Income Tax purposes and the total 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.

12 OFFICIAL GAZETTE Friday, January 13, 2023

Annex Reference No.	Data to contain
19.- Information on payments made for the determination of Income Tax on deconsolidation and paid until May 2022 (article ninth, fraction XVI DTLISR 2014)
20.- Information on payments made for the determination of Income Tax on deconsolidation and paid until May 2022 (article ninth, fraction XVIII DTLISR 2014)
21.- Credit for fiscal losses (article second, fraction VIII of the transitional provisions of the Income Tax Law effective from January 1, 2016)
22.- Losses from the alienation of shares in the determination of consolidated fiscal result or loss (article second, fraction IX of the transitional provisions of the Income Tax Law effective from January 1, 2016)
23.- Transactions carried out with residents abroad
24.- Investments
25.- Accounts and documents receivable and payable in national and foreign currency
26.- Loans
27.- Integration of fiscal losses from previous years
28.- Transactions subject to preferential tax regimes
29.- Deduction of net interest of the year (article 28, fraction XXXII of the LISR)

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 fiscal situation. Fiscal diagnosis questionnaire. (Public Accountant Review). Transfer pricing questionnaire. (Public Accountant Review).

Taxpayers that 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.

Annex Reference No.	Data to contain
Fixed Data:
Identification Data:
- Taxpayer
- Public Accountant
- Legal Representative
General Data
Audit information regarding:
1.- Statement of financial position.
2.- Statement of comprehensive income.
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 financing comprehensive income sub-accounts.
9.- List of contributions owed by the taxpayer as a direct subject or in their capacity as a withholding agent.
9.1.- Declaration
10.- List of contributions payable.
11.- Reconciliation between accounting and fiscal results for Income Tax purposes.

Friday, January 13, 2023 OFFICIAL GAZETTE 13

Annex Reference No.	Data to contain
12.- Financial derivatives 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 social parts.
15.- Reconciliation between audited income according to the statement of comprehensive income and those accumulative for Income Tax purposes and the total 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 corporate entities as coordinated entities.
20.- Transactions carried out with residents abroad
21.- Investments
22.- Accounts and documents receivable and payable in national and foreign currency
23.- Loans
24.- Integration of fiscal losses from previous years
25.- Transactions subject to preferential tax regimes
26.- Deduction of net interest of the year (article 28, fraction XXXII of the LISR)

Exchange houses.

Annex Reference No.	Data to contain
Fixed Data:
Identification Data:
- Taxpayer.
- Public Accountant.
- Legal Representative.
General Data.
Audit information regarding:
1.- General balance sheet.
2.- Statement of results.
3.- Statement of changes in equity.
4.- Statement of cash flows.
4.1.- Notes to the financial statements.
5.- Comparative analysis of statement of results accounts.
6.- List of contributions owed by 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 derivatives.
10.- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico
11.- Partners or shareholders who held shares or social parts.
12.- Transactions with related parties.
13.- Taxpayer information on transactions with related parties.

14 OFFICIAL GAZETTE Friday, January 13, 2023

Annex Reference No.	Data to contain
14.- Informative data.
15.- Transactions carried out with residents abroad
16.- Investments
17.- Loans
18.- Integration of fiscal losses from previous years
19.- Transactions subject to preferential tax regimes
20.- Deduction of net interest of the year (article 28, fraction XXXII of the LISR)

Non-bank financial intermediaries.

Annex Reference No.	Data to contain
Fixed Data:
Identification Data:
- Taxpayer.
- Public Accountant.
- Legal Representative.
General Data.
Audit information regarding:
1.- General balance sheet.
2.- Statement of results.
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 statement of results accounts.
7.- List of contributions owed by 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 derivatives.
11.- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico
12.- Partners or shareholders who held shares or social parts.
13.- Transactions with related parties.
14.- Taxpayer information on their transactions with related parties.
15.- Informative data.
16.- Transactions carried out with residents abroad
17.- Investments
18.- Loans

Friday, January 13, 2023 OFFICIAL GAZETTE 15

Annex Reference No.	Data to contain
19.- Integration of fiscal losses from previous years
20.- Transactions subject to preferential tax regimes
21.- Deduction of net interest of the year (article 28, fraction XXXII of the LISR)

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 fiscal situation. Fiscal diagnosis questionnaire. (Public Accountant Review) Transfer pricing questionnaire. (Public Accountant Review)

Investment funds.

Annex Reference No.	Data to contain
Fixed Data:
Identification Data:
- Taxpayer.
- Public Accountant.
- Legal Representative.
General Data.
Audit information regarding:
1.- General balance sheet.
2.- Statement of results.
3.- Statement of changes in equity.
4.- Statement of investment portfolio valuation.
4.1.- Notes to the financial statements.
5.- Comparative analysis of statement of results accounts.
6.- List of contributions owed by 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 derivatives.
10.- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico
11.- Partners or shareholders who held shares or social parts.
12.- Transactions with related parties.
13.- Taxpayer information on their transactions with related parties.
14.- Informative data.
15.- Transactions carried out with residents abroad
16.- Investments
17.- Loans
18.- Integration of fiscal losses from previous years
19.- Transactions subject to preferential tax regimes
20.- Deduction of net interest of the year (article 28, fraction XXXII of the LISR)

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 fiscal situation. Fiscal diagnosis questionnaire. (Public Accountant Review) Transfer pricing questionnaire (Public Accountant Review)

16 OFFICIAL GAZETTE Friday, January 13, 2023

C.- Presentation format in SIPRED'2022. The information is integrated by identification data, general data, basic financial statements, notes to them, explanation of variations, reconciliations, integrations, determinations and lists; and will be presented in a vertical linear form, according to the specific rules with which the system operates, likewise, it 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 audit.

D.- Presentation of information. The audits must be prepared and prepared for sending invariably in the system called SIPRED'2022, developed by the Tax Administration Service. In the annex formats, 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, according to appendix III technical notes of these instructions, 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 audit that are not used, may be left blank or a zero may be entered to avoid omission capture errors, 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 noted. The information must be presented respecting the construction and encryption structure of the SIPRED'2022 data. Likewise, under no circumstances may it be presented or edited with any other software. In the presentation of amounts, formulas, sums and any type of operation or routine included in the SIPRED'2022 may be used. To write the texts of the notes to the financial statements, the declaration of contributions owed by 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 audit, the explanation of the variations may use special characters (commas, periods, parentheses, brackets, etc.). 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. In order to make the limitations of the financial statements, lists and reconciliations that will be related to the notes to them, 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 indices, the index to which the note refers must be indicated. Example: Note from index 01010015000100... All cell data 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 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. Statement of financial position. Of the total assets. Analytical integration of sales or net income. Of the total 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 should 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.

Friday, January 13, 2023 OFFICIAL GAZETTE 17 B.- The indices. Nine alphanumeric characters will be used for identification data and general data, and fourteen numeric characters for the other annexes. 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 2022 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, preceding the amount, but 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, which must contain integers and 4 decimal places. Examples: 10 % is written 10.00 28 % is written 28.00 2.89078 is written 2.8907 4.56320 is written 4.5632 V.- Terminology used. Electronic acceptance receipt.- Message of acceptance of the ruling, which is issued and sent by the SAT 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.- Is the representation of any letter or number individually. Cell.- Defined by the intersection of a column and a row. Copy (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 that contains information or writing generated, sent, received, or archived by electronic means. Encrypted.- File format which following a set of methods, hides the content thereof from all those to whom it is not directed. Enveloping or digital signing.- Process of integration into the fiscal ruling of the sender's guarantee/digital certificate and private key and a recipient's guarantee/digital certificate that guarantees its authenticity, integrity, confidentiality, and non-repudiation of transmitted information.

18 OFFICIAL GAZETTE Friday, January 13, 2023 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. Kilobyte (KB).- Storage measurement unit 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).- Storage measurement unit equivalent to 1024 kilobytes. Numeric.- When only numbers are captured. Paste (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 to use the SIPRED 2022 system. For purposes of using SIPRED 2022, the following procedure will be followed: A.- Minimum computer equipment requirements: Intel Core i3® processor iv at 1.7 GHz or higher 4 Gb RAM memory (8gb recommended) Microsoft Windows® 7 operating system or later Microsoft Office® 2010, 2013 or 2016 at 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 ruling will be generated and the identification data (of the taxpayer, registered public accountant, legal representative), general data and subsequently the other annexes of the fiscal ruling will be filled in. Appendix I Catalog of state 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 Ciudad de México 25 Sinaloa 10 Durango 26 Sonora 11 Guanajuato 27 Tabasco 12 Guerrero 28 Tamaulipas 13 Hidalgo 29 Tlaxcala 14 Jalisco 30 Veracruz 15 Estado de México 31 Yucatán 16 Michoacán 32 Zacatecas

Friday, January 13, 2023 OFFICIAL GAZETTE 19 SIPRED has this catalog from which the corresponding federal entity can be chosen. 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 ruling, will be applied; SIPRED contains said updated catalog, according to Annex 6 published in the Official Gazette of the Federation on July 21, 2014 of the General Tax Resolution valid for 2014 and its corresponding modifications published in the same order on dates 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 debtor balance or when debtor accounts have a creditor balance, the negative sign will be prefixed to them, and when it concerns accounts whose balance can be both creditor and debtor, the negative sign must be placed on said account when: It represents a debtor balance, but the account is located within a classification of creditor accounts. It represents a creditor 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 quantities 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 predetermined index from which the added indices are derived. An already predetermined 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 annexes, which uniquely identify each concept. SIPRED will allow adding rows with indices in some predetermined 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 those cases where the taxpayer has in their accounting names of accounts different from those mentioned in the official information annexes that make up the guide format of the fiscal ruling, they must locate said 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 built, assigning them a new index according to the definition of indices previously stated, provided that they could not be located as indicated in the previous paragraph. Likewise, when there are account concepts that are not included in the predetermined 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 General Tax 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 due from the taxpayer as the direct subject, or in their capacity as withholding agent, in the following annexes to the fiscal ruling, they must make a detailed description of the review procedures applied that led them to determine said 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 said differences, considering their object, base, rate or tariff (first paragraph of article 5 of the Federal Fiscal Code); said description must be incorporated into the report on the review of the taxpayer's fiscal situation before recording their name and registration number with the AGAFF.

20 OFFICIAL GAZETTE Friday, January 13, 2023 Additional information to the ruling. This sheet is for capturing free text, and will be used to provide additional information contained in the annexes of the ruling, or information that is not reflected in the annexes, such as that provided by societies that are spun off or merged; likewise, it can be used for the taxpayer or registered public accountant to make any type of clarification(s) and explanation(s) regarding the information of any annex of the ruling. Companies that are spun off Companies that are spun off, in addition to presenting the information established above according to the type of ruling 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 spin-off, as well as the number, value, and nature of the shares that make up the social capital of the spinning-off society; II. The relationship of the shareholders of the spun-off societies and of the spinning-off society, in the case that the latter subsists, in which the number, value, and nature of the shares that make up the social capital of said societies by reason of the spin-off are indicated; III. The statement of financial position of the spinning-off society at the date of the spin-off, and IV. A relationship containing the distribution of assets, liabilities, and capital transmitted by reason of the spin-off. Companies that are merged Companies that subsist or arise by reason of a merger, in addition to the information established above according to the type of ruling corresponding to them, will provide a relationship of the partners or shareholders of the society that arises or subsists by reason of the merger, indicating their social or shareholding participation at 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 at that same date. Any precision or expansion that one wished to point out regarding the information provided by the taxpayer in any annex to the fiscal ruling, can be done by the taxpayer themselves or through the registered public accountant who ruled, through the annex titled additional information. The technical notes mentioned below will be applicable for the types of rulings 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 federal taxpayer registry) can only be performed by obtaining the information registered in the Tax Administration Service (SAT), through the SAT portal, after 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 in 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 coincide with the current ones, they can be modified in the filling of the ruling; however, updating these data does not exempt them from presenting the corresponding change notice before the SAT. For the automatic filling that SIPRED performs of the concept named name of the economic group to which it belongs, the description made for this effect in Annex 6 published in the Official Gazette of the Federation on July 21, 2014 of the General Tax Resolution valid for 2014 and its corresponding modifications published in the same order, on dates 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 after 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 in following the instructions specified in the SIPRED user manual, which can be downloaded and consulted on the SAT portal.

Friday, January 13, 2023 OFFICIAL GAZETTE 21 When the public accountant's domicile data registered in the SAT do not coincide with the current ones, they can be modified in the filling of the ruling; however, it is necessary to present the corresponding domicile change notice and notify the correct data of their domicile, before the General Administration of Federal Fiscal 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 ruling in question). The capture of the data opted to rule on their financial statements by accumulative income (article 32-A CFF), opted to rule on their financial statements by the value of their asset (article 32-A CFF), and opted to rule on their financial statements by the number of workers (article 32-A CFF) is mandatory. When "no" is indicated in all the data in the previous paragraph, the reason why the ruling is presented must be mentioned. The capture of the special taxpayer type data is mandatory; the system displays a list containing the following concepts: 0.- none, 1.- merger, 2.- spin-off, 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.- absorbent costing [historical costs], 4.- absorbent costing [estimated predetermined costs], 5.- absorbent 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 tax implications, 3.- qualified opinion without tax implications, 4.- adverse opinion with tax implications, 5.- adverse opinion without tax implications and 6.- disclaimer of opinion; only one of them must be indicated. In your case, it is recommended to specify in the report on the review of the taxpayer's fiscal situation, why it was considered that the opinion in question had or did not have tax implications in the calculation of taxes or contributions, for which it is recommended to consider the following: Type of opinion Observation 1.- Unqualified opinion It will be understood that the taxpayer complies with tax provisions and the accounting framework that applies. 2.- Qualified opinion with tax implications It will be understood that the taxpayer does not comply with some tax provision, consequently there are unreported differences in the calculation of taxes or contributions. 3.- Qualified opinion without tax 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 tax provisions to which they are subject so there are no unreported differences in the calculation of taxes or contributions. 4.- Adverse opinion with tax 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 tax 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 tax implications It will be understood that the taxpayer does not adequately apply some norm of the accounting framework to which they are subject of such importance that it led the auditor to issue an adverse opinion. However, they comply with the tax 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 tax obligations. It must be indicated if only in one of the following data: statement of cash flows: used the indirect method or statement of cash flows: used the direct method. The information referred to by the indices: RFC 1, 2, 3, 4 and 5, corresponds to the federal taxpayer registry of the natural or legal persons who advised the taxpayer fiscally through a written opinion during the exercise.

22 OFFICIAL GAZETTE Friday, January 13, 2023

When indicating in the data: whether operations with related parties were carried out, the annexes: operations with related parties and taxpayer information on their operations with related parties must be completed.

When indicating in the data: whether in the fiscal year fiscal losses from previous years were reduced, or whether it participated in any merger or spin-off, the annex integration of fiscal losses from previous years must be completed.

When indicating in the data: whether in the fiscal year fiscal losses pending application from previous years referred to in fraction II of article 9 of the Income Tax Law (LISR) were reduced, the annex integration of fiscal losses from previous years must be completed.

When indicating in the data: whether the taxpayer applied criteria contrary to those published in the Official Gazette (DOF) as non-binding criteria for fiscal and customs provisions, the number(s) of the criteria must be specified in the index specify the number(s) of criterion/criteria in the general data of the report. This data refers to the criteria contained in Annex 3 of the General Resolution for Fiscal Matters in force for 2022.

When indicating in the data: whether any resolution was obtained from the Tax Administration Service (SAT), the Ministry of Finance and Public Credit (SHCP), or the Federal Attorney for Consumer Protection (PRODECON) that 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 met; 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, in the general data of the report.

When indicating in the data: whether any favorable resolution was obtained from jurisdictional authorities that affected its fiscal situation during the fiscal year (includes PTU), the resolution numbers and their dates must be specified in the indices: resolution number 1, 2 and 3 and date of resolution 1, 2 and 3, in the general data of the report.

When indicating in the data: whether financial derivatives with fiscal effects during the year in the Income Tax were celebrated, the annex financial derivatives contracted with residents abroad and in Mexico must be completed.

When indicating in the data: whether permanent investments in subsidiaries, associates, and affiliates were maintained during the fiscal year, the annex permanent investments in subsidiaries, associates, and affiliates residents abroad must be completed.

When indicating in the data: whether operations with residents abroad were carried out, the annex operations carried out with residents abroad must be completed.

When indicating in the data: whether operations with preferential tax regimes were carried out, through entities or foreign legal figures that are fiscally transparent abroad, the annex operations subject to preferential tax regimes must be completed.

When indicating in the data: as of December 31, 2013, it had authorization to determine its consolidated fiscal result, opted to apply what is provided in the ninth transitory article fraction XVIII DT LISR 2014, the annex information on payments made for the determination of Income Tax due to deconsolidation and paid until May 2022 (ninth article, fraction XVIII DT LISR 2014) must be completed.

When indicating in the data: whether balances receivable and payable in national and foreign currency were maintained during the fiscal year, the annex accounts and documents receivable and payable in national and foreign currency must be completed.

When indicating in the data: whether loans were obtained during the fiscal year, the annex loans must be completed.

When indicating in the data: whether any means of defense has been filed against fiscal provisions, it must be clarified through the annex named additional information, the contested fiscal provision, the means of defense filed, as well as its status at the end of the fiscal year.

When indicating in the data: whether it indicates whether 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 in such a way that these answers are consistent with the result of their work in accordance with the Auditing Standards, and based on the scope of the selective tests of their audit; when it cannot validate the taxpayer's answers or does not agree 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.

Friday, January 13, 2023 OFFICIAL GAZETTE 23

For the purpose of answering the above questions, the taxpayer must carry out a self-diagnosis of compliance with the different fiscal provisions that are related.

Public accountants must state in their report on the review of the taxpayer's fiscal situation, expressly, any omission or non-compliance with fiscal provisions that they have detected when examining the taxpayer's fiscal situation, in accordance with rule 2.10.15 of the General Resolution for Fiscal Matters for 2022.

Report on the review of the taxpayer's fiscal situation

In accordance with articles 32-A and 52 of the Federal Fiscal Code, 58 fractions II and III of the Regulations of the Federal Fiscal Code, as well as rules 2.10.15. and 2.10.19. of the General Resolution for Fiscal Matters for 2022, published on December 27, 2021 in the DOF, the text of the report must be subject to the formats used by the professional college, society, or public accountant association 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 tax liability 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 filed 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 in the financial sector).

In the index Unpaid Value Added Tax, the Value Added Tax that, despite being stated 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, will be reflected.

In the index Uncollected Value Added Tax, the Value Added Tax that, despite being stated 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 is incurred by the taxpayer until the moment it effectively collects it, will be reflected.

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 will be explained, 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).

example:

Index Concept 2022 2021 Percentage in relation to the total of assets (fiscal year) Percentage in relation to the total of 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 = > 4% = > 4% = > 14% 16010007000000 Related parties 44,880,451 28,574,305 39.21 25.61 16,306,146.00 57.07 A loan was granted in the fiscal year to a related party... 16010078000000 Total of assets 114,471,457 111,560,641

Statement of Comprehensive Income (instruction not applicable for reports in the financial sector).

For the completion 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 complete 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 unrelated parties must be completed.

Optionally, the taxpayer may complete the comparative information with the previous fiscal year.

24 OFFICIAL GAZETTE Friday, January 13, 2023

Statement of Changes in Equity. (instruction not applicable for reports in 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 equity accounts and other debtor equity 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 equity accounts and other debtor equity accounts, due to their balance being 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, 2021 or the index balances as of December 31, 2022, 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 in 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 in the financial sector).

For the fiscal year 2022, 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), as both are operating, so in this annex the taxpayer's income that does not have a relationship 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 unrelated parties must be completed, for each fiscal year.

In the analytical integration of sales or net income, in the columns named total taxable for Income Tax and total non-taxable for Income Tax, the amount that from the income concepts reported have fiscal effects will be placed. Non-taxable income refers to accounting and non-fiscal items.

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 will be explained, 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).

Example:

Index Concept 2022 2021 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 the previous fiscal year Percentage of variation in pesos with respect to the previous fiscal year Explain variation = > 4% = > 4% = > 14% 16050015000000 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 the foreign country... 16050028000000 Total of sales and net income updated 110,000,500 108,560,000

Determination of the cost of goods sold for accounting and Income Tax purposes. (instruction not applicable for reports in the financial sector, except for non-bank financial intermediaries).

Taxpayers dedicated to the purchase and sale of goods for distribution will leave the determination of the cost of finished production blank.

The information corresponding to the columns of related parties and unrelated parties must be completed, for each fiscal year.

Comparative Analysis of Expense Sub-accounts. (instruction not applicable for reports in the financial sector).

For the fiscal year 2022, 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 operating, so this type of expenses will be included in this annex as other expenses other than manufacturing, sales, administrative, and general expenses.

Friday, January 13, 2023 OFFICIAL GAZETTE 25

The information corresponding to the columns of related parties and unrelated parties must be completed, for each fiscal year.

In the comparative analysis of expense sub-accounts, the columns named: total deductible for Income Tax and total non-deductible for Income Tax, the amount that from the expense concepts reported have a fiscal effect in the fiscal year being audited will be placed. Non-deductible items refer to accounting and non-fiscal items.

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 will be explained, 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 expenses updated (current year) or percentage in relation to the total of expenses updated (previous year).

Example:

Index Concept 2022 2021 Percentage in relation to the total of expenses updated (fiscal year) Percentage in relation to the total of expenses updated (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 = > 4% = > 4% = > 14% 16070067000000 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... 16070083000000 Total of expenses updated 120,000,000 100,000,000

Comparative Analysis of Sub-accounts of Comprehensive Financing Income. (instruction not applicable for reports in the financial sector).

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

The information corresponding to the columns of related parties and unrelated parties must be completed, for each fiscal year.

List of contributions due from the taxpayer as a direct subject or in its capacity as a withholding agent.

In this list, when there are differences between the column contribution determined by audit due or in favor and the column contribution due 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 due 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.

In its capacity as a withholding agent.

Other contributions withheld, from the index Special Tax on Production and Services withheld to the index others.

Compensations made and refunds obtained.

Or Compensations made during the fiscal year of balances in favor coming 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 Refunds obtained in the fiscal year, from the index Value Added Tax to the index other federal contributions.

26 OFFICIAL GAZETTE Friday, January 13, 2023 O In accordance with section III of Article 52 of the Federal Tax Code and section IV of rule 2.10.15. of the 2022 Fiscal Miscellaneous Resolution (RMF), it should be noted that the review of compliance with tax obligations includes verifying that the taxpayer has the right to the balances in favor requested in refunds or applied in compensations that are carried out during the exercise 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 exercise must be revealed. Likewise, it must be evaluated whether said 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 due by the taxpayer under the item of the tax that has been refunded or compensated improperly. Likewise, if by the date of presentation of the tax opinion the taxpayer does not show evidence of a favorable response from the authority regarding the refund or compensation process to the registered public accountant, the latter must mention it in their report on the review of the taxpayer's tax situation. When in the rate, tariff or fee column, several tax rates correspond, the word "several" will be written. In the following contributions as the direct subject, the taxpayer will fill in the data corresponding to the sum of the definitive monthly payments from January to December: O Value Added Tax, from the index value of the acts or activities taxed at the 16% rate to the index sum of the VAT returned in the months of the exercise. O Special Production and Services Tax, from the index value of the acts or activities taxed at the 3% rate to the index sum of the IEPS returned in the months of the exercise. Income Tax on income subject to preferential tax regimes. In relation to this concept, the taxable base shall 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 foreign entities or 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 foreign entities or legal figures that are fiscally transparent abroad, the sum of the tax caused by each of the investments that generated the taxable base and the tax paid in the exercise. Profits or fiscal results in which losses have been generated or amortized shall 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 the Income Tax shall be considered. Income Tax on distributed dividends not coming from CUFIN nor from CUFINRE and Income Tax on distributed dividends coming from CUFINRE. In relation to these concepts, in the taxable base column, the amount of the distributed dividend added with the Income Tax that must be paid in accordance with tax provisions shall be indicated. Other income manifested as a natural person. In this concept, income subject to the calculation of the annual tax not coming from business activities shall be entered in the taxable base column; no other column of this line shall be filled. In the Income Tax index, the sum of the index other income manifested as a natural person, plus the taxable profit determined in the reconciliation between the accounting and fiscal result for the purposes of the Income Tax, shall be entered in the taxable base column. In relation to this concept, the registered public accountant may manifest, if applicable, in the "report on the review of the taxpayer's tax situation" that they did not audit said income and that they were provided by the taxpayer. Rights for the services provided: The index: The National Institute of Migration (INM), corresponds to the rights of visitors without permission to perform remunerated activities (Article 8, section I of the Federal Rights Law in force in 2022) and to the rights of migratory services (Article 12 of the Federal Rights Law in force in 2022). The index: Navigation Services in Mexican Airspace (SENEAM) corresponds to the rights established in Article 289, sections I, II and III of the Federal Rights Law, in force in 2022. The index: Federal Telecommunications Institute (IFT) corresponds to the rights established in Articles 244-B, 244-C, 244-D and 244-E of the Federal Rights Law in force in 2021.

Friday, January 13, 2023 OFFICIAL GAZETTE 27 In the index: others specify concept, the most representative federal rights in terms of amount that the taxpayer has caused during the exercise will be noted. In the case of taxpayers dedicated to mining activities, they must note the mining rights that have been caused. Compensations made and refunds obtained. In relation to these concepts, compensations made during the exercise and refunds obtained in the exercise shall be considered as the contributions corresponding to the same audited exercise, as well as the compensations made and refunds obtained in the exercise for which the tax opinion is issued that come from previous exercises. In accordance with section III of Article 52 of the Federal Tax Code and section IV of rule 2.10.15. of the 2022 RMF, it should be noted that the review of compliance with tax obligations includes verifying that the taxpayer has the right to the balances in favor requested in refunds or applied in compensations that are carried out during the exercise 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 exercise must be revealed. Likewise, it must be evaluated whether said 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 due by the taxpayer under the item of the tax that has been refunded or compensated improperly. Likewise, if by the date of presentation of the tax opinion the taxpayer does not show evidence of a favorable response from the authority regarding the refund or compensation process to the registered public accountant, the latter must mention it in their report on the review of the taxpayer's tax situation. Relationship of contributions to pay. The contributions that at the close of the audited exercise have been caused and are pending payment, according to the statement of financial position, will be listed in the annex called relationship of contributions to pay, identifying them by type of contribution and within this, by month, exercise or period of causation, indicating the amount to be paid that corresponds to the audited fiscal exercise, the amount to be paid coming from previous exercises, the sum of said amounts that represents the total of contributions to pay at the close of the audited exercise, identifying, if applicable, from the total of contributions, the amount of the contribution that is in litigation, the payment date and name of the credit institution or SAT in which the payment was made, or, if applicable, the number of the operation, or, leaving these data blank with the exception of the amount, when the contribution had not been covered by the date of presentation of the opinion. The public accountant who audited must manifest in the report on the review of the taxpayer's tax situation, the taxes withheld for the concept of ISR pending payment by the date of presentation of the opinion, indicating: the deductible base to which these withholdings correspond, the period and the concept of the payment. The public accountant who audited will be relieved of manifesting said information, when as a result of their audit, they have considered as non-deductible concepts for the Income Tax due by the taxpayer, the bases to which the taxes withheld pending payment correspond, having to specify this situation in their report. Taxpayers who are making the payment in installments, of one or more contributions, must note the data of the option notice, (free writing): number of folio, date of presentation and the receiving administration, as well as the data of the authorization letter for payment in installments, indicating the number of the letter and the date. Example of filling out the annex in the case of a taxpayer who presents an audit of general financial statements, with the following assumptions: The taxpayer has provisioned for two exercises an amount of annual ISR due by them, which by the date of presentation of the opinion has not been covered for any circumstance. A difference of ISR due was determined, as a result of the opinion, which by the date of presentation of the opinion has not been covered. At the close of the exercise, no provisional payments of the ISR due by them have been made 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 close of the exercise, the payment of the ISR withholdings on salaries and wages of December has not been made, 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:

28 OFFICIAL GAZETTE Friday, January 13, 2023 Income Tax caused as a direct subject 01100000000000 Determined by the taxpayer (of the exercise) Only the column of amount coming from previous exercises will be filled 01100001000000 Difference determined by the taxpayer (of the audited exercise) Only the column of amount corresponding to the audited fiscal exercise will be filled 01100002000100 Provisional payment of November 2022 In addition to the column of amount corresponding to the audited fiscal exercise, the columns applicable to note the date and method of payment will be filled 01100002000200 Complementary provisional payment of November 2022 In addition to the column of amount corresponding to the audited fiscal exercise, the columns applicable to note the date and method of payment will be filled 01100002000300 Provisional payment of December 2022 In addition to the column of amount corresponding to the audited fiscal exercise, the columns applicable to note the date and method of payment will be filled 01100002000400 Complementary provisional payment of December 2022 In addition to the column of amount corresponding to the audited fiscal exercise, the columns applicable to note the date and method of payment will 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 of 2022 In addition to the column of amount corresponding to the audited fiscal exercise, the columns applicable to note the date and method of payment will be filled If for some reason the taxpayer reflects in their liability accounts, contributions to pay with balances of contributions not caused at the close of the exercise, from the index specify concept and period to which it corresponds, those balances will 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. Reconciliation between the accounting and fiscal result for the purposes of the Income Tax. In the concept effect of inflation of NIF B-10, the net amount of inflation recognized in the net profit or loss will be noted without considering the favorable or unfavorable result corresponding to the monetary position result. In the concept loss on alienation of shares, the amount of the loss on alienation of shares deducted in the exercise will be noted; for this reason, this amount should not be reflected as part of the non-accounting fiscal deductions. When the taxpayer determines a fiscal loss, they should only fill out this annex, up to the index fiscal loss of the exercise, concluding the reconciliation. Under no circumstances should the amount of the fiscal loss be noted in the index fiscal result or taxable profit. When the taxpayer amortizes fiscal losses from previous exercises, they should not enter an amount in that line greater than that of the fiscal profit of the exercise. 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 amount contracted. In the column tax identification number, the number or tax identification key used by the resident abroad in their country of residence will be noted; if such key is not used in the country of residence, "n/a" will be noted. In the column country of residence, the key and name of the country of residence will 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 will be filled in accordance with what is established in the last paragraph of Article 16-A 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 considered those that refer to interest rates, debt titles or the national consumer price index; likewise, capital financial derivative operations are understood as those that refer to other titles, merchandise, currencies or baskets or stock indices. Financial derivative operations that do not fall within the circumstances referred to in this paragraph will be considered as capital or debt depending on the nature of the underlying asset.

Friday, January 13, 2023 OFFICIAL GAZETTE 29 The data of the contracted amount will be expressed in foreign currency. In the data type of currency, the currency and the country to which it corresponds will be selected in accordance with the catalog contained in appendix VII of this instruction. The data percentage of the column interest rate will be expressed as a percentage. In the data of the validity, 31 December 2021 must be noted. Permanent investments in subsidiaries, associates and affiliates residents in foreign countries 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 amount of the investment. For these purposes, the terms subsidiary, associate or related party or affiliate will 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 will be noted; if such key is not used in the country of residence, "n/a" will be noted. In the column fiscal residence country of the entity, the key and name of the country of fiscal residence of the entity will be selected, in accordance with the catalog contained in appendix VI of this instruction. In the column percentage of participation in the capital of the entity, the average percentage of participation during the 2022 fiscal exercise will be noted, which represent the shares, social parts or their equivalents owned by the taxpayer with respect to the total of shares, social parts or equivalents that the subsidiary, associate or affiliate entity in the foreign country has issued. 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 in the foreign country will be noted. Or, the total net acquisition value of the shares or social parts, including, if applicable, the amount corresponding to the commercial credit; this last data can be noted in a separate line, entering the amount in this same column. In the column amount of profits (losses) of previous exercises in the percentage of participation, the accounting profits or losses of previous fiscal exercises that have been generated in the subsidiary, associate or affiliate entity in the foreign country, from the fiscal exercise in which the taxpayer is a partner or shareholder and up to the immediate previous fiscal exercise of the taxpayer, will be noted; these accounting profits or losses of previous fiscal exercises must be multiplied by the percentage of participation that the taxpayer has in the social capital of the entity resident abroad, at the close of the taxpayer's fiscal exercise that is audited. In the column amount of the profit (loss) of the exercise in the percentage of participation, the accounting profit or loss corresponding to the taxpayer's fiscal exercise multiplied by the percentage of participation that the audited taxpayer has in the social capital of the entity resident abroad at the close of the same fiscal exercise, must be indicated. In the column value of the investment, the sum of the amounts entered by line of the columns: amount of the investment, amount of profits (losses) of previous exercises in the percentage of participation and amount of the profit (loss) of the exercise in the percentage of participation, will be noted; under no circumstances will negative values be noted in this column, so, if arithmetically the case arises, 0 will be noted. Partners or shareholders who had shares or social parts In this annex, the data will be provided grouped by each partner or shareholder that the taxpayer has had during the exercise, when the partner or shareholder is not directly a natural or legal person but a trust contract, the number of the trust contract and the name of the institution acting as trustee will be noted. When there are shares placed among the large investing public, it will be entered in the line corresponding to the partner or shareholder shares placed among the large investing public

30 OFFICIAL GAZETTE Friday, January 13, 2023

In the column for tax identification number or RFC, the tax identification number or key used by the partner or shareholder in their country of residence shall be recorded. If such a key is not used in the partner's or shareholder's country of residence, "n/a" shall be recorded. When the partner or shareholder is a resident in national territory, the Federal Taxpayer Registry (RFC) shall be recorded. When there are shareholders from the general public, "various" shall be recorded; in no case shall "various" be recorded when the partners or shareholders are not from the general public, so the RFC or tax identification number or key of the partner or shareholder shall always be recorded as applicable.

In the column for 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 for percentage of participation of the partner or shareholder during the exercise, the average percentage of participation during the fiscal year of 2022 shall be recorded, which represents the shares or social parts owned by the partners or shareholders of the taxpayer with respect to the total shares or social parts issued by the taxpayer itself.

In the column for 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 status during an exercise, the holding period will end on the date on which the transfer of the shares or social parts is recorded in the share register or in the special book of partners (Articles 128 and 129, and 73, respectively, of the General Law of Commercial Societies).

When a partner or shareholder begins to have such status during an exercise, the holding period will begin on the date on which the transfer of the shares or social parts is recorded in the share register or in the special book of partners (Articles 128 and 129, and 73, respectively, of the General Law of Commercial Societies).

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

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 partners' 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 partners' 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 social parts, the columns for amount of contributions, amount of capital withdrawals, and amount of loans: made and received may be left blank.

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

When the comparison of the line "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 entirety of the 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.

Transactions with related parties.

In this annex, data shall be provided grouped by each related party, globalizing 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 types of operations 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 recorded. If such a key is not used in the related party's country of residence, "n/a" shall be recorded.

When the related party is a resident in national territory, the Federal Taxpayer Registry (RFC) shall be recorded.

Friday, January 13, 2023 OFFICIAL GAZETTE 31

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 "in case that in the column type of operation, you have selected any of the concepts of other income or other payments," the key and description corresponding to the type of operation carried out shall be recorded, 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 taxable 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.

When in the column "the operation is agreed upon as with independent parties in comparable operations," it shall be indicated if it is because there is information demonstrating that the operations are agreed upon as they would be by independent parties 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, accounting or fiscal, so that the operation with related parties being declared has been determined as it would have been by independent parties in comparable operations, shall be presented. In case of no adjustment, the row for this column shall be left blank.

Taxpayer information on their transactions 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 as to why the answer to a specific question was left blank must be made in the annex titled "additional information," as failure to do so will lead the Tax Administration Service to understand that the taxpayer had the questioned obligation and did not comply with it.

In general, a non-applicable response (n/a) 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 fraction IX of Article 76 of the LISR) Means that: A) The taxpayer is in the scenario established in the second paragraph of fraction IX of Article 76 of the LISR, that is, that it 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 it is not in the scenario referred to in the penultimate paragraph of Article 179 of this Law. B) The taxpayer did not carry out transactions with related parties resident abroad.

The taxpayer presented their informational declaration for their transactions with related parties (fraction X of Article 76 of the LISR) Means that the taxpayer is in the scenario established in the penultimate paragraph of Article 182 of the LISR.

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

In the row "value of intangible asset registered in its accounting," the final balance reflected in the taxpayer's financial statements shall be recorded. In case any intangible asset has been written off or disposed of during the exercise, its value in the financial statements at the date of write-off or disposal shall be reflected.

32 OFFICIAL GAZETTE Friday, January 13, 2023

The row "the taxpayer has documentary evidence demonstrating compliance with the provisions of fraction XII of Article 76 of the LISR for its transactions with related parties, both for residents in national territory and residents abroad," refers to the fact that taxpayers who entered into transactions with related parties must have support that accredits that their taxable income and authorized deductions were determined, considering for those operations the prices and amounts of counter-prestations 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 LISR, in the order established in the cited article.

In the rows referring to the RFC of the persons who prepared the documentation demonstrating compliance with the provisions of Article 76 fractions IX and XII of the LISR, or who advised on its formulation, the RFC of the external natural person to the taxpayer and not of the firm where said person works, who prepared or advised the taxpayer, shall be recorded. When it has been the personnel of the taxpayer itself who prepared the study, the RFC of the taxpayer itself shall be recorded.

In the section "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 year 2022," 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 if in the data: "applied criteria contrary to those published in the DOF as non-binding criteria in transfer pricing matters, 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.

Investments

In this annex, for the fiscal year 2022, grouped by each deduction rate and type of investment concept relative to fixed assets, expenses and deferred charges, and expenditures made in pre-operational periods referred to in the Income Tax Law, shall be presented.

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

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

In the column "MOI of acquisitions during the exercise," the updated fiscal balances according to the utilization period to determine the deduction shall be recorded.

In the column "alienations and/or write-offs," the updated fiscal balances used to determine the fiscal value of the write-off shall be recorded.

In the column "deduction in the exercise," the amount of the investment deduction applied in the exercise shall be recorded.

In the column "immediate deduction in the exercise," the amount of the immediate investment deduction applied in the exercise shall be recorded.

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

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

In this annex, data shall be provided grouped by each resident abroad, debtor or creditor, globalizing 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 proof(s) of the operation(s) shall be recorded. In case that in the country of residence such key is not used, "n/a" shall be recorded.

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 of 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 recorded.

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

In the column "in case that in the column 'most important concept that originated the balance,' you have selected any of the concepts of 'other debtor' or 'other creditor specify concept:'," the concept that originated the account shall be recorded.

Loans

In this annex, data shall be provided grouped by each resident abroad and in the country, globalizing 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 proof(s) of the operation(s) shall be recorded. In case that in the country of residence such key is not used, "n/a" shall be recorded.

In the columns "unpaid loan balance as of December 31, 2021" and "unpaid balance as of December 31, 2022," the corresponding balances in national currency reflected in the statement of financial position shall be recorded.

In the column for type of financing, the data of 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 "in case that in the column 'type of financing' you have selected the concept 'other,' specify concept:," the type of financing shall be recorded.

For the data of the column "was effective beneficiary of the interests," the provisions of Article 166 of the Income Tax 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 international treaties celebrated by Mexico, shall be taken into account.

In the column for creditor's registration number with the SAT resident abroad 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 Income Tax Law shall be recorded. When this data is not applicable, "n/a" shall be recorded.

In the column for country of residence for tax purposes, the data of 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 case "yes" has been recorded in the column "was effective beneficiary of the interests," the key of the country that was the effective beneficiary of the interests shall be recorded.

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 designation of the interest rate, the name of the reference interest rate with which the loan was agreed upon shall be recorded. 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 recorded.

For example: if an agreed LIBOR rate of 8% plus 3%, 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, in goods, in services, or in credit, or that have been due for payment, shall be recorded.

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 withholding of Income Tax.

In the column for frequency of exigibility of interest payment, the data of 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 "in case that in the column 'frequency of exigibility of interest payment' you have selected the concept 'other,' specify concept:," the agreed frequency for interest payment shall be recorded.

When "yes" is recorded in the column "made placements abroad," this annex shall be filled out as follows:

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In the column for tax identification number, "various" will be entered. In the columns for outstanding loan balance as of December 31, 2021, and outstanding balance as of December 31, 2022, the amount of the total placement in national currency on those dates will be entered. In the column for type of financing, "placements" will be entered. In the columns for "was effective beneficiary of interest" and "registration number of the creditor resident abroad before the SAT," "n/a" will be entered. In the column for country of residence for tax purposes, the country in which the placement was made will be entered; if there were several countries, the one in which the most representative amount in terms of value was placed will be entered. In the column for type of currency, the currency code and the country in which the placement was made will be placed; if there were several countries, the one in which the most representative amount in terms of value was placed will be entered.

Integration of prior fiscal losses. The information in this annex will be presented only when, in the fiscal year, there are movements other than its update or its increase due to loss or due to workers' participation in the profits of the companies of the same fiscal year, as referred to in articles 57 and 58 of the Income Tax Law.

When the loss applied comes totally or partially from a spin-off, it will be noted if the fiscal loss from prior years applied in the audited fiscal year comes from a spin-off.

In the concept "indicate the RFC of the spin-off," the RFC of the entity that transmitted the fiscal loss applied in the audited fiscal year originating from the spin-off will be entered.

In the concept "indicate the amount applied in the fiscal year, originating from the spin-off," the historical amount of the fiscal loss applied according to the fiscal year in which they originated will be entered.

In the event that the fiscal losses applied in the audited fiscal year have two or more spin-offs as their origin, the registered public accountant must state in the annex titled "additional information of the audit report" the information mentioned in the three preceding paragraphs.

Fiscal diagnostic questionnaire. Role of the registered public accountant on the topic of the fiscal diagnostic questionnaire. The answers to this questionnaire will be the responsibility of the registered public accountant according to the review they make of the taxpayer's financial statements, so they must state in their report on the review of the taxpayer's fiscal situation, expressly, any omission or non-compliance with the tax 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 Standards and Review of 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 must 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 judgment could negatively affect the taxpayer's capacity to record, 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 adequate evaluation and application of Financial Information Standards that have fiscal repercussions. Improper application of Financial Information Standards that affect 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.

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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 for the auditor to ensure that the taxpayers they are reviewing complied with their tax obligations regarding transfer pricing (article 76, fractions IX, X, and XII, and 179 first paragraph of the current Income Tax Law), that is, that they have presented the informative declaration of operations with related parties and that they have documentation and information that accredits that operations with related parties were determined as independent parties would in comparable operations (transfer pricing studies). For these purposes, what is provided in the International Auditing Standards must be considered.

In general, a non-applicable (n/a) answer means that the taxpayer is not facing the circumstance established for the question, for example (general financial statement audit report):

Question Meaning of an n/a answer Section referring to article 76, fraction IX of the ITL Verified that the taxpayer formally complied with this tax obligation A In case of non-compliance by the taxpayer, mentioned such circumstance as a qualification in their audit report

Means that: A) The taxpayer is in the circumstance established in the second paragraph of fraction IX of article 76 of the ITL, that is, that they carried out business activities and obtained income in the immediate prior fiscal year 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 fiscal year, provided that they are not in the circumstance referred to in the penultimate paragraph of article 179 of this Law. B) The taxpayer did not carry out operations with related parties.

Section referring to article 76, fraction IX of the ITL Verified the timely presentation of information on operations with related parties, carried out during the immediate prior year. A In case of non-compliance, mentioned such circumstance as a qualification in their audit report

Means that the taxpayer is in the circumstance established in the penultimate paragraph of article 182 of the ITL.

In the section "verified that the supporting documentation for transfer pricing, for operations with related parties (article 76, fraction IX of the ITL), included the following," it must be understood that the registered public accountant must leave a record of 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 (article 76, fraction IX of the ITL).

In the question that states: 8) method applied according to article 180 of the ITL for each type of operation evaluated, it is intended that the registered public accountant ensure that, in the supporting documentation for transfer pricing for each of the transactions with related parties resident 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 registered public accountant ensure that in the supporting documentation for transfer pricing for each of the transactions with related parties resident 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 registered 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 resident abroad were agreed upon as independent parties would have done in comparable operations, without judging whether the conclusion is correct or not.

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In the question that indicates: "verified from a formal point of view the correct filling out of the information on operations with parties, carried out during the immediate prior year (Annex 9 DIM) in accordance with the information contained in the transfer pricing documentation for operations with related parties resident abroad (article 76, fraction IX of the ITL)," it is intended to verify that the information contained in the transfer pricing documentation coincides with that of Annex 9 DIM only regarding 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 fractions IX and XII of article 76 of the ITL, 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 the transfer pricing methods established in article 180 of the ITL 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 in the documentary evidence the application of any of the methods established in article 180 of the Income Tax Law is included without judging whether 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 audit report.

Public accountants must state in their report on the review of the taxpayer's fiscal situation, expressly, any omission or non-compliance with tax provisions that they have detected when examining the taxpayer's fiscal situation, regarding 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 audit reports of taxpayer moral entities that pay as coordinated and of the agricultural, livestock, forestry, and fishing regime, and natural persons who dedicate themselves exclusively to land freight or passenger autotransport activities.

Comparative analysis of expense sub-accounts. For the fiscal year 2022, 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 operating, so this type of expense will be included in this annex as other expenses.

In the comparative analysis of expense sub-accounts, the columns titled: total deductible for Income Tax, total non-deductible for Income Tax, will have 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 comprehensive financing income. In the comparative analysis of sub-accounts of comprehensive financing income, the columns titled: accumulative or deductible for Income Tax, non-accumulative or not subject to Income Tax (income) non-deductible (expenses) for Income Tax, will have the amount that from the income or expense concepts reported, as applicable, 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 owed by the taxpayer as a direct subject or in their capacity as withholding agent.

In the annex of the list of contributions owed by the taxpayer as a 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 of the long-distance land passenger and tourism transport sector or the federal land freight transport sector, of the Resolution of administrative facilities for the sectors of Land Freight and Passenger Transport for 2022, as follows:

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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 own income of the direct subject activity, which has the character of definitive tax.

As a withholding agent, when moral entities fulfill on behalf of their members their tax obligations, globally consigning the amount of the cited authorized deduction, with index 40090214000000 with the concept Income Tax corresponding to the deduction of 8% of the own income of the withholding agent activity, which has the character of definitive tax.

Information of the members of moral entities as coordinated:

In this annex, the information of 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 of the members who opt to pay the tax through the coordinator, the information regarding the concept of the name or corporate name of the members who opt to pay the tax through the coordinator, as well as the columns for RFC of the member, total accumulative income for Income Tax, total authorized deductions for Income Tax, amount of the 8% deduction on accumulative income without documentation (RFA), fiscal profit, concepts reducible from fiscal profit, amount of the IEPS credit for the acquisition of diesel against Income Tax owed (article 16 fraction IV of the Fuel Tax Law), amount of the credit for 50% of expenses for the use of highway infrastructure against Income Tax owed (article 16 fraction V of the Fuel Tax Law), taxable profit, fiscal loss, Income Tax owed, Income Tax in favor, PTU to distribute, total amount of investments in freight and passenger transport equipment of each member in the fiscal year, number of freight and passenger transport equipment units used by the member during the fiscal year, and date of the notice presented by the member before the SAT (article 73 of the ITL) must be filled out.

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

The information of the members who opt to pay the tax through the coordinator and that of those who opt to pay the tax individually in relation 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 fiscal situation and, if applicable, make the corresponding qualifications.

Public accountants must state in their report on the review of the taxpayer's fiscal situation, expressly, 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 2022 Fiscal Miscellaneous Resolution.

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

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

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 and the National Insurance and Bonding Commission.

Statement of Comprehensive Income

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

38 DIARIO OFICIAL Friday, January 13, 2023 Statement of changes in equity. Due to the limitation on adding new columns to the formats, the statement of changes in equity includes two columns for other contributed capital accounts and other retained earnings accounts; as appropriate, these may be used when it is necessary to reflect equity concepts that do not have a specific column. When amounts are recorded in the columns for other contributed capital accounts and other retained earnings accounts, as appropriate, since their balance is integrated by the amount of one or more accounts, the integration thereof must be presented before the line "balances as of December 31, 2021" or the line "balances as of December 31, 2022" in the lines designated as "others," as applicable, indicating in the concept column the name of the accounts that integrate such balances and in the reference column, the corresponding amount for each account or concept. Statement of cash flows. The information in this statement must be presented in a comparative manner between the fiscal years 2022 and 2021. Comparative analysis of income statement accounts. Instead of presenting the annexes for the 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 comprehensive financing income, the annex for the comparative analysis of income statement accounts must be presented. In the columns designated: accumulative or deductible for Income Tax (ISR) and non-accumulative or not subject to ISR (income) non-deductible (expenses) for ISR, the amount that from the income or expense concepts reported, as applicable, has a fiscal effect will be placed. The non-deductible, non-accumulative, or non-subject items refer to accounting and not fiscal items. List of contributions payable by the taxpayer as the direct subject or in their capacity as withholding agent. Rights for services provided: The index: The National Banking and Securities Commission (CNBV) corresponds to the rights established for inspection and surveillance services included in Articles 29 to 29-H of the Federal Rights Law in force in 2022. Specific: Applicable to audits 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 deposit warehouses, financial factoring companies, financial leasing companies, regulated multiple-object financial societies, credit unions, popular savings and credit entities, and other non-bank financial intermediaries, it was necessary to combine into a single audit all the information of this type of entity under the generic denomination of non-bank financial intermediaries. Applicable to audits of investment funds of capital, variable income, and debt instruments. Statement of investment portfolio valuation. Instead of presenting the statements of cash flows or changes in financial position, the statement of investment portfolio valuation must be included, in a comparative manner with the immediately preceding fiscal year. Evidence of the application of review procedures on the taxpayer's tax situation (working papers). The registered public accountant must provide, through electronic means, the working papers related to the review of the taxpayer's tax situation, referred to in the last paragraph of Article 57 of the Regulations of the Federal Code of Fiscal Procedures and the Fiscal Miscellaneous Resolution for 2022, considering the following: I.- Package used for generating the working paper file (sbpt). SIPRED 2022 (see user manual, operation section of the working paper option), which can be downloaded and consulted on the SAT portal.

Friday, January 13, 2023 DIARIO OFICIAL 39 II.- Submission of the working paper file. The submission consists of: The working papers that the public accountant retains in the file of the audit performed on the taxpayer in question, in which the work performed is shown observing what is provided in the Auditing Standards applicable to them, which must include the following: Procedures applied. Conclusions reached. Evidence of the review. Evaluation of internal control. Audit planning. The information of the working papers will be formed in Excel files with the *.xlsx extension, 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 zipped file with the sbpt extension, which will be formed by 26 characters (including extension) and will contain the information indicated in the previous point II. Font type. Calibri. Font size. 10 maximum. Not allowed. Images. External links to the file. Book or sheet protection. File size with sbpt extension. Maximum 45 megabytes (Mb). Appendix IV. Catalog of operation type, for the purposes of the annexes related-party operations and operations carried out with residents abroad. Key Income Operations 100 Total income from sale of finished produced inventories 101 Total income from sale of semi-finished produced inventories 200 Total income from sale of inventories acquired for distribution 201 Total income from sale of inventories acquired (raw materials) 202 Total income from sale of inventories acquired (semi-finished articles) 300 Income from general services provision 301 Income from technical services provision 302 Income from manufacturing services provision 303 Income from financial services 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 sale 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

40 DIARIO OFICIAL Friday, January 13, 2023 Key Income Operations 1305 Interest in favor or accumulative determined by carrying out derivative financial operations 1306 Accumulation of income received from financial operations referred 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 sale of rights 1313 Income from reimbursements 1314 Income from portfolio sale 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 sale 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, rebates, and discounts on sale of finished produced inventories 3003 Returns, rebates, and discounts on sale of semi-finished produced inventories 3004 Returns, rebates, and discounts on sale of inventories acquired for distribution 3005 Returns, rebates, and discounts on sale of inventories acquired (raw materials)

Friday, January 13, 2023 DIARIO OFICIAL 41 Key Cost and Expense Operations 3006 Returns, rebates, and discounts on sale of inventories acquired (semi-finished articles) 3007 For initial amounts to acquire the right to carry out a derivative financial operation 3008 For initial amounts to acquire the right to carry out a financial operation 3009 For receiving goods on loan 3010 Costs and/or to acquire rights 3011 Costs and/or to acquire concessions 3012 Investments in intangibles 3013 Costs and/or for reimbursements 3014 Investments in other deferred charges and expenses 3015 Investments to acquire shares 3016 Expense advances 3100 Other payments (specify) Appendix V. Catalog of applied transfer pricing method, for the purposes of the annex related-party operations. Key Method PC Uncontrolled Comparable Price PR Resale Price CA Added Cost PU Profit Share RPU Residual Profit Share MTU Transactional Margins of Operating Profits 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 resident abroad. For the purposes of this appendix, the following catalog will 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 Anguila 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 (Azerbaijani Republic) BS Bahamas (Commonwealth of the) BH Bahrain (State of) BD Bangladesh (People's Republic of) BB Barbados (British Commonwealth of Nations) BE Belgium (Kingdom of)

42 DIARIO OFICIAL Friday, January 13, 2023 Key Country Name 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 Cabo 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) CK Cook (Islands) KP Korea (Democratic People's Republic of) (North Korea) KR Korea (Republic of) (South Korea) CI Ivory Coast (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) 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)

Friday, January 13, 2023 DIARIO OFICIAL 43 Key Country Name 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 and McDonald Islands FK Falkland Islands (U.K.) MP Northern Mariana Islands MH Marshall Islands 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)

44 DIARIO OFICIAL Friday, January 13, 2023 Key Country Name 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 Libyan 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) NR Nauru CX 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)

Friday, January 13, 2023 DIARIO OFICIAL 45 Key Country Name 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 Republic of Rwanda 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 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) 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) SE Sweden (Kingdom of) CH Switzerland (Confederation) SR Suriname (Republic of) SZ Swaziland (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

46 DIARIO OFICIAL Friday, January 13, 2023 Key Country Name TL East Timor 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) Appendix VII. Catalog of currency type. For the purposes of this appendix, the catalog in force on the date of submission of the tax audit will apply, according to Appendix 5.- currency keys, of Annex 22 of the general rules in matters of foreign trade for 2017, published in the Official Gazette of the Federation on February 9, 2017, 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 Extra-continental Yuan Cyprus Euro

Friday, January 13, 2023 DIARIO OFICIAL 47 Country Currency Name Colombia Peso North Korea Won South Korea Won Costa Rica Colón Cuba Peso 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 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 Riyal 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

48 DIARIO OFICIAL Friday, January 13, 2023 Country Currency Name 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 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 (Dem. Pop.) Rial Yugoslavia Dinar Other countries Other currencies Appendix VIII. Catalog of main intangible assets, for the purposes of the annex information on your 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) Portal or internet site names

Friday, January 13, 2023 DIARIO OFICIAL 49 Key I. Assets related to the market IF) Non-compete agreements IG) Rights (radio transmission, gas development, distribution, landing, rent, mining, mortgage service, reacquired franchise, service, timber cutting, water use) IH) Others Key II. Assets related to the customer portfolio IIA) Customer lists IIB) Contracted production and secured orders IIC) Contracts with customers and corresponding customer relationships IID) Non-contractual relationships with customers IIE) Others 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) Others 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 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) Others Key V. Technological intangible assets VA) Technological patents VB) In-process research and development VC) Computer systems (software), and licenses, computer programs, information systems, formats, etc. VD) Unpatented technology, technical knowledge. 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) Others Key VI. Intangible assets other than the above VIA) Others

50 OFFICIAL GAZETTE Friday, January 13, 2023 Appendix IX. Catalog of the most important concept that generated the balance, for the purposes of the annex on accounts and documents receivable and payable in national and foreign currency (not applicable for tax audits of the financial sector).

Key Debtors 1 Petty cash 2 Checking account 3 Investment account 4 Inventory sales 5 Fixed asset sales 6 Intangible asset sales 7 Share sales 8 Advances 9 Loans 10 Royalties 11 Technical assistance 12 Advertising 13 Maquiladora 14 Portfolio sales 15 Reimbursements 16 Dividends 17 Commissions 18 Derivative financial operations 19 Leasing 20 Service provision 21 Administrative services 22 Accrued interest 23 Expenses on behalf of related parties 24 Disposal of intangibles 25 Disposal of other charges and deferred expenses 26 Disposal of shares 27 Disposal of fixed assets 28 Disposal of land 29 Other debtors

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

Friday, January 13, 2023 OFFICIAL GAZETTE 51 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 Enablement or avío F Mortgage G Global lines H Pledge I Protocols J Unsecured K Refinancing L Revolving M Syndicated N Other

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

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

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 participation character in trust or foreign entity or 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

52 OFFICIAL GAZETTE Friday, January 13, 2023 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 Others

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

Key Term Maturity 1 Restructured 2 Re-contracted 3 Reconfigured 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 partnership interests.

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

Instructions for characteristics for filling out and presenting the financial statement tax audit report issued by a registered public accountant, for the fiscal year 2022 using the SIPRED'2022 reporting system, applicable to the following types of audits. A. General financial statements. B. Taxable legal entities that pay taxes as coordinated entities and under the agricultural, livestock, forestry and fishing regime, and natural persons dedicated exclusively 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 report.

Content and characteristics for filling out the audit report Data applicable to the audit of: A. General financial statements. Identification Data Data to provide: 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).

Friday, January 13, 2023 OFFICIAL GAZETTE 53 Data, federal taxpayer registry, of the taxpayer, of the legal representative, of the public accountant and of the 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 resident abroad who does not have this data, the following will be noted: 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 will be noted: 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. 01A002000 CURP (of the taxpayer natural person). 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.). Tax domicile of the taxpayer, of the legal representative and of the 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. Alphabetic character data 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).

54 OFFICIAL GAZETTE Friday, January 13, 2023 Complete neighborhood or locality data. Alphanumeric character data. 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. Exact five numeric character data, without sign. This data cannot contain special signs (peso signs, commas, periods, hyphens, parentheses, etc.), it must only consist of digits from 0 to 9. 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. Alphanumeric character data. 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). Data, complete city or population. Alphanumeric character data. 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 of the 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 only consist 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) Alphanumeric character data Alphabetic characters can be noted 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'2022 once the fiscal activity key has been selected. 01A012000 Activity key for fiscal purposes. Economic activity or predominant activity data, also known as business, assigned automatically by SIPRED'2022 once selected from a catalog.

Friday, January 13, 2023 OFFICIAL GAZETTE 55 For the purposes of this data, the description made for this effect in annex 6 of the General Fiscal Resolution in force for 2014 and its corresponding modifications must be taken into account. This text cannot contain special signs (commas, brackets, parentheses, etc.). 01C002000 National (legal representative). 01C003000 Foreign (legal representative). Data of two alphabetic characters (yes or no). Use 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 only consist 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 noted. Data of five exact numeric characters, without sign. This data cannot contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), it must only consist 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. Alphabetic character data. Use only uppercase alphabetic characters. This text cannot contain special signs (commas, brackets, parentheses, etc.). General Data Data to provide: 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). 01D019000 Type of special taxpayer (selection from a catalog). 01D028000 Select the costing system used for fiscal purposes (selection from a catalog): absorption costing for fiscal purposes and the acquisition cost valuation method for accounting purposes (historical costs), absorption costing for fiscal purposes (estimated predetermined costs), absorption costing for fiscal purposes and the standard cost valuation method for accounting purposes, system different from the above, not applicable. 01D033000 Type of opinion (selection from a catalog): 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, 6- disclaimer of opinion. 01D049000 In the affirmative case to indices 01D047000 and 01D048000 indicate if you presented the notice in terms of what is provided in:

56 OFFICIAL GAZETTE Friday, January 13, 2023 01D051000 Presentation medium of the notice "credit for concept of fiscal losses" (option contained in article two, fraction VIII of the transitional provisions of the LISR in force from January 1, 2016) 01D053000 In the affirmative case to the previous index indicate if you presented the notice in terms of what is provided in: 01D089000 It is about: 01D182000 They were carried out for the purpose of: 01D276000 In what capacity did you participate in a merger: 01D300000 In what capacity did you participate in a spin-off: 01D407000 In the affirmative case to the previous question, indicate the reason why you stopped applying the ISR tax incentive 01D410000 (1) Corresponding to the month of: 01D413000 (2) Corresponding to the month of: 01D416000 (3) Corresponding to the month of: 01D419000 (4) Corresponding to the month of: 01D422000 (5) Corresponding to the month of: 01D425000 (6) Corresponding to the month of: 01D428000 (7) Corresponding to the month of: 01D431000 (8) Corresponding to the month of: 01D434000 (9) Corresponding to the month of: 01D437000 (10) Corresponding to the month of: 01D440000 (11) Corresponding to the month of: 01D443000 (12) Corresponding to the month of: 01D467000 (1) Corresponding to the month of: 01D470000 (2) Corresponding to the month of: 01D473000 (3) Corresponding to the month of: 01D476000 (4) Corresponding to the month of: 01D479000 (5) Corresponding to the month of: 01D482000 (6) Corresponding to the month of: 01D485000 (7) Corresponding to the month of: 01D488000 (8) Corresponding to the month of: 01D491000 (9) Corresponding to the month of: 01D494000 (10) Corresponding to the month of: 01D497000 (11) Corresponding to the month of: 01D500000 (12) Corresponding to the month of: 01D503000 What is your functional currency 01D514000 In the affirmative case to the previous question, indicate the reason why you stopped applying the ISR tax incentive 01D517000 (1) Corresponding to the month of: 01D520000 (2) Corresponding to the month of: 01D523000 (3) Corresponding to the month of: 01D526000 (4) Corresponding to the month of: 01D529000 (5) Corresponding to the month of: 01D532000 (6) Corresponding to the month of: 01D535000 (7) Corresponding to the month of: 01D538000 (8) Corresponding to the month of: 01D541000 (9) Corresponding to the month of: 01D544000 (10) Corresponding to the month of: 01D547000 (11) Corresponding to the month of: 01D550000 (12) Corresponding to the month of: 01D574000 (1) Corresponding to the month of: 01D577000 (2) Corresponding to the month of: 01D580000 (3) Corresponding to the month of: 01D583000 (4) Corresponding to the month of: 01D586000 (5) Corresponding to the month of:

Friday, January 13, 2023 OFFICIAL GAZETTE 57 01D589000 (6) Corresponding to the month of: 01D592000 (7) Corresponding to the month of: 01D595000 (8) Corresponding to the month of: 01D598000 (9) Corresponding to the month of: 01D601000 (10) Corresponding to the month of: 01D604000 (11) Corresponding to the month of: 01D607000 (12) Corresponding to the month of: 01D610000 What is your functional currency Data assigned automatically by SIPRED'2022 once an option from a list (catalog) is selected. 01D024000 Start date of the fiscal year. 01D025000 End date of the fiscal year. 01D026000 Start date of the previous fiscal year. 01D027000 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 01/01/2022 31/12/2022 01D003000 Opted to audit its financial statements by taxable income (article 32-A CFF) 01D004000 Opted to audit its financial statements by the value of its assets (article 32-A CFF) 01D005000 Opted to audit its financial statements by the number of workers (article 32-A CFF) 01D007000 Is part of a joint venture 01D008000 Is part of a trust 01D014000 First audit 01D015000 Is a specialized society in the investment in energy, electricity and infrastructure assets 01D016000 Carried out construction works 01D017000 In the affirmative case to the previous index, accumulated income in accordance with article 17 fraction IV of the LISR 01D018000 Maquiladora industry 01D020000 Subsidiary company 01D021000 Subsidiary company 01D022000 Cooperative society 01D023000 Start of operations 01D034000 Statement of cash flows. Used the indirect method (in the affirmative case must fill out from index 01040000000000 to 01040050000000 of annex 4) 01D041000 Carried out operations with related parties 01D042000 If your answer was affirmative in index 01D041000 (must fill out annexes 16 and 17) 01D043000 Carried out operations with national related parties 01D044000 Carried out operations with foreign related parties 01D045000 It is a fiscally transparent foreign entity and/or a foreign legal figure 01D046000 In the year decreased pending fiscal losses to be applied from previous years referred to in fraction II of article 9 of the LISR (in the affirmative case must fill out annex 27) 01D047000 Applied the option referred to in article two, fraction VIII, of the transitional provisions of the LISR, published on November 18, 2015, in force from January 1, 2016 (in the affirmative case must fill out annex 27)

58 OFFICIAL GAZETTE Friday, January 13, 2023 01D052000 Applied the option referred to in Article Two, Fraction IX, of the transitional provisions of the Income Tax Law (LISR), published on November 18, 2015, effective as of January 1, 2016 (if yes, complete Annex 22) 01D063000 In the case of companies that had the status of holding companies, decreased the loss from the alienation of shares in any exercise subsequent to 2015 (Article Two, Fraction IX, second-to-last paragraph of the transitional provisions of the LISR in effect as of January 1, 2016) 01D064000 If yes to the previous index, indicate if you liquidated the entire Deferred Tax (Article Two, Fraction IX, second-to-last paragraph of the transitional provisions of the LISR in effect as of January 1, 2016) 01D065000 Applied what is established in rule 11.7.1.20. of the 3rd RMRMF 2016 01D066000 Applied what is established in rule 3.23.22. of the RMF 2017 01D067000 Applied what is established in rule 3.23.15. of the RMF 2018 01D068000 Applied what is established in rule 3.23.15. of the RMF 2019 01D069000 Applied what is established in rule 3.23.14. of the RMF 2020 01D070000 Applied what is established in rule 3.23.14. of the RMF 2021 01D071000 Applied what is established in rule 3.23.8. of the RMF 2022 01D072000 Applied what is established in rule 11.7.1.19. of the 3rd RMRMF 2016 01D073000 Applied what is established in the fifth transitional provision of the RMF 2017 01D074000 Applied what is established in the thirtieth transitional provision of the RMF 2018 01D075000 As of December 31, 2013, held authorization to determine your consolidated fiscal result, opted to apply what is provided in the ninth transitional article, fraction XVI DTLISR 2014 (if yes, complete Annex 19) 01D076000 As of December 31, 2013, held authorization to determine your consolidated fiscal result, opted to apply what is provided in the ninth transitional article, fraction XVIII DTLISR 2014 (if yes, complete Annex 20) 01D078000 Indicate if the taxpayer applied the procedures established in Article 22 of the LISR 01D083000 Indicate if the acquirer of the alienated shares is a related party. 01D084000 The taxpayer has pending losses from the alienation of shares to be applied at the end of the exercise 01D086000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria for tax and customs provisions 01D088000 Obtained any resolution from the SAT, SHCP, or PRODECON that affected your fiscal situation during the exercise 01D097000 Obtained any favorable resolution from jurisdictional authorities that affected your fiscal situation during the exercise (includes PTU) 01D104000 Has filed any means of defense against tax provisions 01D107000 Is obliged to disclose reportable schemes for the fiscal exercise 01D115000 Entered into derivative financial operations that had fiscal effects during the exercise in the Income Tax (if yes, complete Annex 12) 01D116000 Maintained permanent investments in subsidiaries, associates, and affiliates during the exercise (if yes, complete Annex 13) 01D117000 Carried out operations with residents abroad (if yes, complete Annex 23) 01D118000 Maintained balances receivable and payable in national and foreign currency during the exercise (if yes, complete Annex 25) 01D119000 Obtained loans during the exercise (if yes, complete Annex 26) 01D120000 Has had changes in denomination or trade name during the audited fiscal exercise 01D121000 If yes to the previous index, holds the notices of change of denomination or trade name before the Federal Registry of Taxpayers (Article 29, Fraction I of the RCFF), also specify the RFC and previous names 01D127000 Has had changes in fiscal address during the audited fiscal exercise 01D128000 If yes to the previous index, holds all notices of change of fiscal address (Articles 29, Fraction III of the RCFF) 01D129000 Has updated economic activities and obligations during the audited fiscal exercise 01D130000 If yes to the previous index, holds all notices of update of economic activities and obligations (Articles 29, Fraction VII RCFF)

Friday, January 13, 2023 OFFICIAL GAZETTE 59 01D131000 For the audited fiscal exercise, 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 premise or establishment used for the performance of its activities (Article 29, Fraction VIII of the RCFF) 01D132000 During the exercise, notices of compensation of balances in favor were presented (Article 23 CFF) 01D133000 Indicate if during the fiscal exercise your partners, shares, or equivalent were sold by the taxpayer, if the latter complied with what is provided in Article 26, Fraction XI of the CFF 01D134000 Has shareholders resident in the country 01D135000 If yes to the previous index, are they registered in the Federal Registry of Taxpayers (Article 27 CFF) 01D136000 Is obliged to request the registration in the RFC of its partners or shareholders resident abroad (Article 27 CFF) 01D137000 If yes to the previous index, are they registered in the Federal Registry of Taxpayers 01D138000 Has inventories registered in its accounting 01D139000 If yes, maintains control of inventories of merchandise, raw materials, work in progress, and finished products, as appropriate (Article 76, Fraction XIV of the LISR) 01D142000 Conducted operations with the general public 01D143000 Has employees 01D151000 If no to the question of index 01D143000, has any personnel service contract (outsourcing) 01D157000 Alienation of goods 01D158000 Provision of services 01D159000 Granting of temporary use or enjoyment of goods 01D160000 Dividends obtained from residents abroad without a permanent establishment in Mexico 01D161000 Dividends obtained from residents abroad subject to preferential tax regimes 01D162000 Others, if yes specify below: 01D166000 Obtained loss from the alienation of accounts and documents receivable during the exercise 01D167000 The accounts and documents receivable during the exercise were assigned as part of a restructuring or payment of dividends or profits 01D169000 Kept accounting in accordance with Article 28 of the CFF, its regulations, and with Article 32, Fraction I of the LIVA 01D170000 The supporting documentation of the records or entries is available at your fiscal address (Article 28, Fraction III of the CFF) 01D177000 Journal 01D178000 Ledger 01D179000 Minutes of meetings of partners or shareholders 01D180000 Partners or shareholders 01D181000 Conducted derivative financial operations (Article 20 of the LISR) 01D185000 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 (Article 24 of the LISR) 01D186000 The taxpayer participated in a restructuring in which an undue transmission of fiscal losses was generated (Article 69-B bis of the CFF) 01D188000 The taxpayer changed the business model. 01D189000 Issue receipts for the activities carried out and preserve the files (Articles 76, Fractions II and XVII and 110, Fraction III and IV of the LISR) 01D210000 Indicate if you alienated shares or intangibles during the exercise 01D212000 Is a related party 01D214000 Is a related party 01D216000 Is a related party 01D218000 Is a related party 01D220000 Is a related party 01D225000 Made withholding 01D227000 In case of having fiscal loss in the alienation of shares, presented notice within ten days following the date of the operation

60 OFFICIAL GAZETTE Friday, January 13, 2023 01D230000 Indicate if you transmitted monetary assets by more than 51% 01D231000 Indicate if you carried out a refund or reduction of shares 01D232000 Indicate if you refunded premium on share subscription 01D236000 Indicate if you carried out a refund or reduction of shares derived from absorption of financial losses 01D237000 Be strictly indispensable for the purposes of your activity, except for authorized donations for their deduction by tax provisions (Articles 27, Fraction I and 105, Fraction II of the LISR and 36, 37, 38, 107, 108, 124, 125 and 131 of the RISR) 01D239000 Be backed by fiscal receipts (Articles 27, Fraction III and 105 last paragraph of the LISR, as well as with the applicable rules of the RMF for 2022) 01D240000 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 (Articles 27, Fraction III and 105 last paragraph of the LISR and 42 of the RISR, as well as with the applicable rules of the RMF for 2022) 01D241000 Be duly registered in accounting (Articles 27, Fraction IV and 105 last paragraph of the LISR and 44 of the RISR) 01D242000 Be deducted only once (Articles 27, Fraction IV and 105, Fraction IV of the LISR) 01D244000 That in the fiscal receipt, the Value Added Tax appears expressly and separately when appropriate (Articles 27, Fraction VI and 105 last paragraph of the LISR) 01D255000 In the case of payments made to commission agents and brokers resident abroad, comply with the information and documentation requirements set forth in Article 52 of the RLISR 01D256000 That upon carrying out the corresponding operations or at the latest on the last day of the exercise, the requirements that for each particular deduction the LISR establishes were met (Articles 27, Fraction XVIII and 105 last paragraph of the LISR and 53 and 54 of the RISR, as well as with the applicable rules of the RMF for 2022) 01D257000 The fiscal receipts meet the requirements established by tax provisions and were obtained at the latest on the day you should have presented your declaration and that the issuance dates corresponded to the exercise for which the deduction was made (Articles 27, Fraction XVIII and 105 last paragraph of the LISR) 01D268000 Were considered non-deductible all concepts that applied to you referring to Article 28 of the LISR 01D275000 In the case of payments made to commission agents and brokers resident abroad, comply with the information and documentation requirements set forth in Article 52 of the RLISR 01D351000 Maintained investments through trusts for the acquisition or construction of real estate (fibras) 01D352000 If yes to the previous index, complied with all requirements provided in Articles 187 and 188 of the LISR 01D353000 Was part of a trust for the acquisition or construction of real estate (fibra) 01D354000 If yes to the previous index, complied with all requirements provided in Articles 187 and 188 of the LISR 01D360000 Conducted operations with preferential tax regimes, through entities or legal figures abroad that are fiscally transparent abroad (if yes, complete Annex 28) 01D376000 Considered as effectively collected the counterprestations when received in cash, in goods or in services, even though those may have 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 counterprestations (Article 1-B of the LIVA) 01D378000 Considered as value to calculate the tax, the amount effectively collected, as well as amounts additionally charged or collected from the acquirer for other taxes, duties, normal or moratory interests, conventional penalties or any other concept (Articles 12, 18 and 23 of the LIVA and 42, 43, 44 and 45 of the RIVA, as well as with the applicable rules of the RMF for 2022) 01D382000 Applied the option of Article 5-B of the LIVA for the proration of the unidentified tax with taxable activities, for which the 0% rate and exempt rates apply 01D383000 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 realization of activities other than importation, for which the tax established in this LIVA must be paid or to which the 0% rate applies (Article 5, Fraction I of the LIVA)

Friday, January 13, 2023 OFFICIAL GAZETTE 61 01D384000 The credited Value Added Tax was explicitly transferred and appeared separately in the receipts (Article 5, Fraction II of the LIVA) 01D385000 The transferred Value Added Tax was effectively paid in the month in question (Article 5, Fraction III of the LIVA) 01D386000 Regarding the Value Added Tax transferred that had been withheld in accordance with Article 1-A, it was credited in the monthly payment declaration following the declaration in which the withholding was made (Article 5, Fraction IV of the LIVA) 01D387000 Regarding the Value Added Tax transferred that had been withheld in accordance with Article 1-A of this Law, said withholding was paid in the terms and deadlines established (Article 5, Fraction IV of the LIVA) 01D388000 The tax corresponding to expenditures other than investments was credited in its entirety because activities exclusively for which one must pay the tax were carried out, or the 0% rate applies to them (Article 5, Fraction V subsection a) of the LIVA) 01D399000 Was obliged to pay the IEPS in the exercise 01D400000 Opted to apply the fiscal incentive in matter of ISR of the Decree of fiscal incentives northern border region, published in the DOF on December 31, 2018 (if yes, complete from index 01180118000000 to 01180146000000 of Annex 18) 01D402000 Is registered in the beneficiary roster of the incentive for the northern border region 01D406000 Ceased to apply the fiscal incentive in matter of ISR indicated in the Decree of fiscal incentives northern border region, published in the DOF on December 31, 2018 01D409000 Presented at the latest in the month following that in which the cancellation was requested, the complementary declarations of provisional payments in which the incentive was applied and, if applicable, made the payment of the corresponding ISR. 01D447000 The age of the fiscal address, or of some branch, establishment or other in the northern border region is less than 18 months 01D450000 In addition to the northern border region incentive, applied another fiscal treatment that grants additional benefits or fiscal incentives, including exemptions or subsidies. 01D453000 Collaborated with the annual program of real-time verification referred to in Article seven, second paragraph, Fraction IV, of the Decree of fiscal incentives northern border region, published in the DOF on December 30, 2020. 01D457000 Opted to apply the fiscal incentive in matter of IVA indicated in the Decree of fiscal incentives northern border region, published in the DOF on December 31, 2018 01D459000 (a) alienation of goods 01D460000 (b) provision of independent services 01D461000 (c) granting of temporary use or enjoyment of goods 01D462000 Ceased to apply the fiscal incentive in matter of IVA, indicated in the Decree of fiscal incentives northern border region, published in the DOF on December 31, 2018. 01D465000 Is a natural or legal person with business activities obliged to make withholding for the services referred to in Fraction IV of Article 1, of the IVA Law 01D466000 If the answer to the previous question is affirmative, indicate if you opted to make the IVA withholding at the reduced rate of 3% of the value of the counterprestation effectively paid 01D504000 Is obliged to carry volumetric control 01D505000 Is importer of a specific sector 01D507000 Opted to apply the fiscal incentive in matter of ISR of the Decree of fiscal incentives southern border region, published in the DOF on December 30, 2020 (if yes, complete from index 01180147000000 to 01180175000000 of Annex 18) 01D509000 Is registered in the beneficiary roster of the incentive for the southern border region 01D513000 Ceased to apply the fiscal incentive in matter of ISR indicated in the Decree of fiscal incentives southern border region, published in the DOF on December 30, 2020 01D516000 Presented at the latest in the month following that in which the cancellation was requested, the complementary declarations of provisional payments in which the incentive was applied and, if applicable, made the payment of the corresponding ISR 01D554000 The age of the fiscal address, or of some branch, establishment or other in the southern border region is less than 18 months 01D557000 In addition to the southern border region incentive, applied another fiscal treatment that grants additional benefits or fiscal incentives, including exemptions or subsidies. 01D560000 Collaborated with the annual program of real-time verification referred to in Article seven, second paragraph, Fraction VI of the Decree of fiscal incentives southern border region, published in the DOF on December 30, 2020.

62 OFFICIAL GAZETTE Friday, January 13, 2023 01D564000 Opted to apply the fiscal incentive in matter of IVA indicated in the Decree of fiscal incentives southern border region, published in the DOF on December 30, 2020 01D566000 (a) alienation of goods 01D567000 (b) provision of independent services 01D568000 (c) granting of temporary use or enjoyment of goods 01D569000 Ceased to apply the fiscal incentive in matter of IVA, indicated in the Decree of fiscal incentives southern border region, published in the DOF on December 30, 2020. 01D572000 Is a natural or legal person with business activities obliged to make withholding for the services referred to in Fraction IV of Article 1, of the IVA Law 01D573000 If the answer to the previous question is affirmative, indicate if you opted to make the IVA withholding at the reduced rate of 3% of the value of the counterprestation effectively paid 01D611000 Is obliged to carry volumetric control 01D612000 Is importer of a specific sector Two-character alphabetic data, (yes, no) in uppercase. These data cannot contain special signs (commas, brackets, parentheses, etc.). 01D077000 Indicate if you promoted lawsuits that are pending resolution regarding deconsolidation 01D090000 The requirements established in the resolution (authorization or consultation) were met 01D140000 Indicate if you identified suppliers or clients with the definitive list issued by the SAT of presumably non-existent operations for the entire audited fiscal exercise 01D141000 Indicate if you verified that the operations with that client or supplier do not have fiscal effect in accordance with Article 69-B of the CFF 01D150000 Created a reserve for pension or retirement funds for staff or well made changes to said fund (Article 29 of the LISR and 65 of the RISR) 01D171000 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 (Articles 32, Fraction II of the LIVA and 35 of the RIVA) 01D172000 Issued and delivered fiscal receipts (Articles 32, Fraction III of the LIVA, 20 and 74 of the RIVA) 01D173000 Issued fiscal receipts for the withholdings of the tax that are made in the cases provided for in Article 1-A, (Article 32, Fraction V of the LIVA as well as with the applicable rules of the RMF for 2022) 01D174000 Provided monthly and in time to the tax authorities, information about the persons to whom taxes were withheld (Article 32, Fraction V of the LIVA as well as with the applicable rules of the RMF for 2022) 01D175000 Provided monthly and in time to the tax authorities, information about 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 one was not obliged to pay (Article 32, Fraction VIII of the LIVA, as well as with the applicable rules of the RMF for 2022) 01D187000 The shares of the taxpayer related to the restructuring referred to in the previous index remained in the restructured group during the audited exercise 01D190000 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 (Article 76, Fraction III of the LISR) 01D191000 Take inventory of stock on the date of the end of the exercise (Articles 76, Fraction IV and 110, Fraction V or on a different date according to Articles 110 and 192 of the RISR) 01D192000 Keep a record of the operations carried out with securities issued in series (Articles 76, Fraction VIII of the LISR and 111 of the RISR) 01D193000 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 (Article 76, Fraction XI subsection a) of the LISR) 01D194000 Provide to the partners or shareholders to whom dividends were paid, a fiscal receipt indicating their amount, where it indicates if the dividends come from any specific account or register (Article 76, Fraction XI subsection b) of the LISR) 01D195000 Present in 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 (Article 76, Fraction XIII of the LISR)

Friday, January 13, 2023 OFFICIAL GAZETTE 63 01D196000 Inform tax authorities, as indicated by tax provisions, about benefits received in cash in national or foreign currency, as well as in gold or silver pieces, whose amount exceeds one hundred thousand pesos (articles 76, fraction XV and 110, fraction VII of the Income Tax Law) 01D197000 Make known in the ordinary general assembly of shareholders or partners a report in which compliance with tax obligations for the immediate preceding fiscal year is reported (articles 76, fraction XIX of the Income Tax Law and 116 of the Income Tax Law Regulations) 01D198000 Inform tax authorities about loans, contributions for future capital increases, or capital increases received in cash, in national or foreign currency, greater than $600,000 (articles 18, fraction XI and 76, fraction XVI of the Income Tax Law, as well as with the applicable rules of the 2022 Fiscal Miscellaneous Resolution) 01D199000 Withhold and remit the additional ISR at a rate of 10% on distributed dividends or profits (article 140, second paragraph of the Income Tax Law) 01D200000 Alienation of assets (articles 17, fraction I of the Income Tax Law, as well as with the applicable rules of the 2022 Fiscal Miscellaneous Resolution) 01D201000 Provision of services (articles 17, fraction I of the Income Tax Law, as well as with the applicable rules of the 2022 Fiscal Miscellaneous Resolution) 01D202000 Granting of temporary use or enjoyment of assets (articles 17, fraction II of the Income Tax Law) 01D203000 Financial lease contracts (articles 17, fraction III and 40 of the Income Tax Law) 01D204000 Installment sales. Agreed price (articles 17, fraction III, second paragraph and 40 of the Income Tax Law) 01D205000 Installment sales. Collected price (articles 17, fraction III, third paragraph and 40 of the Income Tax Law) 01D206000 Debts not covered by prescription, forgiveness, or notorious practical impossibility of collection (article 17, fraction IV of the Income Tax Law) 01D207000 Real estate construction contracts. That estimates are authorized or approved for collection (articles 17, penultimate paragraph of the Income Tax Law and 17, 18 and 19 of the Income Tax Law Regulations) 01D208000 Real estate construction contracts. That estimates are effectively paid (articles 17 of the Income Tax Law and 17, 18 and 19 of the Income Tax Law Regulations) 01D209000 Considered as taxable income of the fiscal year the estimates for work progress as provided in article 1.7. of the Decree published in the Official Gazette on December 26, 2013. 01D238000 In the case of donations, complied with all requirements for their deduction (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) 01D243000 Comply with obligations regarding withholding and remittance of taxes payable by third parties, as well as other established formalities (articles 27, fraction V and 105, last paragraph of the Income Tax Law) 01D245000 In the case of interest on borrowed capital, these have been invested in the business purposes (articles 27, fraction VII of the Income Tax Law and 45 of the Income Tax Law Regulations) 01D246000 For borrowed capital and granting of loans to third parties, the cap established for their deduction was applied (article 27, fraction VII of the Income Tax Law) 01D247000 Payments to individuals, coordinated legal entities, civil societies or associations, those who provide domestic services of water supply and garbage collection, and those who obtain donations, were deducted when they were effectively paid (article 27, fraction VIII of the Income Tax Law) 01D248000 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 (article 27, fraction IX of the Income Tax Law) 01D249000 In cases of technical assistance, technology transfer or royalties, it has been verified that the provider of the knowledge had its own technical elements for it, provided them directly and they were effectively carried out (articles 27, fraction X and 105, last paragraph of the Income Tax Law) 01D250000 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. (articles 7 and 27, fraction XI of the Income Tax Law and 46, 47, 48 and 50 of the Income Tax Law Regulations) 01D251000 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 (articles 27, fraction XI and 105, last paragraph of the Income Tax Law and 49 of the Income Tax Law Regulations) 01D252000 It was verified that the acquisition cost or the interest derived from received credits correspond to market rates and when they have exceeded, the excess was considered non-deductible (articles 27, fraction XIII and 105, last paragraph of the Income Tax Law)

64 OFFICIAL GAZETTE Friday, January 13, 2023 01D253000 In the case of import of goods, legal requirements for their import were met (articles 27, fraction XIV and 105, last paragraph of the Income Tax Law and other applicable customs provisions) 01D254000 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 (article 27, fraction XV of the Income Tax Law). 01D258000 In the case of advances for expenses, the established requirements for their deduction were met (articles 27, fraction XVIII and 105, last paragraph of the Income Tax Law). 01D259000 When workers have been entitled to the employment subsidy, the corresponding amounts were effectively delivered to them (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, 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 Official Gazette on December 11, 2013) 01D260000 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 (articles 27, fraction XX of the Income Tax Law and 107, 109 and 124 of the Income Tax Law Regulations, as well as with the applicable rules of the 2022 Fiscal Miscellaneous Resolution) 01D261000 In the case of investments, applied the percentages authorized by the Income Tax Law 01D262000 In the case of travel expenses when they were destined for lodging, food, transportation, temporary use or enjoyment of automobiles and payment of mileage, complied with the established requirements for their deduction (articles 28, fraction V and 103, last paragraph of the Income Tax Law and 57 and 58 of the Income Tax Law Regulations) 01D263000 In the case of granting temporary use or enjoyment of automobiles and aircraft, complied with the established requirements for their deduction (articles 28, fraction XIII and 103, last paragraph of the Income Tax Law and 60 of the Income Tax Law Regulations) 01D264000 In the case of the two previous concepts, they were expenses incurred by partners, shareholders or their relatives without a labor relationship 01D265000 In the case of loss from 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 (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 with the applicable rules of the 2022 Fiscal Miscellaneous Resolution) 01D266000 In the case of restaurant consumption, the established requirements for their deduction were met (articles 28, fraction XX and 103, last paragraph of the Income Tax Law and 61 of the Income Tax Law Regulations) 01D267000 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 (articles 36, fractions II and III respectively and 104 of the Income Tax Law) 01D269000 In the case of interest derived from debt, the established requirements for their deduction were met (article 28, fraction XXVII of the Income Tax Law) 01D270000 In the case of net interest of the fiscal year, the established requirements for their deduction were met (article 28, fraction XXXII of the Income Tax Law) 01D272000 The debt is older than five years 01D273000 The debt was restructured with respect to the period indicated in the previous index 01D274000 Opted and complied with what is provided in article 30 of the Income Tax Law 01D302000 Transferred fiscal attributes such as tax losses, CUFIN, CUCA 01D355000 Has the supporting documentation for the payment of ISR paid abroad that was credited 01D356000 Complies with the requirements established in article 5 of the Income Tax Law to credit the ISR paid abroad 01D361000 Has a transfer pricing study for the operations carried out 01D363000 Credited tax paid in REFIPRES 01D365000 Complied with all requirements to apply withholding ISR from REFIPRE. 01D367000 Indicate if tax on income subject to REFIPRES was declared 01D370000 The taxpayer made any payment to a resident abroad, in which the ISR corresponding to said foreign resident was covered by the taxpayer itself 01D371000 Applied what is provided by article 1.13. of the Decree published in the Official Gazette on December 26, 2013 01D372000 Applied treaties to avoid double taxation

Friday, January 13, 2023 OFFICIAL GAZETTE 65 01D373000 Has the necessary documentation to prove residence in the country in question, in terms of article 4 of the Income Tax Law. 01D374000 Complied with all requirements to apply a preferential withholding rate. 01D375000 Applied what is provided in article 1.4. of the Decree published in the Official Gazette on December 26, 2013. 01D377000 Considered as alienation the value of the shortage of goods in its inventories (articles 8 of the VAT Law and 25 of the VAT Law Regulations) 01D379000 The acquisition or temporary use or enjoyment of intangible assets (articles 24, fractions II and III of the VAT Law and 50 of the VAT Law Regulations) 01D380000 The utilization in national territory of independent services, except those derived from international transport (articles 24, fraction V of the VAT Law, 48 and 49 of the VAT Law Regulations) 01D381000 Carried out exports of goods or services by concept of alienation or temporary use or enjoyment of intangible assets or by the utilization abroad of services provided (articles 29, fractions II, III and iv of the VAT Law and 57 to 63 of the VAT Law Regulations) 01D389000 The tax corresponding to expenditures other than investments was not credited, having carried out activities exclusively for which it should not pay the tax (article 5, fraction V, subsection b) of the VAT Law) 01D390000 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 (article 5, fraction V, subsection c) of the VAT Law as well as with the applicable rules of the 2022 Fiscal Miscellaneous Resolution) 01D391000 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 to which the 0% rate is applicable (article 5, fraction V, subsection d) point 1 of the VAT Law as well as with the applicable rules of the 2022 Fiscal Miscellaneous Resolution) 01D392000 Did not credit the tax corresponding to investments, according to their usual destination, having carried out activities exclusively for which it should not pay the tax (article 5, fraction V, subsection d) point 2 of the VAT Law) 01D393000 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 (article 5, fraction V, subsection d) point 3 of the VAT Law as well as with the applicable rules of the 2022 Fiscal Miscellaneous Resolution) 01D394000 In subsequent months, the investments ceased to be destined exclusively to the activities for which they were intended (article 5, fraction V, subsection d) point 4 of the VAT Law) 01D395000 If affirmative, made adjustments to the value of the Creditable Tax (article 5-A of the VAT Law and 19 of the VAT Law Regulations) 01D396000 In the case of net interest of the fiscal year, verified that the crediting of VAT derived from interest was complied with the established requirements for its crediting (article 5, fraction I of the VAT Law) 01D397000 Applied what is provided in article 2.1. of the Decree published in the Official Gazette on December 26, 2013 01D398000 Applied what is provided in article 2.2. of the Decree published in the Official Gazette on December 26, 2013 01D448000 Has a branch, agency or any other establishment located within the border region, to which the Decree on fiscal stimuli for the northern border region, published in the Official Gazette on December 31, 2018, is applicable 01D449000 Located in the circumstances of article sixth, fraction XI of the Decree on fiscal stimuli for the northern border region, published in the Official Gazette on December 31, 2018 01D464000 Located in the circumstances of articles tenth third, fraction IV of the Decree on fiscal stimuli for the northern border region, published in the Official Gazette on December 31, 2018 01D555000 Has a branch, agency or any other establishment located within the border region, to which the Decree on fiscal stimuli for the southern border region, published in the Official Gazette on December 30, 2020, is applicable 01D556000 Located in the circumstances of article sixth, fraction XI of the Decree on fiscal stimuli for the southern border region, published in the Official Gazette on December 30, 2020 01D571000 Located in the circumstances of articles tenth second, fraction V of the Decree on fiscal stimuli for the southern border region, published in the Official Gazette on December 30, 2020

66 OFFICIAL GAZETTE Friday, January 13, 2023 Three-character alphabetic data, (yes, no or n/a) in uppercase. These data may not contain special signs (commas, brackets, parentheses, etc.). 01D050000 Date of presentation of the notice "credit for concept of tax losses" (option contained in article second, fraction VIII of the transitional provisions of the Income Tax Law in force from January 1, 2016) 01D054000 Date of presentation of the notice 01D055000 Date of presentation of the complementary declaration (1) relative to tax differences payable. 01D056000 Date of presentation of the complementary declaration (2) relative to tax differences payable. 01D057000 Date of presentation of the complementary declaration (3) relative to tax differences payable. 01D058000 Date of presentation of the complementary declaration (4) relative to tax differences payable. 01D059000 Date of presentation of the complementary declaration (5) relative to tax differences payable. 01D060000 Date of presentation of the complementary declaration (6) relative to tax differences payable. 01D061000 Date of presentation of the complementary declaration (7) relative to tax differences payable. 01D062000 Date of presentation of the complementary declaration (8) relative to tax differences payable. 01D092000 Date of office 1 01D094000 Date of office 2 01D096000 Date of office 3 01D099000 Date of resolution 1 01D101000 Date of resolution 2 01D103000 Date of resolution 3 01D105000 Date of sending of the multiple information declaration. (normal) 01D106000 Date of sending of the multiple information declaration. (last complementary) 01D113000 Date of presentation of the normal information declaration 01D114000 Date of presentation of the information declaration (last complementary) 01D277000 Date on which the merger took effect 01D301000 Date on which the spin-off took effect 01D347000 Start date of the liquidation 01D404000 Date of authorization to apply the ISR fiscal stimulus 01D408000 Date on which the ISR fiscal stimulus ceased to be applied for any of the previous circumstances 01D411000 (1) date of presentation of the complementary declaration relative to the provisional payment in which the stimulus was applied 01D414000 (2) date of presentation of the complementary declaration relative to the provisional payment in which the stimulus was applied 01D417000 (3) date of presentation of the complementary declaration relative to the provisional payment in which the stimulus was applied 01D420000 (4) date of presentation of the complementary declaration relative to the provisional payment in which the stimulus was applied 01D423000 (5) date of presentation of the complementary declaration relative to the provisional payment in which the stimulus was applied 01D426000 (6) date of presentation of the complementary declaration relative to the provisional payment in which the stimulus was applied 01D429000 (7) date of presentation of the complementary declaration relative to the provisional payment in which the stimulus was applied 01D432000 (8) date of presentation of the complementary declaration relative to the provisional payment in which the stimulus was applied 01D435000 (9) date of presentation of the complementary declaration relative to the provisional payment in which the stimulus was applied 01D438000 (10) date of presentation of the complementary declaration relative to the provisional payment in which the stimulus was applied 01D441000 (11) date of presentation of the complementary declaration relative to the provisional payment in which the stimulus was applied

Friday, January 13, 2023 OFFICIAL GAZETTE 67 01D444000 (12) date of presentation of the complementary declaration relative to the provisional payment in which the stimulus was applied 01D454000 Date of presentation of the annual collaboration report to the real-time verification program 01D458000 Date of presentation of the notice of application of the VAT fiscal stimulus indicated in the Decree on fiscal stimuli for the northern border region, published in the Official Gazette on December 31, 2018 01D463000 Date on which the VAT stimulus ceased to be applied 01D468000 (1) date of presentation of the remittance of withheld VAT 01D471000 (2) date of presentation of the remittance of withheld VAT 01D474000 (3) date of presentation of the remittance of withheld VAT 01D477000 (4) date of presentation of the remittance of withheld VAT 01D480000 (5) date of presentation of the remittance of withheld VAT 01D483000 (6) date of presentation of the remittance of withheld VAT 01D486000 (7) date of presentation of the remittance of withheld VAT 01D489000 (8) date of presentation of the remittance of withheld VAT 01D492000 (9) date of presentation of the remittance of withheld VAT 01D495000 (10) date of presentation of the remittance of withheld VAT 01D498000 (11) date of presentation of the remittance of withheld VAT 01D501000 (12) date of presentation of the remittance of withheld VAT 01D511000 Date of authorization to apply the ISR fiscal stimulus 01D515000 Date on which the ISR fiscal stimulus ceased to be applied for any of the previous circumstances 01D518000 (1) date of presentation of the complementary declaration relative to the provisional payment in which the stimulus was applied 01D521000 (2) date of presentation of the complementary declaration relative to the provisional payment in which the stimulus was applied 01D524000 (3) date of presentation of the complementary declaration relative to the provisional payment in which the stimulus was applied 01D527000 (4) date of presentation of the complementary declaration relative to the provisional payment in which the stimulus was applied 01D530000 (5) date of presentation of the complementary declaration relative to the provisional payment in which the stimulus was applied 01D533000 (6) date of presentation of the complementary declaration relative to the provisional payment in which the stimulus was applied 01D536000 (7) date of presentation of the complementary declaration relative to the provisional payment in which the stimulus was applied 01D539000 (8) date of presentation of the complementary declaration relative to the provisional payment in which the stimulus was applied 01D542000 (9) date of presentation of the complementary declaration relative to the provisional payment in which the stimulus was applied 01D545000 (10) date of presentation of the complementary declaration relative to the provisional payment in which the stimulus was applied 01D548000 (11) date of presentation of the complementary declaration relative to the provisional payment in which the stimulus was applied 01D551000 (12) date of presentation of the complementary declaration relative to the provisional payment in which the stimulus was applied 01D561000 Date of presentation of the annual collaboration report to the real-time verification program. 01D565000 Date of presentation of the notice of application of the VAT fiscal stimulus indicated in the Decree on fiscal stimuli for the southern border region, published in the Official Gazette on December 30, 2020 01D570000 Date on which the VAT stimulus ceased to be applied 01D575000 (1) date of presentation of the remittance of withheld VAT 01D578000 (2) date of presentation of the remittance of withheld VAT 01D581000 (3) date of presentation of the remittance of withheld VAT 01D584000 (4) date of presentation of the remittance of withheld VAT 01D587000 (5) date of presentation of the remittance of withheld VAT 01D590000 (6) date of presentation of the remittance of withheld VAT

68 DIARIO OFICIAL Viernes 13 de enero de 2023 01D593000 (7) date of presentation of the withheld VAT payment 01D596000 (8) date of presentation of the withheld VAT payment 01D599000 (9) date of presentation of the withheld VAT payment 01D602000 (10) date of presentation of the withheld VAT payment 01D605000 (11) date of presentation of the withheld VAT payment 01D608000 (12) date of presentation of the withheld VAT payment Data on the date of the official letter, resolution, supplementary declaration, withheld VAT payment, and submission of the multiple informative declaration. These data will be composed of ten alphanumeric characters corresponding to the date of the official letter, resolution, and submission of the multiple informative declaration (two for the day, two for the month, and four for the year, separated by slashes /). 01D009000 Trustor's name or corporate name 01D010000 Trustee's name or corporate name 01D011000 Trust beneficiary's name or corporate name (1) 01D012000 Trust beneficiary's name or corporate name (2) 01D013000 Trust beneficiary's name or corporate name (3) 01D079000 Name of the issuer of the shares that were disposed of 01D087000 Specify the criterion number(s) 01D091000 Official letter number 1 01D093000 Official letter number 2 01D095000 Official letter number 3 01D098000 Resolution number 1 01D100000 Resolution number 2 01D102000 Resolution number 3 01D108000 Identification number (field 1) 01D109000 Identification number (field 2) 01D110000 Identification number (field 3) 01D111000 Identification number (field 4) 01D112000 Identification number (field 5) 01D211000 Buyer name 1 01D213000 Buyer name 2 01D215000 Buyer name 3 01D217000 Buyer name 4 01D219000 Buyer name 5 01D279000 Merger: name or corporate name 01D281000 Merged 1: name or corporate name 01D283000 Merged 2: name or corporate name 01D285000 Merged 3: name or corporate name 01D287000 Merged 4: name or corporate name 01D289000 Merged 5: name or corporate name 01D291000 Merged 6: name or corporate name 01D293000 Merged 7: name or corporate name 01D295000 Merged 8: name or corporate name 01D297000 Merged 9: name or corporate name 01D299000 Merged 10: name or corporate name 01D403000 Official letter number authorizing the application of the ISR tax incentive 01D405000 Number or registration key in the beneficiary registry for the northern border region incentive 01D446000 Indicate whether the applied tax incentive is for domicile, branch, establishment, or other 01D451000 Benefit obtained, derived from the application of the tax incentive applied 01D455000 Folio number in the receipt of presentation of the annual collaboration report to the real-time verification program. 01D456000 Place of presentation of the annual collaboration report to the real-time verification program.

Viernes 13 de enero de 2023 DIARIO OFICIAL 69 01D506000 In case of affirmative answer to the previous index, indicate which one 01D510000 Official letter number authorizing the application of the ISR tax incentive 01D512000 Number or registration key in the beneficiary registry for the southern border region incentive 01D553000 Indicate whether the applied tax incentive is for domicile, branch, establishment, or other 01D558000 Benefit obtained, derived from the application of the tax incentive applied 01D562000 Folio number in the receipt of presentation of the annual collaboration report to the real-time verification program. 01D563000 Place of presentation of the annual collaboration report to the real-time verification program. 01D613000 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.). 01D036000 RFC 1 01D037000 RFC 2 01D038000 RFC 3 01D039000 RFC 4 01D040000 RFC 5 01D122000 (specify previous name) 01D123000 (specify previous name) 01D124000 (specify previous name) 01D125000 (specify previous name) 01D126000 (specify previous name) 01D152000 (specify outsourcing company name) 01D153000 (specify outsourcing company name) 01D154000 (specify outsourcing company name) 01D155000 (specify outsourcing company name) 01D156000 (specify outsourcing company name) 01D278000 Merger: RFC 01D280000 Merged 1: RFC 01D282000 Merged 2: RFC 01D284000 Merged 3: RFC 01D286000 Merged 4: RFC 01D288000 Merged 5: RFC 01D290000 Merged 6: RFC 01D292000 Merged 7: RFC 01D294000 Merged 8: RFC 01D296000 Merged 9: RFC 01D298000 Merged 10: RFC 01D303000 Spin-off 1: RFC 01D307000 Spin-off 2: RFC 01D311000 Spin-off 3: RFC 01D315000 Spin-off 4: RFC 01D319000 Spin-off 5: RFC 01D323000 Spin-off 6: RFC 01D327000 Spin-off 7: RFC 01D331000 Spin-off 8: RFC 01D335000 Spin-off 9: RFC 01D339000 Spin-off 10: RFC 01D343000 Spin-off: RFC 01D348000 (liquidator 1 specify name designation or corporate name) 01D349000 (liquidator 2 specify name designation or corporate name) 01D350000 (liquidator 3 specify name designation or corporate name)

70 DIARIO OFICIAL Viernes 13 de enero de 2023 Data, Federal Taxpayer Registry. Alphanumeric data of maximum 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 signs (commas, brackets, parentheses, etc., except the & character). 01D163000 Specify 01D164000 Specify 01D165000 Specify For the purposes of these indices, data referring to the "others" concept will be recorded in the concept. Alphanumeric character data. These data may contain special signs (commas, periods, hyphens, slashes, brackets, parentheses, etc.). 01D006000 In case of negative answer to all questions in indices 01D003000, 01D004000, and 01D005000 above, mention the reason for presenting the audit report Alphanumeric character data. These data may contain special signs (commas, periods, hyphens, slashes, brackets, parentheses, etc.). 01D081000 Sale price of the disposed shares 01D082000 Amount of profit or (loss) determined by the disposal of shares. 01D085000 In case your answer to the previous question is affirmative, indicate the amount of the loss from share disposal updated to the end of the fiscal year 01D144000 Number of workers 01D145000 Total ISR withheld and paid on salaries 01D146000 Total ISR withheld and paid on assimilated to salaries 01D147000 Employment subsidy delivered in cash to workers in the fiscal year 01D148000 Total income from salaries and wages and assimilated concepts 01D149000 Total exempt income from salaries and wages 01D168000 VAT amount that originated said operation 01D176000 VAT amount withheld from you regarding services referred to in fraction IV of article 1-A of the VAT Law 01D183000 Amount of taxable gain in the fiscal year 01D184000 Amount of deductible loss in the fiscal year 01D221000 Total income from sale of shares 01D222000 Total income from sale of intangibles 01D223000 Total average cost of disposed shares 01D224000 Total amount of original adjusted investment 01D226000 Amount of payment for the operation 01D228000 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 ISR Law 01D229000 Deductible amount from financial derivative operations agreed outside recognized markets. 01D233000 Amount of refund or capital reduction effected 01D234000 Income Tax derived from fraction I of article 78 01D235000 Income Tax derived from fraction II of article 78 01D271000 Amount of debt generating interest payable 01D304000 Asset value: 01D305000 Liability value: 01D306000 Share capital value: 01D308000 Asset value:

Viernes 13 de enero de 2023 DIARIO OFICIAL 71 01D309000 Liability value: 01D310000 Share capital value: 01D312000 Asset value: 01D313000 Liability value: 01D314000 Share capital value: 01D316000 Asset value: 01D317000 Liability value: 01D318000 Share capital value: 01D320000 Asset value: 01D321000 Liability value: 01D322000 Share capital value: 01D324000 Asset value: 01D325000 Liability value: 01D326000 Share capital value: 01D328000 Asset value: 01D329000 Liability value: 01D330000 Share capital value: 01D332000 Asset value: 01D333000 Liability value: 01D334000 Share capital value: 01D336000 Asset value: 01D337000 Liability value: 01D338000 Share capital value: 01D340000 Asset value: 01D341000 Liability value: 01D342000 Share capital value: 01D344000 Asset value: 01D345000 Liability value: 01D346000 Share capital value: 01D357000 Amount of ISR paid abroad derived from dividends or profits received from residents abroad 01D358000 Amount of ISR paid abroad from foreign source of wealth 01D359000 Amount of non-creditable and non-deductible ISR under article 5 of the ISR Law 01D362000 Total taxable or gross income in the fiscal year from REFIPRES 01D364000 Amount of foreign tax credit 01D366000 Amount of withheld Income Tax credit 01D368000 Amount of tax on income subject to REFIPRES 01D369000 Amount of dividends or profits subject to preferential tax regimes under the tenth paragraph of article 177 of the ISR Law 01D412000 (1) Amount paid in the supplementary declaration 01D415000 (2) Amount paid in the supplementary declaration 01D418000 (3) Amount paid in the supplementary declaration 01D421000 (4) Amount paid in the supplementary declaration 01D424000 (5) Amount paid in the supplementary declaration 01D427000 (6) Amount paid in the supplementary declaration 01D430000 (7) Amount paid in the supplementary declaration 01D433000 (8) Amount paid in the supplementary declaration 01D436000 (9) Amount paid in the supplementary declaration 01D439000 (10) Amount paid in the supplementary declaration 01D442000 (11) Amount paid in the supplementary declaration 01D445000 (12) Amount paid in the supplementary declaration 01D452000 Amount of the benefit 01D469000 (1) Amount paid 01D472000 (2) Amount paid 01D475000 (3) Amount paid

72 DIARIO OFICIAL Viernes 13 de enero de 2023 01D478000 (4) Amount paid 01D481000 (5) Amount paid 01D484000 (6) Amount paid 01D487000 (7) Amount paid 01D490000 (8) Amount paid 01D493000 (9) Amount paid 01D496000 (10) Amount paid 01D499000 (11) Amount paid 01D502000 (12) Amount paid 01D519000 (1) Amount paid in the supplementary declaration 01D522000 (2) Amount paid in the supplementary declaration 01D525000 (3) Amount paid in the supplementary declaration 01D528000 (4) Amount paid in the supplementary declaration 01D531000 (5) Amount paid in the supplementary declaration 01D534000 (6) Amount paid in the supplementary declaration 01D537000 (7) Amount paid in the supplementary declaration 01D540000 (8) Amount paid in the supplementary declaration 01D543000 (9) Amount paid in the supplementary declaration 01D546000 (10) Amount paid in the supplementary declaration 01D549000 (11) Amount paid in the supplementary declaration 01D552000 (12) Amount paid in the supplementary declaration 01D559000 Amount of the benefit 01D576000 (1) Amount paid 01D579000 (2) Amount paid 01D582000 (3) Amount paid 01D585000 (4) Amount paid 01D588000 (5) Amount paid 01D591000 (6) Amount paid 01D594000 (7) Amount paid 01D597000 (8) Amount paid 01D600000 (9) Amount paid 01D603000 (10) Amount paid 01D606000 (11) Amount paid 01D609000 (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. Amount-indicating quantities must be recorded in pesos, not in thousands of pesos. 01D080000 01D079000 Percentage of participation in the capital of the issuer of the shares that were disposed of. 01D401000 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 01D508000 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.

Viernes 13 de enero de 2023 DIARIO OFICIAL 73 Annex Data to be provided 1.- Statement of financial position 2022 and 2022 and variation in pesos with respect to the previous fiscal year. 2.- Statement of comprehensive income Total 2022 and 2021, related parties 2022 and 2021, unrelated parties 2022 and 2021. 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 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 2022 and 2021. 5.- Analytical integration of net sales or income 2022 and 2021, variation in pesos with respect to previous fiscal year, related parties 2022 and 2021, unrelated parties 2022 and 2021, total taxable for ISR 2022 and 2021, total non-taxable for ISR 2022 and 2021. Total 2022 and 2021, related parties 2022 and 2021, unrelated parties 2022 and 2021 6.- Determination of cost of goods sold for accounting and Income Tax purposes Total 2022 and 2021, related parties 2022 and 2021, unrelated parties 2022 and 2021 7.- Comparative analysis of expense sub-accounts Manufacturing, sales, administrative, and general expenses 2022 and 2021; manufacturing, sales, administrative, and general expenses: variation in pesos with respect to previous fiscal year; total 2022 and 2021; manufacturing, sales, administrative, and general expenses related parties and unrelated parties 2022 and 2021 total deductible for ISR 2022 and 2021; total non-deductible for ISR 2022 and 2021. 8.- Comparative analysis of sub-accounts of comprehensive financing result 2022 and 2021; taxable or deductible for ISR: 2022 and 2021; related parties and unrelated parties 2022 and 2021; non- taxable or not subject to ISR (income) non-deductible (expenses) for ISR 2022 and 2021. 9.- List of contributions payable by the taxpayer as direct subject or in their capacity as withholding agent Taxable base; contribution determined by audit payable or refundable, contribution payable or refundable balance determined by the taxpayer, difference and immaterial differences not investigated by audit. 10.- List of contributions to pay Amount corresponding to the audited fiscal year, amount from previous years, total contributions to pay, amount of the contribution in litigation. 11.- Reconciliation between accounting and tax result for Income Tax purposes 2022 and 2021, variation in pesos with respect to 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; value agreed upon the underlying; indicate the amount of taxable income or (authorized deduction) generated 13.- Permanent investments in subsidiaries, associates, and affiliates residents abroad and in Mexico Amount of 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 had shares or partnership interests Amount of contributions that are not share subscription premium; amount of capital withdrawals; amount of loans: effectuated and amount of loans received; amount of share subscription premium 15.- Reconciliation between audited income according to statement of comprehensive income and, taxable for Income Tax purposes and total acts or activities for VAT purposes 2022 and 2021, variation in pesos with respect to 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 would be considered agreed as with independent parties in comparable operations, modified amount, ISR withheld

74 DIARIO OFICIAL Viernes 13 de enero de 2023 17.- Taxpayer information on their operations with related parties. Data to be provided 18.- Informative data. Data to be provided 19.- Information on payments made for the determination of Deferred Income Tax by ded consolidation and paid until May 2022 (article ninth, fraction XVI DTLISR 2014) Calculation determined in accordance with article: 71 LISR 2013; with rule 1.3.6.4. RMF 2013; calculation determined in accordance with: ninth transitional: fraction XV LISR 2014 and calculation determined in accordance with: ninth transitional, fraction XVIII LISR 2014. 20.- Information on payments made for the determination of Income Tax by deconsolidation and paid until May 2022 (article ninth, fraction XVIII DTLISR 2014) Fiscal year 2016, 2017, 2018, 2019 and 2020 of deferred ISR corresponding to the sixth previous fiscal year, determined in accordance with: ninth transitional: fraction XVIII LISR 2014 21.- Credit for fiscal losses (article second, fraction VIII of the transitional provisions of the Income Tax Law in force from January 1, 2016) Data to be provided 22.- Losses from disposal of shares in the determination of consolidated result or fiscal loss (article second, fraction IX of the transitional provisions of the Income Tax Law in force from January 1 of 2016) Data to be provided 23.- Operations carried out with residents abroad Amount of the operation, ISR withheld determined by audit, ISR withheld paid and difference 24.- Investments Pending balance to deduct at the beginning of the fiscal year, plus: MOI of the 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, pending balance to deduct at the end of the fiscal year 25.- Accounts and documents receivable and payable in national and foreign currency Balance in foreign currency, balance in national currency 26.- Loans Unpaid balance of the loan on December 31, 2021, total amount of interest paid and/or accrued, ISR withheld in the fiscal year, unpaid balance on December 31, 2022, total amount of interest deducted in the audited fiscal year. 28.- Operations subject to preferential tax treatment regimes Total amount of profits or fiscal losses in share participation, total taxable or gross 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 profits or fiscal losses of the fiscal year, data of the entity located in 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 29.- Deduction of net interest of the fiscal year (article 28, fraction XXXII of the ISR Law) 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 of all persons members of the group or of all related parties, taxpayer's deduction limit, total interest accrued that derive from debts (deductible amounts), net interest pending to deduct from previous years (applicable from fiscal year 2021), total interest income accrued, net interest, profit (loss) fiscal, total interest accrued 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.

Friday, January 13, 2023 OFFICIAL GAZETTE 75 For the purposes of these data, figures referring to the indicated data will be noted. 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., it must consist only of the digits from 0 to 9. The indicative amounts must be noted 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 the subaccounts of expenses Text referring to the explanation of variations in 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 the accounting and tax result for Income Tax purposes Text referring to the explanation of variations 15.- Reconciliation between the audited income according to the comprehensive income statement and the accumulable 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, hyphens, parentheses, etc.). Alphabetic text must be used only in uppercase letters. 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 the subaccounts of expenses 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 due by the taxpayer as the direct subject or in their capacity as withholding agent Rate, tariff or fee 11.- Reconciliation between the accounting and tax result for Income Tax purposes Percentage in relation to the total of the current year (fiscal year), percentage in relation to the total of the current year (fiscal year), percentage of variation in pesos with respect to the previous fiscal year 12.- Derivative financial operations contracted with residents abroad % withholding on the gain 13.- Permanent investments in subsidiaries, associates and affiliates resident in the foreign country and in Mexico Percentage of participation in the entity's capital. 14.- Partners or shareholders who had shares or partnership interests Percentage of the partner or shareholder's participation in the exercise and percentage of the agreed interest rate in case of loans received 15.- Reconciliation between the audited income according to the comprehensive income statement and the accumulable for Income Tax purposes and the total of acts or activities for Value Added Tax purposes Percentage in relation to the total of the current year (fiscal year), percentage in relation to the total of the current year (fiscal year), percentage of variation in pesos with respect to the previous fiscal year

76 OFFICIAL GAZETTE Friday, January 13, 2023 Annex Data to provide 16.- Operations with related parties Rate 23.- Operations carried out with residents in the foreign country Rate 26.- Loans Percentage of the interest rate, ISR withholding rate 28.- 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 participation per day of the taxpayer in the exercise (percentage): percentage, 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 fiscally transparent, description of the purpose of the trust, preferential rate by treaty 29.- Deduction of net interest of the exercise (article 28, fraction XXXII of the LISR) Proportion of income For the purposes of these data, figures referring to the indicated data will be noted. Alphanumeric character data with decimals. Amounts representing percentages will be noted with integers and two decimals, without the percentage sign. These data cannot contain special signs such as: peso sign, commas, parentheses, etc., it must consist only of the digits from 0 to 9. Annex Data to provide 10.- List of contributions to pay Credit institution or SAT; payment in installments (data from the free writing): folio number and receiving administration 12.- Derivative financial operations contracted with residents abroad Country of residence, type of operation contracted debt or equity; indicate if before the maturity of the term you carried out, type of currency., type of underlying 13.- Permanent investments in subsidiaries, associates and affiliates resident in the foreign country and in Mexico Country of fiscal residence of the entity, form of payment (transfer of funds, capitalization of credits or debts, etc.) 14.- Partners or shareholders who had shares or partnership interests Country of residence for tax purposes, destination of the loan and form of payment (transfer of funds, capitalization of credits or debts, etc.) 16.- 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 and transfer pricing method applied 23.- Operations carried out with residents in the foreign country 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 25.- Accounts and documents to receive and pay in national and foreign currency Country of fiscal residence, type of currency, age of the account to receive and pay (months), indicate if the account comes from a merger, spin-off of societies 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", you have selected any of the concepts of "other debtor" or "other creditor", specify concept: 26.- 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, currency conversion, denomination of the interest rate, frequency of enforceability of interest payment, in case that in the column "frequency of enforceability of interest payment" you have selected the concept "other, specify concept 28.- 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, character with which you participate in the trust or in the entity or foreign figure fiscally transparent, indicate if you used an tax rate or exemption provided in Any treaty that Mexico has celebrated to avoid double taxation

Friday, January 13, 2023 OFFICIAL GAZETTE 77 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 pay Number of the operation; payment in installments (data from the free writing): folio number and payment authorization letter in installments: number. 12.- Derivative financial operations contracted with residents abroad Tax identification number, in case that in the column "type of underlying" you have selected "other" specify concept, in case that you liquidated through the celebration of a contrary operation, indicate the reasons 13.- Permanent investments in subsidiaries, associates and affiliates resident in the foreign country and in Mexico Tax identification number 14.- Partners or shareholders who had shares or partnership interests Tax identification number or RFC 16.- Operations with related parties Tax identification number or RFC 23.- Operations carried out with residents in the foreign country Tax identification number, 25. Accounts and documents to receive and pay in national and foreign currency Tax identification number, 26. Loans Tax identification number or RFC, number of registration of the creditor resident abroad before the SAT valid during the audited exercise; destination of the capital borrowed number of authorization letter of the CNBV of the public offer in the foreign country of securities issued in Mexico. 27. Integration of fiscal losses of previous exercises 2022 to 2012 28.- Operations subject to preferential tax regimes Tax identification number, 29.- Deduction of net interest of the exercise (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 noted. Alphanumeric character data. Alphabetic characters only in uppercase. For the purposes of the RFC data of the annexes: 14.- partners or shareholders who had shares or partnership interests, 16.- operations with related parties and 27.- integration of fiscal losses of previous exercises, the data will be noted according to the following characteristics: Data of 13 alphanumeric characters maximum, composed of: Four letters for physical persons, or underscore and three letters for moral persons. Six numeric characters that correspond 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 cannot contain special signs (commas, brackets, parentheses, etc., except the character &). Annex Data to provide 10.- List of contributions to pay Payment date, payment in installments (data from the free writing): date of presentation and payment authorization letter in installments: date 12.- Derivative financial operations contracted with residents abroad Date of celebration of the contract that gave origin 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 in the foreign country and in Mexico Date on which the capital contribution was made in its subsidiary

78 OFFICIAL GAZETTE Friday, January 13, 2023 14.- Partners or shareholders who had shares or partnership interests Holding period: from and to 26.- Loans Validity of the loan from and to, date on which the currency conversion was made 28.- Operations subject to preferential tax regimes Trust or entity or foreign figure fiscally transparent validity from and to Ten alphanumeric characters that correspond 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 the digits from 0 to 9 and the slash / Annex Data to provide 27.- Integration of fiscal losses of previous exercises 2022 to 2012 For the purposes of these data, figures referring to the indicated data will be noted. Numeric character data with four decimals. These data cannot contain special signs such as: peso sign, commas, parentheses, etc., they must consist only of the digits from 0 to 9. Annex Data to provide 12.- Derivative financial operations contracted with residents abroad Indicate if you obtained benefit from the treaties to avoid double taxation (yes or no) and indicate if it was contracted with a related party (yes or no) and indicate if you obtained benefit from the treaties to avoid double taxation (yes, no, n/a) 16.- Operations with related parties 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 it is about, the operation is agreed as with independent parties in comparable operations (yes or no), the values of acts or activities for IVA were modified, or well, of the IVA creditable (deductions) as a consequence of a transfer pricing adjustment (rule 3.9.1.2. Section b, of the RMF 2022) (yes or no), indicate if you obtained benefits from the treaties to avoid double taxation (yes, no, n/a), there was withholding and payment of ISR for this operation 23.- Operations carried out with residents in the foreign country Mexico has a broad agreement for 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 celebrated by Mexico to avoid double taxation (yes or no) 25.- Accounts and documents to receive and pay 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 to receive or pay is covered by any derivative financial instrument. (yes or no) 26.- Loans Was the effective beneficiary of the interest (yes or no), guaranteed the loan (yes or no), carried out placements abroad (yes or no) 27.- Integration of fiscal losses of previous exercises 2022 to 2012 28.- 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 fiscally transparent, indicate if the information is for the case of income generated in trusts and similar (yes or no), 29.- Deduction of net interest of the exercise (article 28, fraction XXXII of the LISR) It is located in any of the exceptions established to which refers article 28, fraction XXXII of the LISR (yes or no)

Friday, January 13, 2023 OFFICIAL GAZETTE 79 Data of two alphabetic characters, (yes, no) in uppercase. Data of two alphabetic characters, (yes, no, n/a) in uppercase. These data cannot contain special signs (commas, brackets, parentheses, etc.). Content and characteristics for filling out the audit report Data applicable to the audit report of: B. Taxpayer moral entities that tax as coordinated and of the agricultural, livestock, forestry and fishing regime and physical persons who dedicate themselves exclusively 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, federal registry of taxpayers, 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 physical persons; or underscore and three letters for moral persons.
six numeric characters that correspond 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 noted: REXT990101XXX Use of alphabetic characters in uppercase. This data cannot 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 physical persons, it will be noted: paternal surname, maternal surname and name(s), of the legal representative, of the public accountant and of the firm. Data of alphanumeric characters. Alphabetic characters only in uppercase. 40A002000 CURP (of the taxpayer physical person). 40B002000 CURP (of the public accountant). 40C004000 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 address of the taxpayer, of the legal representative and of the public accountant: 40A003000 Federal entity (of the taxpayer). 40B004000 Federal entity (of the public accountant). 40C005000 Federal entity (of the legal representative). 40C015000 Entity in which the notary is located (of the legal representative).

80 OFFICIAL GAZETTE Friday, January 13, 2023 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). Complete borough or municipality data. Data of alphabetic characters in uppercase. This data cannot 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). Complete neighborhood or locality data. Data of alphanumeric characters. Alphabetic characters only in uppercase This data cannot 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). Complete postal code data. Data of five exact numeric characters, without sign This data cannot contain special signs (peso signs, commas, periods, hyphens, parentheses, etc.), it must consist only of the 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). Complete street and number data. Data of alphanumeric characters. Alphabetic characters only in uppercase. This data cannot 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 cannot 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 twenty numeric characters maximum. This data cannot contain special signs (peso sign, commas, periods, brackets, parentheses, etc.) It must consist only of the digits from 0 to 9. 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 can be noted 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 2022 once that the activity key for tax purposes was selected.

Friday, January 13, 2023 OFFICIAL GAZETTE 81 40A012000 Activity key for tax purposes. Economic activity or predominant activity, also known as business line, assigned automatically by SIPRED 2022 once selected from a catalog. For the purpose of this data, the description made for this effect in Annex 6 of the Fiscal Miscellaneous Resolution valid for 2014 and its corresponding modifications shall be taken into account. This text may not contain special signs (commas, brackets, parentheses, etc.). 40C002000 National (legal representative). 40C003000 Foreign (legal representative). Data of two alphabetic characters (yes or no). Use of only uppercase alphabetic characters. 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 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 /). 40B003000 Registration number (public accountant). 40B016000 Registration number of the firm. For the purpose 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. 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 of only uppercase alphabetic characters. This text may not contain special signs (commas, brackets, parentheses, etc.). General Data Data to be provided: 40D000000 Competent authority 40D001000 Headquarters to which the ADAF belongs 40D002000 General Administration and/or ADAF 40D021000 Type of special taxpayer 40D029000 Select the costing system you use for tax purposes: 40D034000 Type of opinion 40D060000 It is about: 40D154000 They were carried out for the purpose of: 40D249000 In what capacity did you participate in any merger: 40D273000 In what capacity did you participate in any spin-off: 40D321000 Liquidator 1 specify name, denomination or corporate name 40D322000 Liquidator 2 specify name, denomination or corporate name 40D323000 Liquidator 3 specify name, denomination or corporate name 40D382000 In case of affirmative answer to the previous question, indicate the reason why you ceased to apply the ISR tax incentive Data assigned automatically by SIPRED 2022 once an option from a list (catalog) is selected. 40D025000 Start date of the fiscal year. 40D026000 End date of the fiscal year. 40D027000 Start date of the previous fiscal year. 40D028000 End date of the previous fiscal year.

82 OFFICIAL GAZETTE Friday, January 13, 2023 Data of the fiscal year being audited and of the previous fiscal year. Divided into start of the year and end of the 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 01/01/2022 31/12/2022 40D003000 Opted to audit its financial statements by taxable income (article 32-A CFF) 40D004000 Opted to audit its financial statements by the value of its assets (article 32-A CFF) 40D005000 Opted to audit its financial statements by the number of workers (article 32-A CFF) 40D007000 Is part of a partnership in participation 40D008000 Is part of a trust 40D014000 First audit report 40D015000 It is a company specialized in investment in energy, electricity and infrastructure assets 40D016000 Carried out construction works 40D017000 In case of affirmative answer to the previous index, accumulated income in accordance with article 17 fraction IV of the LISR. 40D018000 Company dedicated to agricultural, livestock, forestry, fishing activity or production cooperative society 40D019000 Company dedicated to land freight or passenger transport activity or complementary activities 40D020000 Company as coordinated 40D022000 Subsidiary company 40D023000 Subsidiary company 40D024000 Start of operations 40D035000 Statement of cash flows. Used the indirect method (in case of affirmative answer must fill from index 40040000000000 to 40040050000000 of annex 4) 40D042000 Carried out transactions with related parties 40D043000 If your answer was affirmative in index 40D042000 (must fill annexes 16 and 17) 40D044000 Carried out transactions with national related parties 40D045000 Carried out transactions with foreign related parties 40D046000 It is a fiscally transparent foreign entity and/or a foreign legal figure 40D047000 In the year, tax losses pending application from previous years referred to in fraction II of article 9 of the LISR decreased (in case of affirmative answer must fill annex 24) 40D049000 Indicate if the taxpayer applied the procedures established in article 22 of the LISR 40D054000 Indicate if the acquirer of the alienated shares is a related party. 40D055000 The taxpayer has losses from alienation of shares pending application at the end of the year 40D057000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria of tax and customs provisions 40D059000 Obtained any resolution from the SAT, the SHCP or the PRODECON that affected its tax situation during the year 40D068000 Obtained any favorable resolution from jurisdictional authorities that affected its tax situation during the year (includes PTU) 40D075000 Has filed any means of defense against tax provisions 40D078000 Is obliged to disclose for the fiscal year, reportable schemes 40D086000 Celebrated financial derivative operations that had tax effects during the year in the Income Tax (in case of affirmative answer must fill annex 12) 40D087000 Maintained permanent investments in subsidiaries, associates and affiliates during the year (in case of affirmative answer must fill annex 13) 40D089000 Carried out operations with residents abroad (in case of affirmative answer must fill annex 20)

Friday, January 13, 2023 OFFICIAL GAZETTE 83 40D090000 Maintained balances receivable and payable in national and foreign currency during the year (in case of affirmative answer must fill annex 22) 40D091000 Obtained loans during the year (in case of affirmative answer must fill annex 23) 40D092000 Has had changes in denomination or corporate name during the audited fiscal year 40D093000 In case of affirmative answer to the previous index, has the notices of change of denomination or corporate name before the federal taxpayer registry (article 29 fraction I of the RCFF) also, specify the previous RFC and names 40D099000 Has had changes in tax domicile during the audited fiscal year 40D100000 In case of affirmative answer to the previous index, has all the notices of change of tax domicile (articles 29 fraction III of the RCFF) 40D101000 Has updated economic activities and obligations during the audited fiscal year 40D102000 In case of affirmative answer to the previous index, has all the notices of update of economic activities and obligations (articles 29 fraction VII RCFF) 40D103000 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 (article 29 fraction VIII of the RCFF) 40D104000 During the year, notices of compensation of balances in favor were presented (article 23 CFF) 40D105000 Indicate if during the fiscal year its social shares, shares or equivalent were sold by the taxpayer, if it complied with what is provided in article 26 fraction XI of the CFF 40D106000 Has shareholders resident in the country 40D107000 In case of affirmative answer to the previous index, are registered in the federal taxpayer registry (article 27 CFF) 40D108000 Is obliged to request the registration in the RFC of its partners or shareholders resident abroad (article 27 CFF) 40D109000 In case of affirmative answer to the previous index, are registered in the federal taxpayer registry 40D111000 In case of affirmative answer, keeps a control of inventories of merchandise, raw materials, work in progress and finished products, as appropriate (article 76 fraction XIV of the LISR) 40D114000 Carried out transactions with the general public 40D115000 Has employees 40D123000 In case of negative answer to the question of index 40D115000 has any personnel service contract (outsourcing) 40D129000 Alienation of goods 40D130000 Provision of services 40D131000 Granting of temporary use or enjoyment of goods 40D132000 Dividends obtained from residents abroad without permanent establishment in Mexico 40D133000 Dividends obtained from residents abroad subject to preferential tax regimes 40D134000 Others, in case of affirmative answer specify below: 40D138000 Obtained loss from the alienation of accounts and documents receivable in the year 40D139000 The accounts and documents receivable in the year were assigned as part of a restructuring or payment of dividends or profits 40D141000 Kept accounting in accordance with article 28 of the CFF, its regulations and with article 32 fraction I of the LIVA 40D142000 The supporting documentation of the records or entries is available at its tax domicile (article 28 fraction III of the CFF) 40D149000 Journal 40D150000 Ledger 40D151000 Minutes of partners or shareholders meetings 40D152000 Partners or shareholders 40D153000 Carried out financial derivative operations (article 20 of the LISR) 40D157000 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 (article 24 of the LISR) 40D158000 The taxpayer participated in a restructuring in which an undue transmission of tax losses was generated (article 69-B bis of the CFF) 40D160000 The taxpayer changed the business model.

84 OFFICIAL GAZETTE Friday, January 13, 2023 40D161000 Issue receipts for the activities carried out and preserve the files (articles 76 fractions II and XVII of the LISR) 40D182000 Indicate if it alienated shares or intangibles during the year 40D184000 Is a related party 40D186000 Is a related party 40D188000 Is a related party 40D190000 Is a related party 40D192000 Is a related party 40D197000 Made withholding 40D199000 In case of having tax loss in the alienation of shares, presented notice within ten days following the date of the operation 40D202000 Indicate if it transmitted monetary assets by more than 51% 40D203000 Indicate if it carried out a refund or reduction of shares 40D204000 Indicate if it refunded premium on share subscription 40D208000 Indicate if it carried out a refund or reduction of shares derived from absorption of financial losses 40D210000 Be strictly indispensable for the purposes of its activity, with the exception of authorized donations for their deduction by tax provisions (article 27 fraction I of the LISR and 36, 37, 38, 107, 108, 124, 125, and 131 of the RISR) 40D212000 Be covered with fiscal receipts (article 27 fraction III of the LISR, as well as with the applicable rules of the RMF for 2022) 40D213000 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 (articles 27 fraction III of the LISR and 42 of the RISR, as well as with the applicable rules of the RMF for 2022) 40D214000 Be duly registered in accounting (articles 27 fraction iv of the LISR and 44 of the RISR) 40D215000 Be deducted only once (article 27 fraction IV of the LISR) 40D217000 That in the fiscal receipt, the Value Added Tax appears expressly and separately when appropriate (article 27 fraction VI of the LISR) 40D228000 In the case of payments made to commissionaires and intermediaries resident abroad, comply with the information and documentation requirements set forth in article 52 of the RLISR 40D229000 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 (articles 27 fraction XVIII of the LISR and 53 and 54 of the RISR, as well as with the applicable rules of the RMF for 2022) 40D230000 The fiscal receipts meet the requirements established by tax provisions and were obtained at the latest on the day that its declaration should have been presented and that the issue dates corresponded to the year for which the deduction was made (article 27 fraction XVIII of the LISR) 40D241000 All concepts that applied to it referred to in article 28 of the LISR were considered as non-deductible 40D248000 In the case of payments made to commissionaires and intermediaries resident abroad, comply with the information and documentation requirements set forth in article 52 of the RLISR 40D324000 Maintained investments through trusts for the acquisition or construction of real estate (fibras) 40D325000 In case of affirmative answer to the previous index, complied with all the requirements provided in articles 187 and 188 of the LISR 40D326000 Was part of a trust for the acquisition or construction of real estate (fibra) 40D327000 In case of affirmative answer to the previous index, complied with all the requirements provided in articles 187 and 188 of the LISR 40D333000 Carried out transactions with preferential tax regimes, through entities or foreign legal figures that are fiscally transparent abroad (in case of affirmative answer must fill annex 25) 40D350000 Considered as effectively collected the consideration when it received it 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 (article 1-B of the LIVA)

Friday, January 13, 2023 OFFICIAL GAZETTE 85 40D352000 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 (articles 12, 18 and 23 of the LIVA and 42, 43, 44 and 45 of the RIVA, as well as with the applicable rules of the RMF for 2022) 40D356000 Applied the option of article 5-B of the LIVA for the proration of the tax not identified with taxable activities, for which the 0% rate and exempt apply 40D357000 The Value Added Tax credited corresponded to goods, services or to the temporary use or enjoyment of goods, strictly indispensable in terms of the LISR for the performance of activities other than importation, for which the tax established in this LIVA must be paid or to which the 0% rate applies (article 5 fraction I of the LIVA) 40D358000 The Value Added Tax transferred was expressly transferred, stated separately in the receipts (article 5 fraction II of the LIVA) 40D359000 The Value Added Tax transferred was effectively paid in the month in question (article 5 fraction III of the LIVA) 40D360000 Regarding the Value Added Tax transferred that had been withheld in accordance with article 1-A, it was credited in the payment declaration of the month following the declaration in which the withholding was made (article 5 fraction IV of the LIVA) 40D361000 Regarding the Value Added Tax transferred that had been withheld in accordance with article 1-A of this Law, said withholding was made in the terms and deadlines established (article 5 fraction IV of the LIVA) 40D362000 The tax corresponding to expenditures other than investments was credited in its entirety by having carried out activities exclusively for which it must pay the tax, or the 0% rate applies to it (article 5 fraction V inciso a) of the LIVA) 40D373000 Was obliged to pay the IEPS in the year Data of two alphabetic characters, (yes, no) in uppercase. These data may not contain special signs (commas, brackets, parentheses, etc.). 40D048000 Indicate if it promoted lawsuits that are pending resolution regarding the deconsolidation 40D061000 The requirements established in the resolution (authorization or consultation) were met 40D088000 The legal person complied on behalf of its members with what is provided in chapters VII and VIII (articles 72 and 73 LISR) 40D110000 Has inventories registered in its accounting 40D112000 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 40D113000 Indicate if it verified that the operations with that client or supplier do not have tax effect in accordance with article 69-B of the CFF 40D122000 Created a reserve of pension or retirement fund for personnel or made changes to said fund (article 29 of the LISR and 65 of the RISR) 40D143000 Regarding commissionaires, carried out the separation in its accounting and records of the operations that they carry out on their own account from those that they effect on behalf of the principal (articles 32 fraction II of the LIVA and 35 of the RIVA) 40D144000 Issued and delivered fiscal receipts (articles 32 fraction III of the LIVA, 20 and 74 of the RIVA) 40D145000 Issued fiscal receipts for the withholding of the tax that is made in the cases provided for in article 1-A, (article 32 fraction V of the LIVA as well as with the applicable rules of the RMF for 2022) 40D146000 Provided monthly and in a timely manner to the tax authorities, the information about the persons to whom it withheld taxes (article 32 fraction V of the LIVA as well as with the rules applicable of the RMF for 2022) 40D147000 Provided monthly and in a timely manner to the tax authorities, the information about the payment, withholding, crediting 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 (article 32 fraction VIII of the LIVA, as well as with the rules applicable of the RMF for 2022) 40D159000 The shares of the taxpayer related to the restructuring referred to in the previous index, remained in the restructured group during the audited year 40D162000 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 (article 76 fraction III of the LISR) 40D163000 Take inventory of stock at the end date of the year (articles 76 fraction IV or on a different date according to article 110 of the RISR)

86 DIARIO OFICIAL Viernes 13 de enero de 2023 40D164000 Keep a record of the operations carried out with securities issued in series (articles 76, fraction VIII of the LISR and 111 of the RISR) 40D165000 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 (article 76, fraction XI, subsection a) of the LISR) 40D166000 Provide partners or shareholders to whom dividends were paid with a tax receipt indicating the amount and specifying whether the dividends come from a specific account or register (article 76, fraction XI, subsection b) of the LISR) 40D167000 Timely file the declaration of operations carried out in the previous calendar year, through trusts through which business activities were carried out in which it intervened (article 76, fraction XIII of the LISR) 40D168000 Inform tax authorities, as established in tax provisions, about 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 (article 76, fraction XV of the LISR) 40D169000 Make known in the ordinary general assembly of shareholders or partners a report informing about the compliance with tax obligations for the immediate previous fiscal year (articles 76, fraction XIX of the LISR and 116 of the RISR) 40D170000 Inform tax authorities about loans, contributions for future capital increases, or capital increases received in cash, in national or foreign currency, exceeding $600,000 (articles 18, fraction XI and 76, fraction XVI of the LISR, as well as the applicable rules of the RMF for 2022) 40D171000 Withhold and remit the additional ISR at the rate of 10% on distributed dividends or profits (article 140, second paragraph of the LISR) 40D172000 Alienation of assets (articles 17, fraction I of the LISR, as well as the applicable rules of the RMF for 2022) 40D173000 Provision of services (articles 17, fraction I of the LISR, as well as the applicable rules of the RMF for 2022) 40D174000 Granting of temporary use or enjoyment of assets (articles 17, fraction II of the LISR) 40D175000 Financial leasing contracts (articles 17, fraction III and 40 of the LISR) 40D176000 Installment sales. Agreed price (articles 17, fraction III, second paragraph and 40 of the LISR) 40D177000 Installment sales. Price collected (articles 17, fraction III, third paragraph and 40 of the LISR) 40D178000 Debts not covered by prescription, forgiveness, or notorious practical impossibility of collection (article 17, fraction IV of the LISR) 40D179000 Real estate construction contracts. That the estimates are authorized or approved for collection (articles 17, penultimate paragraph of the LISR and 17, 18 and 19 of the RISR) 40D180000 Real estate construction contracts. That the estimates are effectively paid (articles 17 of the LISR and 17, 18 and 19 of the RISR) 40D181000 Considered as taxable income for the fiscal year the estimates for the progress of work as provided in article 1.7. of the Decree published in the DOF on December 26, 2013. 40D209000 Registered separately the income from operations carried out on behalf of each of its members (articles 72, fraction IV and 75, fraction II LISR) 40D211000 In the case of donations, complied with all requirements for their deduction (articles 27, fraction I of the LISR and 36, 37, 38, 107, 108, 124, 125 and 131 of the RISR) 40D216000 Comply with obligations regarding withholding and remittance of taxes payable by third parties, as well as other established formalities (article 27, fraction V of the LISR) 40D218000 In the case of interest on borrowed capital, these were invested in the purposes of the business (articles 27, fraction VII of the LISR and 45 of the RISR) 40D219000 For borrowed capital and granting of loans to third parties, the cap established for their deduction was applied (article 27, fraction VII of the LISR) 40D220000 Payments to natural persons, coordinated legal persons, civil societies or associations, those who provide domestic services of water supply and garbage collection, and those who obtain donations, were deducted when they were effectively paid (article 27, fraction VIII of the LISR) 40D221000 In the case of fees or gratuities to administrators, trustees, directors, general managers or members of the board of directors, supervision, advisory or any other kind, the requirements to which they are subject were met (article 27, fraction IX of the LISR) 40D222000 In the cases of technical assistance, technology transfer or royalties, it was verified that the provider of the knowledge had its own technical elements for it, provided them directly and they were effectively carried out (article 27, fraction X of the LISR)

Viernes 13 de enero de 2023 DIARIO OFICIAL 87 40D223000 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. (articles 7 and 27, fraction XI of the LISR and 46, 47, 48 and 50 of the RISR) 40D224000 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 (articles 27, fraction XI of the LISR and 49 of the RISR) 40D225000 It was verified that the acquisition cost or the interest derived from received credits correspond to market rates and when they exceeded, the excess was considered non-deductible (article 27, fraction XIII of the LISR) 40D226000 In the case of import of goods, the legal requirements for their import were met (articles 27, fraction XIV of the LISR and other applicable customs provisions) 40D227000 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 (article 27, fraction XV of the LISR). 40D231000 In the case of advances for expenses, the established requirements for their deduction were met (articles 27, fraction XVIII of the LISR). 40D232000 When workers had the right to the employment subsidy, the corresponding amounts were effectively delivered to them (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) 40D233000 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 (articles 27, fraction XX of the LISR and 107, 109 and 124 of the RISR, as well as the applicable rules of the RMF for 2022) 40D234000 In the case of investments, the percentages authorized by the LISR applied 40D235000 In the case of travel expenses when they were destined for lodging, food, transportation, temporary use or enjoyment of automobiles and payment of mileage, it complied with the established requirements for their deduction (articles 28, fraction V of the LISR and 57 and 58 of the RISR) 40D236000 In the case of granting the temporary use or enjoyment of automobiles and airplanes, it complied with the established requirements for their deduction (articles 28, fraction XIII of the LISR and 60 of the RISR) 40D237000 In the case of the two previous concepts, they were expenses incurred by partners, shareholders or their relatives without a labor relationship 40D238000 In the case of loss from 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 (articles 28, fraction XVII of the LISR, as well as the applicable rules of the RMF for 2022) 40D239000 In the case of restaurant consumption, the established requirements for their deduction were met (articles 28, fraction XX of the LISR and 61 of the RISR) 40D240000 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 (article 36, fractions II and III respectively of the LISR) 40D242000 In the case of interest derived from debt, the established requirements for their deduction were met (article 28, fraction XXVII of the LISR) 40D243000 In the case of net interest of the fiscal year, the established requirements for their deduction were met (article 28, fraction XXXII of the LISR) 40D245000 The debt is older than five years 40D246000 The debt was restructured with respect to the period indicated in the previous index 40D247000 Opted for and complied with what is provided in article 30 of the LISR 40D275000 Transferred tax attributes such as tax losses, CUFIN, CUCA 40D328000 Has the supporting documentation for the ISR paid abroad that was credited 40D329000 Complies with the requirements established in article 5 of the LISR to credit the ISR paid abroad 40D334000 Has a transfer pricing study for the operations carried out

88 DIARIO OFICIAL Viernes 13 de enero de 2023 40D336000 Credited tax paid in REFIPRES 40D338000 Complied with all requirements to apply ISR withholding from REFIPRES. 40D340000 Indicate if tax on income subject to REFIPRES was declared 40D343000 The taxpayer made any payment to a resident abroad, in which the ISR corresponding to said foreign resident was covered by the taxpayer itself 40D344000 Applied what is provided by article 1.13. of the Decree published in the DOF on December 26, 2013 40D345000 Applied treaties to avoid double taxation 40D346000 Has the necessary documentation to prove residence in the country in question, in terms of article 4 of the LISR. 40D347000 Complied with all requirements to apply a preferential withholding rate. 40D348000 Applied what is provided by article 1.4. of the Decree published in the DOF on December 26, 2013. 40D349000 Carried out on behalf of its members the withholdings and remittance thereof, and if applicable, issued the certificates of said withholdings (article 72, fraction III and 74, seventh paragraph, fraction III LISR) 40D351000 Considered as alienation the value of the shortage of goods in its inventories (articles 8 of the LIVA and 25 of the RIVA) 40D353000 The acquisition or temporary use or enjoyment of intangible assets (articles 24, fractions II and III of the LIVA and 50 of the RIVA) 40D354000 The utilization in national territory of independent services, except for those derived from international transport (articles 24, fraction V of the LIVA, 48 and 49 of the RIVA) 40D355000 Carried out exports of goods or services by reason of alienation or temporary use or enjoyment of intangible assets or by the utilization abroad of services provided (articles 29, fractions II, III and IV of the LIVA and 57 to 63 of the RIVA) 40D363000 The tax corresponding to expenditures other than investments was not credited, having carried out activities exclusively for which it should not pay the tax (article 5, fraction V subsection b) of the LIVA) 40D364000 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, represented in the total value of the mentioned activities carried out in the month in question (article 5, fraction V subsection c) of the LIVA as well as the applicable rules of the RMF for 2022) 40D365000 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 applies to it (article 5, fraction V subsection d) point 1 of the LIVA, as well as the applicable rules of the RMF for 2022) 40D366000 Did not credit the tax corresponding to investments, according to their usual destination, having carried out activities exclusively for which it should not pay the tax (article 5, fraction V subsection d) point 2 of the LIVA) 40D367000 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, represented in the total value of the mentioned activities carried out in the month in question (article 5, fraction V subsection d) point 3 of the LIVA, as well as the applicable rules of the RMF for 2022) 40D368000 In subsequent months, the investments ceased to be destined exclusively to the activities for which they were intended (article 5, fraction V subsection d) point 4 of the LIVA) 40D369000 In the affirmative case, made adjustments to the value of the creditable tax (article 5-A of the LIVA and 19 of the RIVA) 40D370000 In the case of net interest of the fiscal year, verified that the crediting of VAT derived from interest was complied with the established requirements for its crediting (article 5, fraction I of the LIVA) 40D371000 Applied what is provided in article 2.1. of the Decree published in the DOF on December 26, 2013 40D372000 Applied what is provided in article 2.2. of the Decree published in the DOF on December 26, 2013

Viernes 13 de enero de 2023 DIARIO OFICIAL 89 Three-character alphabetic data, (yes, no or n/a) in uppercase. These data may not contain special signs (commas, brackets, parentheses, etc.). 40D063000 Date of office 1 40D065000 Date of office 2 40D067000 Date of office 3 40D070000 Date of resolution 1 40D072000 Date of resolution 2 40D074000 Date of resolution 3 40D076000 Date of sending the multiple information declaration. (normal) 40D077000 Date of sending the multiple information declaration. (last complementary) 40D084000 Date of presentation of the normal information declaration 40D085000 Date of presentation of the information declaration (last complementary) 40D250000 Date on which the merger took effect 40D274000 Date on which the spin-off took effect 40D320000 Date of start of liquidation Data of the date of the office, 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 diagonals /). 40D009000 Name or corporate name of the settlor 40D010000 Name or corporate name of the trustee 40D011000 Name or corporate name of the beneficiary (1) 40D012000 Name or corporate name of the beneficiary (2) 40D013000 Name or corporate name of the beneficiary (3) 40D050000 Name of the issuer of the shares that were alienated 40D058000 Specify the number(s) of criterion(s) 40D062000 Number of office 1 40D064000 Number of office 2 40D066000 Number of office 3 40D069000 Number of resolution 1 40D071000 Number of resolution 2 40D073000 Number of resolution 3 40D079000 Identification number (field 1) 40D080000 Identification number (field 2) 40D081000 Identification number (field 3) 40D082000 Identification number (field 4) 40D083000 Identification number (field 5) 40D183000 Name of buyer 1 40D185000 Name of buyer 2 40D187000 Name of buyer 3 40D189000 Name of buyer 4 40D191000 Name of buyer 5 40D252000 Merger: name or corporate name 40D254000 Merged 1: name or corporate name 40D256000 Merged 2: name or corporate name 40D258000 Merged 3: name or corporate name 40D260000 Merged 4: name or corporate name 40D262000 Merged 5: name or corporate name 40D264000 Merged 6: name or corporate name 40D266000 Merged 7: name or corporate name 40D268000 Merged 8: name or corporate name 40D270000 Merged 9: name or corporate name 40D272000 Merged 10: name or corporate name

90 DIARIO OFICIAL Viernes 13 de enero de 2023 Alphanumeric character data. These data may contain special signs (commas, periods, hyphens, diagonals, brackets, parentheses, etc.). 40D037000 RFC 1 40D038000 RFC 2 40D039000 RFC 3 40D040000 RFC 4 40D041000 RFC 5 40D094000 (specify previous name) 40D095000 (specify previous name) 40D096000 (specify previous name) 40D097000 (specify previous name) 40D098000 (specify previous name) 40D124000 (specify name of outsourcing company) 40D125000 (specify name of outsourcing company) 40D126000 (specify name of outsourcing company) 40D127000 (specify name of outsourcing company) 40D128000 (specify name of outsourcing company) 40D251000 Merger: RFC 40D253000 Merged 1: RFC 40D255000 Merged 2: RFC 40D257000 Merged 3: RFC 40D259000 Merged 4: RFC 40D261000 Merged 5: RFC 40D263000 Merged 6: RFC 40D265000 Merged 7: RFC 40D267000 Merged 8: RFC 40D269000 Merged 9: RFC 40D271000 Merged 10: RFC 40D276000 Split 1: RFC 40D280000 Split 2: RFC 40D284000 Split 3: RFC 40D288000 Split 4: RFC 40D292000 Split 5: RFC 40D296000 Split 6: RFC 40D300000 Split 7: RFC 40D304000 Split 8: RFC 40D308000 Split 9: RFC 40D312000 Split 10: RFC 40D316000 Splitting: RFC Data, federal taxpayer registry. 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 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 &). 40D135000 Specify 40D136000 Specify 40D137000 Specify For the purposes of these indices, data referring to the concept of others will be noted in the concept.

Viernes 13 de enero de 2023 DIARIO OFICIAL 91 Alphanumeric character data. These data may contain special signs (commas, periods, hyphens, diagonals, brackets, parentheses, etc.). 40D006000 In case of negative answer to all questions in indices 40D003000, 40D004000 and 40D005000 above, mention the reason for presenting the audit report Alphanumeric character data. These data may contain special signs (commas, periods, hyphens, diagonals, brackets, parentheses, etc.). 40D052000 Sale price of the alienated shares 40D053000 Amount of profit or (loss) determined by the alienation of the shares. 40D056000 In case your answer to the previous question is affirmative, indicate the amount of the loss from alienation of shares updated at the end of the fiscal year 40D116000 Number of workers 40D117000 Total ISR withheld and remitted for salaries 40D118000 Total ISR withheld and remitted for assimilated to salaries 40D119000 Employment subsidy delivered in cash to workers in the fiscal year 40D120000 Total income from salaries and wages and assimilated concepts 40D121000 Total exempt income from salaries and wages 40D140000 Amount of VAT that originated said operation 40D148000 Amount of VAT withheld from it regarding the provision of services referred to in fraction IV of article 1-A of the LIVA 40D155000 Amount of taxable gain in the fiscal year 40D156000 Amount of deductible loss in the fiscal year 40D193000 Total income from sale of shares 40D194000 Total income from sale of intangibles 40D195000 Total average cost of the alienated shares 40D196000 Total amount of the original adjusted investment 40D198000 Amount of the remittance for the operation 40D200000 Amount of pending tax loss to be amortized from alienation of shares and of other securities whose yield is not interest in terms of article 8 LISR 40D201000 Deductible amount from financial derivative operations agreed outside recognized markets. 40D205000 Amount of the refund or capital reduction carried out 40D206000 Income Tax derived from fraction I of article 78 40D207000 Income Tax derived from fraction II of article 78 40D244000 Amount of the debt that generates interest payable 40D277000 Asset value: 40D278000 Liability value: 40D279000 Share capital value: 40D281000 Asset value: 40D282000 Liability value: 40D283000 Share capital value: 40D285000 Asset value: 40D286000 Liability value: 40D287000 Share capital value: 40D289000 Asset value: 40D290000 Liability value: 40D291000 Share capital value: 40D293000 Asset value: 40D294000 Liability value: 40D295000 Share capital value: 40D297000 Asset value: 40D298000 Liability value: 40D299000 Share capital value: 40D301000 Asset value: 40D302000 Liability value:

92 OFFICIAL GAZETTE Friday, January 13, 2023 40D303000 Share capital value: 40D305000 Asset value: 40D306000 Liability value: 40D307000 Share capital value: 40D309000 Asset value: 40D310000 Liability value: 40D311000 Share capital value: 40D313000 Asset value: 40D314000 Liability value: 40D315000 Share capital value: 40D317000 Asset value: 40D318000 Liability value: 40D319000 Share capital value: 40D330000 Amount of Income Tax (ISR) paid abroad derived from dividends or profits received from residents abroad 40D331000 Amount of ISR paid abroad from foreign wealth source 40D332000 Amount of non-creditable and non-deductible ISR under Article 5 of the Income Tax Law (LISR) 40D335000 Total accumulative or taxable income for the year from REFIPRES 40D337000 Amount of foreign tax credit paid 40D339000 Amount of Withheld Income Tax credit 40D341000 Amount of tax on income subject to REFIPRES 40D342000 Amount of dividends or profits subject to preferential tax regimes under the tenth paragraph of Article 177 of the LISR 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, 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. 40D051000 Percentage of participation in the capital of the issuer of the shares that were disposed of. 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 2022 and 2021 2.- Statement of comprehensive income Total 2022 and 2021. Related parties 2022 and 2021 and non-related parties 2022 and 2021. 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) without tax effect, other comprehensive results (debtor), other comprehensive results (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 2022 and 2021 5.- Analytical integration of sales or net income 2022 and 2021, total accumulative for ISR 2022 and 2021, related parties and non-related parties 2022 and 2021, total non-accumulative for ISR 2022 and 2021.

Friday, January 13, 2023 OFFICIAL GAZETTE 93 6.- Determination of the cost of goods sold for accounting and Income Tax purposes Total 2022 and 2021, related parties 2022 and 2021, non-related parties 2022 and 2021 7.- Comparative analysis of expense sub-accounts Manufacturing, sales, administrative and general expenses 2022 and 2021; manufacturing, sales, administrative and general expenses: total 2022 and 2021; manufacturing, sales, administrative and general expenses related parties and non-related parties 2022 and 2021, total deductible for ISR 2022 and 2021; total non-deductible for ISR 2022 and 2021. 8.- Comparative analysis of the sub-accounts of comprehensive financial result 2022 and 2021, accumulative or deductible for ISR: 2022 and 2021, related parties and non-related parties 2022 and 2021, non-accumulative or not subject to ISR (income) non-deductible (expenses) for ISR: 2022 and 2021. 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 2022 and 2021 12.- Financial derivative operations contracted with residents abroad Amount contracted and amount of the tax effect it had in the year, tax effect it had in the year income (deduction), amount of the tax effect it had in the year, agreed value on the underlying, indicate the amount of accumulative income or (authorized deduction) generated 13.- Permanent investments in subsidiaries, associates and affiliates residents abroad 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 year in the percentage of participation, value of the investment. 14.- Partners or shareholders who had shares or partnership interests Amount of contributions that are not share subscription premium, amount of capital withdrawals, amount of loans: made, amount of loans: received and amount of share subscription premium 15.- Reconciliation between audited income according to statement of comprehensive income and, those accumulative for Income Tax purposes and the total of acts or activities for Value Added Tax purposes 2022 and 2021 16.- Operations with related parties Value of the operation and/or investment for tax purposes (even with zero value), and amount of taxpayer's tax adjustment so that the operation would be considered as agreed with independent parties in comparable operations, modified amount, withheld ISR. 17.- Taxpayer information on their operations with related parties Data to be provided 18.- Informative data Data to be provided 19.- Information on the members of corporate entities as coordinated Total accumulative ISR income, total authorized ISR deductions, amount of the 8% deduction on accumulative income without documentation (RFA), tax profit, concepts decreasing tax profit, taxable profit, tax loss, ISR owed and in favor, amount of IEPS credit for the acquisition of diesel against ISR owed (Article 16 fraction IV of the IEPS Law), amount of the 50% credit for expenses for the use of highway infrastructure against ISR owed (Article 16 fraction V of the IEPS Law), PTU to distribute, total amount of investments in cargo and passenger transport equipment of each member in the year, number of cargo and passenger transport equipment units used by the member during the year, total amount of the member's income according to settlement (Article 72, fraction IV of the LISR), total amount of the member's deductions according to settlement (Article 72, fraction IV of the LISR), total amount of withholdings corresponding to the member according to settlement (Article 72 fraction III of the LISR) total amount of taxes paid on behalf of the member (Article 72, fraction VI of the LISR).

94 OFFICIAL GAZETTE Friday, January 13, 2023 20.- Operations carried out with residents abroad Amount of the operation, ISR withheld determined by audit, ISR withheld paid and difference 21.- Investments Balance pending to deduct at the beginning of the year plus: MOI of acquisitions during the year, less: disposals and/or write-offs in the year, less: deduction in the year less: immediate deduction in the year, balance pending to deduct at the end of the year 22.- Accounts and documents receivable and payable in national and foreign currency Balance in foreign currency, balance in national currency, 23.- Loans Outstanding balance of the loan on December 31, 2021, total amount of interest paid and/or due, ISR withheld in the year, outstanding balance on December 31, 2022, total amount of interest deducted in the audited year 25.- Operations subject to preferential tax regimes Total amount of tax profits or losses in share participation, total accumulative or taxable income for the year, direct participation or average indirect participation 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 capital refunds received during the year, data of the entity located in preferential tax regime: total profits or tax losses of the year, data of the entity located in preferential tax regime: total profits distributed in the year, 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 activity, tax on income subject to REFIPRES 26.- Deduction of net interest of the year (Article 28, fraction XXXII of the LISR) Amount of accumulative income of the previous fiscal year of each of the group members 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 of all group members or of all related parties, taxpayer's deduction limit, total interest accrued deriving from debts (deductible amounts), net interest pending to deduct from previous years (applicable from year 2021), total interest income accumulated, net interest, tax profit (loss), total 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 tax 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 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, 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. 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 may contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.). Alphabetic text must be used only in uppercase letters.

Friday, January 13, 2023 OFFICIAL GAZETTE 95 Annex Data to be provided 9.- List of contributions owed by the taxpayer as the direct subject or in their capacity as withholding agent. Rate, tariff or fee 12.- Financial derivative operations contracted with residents abroad % withholding on the gain 13.- Permanent investments in subsidiaries, associates and affiliates residents abroad and in Mexico Percentage of participation in the entity's capital 14.- Partners or shareholders who had shares or partnership interests Percentage of the partner or shareholder's participation in the year and percentage of agreed interest rate in case of received loans 16.- Operations 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 that which would be paid in Mexico), direct participation or average indirect participation per day of the taxpayer in the year (percentage): percentage, 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, preferential rate by treaty 26.- Deduction of net interest of the year (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 with two decimals. Amounts representing percentage 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 be provided 10.- List of contributions to be paid Credit institution or SAT, payment in installments (data from the free writing) receiving administration 12.- Financial derivative operations contracted with residents abroad Country of residence, type of operation contracted debt or capital, agreed value on the underlying, type of underlying, in case that in the column "type of underlying" you have selected "others" specify concept indicate if before the maturity of the term you carried out:, type of currency, in case that you have liquidated through the celebration of a contrary operation, indicate the reasons 13.- Permanent investments in subsidiaries, associates and affiliates residents 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 had 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.- 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 and transfer pricing method applied. 20.- 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 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 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", you have selected any of the concepts of "other debtor" or "other creditor", specify concept:

96 OFFICIAL GAZETTE Friday, January 13, 2023 23.- 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, currency conversion, denomination of the interest rate, frequency of interest payment due, in case that in the column "frequency of interest payment due" you have selected the concept "other", specify concept: and destination of the borrowed capital 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 have selected any of the concepts of "other income" or other payments, specify concept, character with which it participates in the trust or in the entity or foreign fiscally transparent legal figure, indicate if you used a tax rate or exemption provided in any treaty that Mexico has celebrated 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 fiscally transparent legal figure, description of the trust's object Alphanumeric characters 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 from the free writing): folio number and payment authorization office number: number 12.- Financial derivative operations contracted with residents abroad Tax identification number. 13.- Permanent investments in subsidiaries, associates and affiliates residents abroad and in Mexico Tax identification number 14.- Partners or shareholders who had shares or partnership interests Tax identification number or RFC 16.- Operations with related parties Identification number or RFC 19.- Information on the members of corporate entities as coordinated 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, creditor registration number of the resident abroad before the SAT valid during the audited year, number of office of authorization of the CNBV of the public offer abroad of securities issued in Mexico 24.- Integration of tax losses from previous years 2022 to 2012 25.- Operations subject to preferential tax regimes Tax identification number 26.- Deduction of net interest of the year (Article 28, fraction XXXII of the LISR) Tax identification number or RFC of each of the group members 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 had shares or partnership interests, 16.- operations with related parties and 24.- integration of tax losses from previous years, the data will be recorded according to the following characteristics:

Friday, January 13, 2023 OFFICIAL GAZETTE 97

Maximum data of 13 alphanumeric characters composed of:

Four letters for individuals; or underscore and three letters for legal entities.
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 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 payments (data from the free-form document): date of presentation and office of authorization for installment payments: 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 in 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 19.- Information on the members of legal entities as coordinated Date of the notice presented by the member before the SAT (article 73 of the LISR) 23.- Loans Date on which the currency conversion was made, validity of the loan from and to 25.- Operations subject to preferential tax regimes Trust or entity or foreign legal figure fiscally transparent: 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 may not contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9 and the slash /.

Annex Data to provide 24.- Integration of fiscal losses from previous years 2022 to 2012 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, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9 and the slash /.

Annex Data to provide 12.- Derivative financial operations 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.- Operations with related parties Does the operation involve unique and valuable contributions (yes or no) if affirmative indicate in the annex called additional information, of which unique and valuable contributions are treated, the operation is agreed upon as with independent parties in comparable operations (yes or no), were the values of acts or activities modified for VAT, or rather, of creditable VAT (deductions) as a consequence of a transfer pricing adjustment (rule 3.9.1.2. Section b, of the RMF 2022) (yes or no), indicate if you obtained benefit from treaties to avoid double taxation (yes, no, n/a), was there withholding and payment of ISR for this operation 20.- Operations carried out with residents abroad Mexico has a broad agreement for 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 pay for this operation (yes or no), did you apply the benefits of any treaty celebrated by Mexico to avoid double taxation (yes or no)

98 OFFICIAL GAZETTE Friday, January 13, 2023 22.- Accounts and documents to be received and to be paid in national and foreign currency Indicate if it is a related party (yes or no), generated interest (yes or no), indicate if the account to be received or to be paid is covered by any derivative financial instrument (yes or no) 23.- Loans Were you the effective beneficiary of the interest (yes or no), did you guarantee the loan (yes or no) and did you carry out placements abroad (yes or no), 24.- Integration of fiscal losses from previous years 2022 to 2012 25.- Operations subject to preferential tax regimes Is the accounting 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), 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) 26.- Deduction of net interest of the exercise (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 alphabetic characters, (yes, no or n/a) in uppercase. In these data, special signs may not contain (commas, brackets, parentheses, etc.)

Content and characteristics for filling out the audit report Data applicable to the audit report of: C. Exchange houses

Identification Data Data to provide: 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, federal registry of taxpayers of the taxpayer, the legal representative, the public accountant, and the 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, (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 may not 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, it will be recorded: paternal surname, maternal surname, and name(s), of the legal representative, the public accountant, and the firm. Alphanumeric character data. Alphabetic characters only in uppercase. 07B002000 CURP (of the public accountant). 07C004000 CURP (of the legal representative).

Friday, January 13, 2023 OFFICIAL GAZETTE 99

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 may not contain special signs (commas, brackets, parentheses, etc.). Fiscal address of the taxpayer, the legal representative, and 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). 07A003000 Borough or municipality (of the taxpayer). 07B005000 Borough or municipality (of the public accountant). 07C006000 Borough or municipality (of the legal representative). Complete borough or municipality data. Data of alphabetic characters in uppercase. This data may not 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 may not 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. 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. 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) Street and number data complete. Alphanumeric character data. Alphabetic characters only in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc.). 07A007000 City or population (of the taxpayer). 07B009000 City or population (of the public accountant). 07C010000 City or population (of the legal representative) Data, city or population complete. Alphanumeric character data. Alphabetic characters only in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc.). 07A008000 Telephone (of the taxpayer) 07B010000 Telephone (of the public accountant or of the firm) 07C011000 Telephone (of the legal representative)

100 OFFICIAL GAZETTE Friday, January 13, 2023

Data of twenty numeric characters maximum. This data may not contain special signs (peso sign, commas, periods, brackets, parentheses, etc.) It must consist only of digits from 0 to 9. 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 recorded 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, assigned automatically by SIPRED'2022 once the activity key for fiscal purposes was selected. 07A011000 Activity key for fiscal purposes. Data economic activity or predominant activity also known as business, assigned automatically by SIPRED'2022 once it is 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.) 07C002000 National (legal representative). 07C003000 Foreigner (legal representative). Data of two alphabetic characters (yes or no). Use only of alphabetic characters in uppercase. This text may not contain special signs (commas, brackets, parentheses, etc.). 07C013000 Deed number (legal representative). 07C014000 Notary number (legal representative). Data of fifteen and ten alphanumeric characters maximum without sign, respectively. This data may not contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9. 07C016000 Date of the power of attorney (legal representative). 07C017000 Date of designation (legal representative). Data of the certification of the power of attorney and of the designation 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 /). 07B003000 Public accountant registration number. 07B016000 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 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. 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 may not contain special signs (commas, brackets, parentheses, etc.).

General Data. Data to provide: 07D000000 Competent authority 07D001000 Headquarters to which the AGAF belongs 07D002000 Administration 07D016000 Type of special taxpayer 07D023000 Type of opinion

Friday, January 13, 2023 OFFICIAL GAZETTE 101

07D038000 It is about: 07D168000 It was carried out for the purpose of: 07D191000 In what capacity did you participate in a merger: 07D215000 In what capacity did you participate in a spin-off: 07D278000 Indicate the country where the resident foreign companies paid the Income Tax that the taxpayer credits (1) 07D279000 Indicate the country where the resident foreign companies paid the Income Tax that the taxpayer credits (2) 07D280000 Indicate the country where the resident foreign companies paid the Income Tax that the taxpayer credits (3) 07D308000 If affirmative to the previous question, indicate the reason why you stopped applying the ISR tax incentive 07D311000 (1) Corresponding to the month of: 07D314000 (2) Corresponding to the month of: 07D317000 (3) Corresponding to the month of: 07D320000 (4) Corresponding to the month of: 07D323000 (5) Corresponding to the month of: 07D326000 (6) Corresponding to the month of: 07D329000 (7) Corresponding to the month of: 07D332000 (8) Corresponding to the month of: 07D335000 (9) Corresponding to the month of: 07D338000 (10) Corresponding to the month of: 07D341000 (11) Corresponding to the month of: 07D344000 (12) Corresponding to the month of: 07D368000 (1) Corresponding to the month of: 07D371000 (2) Corresponding to the month of: 07D374000 (3) Corresponding to the month of: 07D377000 (4) Corresponding to the month of: 07D380000 (5) Corresponding to the month of: 07D383000 (6) Corresponding to the month of: 07D386000 (7) Corresponding to the month of: 07D389000 (8) Corresponding to the month of: 07D392000 (9) Corresponding to the month of: 07D395000 (10) Corresponding to the month of: 07D398000 (11) Corresponding to the month of: 07D401000 (12) Corresponding to the month of: 07D404000 What is your functional currency 07D415000 If affirmative to the previous question, indicate the reason why you stopped applying the ISR tax incentive 07D418000 (1) Corresponding to the month of: 07D421000 (2) Corresponding to the month of: 07D424000 (3) Corresponding to the month of: 07D427000 (4) Corresponding to the month of: 07D430000 (5) Corresponding to the month of: 07D433000 (6) Corresponding to the month of: 07D436000 (7) Corresponding to the month of: 07D439000 (8) Corresponding to the month of: 07D442000 (9) Corresponding to the month of: 07D445000 (10) Corresponding to the month of: 07D448000 (11) Corresponding to the month of: 07D451000 (12) Corresponding to the month of: 07D475000 (1) Corresponding to the month of: 07D478000 (2) Corresponding to the month of: 07D481000 (3) Corresponding to the month of: 07D484000 (4) Corresponding to the month of:

102 OFFICIAL GAZETTE Friday, January 13, 2023

07D487000 (5) Corresponding to the month of: 07D490000 (6) Corresponding to the month of: 07D493000 (7) Corresponding to the month of: 07D496000 (8) Corresponding to the month of: 07D499000 (9) Corresponding to the month of: 07D502000 (10) Corresponding to the month of: 07D505000 (11) Corresponding to the month of: 07D508000 (12) Corresponding to the month of: 07D511000 What is your functional currency Data assigned automatically by SIPRED'2022 once it is selected from a list (catalog). 07D019000 Start date of the fiscal year. 07D020000 End date of the fiscal year. 07D021000 Start date of the previous fiscal year. 07D022000 End date of the previous fiscal year. Data of the fiscal year that is audited and of the previous fiscal year. Divided into start of the exercise and end of the exercise. 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 01/01/2022 31/12/2022 07D003000 Opted to audit its financial statements by taxable income (article 32-A CFF) 07D004000 Opted to audit its financial statements by the value of its assets (article 32-A CFF) 07D005000 Opted to audit its financial statements by the number of workers (article 32-A CFF) 07D007000 Is part of an association in participation 07D008000 Is part of a trust 07D014000 First audit 07D015000 Is a specialized society in the investment in energy, electricity, and infrastructure assets 07D017000 Affiliate company 07D018000 Subsidiary company 07D029000 Carried out operations with related parties 07D030000 If your answer was affirmative in index 07D029000 (must fill out annexes 12 and 13) 07D031000 Carried out operations with national related parties 07D032000 Carried out operations with foreign related parties 07D033000 It is a fiscally transparent foreign entity and/or a foreign legal figure 07D034000 In the exercise, fiscal losses pending to be applied from previous years referred to in fraction II of article 9 of the LISR decreased (if affirmative must fill out annex 18) 07D035000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria of fiscal and customs provisions 07D037000 Obtained any resolution from the SAT or SHCP that affected its fiscal situation during the exercise 07D046000 Obtained any favorable resolution from jurisdictional authorities that affected its fiscal situation during the exercise (includes PTU) 07D053000 Has filed any defense means against fiscal provisions 07D056000 Is obliged to reveal for the fiscal year, reportable schemes 07D064000 Celebrated derivative financial operations that had fiscal effects during the exercise in the Income Tax (if affirmative must fill out annex 9) 07D065000 Maintained permanent investments in subsidiaries, associates, and affiliates during the exercise (if affirmative must fill out annex 10) 07D066000 Carried out operations with residents abroad (if affirmative must fill out annex 15) 07D067000 Obtained loans during the exercise (if affirmative must fill out annex 17)

Friday, January 13, 2023 OFFICIAL GAZETTE 103

07D068000 Has had changes in denomination or corporate name during the audited fiscal year 07D069000 If yes to the previous index, do you have the notices of change in denomination or corporate name with the Federal Taxpayer Registry (article 29, fraction I of the RCFF), and specify the previous RFC and names 07D075000 Has had changes in fiscal domicile during the audited fiscal year 07D076000 If yes to the previous index, do you have all notices of change in fiscal domicile (articles 29, fraction III of the RCFF) 07D077000 Has updated economic activities and obligations during the audited fiscal year 07D078000 If yes to the previous index, do you have all notices of update of economic activities and obligations (articles 29, fraction VII RCFF) 07D079000 For the audited fiscal year, do you have 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 your activities (article 29, fraction VIII of the RCFF) 07D080000 During the year, notices of compensation of balances in favor were filed (article 23 CFF) 07D081000 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 07D082000 Have shareholders resident in the country 07D083000 If yes to the previous index, are they registered in the Federal Taxpayer Registry (article 27 CFF) 07D086000 Have employees 07D094000 If no to the question in index 07D086000, do you have any personnel service contracts (outsourcing) 07D100000 Obtained loss from the alienation of accounts and documents receivable during the year 07D101000 The accounts and documents receivable during the year were assigned as part of a restructuring or payment of dividends or profits 07D103000 Kept accounting in accordance with article 28 of the CFF, its regulations, and with article 32, fraction I of the LIVA 07D104000 The supporting documentation of the records or entries is available at your fiscal domicile (article 28, fraction III of the CFF) 07D111000 Journal 07D112000 Ledger 07D113000 Minutes of meetings of partners or shareholders 07D114000 Partners or shareholders 07D115000 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 (article 24 of the LISR) 07D116000 The taxpayer participated in a restructuring in which an undue transmission of tax losses was generated (article 69-B bis of the CFF) 07D118000 The taxpayer changed the business model. 07D119000 The taxpayer participated in an international restructuring by which it generated income subject to preferential tax regimes 07D120000 Recognized or reported said income 07D121000 Issue receipts for the activities carried out and keep the files (articles 76, fractions II and XVII of the LISR) 07D128000 Obtained tax refunds from the authority that generated interest. 07D129000 If yes, accumulated income from interest paid by the tax authority. 07D130000 File on time and in the proper manner the obligation provided in fraction I, of article 55 of the LISR 07D131000 File on time and in the proper manner the obligation provided in fraction II, of article 55 of the LISR 07D132000 During the year, the taxpayer provided operation, administration, or distribution services to investment companies in instruments of doubt or variable income investment companies, under the terms of the Investment Companies Law and other applicable legal regulations. 07D133000 With respect to said activities, complied on time and in the proper manner with the obligation provided in fraction II, of article 55 of the LISR, as provided in article 89 of that same regulation. 07D134000 Indicate if you alienated shares or intangibles during the year 07D136000 Is a related party 07D138000 Is a related party 07D140000 Is a related party 07D142000 Is a related party

104 OFFICIAL GAZETTE Friday, January 13, 2023

07D144000 Is a related party 07D149000 Made withholding 07D151000 In case of having a tax loss from the alienation of shares, filed notice within ten days following the date of the operation 07D154000 Indicate if you transmitted monetary assets for more than 51% 07D155000 Indicate if you carried out a refund or reduction of shares 07D156000 Indicate if you refunded premium on share subscription 07D160000 Indicate if you carried out a refund or reduction of shares derived from absorption of financial losses 07D167000 Carried out derivative financial operations (article 20 LISR) 07D169000 If yes, accumulated income from derivative financial operations 07D171000 Made deductions related to derivative financial operations 07D173000 Obtained losses in derivative financial operations with related parties under the terms of article 28, fraction XIX of the LISR 07D176000 The various losses meet all the deduction requirements established in article 27 of the LISR. 07D266000 Maintained investments through trusts for the acquisition or construction of real estate (fibras) 07D267000 If yes to the previous index, complied with all the requirements provided in articles 187 and 188 of the LISR 07D268000 Was part of a trust for the acquisition or construction of real estate (fibra) 07D269000 If yes to the previous index, complied with all the requirements provided in articles 187 and 188 of the LISR 07D271000 Verified that the tax paid abroad and credited in the 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 Tax Administration Service. 07D272000 The credited tax was paid directly by the taxpayer abroad 07D277000 Regarding an Income Tax paid by companies resident 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 had been met. 07D281000 Credits only the Income Tax paid abroad in the year 07D282000 Indicate if you credit a remainder of the Income Tax paid abroad corresponding to previous years. 07D283000 Carried out operations with preferential tax regimes, through entities or legal figures abroad that are fiscally transparent abroad. (if yes, you must fill out annex 19) 07D299000 Regarding the Value Added Tax transferred that had been withheld in accordance with article 1-A of this Law, said withholding had been paid in the terms and deadlines established (article 5, fraction IV of the LIVA). 07D301000 Opted to apply the tax incentive in income tax matter of the Decree of fiscal incentives northern border region, published in the DOF on December 31, 2018 (if yes, you must fill out from index 07140122000000 to 07140150000000 of annex 14) 07D303000 Is registered in the beneficiary registry of the incentive for the northern border region 07D307000 Stopped applying the tax incentive in income tax matter indicated in the Decree of fiscal incentives northern border region, published in the DOF on December 31, 2018 07D310000 Filed 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, if applicable, made the payment of the corresponding ISR. 07D348000 The seniority of the fiscal domicile, or of some branch, establishment or other in the northern border region is less than 18 months 07D351000 In addition to the northern border region incentive, applied another tax treatment that grants it additional benefits or tax incentives, including exemptions or subsidies. 07D354000 Collaborated with the annual program of real-time verification referred to in article seventh, second paragraph, fraction IV, of the Decree of fiscal incentives northern border region, published in the DOF on December 30, 2020. 07D358000 Opted to apply the tax incentive in VAT matter indicated in the Decree of fiscal incentives northern border region, published in the DOF on December 31, 2018 07D360000 (a) alienation of goods 07D361000 (b) provision of independent services 07D362000 (c) granting of temporary use or enjoyment of goods

Friday, January 13, 2023 OFFICIAL GAZETTE 105

07D363000 Stopped applying the tax incentive in VAT matter, indicated in the Decree of fiscal incentives northern border region, published in the DOF on December 31, 2018. 07D366000 Is a natural or legal person with business activities obliged to make withholding for the services referred to in fraction IV of article 1, of the VAT Law 07D367000 If 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 07D405000 Is obliged to carry out volumetric control 07D406000 Is an importer of a specific sector 07D408000 Opted to apply the tax incentive in income tax matter of the Decree of fiscal incentives southern border region, published in the DOF on December 30, 2020 (if yes, you must fill out from index 07140151000000 to 07140179000000 of annex 14) 07D410000 Is registered in the beneficiary registry of the incentive for the southern border region 07D414000 Stopped applying the tax incentive in income tax matter indicated in the Decree of fiscal incentives southern border region, published in the DOF on December 30, 2020 07D417000 Filed 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, if applicable, made the payment of the corresponding ISR 07D455000 The seniority of the fiscal domicile, or of some branch, establishment or other in the southern border region is less than 18 months 07D458000 In addition to the southern border region incentive, applied another tax treatment that grants it additional benefits or tax incentives, including exemptions or subsidies. 07D461000 Collaborated with the annual program of real-time verification referred to in article seventh, second paragraph, fraction VI of the Decree of fiscal incentives southern border region, published in the DOF on December 30, 2020. 07D465000 Opted to apply the tax incentive in VAT matter indicated in the Decree of fiscal incentives southern border region, published in the DOF on December 30, 2020 07D467000 (a) alienation of goods 07D468000 (b) provision of independent services 07D469000 (c) granting of temporary use or enjoyment of goods 07D470000 Stopped applying the tax incentive in VAT matter, indicated in the Decree of fiscal incentives southern border region, published in the DOF on December 30, 2020. 07D473000 Is a natural or legal person with business activities obliged to make withholding for the services referred to in fraction IV of article 1, of the VAT Law 07D474000 If 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 07D512000 Is obliged to carry out volumetric control 07D513000 Is an importer of a specific sector

Data of two alphabetic characters, (yes or no) in uppercase. These data cannot contain special signs (commas, brackets, parentheses, etc.).

07D039000 The requirements established in the resolution (authorization or consultation) were met 07D084000 Indicate if you identified suppliers or clients with the definitive list issued by the SAT of operations presumably non-existent for the entire audited fiscal year 07D085000 Indicate if you verified that the operations with that client or supplier are not given fiscal effect in accordance with article 69-B of the Federal Code of Fiscal Procedures 07D093000 Created a reserve for the pension or retirement fund of personnel or made changes to said fund (article 29 of the LISR and 65 of the RISR) 07D105000 Regarding commissionaires, 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 (articles 32, fraction II of the LIVA and 35 of the RIVA) 07D106000 Issued and delivered fiscal receipts (articles 32, fraction III of the LIVA, 20 and 74 of the RIVA) 07D107000 Issued fiscal receipts for the withholding of the tax that is made in the cases provided for in article 1-A, (article 32, fraction V of the LIVA as well as with the applicable rules of the RMF for 2022) 07D108000 Provided monthly and on time to the tax authorities, information about the persons to whom taxes were withheld (article 32, fraction V of the LIVA as well as with the applicable rules of the RMF for 2022) 07D109000 Provided monthly and on time to the tax authorities, information about 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 (article 32, fraction VIII of the LIVA, as well as with the applicable rules of the RMF for 2022)

106 OFFICIAL GAZETTE Friday, January 13, 2023

07D117000 The shares of the taxpayer related to the restructuring referred to in the previous index, remained in the restructured group during the audited year 07D122000 Issue fiscal receipts in which the amount of payments made to residents abroad is recorded in accordance with title V of the LISR and the tax withheld (article 76, fraction III of the LISR) 07D123000 Keep a record of the operations carried out with securities issued in series (articles 76, fraction VIII of the LISR and 111 of the RISR) 07D124000 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 (article 76, fraction XI, subsection a) of the LISR) 07D125000 Provide to the partners or shareholders to whom dividends were paid, a certificate indicating their amount, the ISR withheld, indicating if the dividends come from a specific account or record (article 76, fraction XI, subsection b) of the LISR) 07D126000 Inform the tax authorities of the loans, contributions for future capital increases, or capital increases received in cash, in national or foreign currency, greater than $600,000 (articles 18, fraction XI and 76, fraction XVI of the LISR, as well as the applicable rules of the RMF for 2022) 07D127000 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 (article 76, fraction XV of the LISR) 07D161000 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 (article 27, fraction IX of the LISR) 07D162000 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 (article 27, fraction X of the LISR) 07D163000 In the case of per diems or travel expenses, it was verified that the requirements provided in fraction V of article 28 of the LISR had been met 07D164000 In the case of loss from the alienation of shares and other securities, as well as financial losses from derivative financial operations of capital referred to shares or share indices, the requirements established for their deduction were met (article 28, fraction XVII of the LISR, as well as with the applicable rules of the RMF for 2022) 07D165000 For the determination of deductions for investments in automobiles and airplanes, the original amount of the investment is considered the maximum amount authorized by Law (article 36, fractions II and III of the LISR). 07D166000 In the case of the granting of temporary use or enjoyment of automobiles and airplanes, complied with the requirements established for their deduction (articles 28, fraction XIII of the LISR and 60 of the RISR) 07D175000 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 this LISR (article 53 of the LISR). 07D177000 Has a pension, retirement, and seniority premium fund. 07D179000 Deducts the returns from the investment of the funds destined for the reserves for the granting of pensions or retirements of personnel. 07D180000 The reserve for the pension fund is included in the annual inflationary adjustment within the credits 07D181000 In the year, deducted uncollectible credits referred to in fraction V of article 25 of the LISR 07D182000 In the case of losses from uncollectible credits, complies with the requirements indicated in fraction XV, article 27 of the LISR 07D183000 For the uncollectible accounts or losses, were included for the purposes of the annual inflationary adjustment until the last month of the first half of the year in which it is deducted, as indicated in article 27, fraction XV, fourth paragraph, of the LISR 07D184000 Indicate if you deducted provisions for tax purposes 07D185000 If yes, indicate if the payment and supporting documentation met the tax requirements. 07D186000 Indicate if you reduced your social capital. 07D187000 If yes, indicate if the distributable profit is determined in accordance with article 78 of the LISR 07D188000 The CUCA and capital contributions match against the bank statement linked to the accounting, and the minutes of the meetings. 07D189000 Indicate if the balance of the net fiscal profit account matches the declarations of the year and minutes of the meetings.

Friday, January 13, 2023 OFFICIAL GAZETTE 107

07D190000 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 stated in article 44 of the Income Tax Law (LISR) 07D217000 Transferred fiscal attributes such as fiscal losses, CUFIN, CUCA 07D270000 Has the supporting documentation for the income tax (ISR) paid abroad that was credited 07D273000 Meets the requirements established in article 5 of the Income Tax Law (LISR) to credit the ISR paid abroad 07D284000 Has a transfer pricing study for the operations carried out 07D286000 Credited tax paid in REFIPRES 07D288000 Met all requirements to apply ISR withholding from REFIPRES. 07D290000 Indicate if you declared tax on income subject to REFIPRES 07D293000 The taxpayer made any payment to a resident abroad, in which the ISR corresponding to said resident abroad was covered by the taxpayer themselves 07D294000 Applied what is provided in article 1.13. of the Decree published in the DOF on December 26, 2013 07D295000 Applied any treaty to avoid double taxation. 07D296000 Has the necessary documentation to prove the residence of the country in question, under article 4 of the LISR. 07D297000 Met all requirements to apply a preferential withholding rate 07D298000 Applied what is provided in article 1.4. of the Decree published in the DOF on December 26, 2013 07D300000 Applied what is provided in article 2.2. of the Decree published in the DOF on December 26, 2013 07D349000 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 07D350000 Fell under 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 07D365000 Fell under 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 07D456000 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 07D457000 Fell 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 07D472000 Fell under 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.).

07D041000 Date of letter 1 07D043000 Date of letter 2 07D045000 Date of letter 3 07D048000 Date of resolution 1 07D050000 Date of resolution 2 07D052000 Date of resolution 3 07D054000 Date of submission of the multiple informational declaration. (normal) 07D055000 Date of submission of the multiple informational declaration. (last complementary) 07D062000 Date of presentation of the normal informational declaration 07D063000 Date of presentation of the informational declaration (last complementary) 07D192000 Date on which the merger took effect 07D216000 Date on which the spin-off took effect 07D262000 Start date of liquidation 07D305000 Date of authorization to apply the ISR tax incentive 07D309000 Date on which the ISR tax incentive ceased to apply due to any of the above circumstances 07D312000 (1) Date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied 07D315000 (2) Date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied 07D318000 (3) Date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied

108 OFFICIAL GAZETTE Friday, January 13, 2023

07D321000 (4) Date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied 07D324000 (5) Date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied 07D327000 (6) Date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied 07D330000 (7) Date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied 07D333000 (8) Date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied 07D336000 (9) Date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied 07D339000 (10) Date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied 07D342000 (11) Date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied 07D345000 (12) Date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied 07D355000 Date of presentation of the annual collaboration report to the real-time verification program 07D359000 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 07D364000 Date on which the VAT incentive ceased to apply 07D369000 (1) Date of presentation of the remittance of withheld VAT 07D372000 (2) Date of presentation of the remittance of withheld VAT 07D375000 (3) Date of presentation of the remittance of withheld VAT 07D378000 (4) Date of presentation of the remittance of withheld VAT 07D381000 (5) Date of presentation of the remittance of withheld VAT 07D384000 (6) Date of presentation of the remittance of withheld VAT 07D387000 (7) Date of presentation of the remittance of withheld VAT 07D390000 (8) Date of presentation of the remittance of withheld VAT 07D393000 (9) Date of presentation of the remittance of withheld VAT 07D396000 (10) Date of presentation of the remittance of withheld VAT 07D399000 (11) Date of presentation of the remittance of withheld VAT 07D402000 (12) Date of presentation of the remittance of withheld VAT 07D412000 Date of authorization to apply the ISR tax incentive 07D416000 Date on which the ISR tax incentive ceased to apply due to any of the above circumstances 07D419000 (1) Date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied 07D422000 (2) Date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied 07D425000 (3) Date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied 07D428000 (4) Date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied 07D431000 (5) Date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied 07D434000 (6) Date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied 07D437000 (7) Date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied 07D440000 (8) Date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied 07D443000 (9) Date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied 07D446000 (10) Date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied 07D449000 (11) Date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied

Friday, January 13, 2023 OFFICIAL GAZETTE 109

07D452000 (12) Date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied 07D462000 Date of presentation of the annual collaboration report to the real-time verification program. 07D466000 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 07D471000 Date on which the VAT incentive ceased to apply 07D476000 (1) Date of presentation of the remittance of withheld VAT 07D479000 (2) Date of presentation of the remittance of withheld VAT 07D482000 (3) Date of presentation of the remittance of withheld VAT 07D485000 (4) Date of presentation of the remittance of withheld VAT 07D488000 (5) Date of presentation of the remittance of withheld VAT 07D491000 (6) Date of presentation of the remittance of withheld VAT 07D494000 (7) Date of presentation of the remittance of withheld VAT 07D497000 (8) Date of presentation of the remittance of withheld VAT 07D500000 (9) Date of presentation of the remittance of withheld VAT 07D503000 (10) Date of presentation of the remittance of withheld VAT 07D506000 (11) Date of presentation of the remittance of withheld VAT 07D509000 (12) Date of presentation of the remittance of withheld VAT

Data of the date of the letter, 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 corresponding to the date of the letter, 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 /).

07D009000 Name or corporate name of the settlor 07D010000 Name or corporate name of the trustee 07D011000 Name or corporate name of the beneficiary (1) 07D012000 Name or corporate name of the beneficiary (2) 07D013000 Name or corporate name of the beneficiary (3) 07D036000 Specify the criterion number(s) 07D040000 Number of letter 1 07D042000 Number of letter 2 07D044000 Number of letter 3 07D047000 Number of resolution 1 07D049000 Number of resolution 2 07D051000 Number of resolution 3 07D057000 Identification number (field 1) 07D058000 Identification number (field 2) 07D059000 Identification number (field 3) 07D060000 Identification number (field 4) 07D061000 Identification number (field 5) 07D135000 Buyer name 1 07D137000 Buyer name 2 07D139000 Buyer name 3 07D141000 Buyer name 4 07D143000 Buyer name 5 07D194000 Merger: name or corporate name 07D196000 Merged 1: name or corporate name 07D198000 Merged 2: name or corporate name 07D200000 Merged 3: name or corporate name 07D202000 Merged 4: name or corporate name 07D204000 Merged 5: name or corporate name 07D206000 Merged 6: name or corporate name 07D208000 Merged 7: name or corporate name

110 OFFICIAL GAZETTE Friday, January 13, 2023

07D210000 Merged 8: name or corporate name 07D212000 Merged 9: name or corporate name 07D214000 Merged 10: name or corporate name 07D304000 Number of letter of authorization to apply the ISR tax incentive 07D306000 Number or registration key in the beneficiary registry for the incentive for the northern border region 07D347000 Indicate if the applied tax incentive is by domicile, branch, establishment or other 07D352000 Benefit obtained, derived from the application of the tax incentive applied 07D356000 Folio number in the receipt of presentation of the annual collaboration report to the real-time verification program. 07D357000 Place of presentation of the annual collaboration report to the real-time verification program. 07D407000 In case of affirmative to the previous index, indicate which 07D411000 Number of letter of authorization to apply the ISR tax incentive 07D413000 Number or registration key in the beneficiary registry for the incentive for the southern border region 07D454000 Indicate if the applied tax incentive is by domicile, branch, establishment or other 07D459000 Benefit obtained, derived from the application of the tax incentive applied 07D463000 Folio number in the receipt of presentation of the annual collaboration report to the real-time verification program. 07D464000 Place of presentation of the annual collaboration report to the real-time verification program. 07D514000 In case of affirmative to the previous index, indicate which

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

07D024000 RFC 1 07D025000 RFC 2 07D026000 RFC 3 07D027000 RFC 4 07D028000 RFC 5 07D070000 (specify previous name) 07D071000 (specify previous name) 07D072000 (specify previous name) 07D073000 (specify previous name) 07D074000 (specify previous name) 07D095000 (specify name of outsourcing company) 07D096000 (specify name of outsourcing company) 07D097000 (specify name of outsourcing company) 07D098000 (specify name of outsourcing company) 07D099000 (specify name of outsourcing company) 07D193000 Merger: RFC 07D195000 Merged 1: RFC 07D197000 Merged 2: RFC 07D199000 Merged 3: RFC 07D201000 Merged 4: RFC 07D203000 Merged 5: RFC 07D205000 Merged 6: RFC 07D207000 Merged 7: RFC 07D209000 Merged 8: RFC 07D211000 Merged 9: RFC 07D213000 Merged 10: RFC 07D218000 Split 1: RFC 07D222000 Split 2: RFC 07D226000 Split 3: RFC 07D230000 Split 4: RFC

Friday, January 13, 2023 OFFICIAL GAZETTE 111

07D234000 Split 5: RFC 07D238000 Split 6: RFC 07D242000 Split 7: RFC 07D246000 Split 8: RFC 07D250000 Split 9: RFC 07D254000 Split 10: RFC 07D258000 Splitting: RFC 07D263000 (liquidator 1 specify name designation or corporate name) 07D264000 (liquidator 2 specify name designation or corporate name) 07D265000 (liquidator 3 specify name designation or corporate name)

Data, Federal Taxpayer Registry. 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 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 &).

07D006000 In case of negative in all questions of indices 07D003000, 07D004000 and 07D005000 above, mention the reason for presenting the audit report

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

07D087000 Number of workers 07D088000 Total of ISR withheld and remitted for salaries 07D089000 Total of ISR withheld and remitted for assimilated to salaries 07D090000 Employment subsidy delivered in cash to workers in the exercise 07D091000 Total income from salaries and wages and assimilated concepts 07D092000 Total exempt income from salaries and wages 07D102000 Amount of VAT that originated said operation 07D110000 Amount of VAT withheld from you regarding the provision of services referred to in fraction IV of article 1-a of the VAT Law (LIVA) 07D145000 Total income from sale of shares 07D146000 Total income from sale of intangibles 07D147000 Total average cost of the shares disposed of 07D148000 Total amount of the original adjusted investment 07D150000 Amount of the remittance for the operation 07D152000 Amount of pending fiscal loss to be amortized from disposal of shares and other securities whose yield is not interest under article 8 LISR 07D153000 Deductible amount from financial derivative operations agreed outside recognized markets. 07D157000 Amount of the refund or capital reduction carried out 07D158000 Income Tax derived from fraction I of article 78 07D159000 Income Tax derived from fraction II of article 78 07D170000 Indicate the amount of the corresponding accumulation 07D172000 In case of affirmative indicate the amount of the corresponding deduction 07D174000 In case of affirmative indicate the corresponding amount 07D178000 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 current LISR in the reviewed exercise. 07D219000 Asset value: 07D220000 Liability value: 07D221000 Share capital value: 07D223000 Asset value: 07D224000 Liability value:

112 OFFICIAL GAZETTE Friday, January 13, 2023

07D225000 Share capital value: 07D227000 Asset value: 07D228000 Liability value: 07D229000 Share capital value: 07D231000 Asset value: 07D232000 Liability value: 07D233000 Share capital value: 07D235000 Asset value: 07D236000 Liability value: 07D237000 Share capital value: 07D239000 Asset value: 07D240000 Liability value: 07D241000 Share capital value: 07D243000 Asset value: 07D244000 Liability value: 07D245000 Share capital value: 07D247000 Asset value: 07D248000 Liability value: 07D249000 Share capital value: 07D251000 Asset value: 07D252000 Liability value: 07D253000 Share capital value: 07D255000 Asset value: 07D256000 Liability value: 07D257000 Share capital value: 07D259000 Asset value: 07D260000 Liability value: 07D261000 Share capital value: 07D274000 Amount of ISR paid abroad derived from dividends or profits received from residents abroad 07D275000 Amount of ISR paid abroad from wealth source abroad 07D276000 Amount of non-creditable and non-deductible ISR under article 5 of the LISR 07D285000 Total of taxable or taxable income in the exercise from REFIPRES 07D287000 Amount of credit for tax paid abroad 07D289000 Amount of credit for Withheld Income Tax 07D291000 Amount of tax on income subject to REFIPRES 07D292000 Amount of dividends or profits subject to preferential tax regimes under the tenth paragraph of article 177 LISR 07D313000 (1) Amount paid in the complementary declaration 07D316000 (2) Amount paid in the complementary declaration 07D319000 (3) Amount paid in the complementary declaration 07D322000 (4) Amount paid in the complementary declaration 07D325000 (5) Amount paid in the complementary declaration 07D328000 (6) Amount paid in the complementary declaration 07D331000 (7) Amount paid in the complementary declaration 07D334000 (8) Amount paid in the complementary declaration 07D337000 (9) Amount paid in the complementary declaration 07D340000 (10) Amount paid in the complementary declaration 07D343000 (11) Amount paid in the complementary declaration 07D346000 (12) Amount paid in the complementary declaration 07D353000 Amount of the benefit 07D370000 (1) Amount paid 07D373000 (2) Amount paid 07D376000 (3) Amount paid 07D379000 (4) Amount paid

Friday, January 13, 2023 OFFICIAL GAZETTE 113

07D382000 (5) Amount paid 07D385000 (6) Amount paid 07D388000 (7) Amount paid 07D391000 (8) Amount paid 07D394000 (9) Amount paid 07D397000 (10) Amount paid 07D400000 (11) Amount paid 07D403000 (12) Amount paid 07D420000 (1) Amount paid in the complementary declaration 07D423000 (2) Amount paid in the complementary declaration 07D426000 (3) Amount paid in the complementary declaration 07D429000 (4) Amount paid in the complementary declaration 07D432000 (5) Amount paid in the complementary declaration 07D435000 (6) Amount paid in the complementary declaration 07D438000 (7) Amount paid in the complementary declaration 07D441000 (8) Amount paid in the complementary declaration 07D444000 (9) Amount paid in the complementary declaration 07D447000 (10) Amount paid in the complementary declaration 07D450000 (11) Amount paid in the complementary declaration 07D453000 (12) Amount paid in the complementary declaration 07D460000 Amount of the benefit 07D477000 (1) Amount paid 07D480000 (2) Amount paid 07D483000 (3) Amount paid 07D486000 (4) Amount paid 07D489000 (5) Amount paid 07D492000 (6) Amount paid 07D495000 (7) Amount paid 07D498000 (8) Amount paid 07D501000 (9) Amount paid 07D504000 (10) Amount paid 07D507000 (11) Amount paid 07D510000 (12) Amount paid

For the purposes of these data, figures of amounts 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 indicated amounts must be recorded in pesos, not in thousands of pesos.

07D302000 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 07D409000 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 recorded with integers and two decimals, without the percentage sign.

Annex Data to provide 1.- General Balance 2022 and 2021 2.- Total Statement of Results 2022 and 2021 related parties 2022 and 2021, unrelated parties 2022 and 2021

114 DIARIO OFICIAL Viernes 13 de enero de 2023 Annex Data to be Provided 3.- Statement of changes in contributed equity: contributed capital: share capital, contributions for future capital increases formalized in a shareholders' meeting, premium on the sale of shares, other contributed capital accounts, earned capital: capital reserves, results from prior periods, results from valuation of available-for-sale securities, results from holdings of non-monetary assets (by valuation of fixed assets), other earned capital accounts, net income, net loss and total equity 4.- Statement of cash flows 2022 and 2021 5.- Comparative analysis of income statement accounts 2022, 2021, related parties and non-related parties 2022 and 2021, accumulative or deductible for Income Tax: 2022 and 2021, non-accumulative or not subject to Income Tax (income) non deductible (expenses) for Income Tax 2022 and 2021 6.- List of contributions owed by the taxpayer as a 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 7.- List of contributions to be paid Amount corresponding to the audited fiscal year, amount from prior years, total contributions to be paid and amount of the contribution in litigation 8.- Reconciliation between accounting and tax results for purposes of the Income Tax 2022 and 2021 9.- Derivative financial operations Sum of notional amounts, gain by counterparty, loss by counterparty, net effect 10.- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico Amount of the investment, amount of profits (losses) from prior years in the percentage of participation, amount of profit (loss) from the 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 share subscription premium, amount of capital withdrawals, amount of loans made and received, amount of share subscription premium 12.- 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 would be considered as agreed with independent parties in comparable operations, modified amount 13.- Taxpayer's information on operations with related parties Data to be Provided 14.- Informative data Amount 15.- Operations carried out with residents abroad Amount of the operation, Income Tax withheld determined by audit, Income Tax withheld paid, difference 16.- MOI investments at the beginning of the year, balance pending to deduct at the beginning of the year, plus: MOI from acquisitions during the year, less: disposals and/or write-offs in the year, less: deduction in the year, less: immediate deduction in the year, balance pending to deduct at the end of the year 17.- Loans Outstanding balance of the loan as of December 31, 2021, total amount of interest paid and/or accrued, ISR withheld in the year, outstanding balance as of December 31, 2022, total amount of interest deducted in the audited year

Viernes 13 de enero de 2023 DIARIO OFICIAL 115 Annex Data to be Provided 19.- Operations subject to preferential tax regimes Total amount of profits or tax losses in the shareholding participation, total accumulative or taxable income in the year, direct participation or average indirect participation per day of the taxpayer in 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, data of the entity located in a preferential tax regime: total of profits or tax losses from the year, data of the entity located in a preferential tax regime: total of distributed profits in the 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 the activity, tax on income subject to REFIPRES 20.- Deduction of net interest of the year (article 28, section XXXII of the LISR) Amount of accumulative income of the previous fiscal year of each of the group members 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 of all group members or of all related parties, limit of deduction of the taxpayer, total accrued interest deriving from debts (deductible amounts), net interest pending to deduct from prior years (applicable from the 2021 year), total interest income accumulated, net interest, profit (loss) tax, total accrued interest 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 tax profit, limit net interest, non-deductible interest Note: The order of this data is only informative, for its capture refer to the guide format. For purposes of this data, figures of amounts 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, dots, parentheses, etc., they must only consist of the 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, dots, 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 a direct subject or in their capacity as withholding agent Rate, tariff or fee 9.- Derivative financial operations Percentage of cash settlement, percentage of in-kind settlement, proportion that represents of accumulative income and/or authorized deductions

116 DIARIO OFICIAL Viernes 13 de enero de 2023 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 held shares or partnership interests Percentage of participation of the partner or shareholder in the year, percentage of agreed interest rate in case of loans received 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 the Income Tax paid abroad (less than 75% of what would be paid in Mexico), direct participation or average indirect participation per day of the taxpayer in the year (percentage): percentage, 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 for tax purposes, description of the object of the trust, preferential rate by treaty 20.- Deduction of net interest of the year (article 28, section XXXII of the LISR) Proportion of income For 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 only consist of the digits from 0 to 9. Annex Data to be Provided 7.- List of contributions to be paid Credit institution or SAT, payment in installments (data from the free writing): receiving administration 9.- Derivative financial operations Country of residence, number of contracts entered into, concept of derivative financial operations (article 16-a CFF), type of derivative financial operations (article 20 LISR), type of market and 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 held 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.) 12.- Operations with related parties Type of operation, in case that in the "type of operation" column, any of the concepts of "other income" or "other payments" was selected, 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, any of the concepts of "other income" or "other payments" was selected, specify concept, country of residence 17.- Loans Type of financing, in case that in the column "type of financing", the concept other was selected, specify concept: country of residence for tax purposes, 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: destination of the borrowed capital

Viernes 13 de enero de 2023 DIARIO OFICIAL 117 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", 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 legal figure transparent for tax purposes, description of the object of the trust, character with which it participates in the trust or in the entity or foreign legal figure transparent for tax purposes, indicate if it used a tax rate or exemption provided in any treaty that Mexico has concluded 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 be Provided 7.- List of contributions to be paid Payment date, payment in installments (data from the free writing): date of presentation, payment authorization letter for 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 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 transparent for tax purposes: validity from, trust or entity or foreign legal figure 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 25/03/2018. These data cannot contain special signs (peso sign, commas, dots, hyphens, parentheses, etc.), they must only consist of the digits from 0 to 9 and the slash / Annex Data to be Provided 18.- Integration of tax losses from prior years 2022 to 2012 For 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 only consist of the 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) 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), were the values of acts or activities modified for VAT, or rather, of the creditable VAT (deductions) as a consequence of a transfer pricing adjustment (rule 3.9.1.2. Section b, of the RMF 2022) (yes or no), indicate if it obtained benefit from treaties to avoid double taxation (yes, no, n/a) 15.- Operations carried out with residents abroad Mexico has 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), applied the benefits of any treaty concluded by Mexico to avoid double taxation (yes or no)

118 DIARIO OFICIAL Viernes 13 de enero de 2023 17.- Loans Was it the effective beneficiary of the interest (yes or no), guaranteed the loan (yes or no), did it place funds abroad (yes or no) 18.- Integration of tax losses from prior years 2022 to 2012 19.- Operations subject to preferential tax treatments 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 legal figure transparent for tax purposes, 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 (article 28, section XXXII of the LISR) It is located in any of the exceptions established in article 28, section 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.). Annex Data to be Provided 7.- List of contributions to be paid Number of the operation, payment in installments (data from the free writing): folio number, payment authorization letter for 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 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 from the CNBV of the public offer abroad of securities issued in Mexico. 18.- Integration of tax losses from prior years 2022 to 2012 19.- Operations subject to preferential tax regimes Tax identification number 20.- Deduction of net interest of the year (article 28, section XXXII of the LISR) Tax identification number or RFC of each of the persons members of the group or of each related party For purposes of this data, figures referring to the indicated data will be recorded. Alphanumeric character data. Alphabetic characters only in uppercase. For purposes of the RFC data of the annexes: 11.- partners or shareholders who held shares or partnership interests, 12.- operations with related parties and 18.- integration of tax losses from prior 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 &).

Viernes 13 de enero de 2023 DIARIO OFICIAL 119 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 be Provided: 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, federal taxpayer registry 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 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. 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. 10C001000 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. 10B002000 CURP (of the public accountant) 10C004000 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 address of the taxpayer, of the legal representative and of the public accountant: 10A002000 Federal entity (of the taxpayer). 10B004000 Federal entity (of the public accountant). 10C005000 Federal entity (of the legal representative). 10C015000 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). 10C006000 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). 10C007000 Neighborhood or locality (of the legal representative).

120 DIARIO OFICIAL Viernes 13 de enero de 2023 Data for neighborhood or complete locality. Alphanumeric character data. Alphabetic characters only in uppercase. This data cannot contain special characters (commas, brackets, parentheses, etc.). 10A005000 Postal code (of the taxpayer). 10B007000 Postal code (of the public accountant). 10C008000 Postal code (of the legal representative). Complete postal code data. Exact five-character 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. 10A006000 Street, exterior and interior number (of the taxpayer). 10B008000 Street, exterior and interior number (of the public accountant). 10C009000 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.). 10A007000 City or town (of the taxpayer). 10B009000 City or town (of the public accountant). 10C010000 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 characters (commas, brackets, parentheses, etc.). 10A008000 Telephone (of the taxpayer) 10B010000 Telephone (of the public accountant or firm) 10C011000 Telephone (of the legal representative) Data of maximum twenty alphanumeric characters. This data cannot contain special characters (peso sign, commas, periods, brackets, parentheses, etc.) It must consist only of digits from 0 to 9. 10A009000 Email (of the taxpayer) 10B011000 Email (of the public accountant). 10B012000 Email of the tax mailbox 10C012000 Email (of the legal representative) Alphanumeric character data Alphabetic characters can be written in lowercase. This data can contain special characters (periods, hyphens, at sign, etc.). 10A010000 Name of the economic group to which it belongs. Text or name of the economic group, assigned automatically by SIPRED 2022 once the tax activity key was selected. 10A011000 Activity key for tax purposes. Economic activity or predominant activity data, also known as trade, assigned automatically by SIPRED 2022 once it is selected from a catalog. For the purposes of this data, the description made for this effect in Annex 6 of the 2014 Miscellaneous Fiscal Resolution and its corresponding modifications must be taken into account. This text cannot contain special characters (commas, brackets, parentheses, etc.). 10C002000 National (legal representative). 10C003000 Foreigner (legal representative). Two-character alphabetic data (yes or no). Use of alphabetic characters only in uppercase. This text cannot contain special characters (commas, brackets, parentheses, etc.). 10C013000 Deed number (legal representative). 10C014000 Notary number (legal representative).

Viernes 13 de enero de 2023 DIARIO OFICIAL 121 Data of fifteen and ten alphanumeric characters 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. 10C016000 Date of power of attorney (legal representative). 10C017000 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. 10B016000 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 their firm will be recorded. Exact five-character 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. 10B013000 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.). General data. Data to provide: 10D000000 Competent authority 10D001000 Headquarters to which the AGAF belongs 10D002000 Administration 10D007000 Type of company 10D017000 Type of special taxpayer 10D025000 Select the costing system you use for tax purposes: 10D030000 Type of opinion 10D045000 It is: 10D186000 It was carried out for the purpose of: 10D201000 In what capacity did you participate in a merger: 10D225000 In what capacity did you participate in a spin-off: 10D288000 Indicate the country where foreign resident companies paid the Income Tax that the taxpayer credits (1) 10D289000 Indicate the country where foreign resident companies paid the Income Tax that the taxpayer credits (2) 10D290000 Indicate the country where foreign resident companies paid the Income Tax that the taxpayer credits (3) 10D326000 If yes to the previous question, indicate the reason why you stopped applying the ISR tax incentive 10D329000 (1) Corresponding to the month of: 10D332000 (2) Corresponding to the month of: 10D335000 (3) Corresponding to the month of: 10D338000 (4) Corresponding to the month of: 10D341000 (5) Corresponding to the month of: 10D344000 (6) Corresponding to the month of: 10D347000 (7) Corresponding to the month of: 10D350000 (8) Corresponding to the month of: 10D353000 (9) Corresponding to the month of: 10D356000 (10) Corresponding to the month of: 10D359000 (11) Corresponding to the month of: 10D362000 (12) Corresponding to the month of: 10D386000 (1) Corresponding to the month of:

122 DIARIO OFICIAL Viernes 13 de enero de 2023 10D389000 (2) Corresponding to the month of: 10D392000 (3) Corresponding to the month of: 10D395000 (4) Corresponding to the month of: 10D398000 (5) Corresponding to the month of: 10D401000 (6) Corresponding to the month of: 10D404000 (7) Corresponding to the month of: 10D407000 (8) Corresponding to the month of: 10D410000 (9) Corresponding to the month of: 10D413000 (10) Corresponding to the month of: 10D416000 (11) Corresponding to the month of: 10D419000 (12) Corresponding to the month of: 10D422000 What is your functional currency 10D433000 If yes to the previous question, indicate the reason why you stopped applying the ISR tax incentive 10D436000 (1) Corresponding to the month of: 10D439000 (2) Corresponding to the month of: 10D442000 (3) Corresponding to the month of: 10D445000 (4) Corresponding to the month of: 10D448000 (5) Corresponding to the month of: 10D451000 (6) Corresponding to the month of: 10D454000 (7) Corresponding to the month of: 10D457000 (8) Corresponding to the month of: 10D460000 (9) Corresponding to the month of: 10D463000 (10) Corresponding to the month of: 10D466000 (11) Corresponding to the month of: 10D469000 (12) Corresponding to the month of: 10D493000 (1) Corresponding to the month of: 10D496000 (2) Corresponding to the month of: 10D499000 (3) Corresponding to the month of: 10D502000 (4) Corresponding to the month of: 10D505000 (5) Corresponding to the month of: 10D508000 (6) Corresponding to the month of: 10D511000 (7) Corresponding to the month of: 10D514000 (8) Corresponding to the month of: 10D517000 (9) Corresponding to the month of: 10D520000 (10) Corresponding to the month of: 10D523000 (11) Corresponding to the month of: 10D526000 (12) Corresponding to the month of: 10D529000 What is your functional currency Data assigned automatically by SIPRED 2022 once it was selected from a list (catalog). 10D021000 Start date of the fiscal year. 10D022000 End date of the fiscal year. 10D023000 Start date of the previous fiscal year. 10D024000 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 01/01/2022 31/12/2022 10D003000 Opted to audit its financial statements by taxable income (article 32-A CFF) 10D004000 Opted to audit its financial statements by the value of its assets (article 32-A CFF) 10D005000 Opted to audit its financial statements by the number of workers (article 32-A CFF) 10D008000 Is part of a partnership in participation 10D009000 Is part of a trust

Viernes 13 de enero de 2023 DIARIO OFICIAL 123 10D015000 First opinion 10D016000 It is a company specialized in investment in energy, electricity and infrastructure assets 10D018000 Parent company 10D019000 Subsidiary company 10D020000 Cooperative society 10D036000 Carried out transactions with related parties 10D037000 If your answer was affirmative in index 10D036000 (must fill out annexes 13 and 14) 10D038000 Carried out transactions with national related parties 10D039000 Carried out transactions with foreign related parties 10D040000 It is a fiscally transparent foreign entity and/or a foreign legal figure 10D041000 In the year, it decreased pending tax losses from previous years to be applied referred to in fraction II of article 9 of the LISR (if yes, must fill out annex 19) 10D042000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria for tax and customs provisions 10D044000 Obtained any resolution from the SAT or SHCP that affected its tax situation during the year 10D053000 Obtained any favorable resolution from jurisdictional authorities that affected its tax situation during the year (includes PTU) 10D060000 Has filed any means of defense against tax provisions 10D063000 Is obliged to disclose reportable schemes for the fiscal year 10D071000 Celebrated derivative financial operations that had tax effects during the year in the Income Tax (if yes, must fill out annex 10) 10D072000 Maintained permanent investments in subsidiaries, associates and affiliates during the year (if yes, must fill out annex 11) 10D073000 Carried out operations with residents abroad (if yes, must fill out annex 16) 10D074000 Obtained loans during the year (if yes, must fill out annex 18) 10D075000 Has had changes of name or corporate name during the audited fiscal year 10D076000 If yes to the previous index, has the notices of change of name or corporate name before the federal taxpayer registry (article 29 fraction I of the RCFF), also specify the previous RFC and names 10D082000 Has had changes of tax domicile during the audited fiscal year 10D083000 If yes to the previous index, has all the notices of change of tax domicile (articles 29 fraction III of the RCFF) 10D084000 Has updated economic activities and obligations during the audited fiscal year 10D085000 If yes to the previous index, has all the notices of update of economic activities and obligations (articles 29 fraction VII RCFF) 10D086000 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 (article 29 fraction VIII of the RCFF) 10D087000 During the year, notices of compensation of favorable balances were presented (article 23 CFF) 10D088000 Indicate if during the fiscal year its social shares, shares or equivalent were sold by the taxpayer, if it complied with what is provided in article 26 fraction XI of the CFF 10D089000 Has shareholders resident in the country. 10D090000 If yes to the previous index, are registered in the federal taxpayer registry (article 27 CFF) 10D095000 Has employees. 10D103000 If no to the question in index 10d095000, has any personnel service contracts (outsourcing) 10D109000 Obtained loss from the alienation of accounts and documents receivable in the year 10D110000 The accounts and documents receivable in the year were assigned as part of a restructuring or payment of dividends or profits 10D112000 Kept accounting in accordance with article 28 of the CFF, its regulations and with article 32 fraction I of the LIVA 10D113000 The supporting documentation of the records or entries is available at its tax domicile (article 28 fraction III of the CFF) 10D120000 Journal

124 DIARIO OFICIAL Viernes 13 de enero de 2023 10D121000 Ledger 10D122000 Minutes of partners or shareholders meetings 10D123000 Partners or shareholders 10D124000 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. (article 24 of the LISR) 10D125000 The taxpayer participated in a restructuring in which an improper transmission of tax losses was generated (article 69-B bis of the CFF) 10D127000 The taxpayer participated in an international restructuring by which it generated income subject to preferential tax regimes 10D128000 Recognized or reported said income 10D129000 The taxpayer changed the business model. 10D130000 Issue receipts for the activities carried out and preserve the files (articles 76 fractions II and XVII of the LISR) 10D137000 Obtained tax refunds from the authority that generated interest. 10D138000 If yes, accumulated income from interest paid by the tax authority. 10D139000 Submit on time and in the proper form the obligation provided in fraction I, of article 55 of the LISR. 10D140000 Submit on time and in the proper form the obligation provided in fraction II, of article 55 of the LISR. 10D141000 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. 10D142000 With respect to said activities, complied on time and in the proper form with the obligation provided in fraction II, of article 55 of the LISR, as provided in article 89 of that same regulation. 10D143000 Indicate if it alienated shares or intangibles during the year 10D145000 Is a related party 10D147000 Is a related party 10D149000 Is a related party 10D151000 Is a related party 10D153000 Is a related party 10D158000 Made withholding 10D160000 In case of having a tax loss in the alienation of shares, presented notice within ten days following the date of the operation 10D163000 Indicate if it transmitted monetary assets by more than 51% 10D164000 Indicate if it carried out a refund or reduction of shares 10D165000 Indicate if it refunded premium on share subscription 10D169000 Indicate if it carried out a refund or reduction of shares derived from absorption of financial losses 10D177000 The various losses met all the deduction requirements established in article 27 of the LISR. 10D178000 Has a pension, retirement and seniority premium fund. 10D180000 Indicate if it deducts the returns from the investment of funds destined for the reserves for the granting of pensions or retirements to personnel. 10D181000 Indicate if the reserve for the pension fund is included in the annual inflationary adjustment within the credits 10D182000 In the year, it deducted uncollectible credits referred to in fraction V of article 25 of the LISR 10D183000 In the case of losses from uncollectible credits, the requirements set forth in fraction XV, article 27 of the LISR are met 10D185000 Carried out derivative financial operations (article 20 LISR) 10D187000 If yes, accumulated income from derivative financial operations 10D189000 Made deductions related to derivative financial operations 10D191000 Obtained losses in derivative financial operations with related parties under the terms of article 28 fraction XIX of the LISR 10D276000 Maintained investments through trusts for the acquisition or construction of real estate (fibers) 10D277000 If yes to the previous index, complied with all the requirements provided in articles 187 and 188 of the LISR 10D278000 Was part of a trust for the acquisition or construction of real estate (fiber) 10D279000 If yes to the previous index, complied with all the requirements provided in articles 187 and 188 of the LISR

Viernes 13 de enero de 2023 DIARIO OFICIAL 125 10D281000 Verified that the tax paid abroad and credited in the 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 Tax Administration Service. 10D282000 The credited tax was paid directly by the taxpayer abroad 10D287000 Regarding an Income Tax paid by foreign resident companies, 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 had been met. 10D291000 Credits only the Income Tax paid abroad in the year 10D292000 Indicate if it credits a remainder of the Income Tax paid abroad corresponding to previous years. 10D293000 Carried out operations with preferential tax regimes, through entities or foreign legal figures that are fiscally transparent abroad (if yes, must fill out annex 20) 10D309000 Carries out acts or activities not subject to the value added tax 10D310000 Complied with tax provisions to determine taxable and exempt acts or activities. 10D311000 Applied the option of article 5-B of the LIVA for the proration of the tax not identified with taxable activities, for which the 0% rate and exempt apply 10D312000 Indicate if for the purposes of the determination of the definitive monthly payments of the Value Added Tax it credits 100% tax. 10D313000 Made adjustments to the value of the creditable tax (article 5-A of the LIVA). 10D315000 Excludes the concepts indicated in fractions IV, V, VI and IX of article 5-C of the Law, to calculate the proportion referred to in the first paragraph of article 5-C of the Law. (article 5-C of the Law). 10D316000 In the event that it is 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 taxed the VAT on interest paid 10D319000 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 (if yes, must fill out from index 10150124000000 to 10150152000000 of annex 15) 10D321000 Is registered in the beneficiary registry of the incentive for the northern border region 10D325000 Stopped applying the tax incentive in ISR matter indicated in the Decree of tax incentives northern border region, published in the DOF on December 31, 2018 10D328000 Submitted at the latest in the month following that in which it requested the cancellation, the complementary declarations of provisional payments in which it applied the incentive and, if applicable, made the payment of the corresponding ISR. 10D366000 The seniority of the tax domicile, or of some branch, establishment or other in the northern border region is less than 18 months 10D369000 In addition to the northern border region incentive, applied another tax treatment that grants it additional benefits or tax incentives, including exemptions or subsidies. 10D372000 Collaborated with the annual real-time verification program referred to in article seventh, second paragraph, fraction IV, of the Decree of tax incentives northern border region, published in the DOF on December 30, 2020. 10D376000 Opted to apply the tax incentive in VAT matter indicated in the Decree of tax incentives northern border region, published in the DOF on December 31, 2018 10D378000 (a) alienation of goods 10D379000 (b) provision of independent services 10D380000 (c) granting of temporary use or enjoyment of goods 10D381000 Stopped applying the tax incentive in VAT matter, indicated in the Decree of tax incentives northern border region, published in the DOF on December 31, 2018. 10D384000 Is a natural or legal person with business activities obliged to make withholding for the services referred to in fraction IV of article 1, of the VAT Law 10D385000 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 10D423000 Is obliged to carry out volumetric control 10D424000 Is an importer of a specific sector 10D426000 Opted to apply the tax incentive in ISR matter of the Decree of tax incentives southern border region, published in the DOF on December 30, 2020 (if yes, must fill out from index 01150153000000 to 01150181000000 of annex 15) 10D428000 Is registered in the beneficiary registry of the incentive for the southern border region

126 DIARIO OFICIAL Viernes 13 de enero de 2023 10D432000 Ceased to apply the income tax (ISR) tax incentive indicated in the Decree on tax incentives for the southern border region, published in the Official Journal of the Federation (DOF) on December 30, 2020 10D435000 Submitted, no later than the month following the month in which the deregistration was requested, the complementary declarations for provisional payments in which the incentive was applied and, where applicable, made the corresponding income tax payment 10D473000 The seniority of the tax domicile, or of any branch, establishment or other entity in the southern border region is less than 18 months 10D476000 In addition to the southern border region incentive, applied another tax treatment that grants additional benefits or tax incentives, including exemptions or subsidies. 10D479000 Collaborated with the annual program of real-time verification referred to in the seventh article, second paragraph, fraction VI of the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 10D483000 Opted to apply the value-added tax (IVA) tax incentive indicated in the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020 10D485000 (a) alienation of goods 10D486000 (b) provision of independent services 10D487000 (c) granting of the use or enjoyment of goods for a temporary period 10D488000 Ceased to apply the value-added tax (IVA) tax incentive, indicated in the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 10D491000 Is a natural or legal person with business activities obliged to make withholding for the services referred to in fraction IV of article 1, of the Value-Added Tax Law (LIVA) 10D492000 In case the answer to the previous question is affirmative, indicate whether you opted to make the withholding of the value-added tax at the reduced rate of 3% of the value of the consideration actually paid 10D530000 Is obliged to carry out volumetric control 10D531000 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.). 10D046000 The requirements established in the resolution (authorization or consultation) were met 10D091000 Has inventories in its accounting records. 10D092000 In the affirmative case, maintains control of inventories of merchandise, raw materials, work in progress and finished products as appropriate (article ISR 76 fraction XIV of the Income Tax Law (LISR)) 10D093000 Indicate whether you identified suppliers or clients with the definitive list issued by the Tax Administration Service (SAT) of presumably non-existent operations for the entire fiscal year reviewed 10D094000 Indicate whether you verified that the operations with that client or supplier are not given fiscal effect in accordance with article 69-B of the Federal Code of Procedures (CFF) 10D102000 Created a reserve for pension or retirement funds for staff or made changes to said fund (article 29 of the LISR and 65 of the Regulations of the LISR (RISR).) 10D114000 In the case of commission agents, carried out 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 (articles 32 fraction II of the LIVA and 35 of the Regulations of the LIVA (RIVA)) 10D115000 Issued and delivered tax vouchers (articles 32 fraction III of the LIVA, 20 and 74 of the RIVA) 10D116000 Issued tax vouchers for the withholding of the tax made in the cases provided for in article 1-A, (article 32 fraction V of the LIVA, as well as with the applicable rules of the RMF for 2022) 10D117000 Provided monthly and in a timely manner to the tax authorities, information about the persons to whom taxes were withheld (article 32 fraction V of the LIVA as well as with the applicable rules of the RMF for 2022) 10D118000 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 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 (article 32 fraction VIII of the LIVA, as well as with the applicable rules of the RMF for 2022) 10D126000 The taxpayer's actions related to the restructuring referred to in the previous index remained in the restructured group during the audited fiscal year 10D131000 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 (article 76 fraction III of the LISR ) 10D132000 Keep a record of the operations carried out with securities issued in series (articles 76 fraction VIII of the LISR and 111 of the RISR).

Viernes 13 de enero de 2023 DIARIO OFICIAL 127 10D133000 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 (article 76 fraction XI subsection a) of the LISR) 10D134000 Provide to the partners or shareholders to whom dividends were paid, a tax voucher in which the amount is indicated, the ISR withheld, in which it is indicated whether the dividends come from any specific account or record (article 76 fraction XI subsection b) of the LISR) 10D135000 Inform the tax authorities of the loans, contributions for future capital increases or capital increases received in cash, in national or foreign currency, greater than $600,000 (articles 18, fraction XI and 76 fraction XVI of the LISR, as well as with the applicable rules of the RMF for 2022) 10D136000 Withhold and remit the additional ISR at a rate of 10% on distributed dividends or profits (article 140 second paragraph of the LISR) 10D170000 If applicable, when having borrowed capitals and granting loans to third parties, the cap established for its deduction was applied (articles 27 fraction VII of the LISR and 38 of its RISR) 10D171000 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 (article 27 fraction IX of the LISR). 10D172000 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 (article 27 fraction X of the LISR). 10D173000 In the case of the acquisition cost or the interest derived from received credits, they correspond to those of the market and when they exceeded, the excess was considered non-deductible (article 27 fraction XIII of the LISR). 10D174000 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. 10D175000 In the case of the granting of the use or enjoyment of automobiles and airplanes, complied with the requirements established for its deduction (articles 28 fraction XIII of the LISR and 60 of the RISR) 10D176000 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 (articles 28 fraction XVII of the LISR, as well as with the applicable rules of the RMF for 2022) 10D184000 In case that during the fiscal year the direct costing system based on historical costs ceased to be used, 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 (article 69 G, fraction II of the regulations of the LISR) 10D193000 Is considered as part of the financial system. (article 7, third paragraph of the Law). 10D194000 Has a particular resolution from the Tax Administration Service, to be considered as part of the financial system. (article 7, fourth paragraph of the Law). 10D195000 Applies the specific provisions established in the Income Tax Law, for taxpayers who are part of the financial system. 10D196000 taking into account 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 10D197000 During the fiscal year 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, fractions I and II of the Credit Unions Law 10D198000 Took inventory of stock at the end of the fiscal year (article 76 fraction IV of the Law). 10D199000 Deducted the amount constituted or increased during the fiscal year, after review by the National Banking and Securities Commission, the contingency reserve (article 47 of the Law). 10D200000 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 taxable income in the fiscal year (article 47 of the Law). 10D227000 Transmitted fiscal attributes such as tax losses, CUFIN, CUCA 10D280000 Has the supporting documentation for the payment of the ISR paid abroad that was credited 10D283000 Complies with the requirements established in article 5 of the LISR to credit the ISR paid abroad 10D294000 Has a transfer pricing study for the operations carried out 10D296000 Credited tax paid in REFIPRES 10D298000 Met all requirements to apply ISR withholding from REFIPRE.

128 DIARIO OFICIAL Viernes 13 de enero de 2023 10D300000 Indicate whether you declared tax on income subject to REFIPRES 10D303000 The taxpayer made any payment to a resident abroad, in which the ISR that corresponded to said foreign resident was covered by the taxpayer itself 10D304000 Applied what is provided for in article 1.13. Of the Decree published in the DOF on December 26, 2013 10D305000 Applied any treaty to avoid double taxation. 10D306000 Has the necessary documentation to prove the residence of the country in question, in terms of article 4 of the LISR. 10D307000 Met all requirements to apply a preferential withholding rate 10D308000 Applied what is provided for in article 1.4. Of the Decree published in the DOF on December 26, 2013 10D314000 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 (article 5 fraction I of the LIVA) 10D317000 Applied what is provided for in article 2.1. Of the Decree published in the DOF on December 26, 2013 10D318000 Applied what is provided for in article 2.2. Of the Decree published in the DOF on December 26, 2013 10D367000 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 10D368000 Located in the circumstances of article sixth, fraction XI of the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018 10D383000 Located in the circumstances of articles tenth third, fraction IV of the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018 10D474000 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 10D475000 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 10D490000 Located in the circumstances of articles tenth second, 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.). 10D048000 Date of letter 1 10D050000 Date of letter 2 10D052000 Date of letter 3 10D055000 Date of resolution 1 10D057000 Date of resolution 2 10D059000 Date of resolution 3 10D061000 Date of sending the multiple information declaration. (normal) 10D062000 Date of sending the multiple information declaration. (last complementary) 10D069000 Date of presentation of the normal information declaration 10D070000 Date of presentation of the information declaration (last complementary) 10D202000 Date on which the merger took effect 10D226000 Date on which the spin-off took effect 10D272000 Date of commencement of liquidation 10D323000 Date of authorization to apply the ISR tax incentive 10D327000 Date when the ISR tax incentive ceased to apply for any of the above circumstances 10D330000 (1) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied 10D333000 (2) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied 10D336000 (3) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied 10D339000 (4) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied 10D342000 (5) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied 10D345000 (6) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied

Viernes 13 de enero de 2023 DIARIO OFICIAL 129 10D348000 (7) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied 10D351000 (8) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied 10D354000 (9) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied 10D357000 (10) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied 10D360000 (11) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied 10D363000 (12) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied 10D373000 Date of presentation of the annual report of collaboration to the real-time verification program 10D377000 Date of presentation of the notice of application of the value-added tax (IVA) tax incentive indicated in the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018 10D382000 Date when the incentive in matter of IVA ceased to apply 10D387000 (1) Date of presentation of the payment of the withheld IVA 10D390000 (2) Date of presentation of the payment of the withheld IVA 10D393000 (3) Date of presentation of the payment of the withheld IVA 10D396000 (4) Date of presentation of the payment of the withheld IVA 10D399000 (5) Date of presentation of the payment of the withheld IVA 10D402000 (6) Date of presentation of the payment of the withheld IVA 10D405000 (7) Date of presentation of the payment of the withheld IVA 10D408000 (8) Date of presentation of the payment of the withheld IVA 10D411000 (9) Date of presentation of the payment of the withheld IVA 10D414000 (10) Date of presentation of the payment of the withheld IVA 10D417000 (11) Date of presentation of the payment of the withheld IVA 10D420000 (12) Date of presentation of the payment of the withheld IVA 10D430000 Date of authorization to apply the ISR tax incentive 10D434000 Date when the ISR tax incentive ceased to apply for any of the above circumstances 10D437000 (1) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied 10D440000 (2) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied 10D443000 (3) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied 10D446000 (4) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied 10D449000 (5) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied 10D452000 (6) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied 10D455000 (7) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied 10D458000 (8) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied 10D461000 (9) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied 10D464000 (10) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied 10D467000 (11) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied 10D470000 (12) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied 10D480000 Date of presentation of the annual report of collaboration to the real-time verification program. 10D484000 Date of presentation of the notice of application of the value-added tax (IVA) tax incentive indicated in the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020

130 DIARIO OFICIAL Viernes 13 de enero de 2023 10D489000 Date when the incentive in matter of IVA ceased to apply 10D494000 (1) Date of presentation of the payment of the withheld IVA 10D497000 (2) Date of presentation of the payment of the withheld IVA 10D500000 (3) Date of presentation of the payment of the withheld IVA 10D503000 (4) Date of presentation of the payment of the withheld IVA 10D506000 (5) Date of presentation of the payment of the withheld IVA 10D509000 (6) Date of presentation of the payment of the withheld IVA 10D512000 (7) Date of presentation of the payment of the withheld IVA 10D515000 (8) Date of presentation of the payment of the withheld IVA 10D518000 (9) Date of presentation of the payment of the withheld IVA 10D521000 (10) Date of presentation of the payment of the withheld IVA 10D524000 (11) Date of presentation of the payment of the withheld IVA 10D527000 (12) Date of presentation of the payment of the withheld IVA Data of the date of the letter, of the resolution, of the sending of the multiple information declaration and when the spin-off took effect. These data will be composed of ten alphanumeric characters corresponding 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 diagonals /). 10D010000 Name or corporate name of the settlor 10D011000 Name or corporate name of the trustee 10D012000 Name or corporate name of the beneficiary (1) 10D013000 Name or corporate name of the beneficiary (2) 10D014000 Name or corporate name of the beneficiary (3) 10D043000 Specify the number(s) of criterion(s) 10D047000 Number of letter 1 10D049000 Number of letter 2 10D051000 Number of letter 3 10D054000 Number of resolution 1 10D056000 Number of resolution 2 10D058000 Number of resolution 3 10D064000 Identification number (field 1) 10D065000 Identification number (field 2) 10D066000 Identification number (field 3) 10D067000 Identification number (field 4) 10D068000 Identification number (field 5) 10D144000 Name of buyer 1 10D146000 Name of buyer 2 10D148000 Name of buyer 3 10D150000 Name of buyer 4 10D152000 Name of buyer 5 10D204000 Merging company: name or corporate name 10D206000 Merged 1: name or corporate name 10D208000 Merged 2: name or corporate name 10D210000 Merged 3: name or corporate name 10D212000 Merged 4: name or corporate name 10D214000 Merged 5: name or corporate name 10D216000 Merged 6: name or corporate name 10D218000 Merged 7: name or corporate name 10D220000 Merged 8: name or corporate name 10D222000 Merged 9: name or corporate name 10D224000 Merged 10: name or corporate name 10D322000 Number of letter of authorization to apply the ISR tax incentive 10D324000 Number or registration key in the beneficiary registry of the incentive for the northern border region 10D365000 Indicate whether the applied tax incentive is for domicile, branch, establishment or other

Friday, January 13, 2023 OFFICIAL GAZETTE 131

10D370000 Benefit obtained, derived from the application of the tax incentive applied 10D374000 Folio number in the acknowledgment of presentation of the annual collaboration report to the real-time verification program. 10D375000 Place of presentation of the annual collaboration report to the real-time verification program. 10D425000 In case of affirmative answer to the previous index, indicate which one 10D429000 Number of authorization letter to apply the Income Tax (ISR) tax incentive 10D431000 Number or registration key in the beneficiary registry for the incentive for the southern border region 10D472000 Indicate whether the applied tax incentive is by domicile, branch, establishment, or other 10D477000 Benefit obtained, derived from the application of the tax incentive applied 10D481000 Folio number in the acknowledgment of presentation of the annual collaboration report to the real-time verification program. 10D482000 Place of presentation of the annual collaboration report to the real-time verification program. 10D532000 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.).

10D031000 RFC 1 10D032000 RFC 2 10D033000 RFC 3 10D034000 RFC 4 10D035000 RFC 5 10D077000 (specify previous name) 10D078000 (specify previous name) 10D079000 (specify previous name) 10D080000 (specify previous name) 10D081000 (specify previous name) 10D104000 (specify name of outsourcing company) 10D105000 (specify name of outsourcing company) 10D106000 (specify name of outsourcing company) 10D107000 (specify name of outsourcing company) 10D108000 (specify name of outsourcing company) 10D203000 Merger: RFC 10D205000 Merged 1: RFC 10D207000 Merged 2: RFC 10D209000 Merged 3: RFC 10D211000 Merged 4: RFC 10D213000 Merged 5: RFC 10D215000 Merged 6: RFC 10D217000 Merged 7: RFC 10D219000 Merged 8: RFC 10D221000 Merged 9: RFC 10D223000 Merged 10: RFC 10D228000 Split 1: RFC 10D232000 Split 2: RFC 10D236000 Split 3: RFC 10D240000 Split 4: RFC 10D244000 Split 5: RFC 10D248000 Split 6: RFC 10D252000 Split 7: RFC 10D256000 Split 8: RFC 10D260000 Split 9: RFC 10D264000 Split 10: RFC 10D268000 Splitting: RFC 10D273000 (liquidator 1 specify name, denomination, or corporate name) 10D274000 (liquidator 2 specify name, denomination, or corporate name) 10D275000 (liquidator 3 specify name, denomination, or corporate name)

132 OFFICIAL GAZETTE Friday, January 13, 2023

Taxpayer Registry (RFC) data. Alphanumeric data of maximum 13 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).

10D006000 In case of negative answer to all questions in the previous indices 10D003000, 10D004000, and 10D005000, mention the reason why you are presenting the audit report

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

10D096000 Number of workers 10D097000 Total ISR withheld and paid on salaries 10D098000 Total ISR withheld and paid on assimilated to salaries 10D099000 Employment subsidy delivered in cash to workers in the fiscal year 10D100000 Total income from salaries and wages and assimilated concepts 10D101000 Total exempt income from salaries and wages 10D111000 Amount of VAT that originated said operation 10D119000 Amount of VAT withheld from you regarding services referred to in fraction IV of article 1-A of the VAT Law (LIVA) 10D154000 Total income from sale of shares 10D155000 Total income from sale of intangibles 10D156000 Total average cost of disposed shares 10D157000 Total original amount of adjusted investment 10D159000 Amount of payment for the operation 10D161000 Amount of pending fiscal loss to be amortized from disposal of shares and other securities whose yield is not interest as per article 8 of the Income Tax Law (LISR) 10D162000 Deductible amount from financial derivative operations agreed outside recognized markets. 10D166000 Amount of refund or capital reduction effected 10D167000 Income Tax derived from fraction I of article 78 10D168000 Income Tax derived from fraction II of article 78 10D179000 Indicate the total amount of the reserve for pension funds, retirement, and seniority premiums, invested in accordance with what is established in article 29, fraction II, of the current LISR in the reviewed fiscal year 10D188000 Indicate the amount of the corresponding accumulation 10D190000 In case of affirmative answer, indicate the amount of the corresponding deduction 10D192000 In case of affirmative answer, indicate the corresponding amount 10D229000 Asset value: 10D230000 Liability value: 10D231000 Share capital value: 10D233000 Asset value: 10D234000 Liability value: 10D235000 Share capital value: 10D237000 Asset value: 10D238000 Liability value: 10D239000 Share capital value: 10D241000 Asset value: 10D242000 Liability value: 10D243000 Share capital value: 10D245000 Asset value: 10D246000 Liability value: 10D247000 Share capital value: 10D249000 Asset value: 10D250000 Liability value:

Friday, January 13, 2023 OFFICIAL GAZETTE 133

10D251000 Share capital value: 10D253000 Asset value: 10D254000 Liability value: 10D255000 Share capital value: 10D257000 Asset value: 10D258000 Liability value: 10D259000 Share capital value: 10D261000 Asset value: 10D262000 Liability value: 10D263000 Share capital value: 10D265000 Asset value: 10D266000 Liability value: 10D267000 Share capital value: 10D269000 Asset value: 10D270000 Liability value: 10D271000 Share capital value: 10D284000 Amount of ISR paid abroad derived from dividends or profits received from residents abroad 10D285000 Amount of ISR paid abroad from source of wealth abroad 10D286000 Amount of non-creditable and non-deductible ISR as per article 5 of the LISR 10D295000 Total accumulative or taxable income in the fiscal year from REFIPRES 10D297000 Amount of tax credit for tax paid abroad 10D299000 Amount of credit for Withheld Income Tax 10D301000 Amount of tax on income subject to REFIPRES 10D302000 Amount of dividends or profits subject to preferential tax regimes as per the tenth paragraph of article 177 LISR 10D331000 (1) Amount paid in the supplementary declaration 10D334000 (2) Amount paid in the supplementary declaration 10D337000 (3) Amount paid in the supplementary declaration 10D340000 (4) Amount paid in the supplementary declaration 10D343000 (5) Amount paid in the supplementary declaration 10D346000 (6) Amount paid in the supplementary declaration 10D349000 (7) Amount paid in the supplementary declaration 10D352000 (8) Amount paid in the supplementary declaration 10D355000 (9) Amount paid in the supplementary declaration 10D358000 (10) Amount paid in the supplementary declaration 10D361000 (11) Amount paid in the supplementary declaration 10D364000 (12) Amount paid in the supplementary declaration 10D371000 Amount of the benefit 10D388000 (1) Amount paid 10D391000 (2) Amount paid 10D394000 (3) Amount paid 10D397000 (4) Amount paid 10D400000 (5) Amount paid 10D403000 (6) Amount paid 10D406000 (7) Amount paid 10D409000 (8) Amount paid 10D412000 (9) Amount paid 10D415000 (10) Amount paid 10D418000 (11) Amount paid 10D421000 (12) Amount paid 10D438000 (1) Amount paid in the supplementary declaration 10D441000 (2) Amount paid in the supplementary declaration 10D444000 (3) Amount paid in the supplementary declaration 10D447000 (4) Amount paid in the supplementary declaration

134 OFFICIAL GAZETTE Friday, January 13, 2023

10D450000 (5) Amount paid in the supplementary declaration 10D453000 (6) Amount paid in the supplementary declaration 10D456000 (7) Amount paid in the supplementary declaration 10D459000 (8) Amount paid in the supplementary declaration 10D462000 (9) Amount paid in the supplementary declaration 10D465000 (10) Amount paid in the supplementary declaration 10D468000 (11) Amount paid in the supplementary declaration 10D471000 (12) Amount paid in the supplementary declaration 10D478000 Amount of the benefit 10D495000 (1) Amount paid 10D498000 (2) Amount paid 10D501000 (3) Amount paid 10D504000 (4) Amount paid 10D507000 (5) Amount paid 10D510000 (6) Amount paid 10D513000 (7) Amount paid 10D516000 (8) Amount paid 10D519000 (9) Amount paid 10D522000 (10) Amount paid 10D525000 (11) Amount paid 10D528000 (12) Amount paid

For the purposes of these data, figures of amounts 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 as amounts must be recorded in pesos, not in thousands of pesos.

10D320000 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 10D427000 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 provide 1.- General Balance Sheet 2022 and 2021 2.- Statement of Results Total 2022 and 2021, related parties 2022 and 2021, non-related parties 2022 and 2021 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 partners' 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, result of previous years, result by valuation of securities available for sale, result by valuation of cash flow hedging instruments, accumulated effect by conversion, remeasurements of defined benefits to employees, result by holding non-monetary assets (by valuation of fixed assets), other earned capital accounts, net profit, net loss, total equity.

Friday, January 13, 2023 OFFICIAL GAZETTE 135

4.- Statement of Cash Flows 2022 and 2021 5.- Determination of the cost of goods sold for accounting and Income Tax purposes Total 2022 and 2021, related parties 2022 and 2021, non-related parties 2022 and 2021 6.- Comparative analysis of the accounts of the statement of results 2022 and 2021, related parties and non-related parties 2022 and 2021, accumulative or deductible for ISR: 2022, 2021 and non-accumulative or not subject to ISR (income) non-deductible (expenses) for ISR 2022 and 2021 7.- List of contributions owed by the taxpayer as a 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 8.- List of contributions to pay Amount corresponding to the audited fiscal year, amount from previous years, total contributions to pay and amount of the contribution in litigation 9.- Reconciliation between accounting and fiscal result for Income Tax purposes 2022 and 2021 10.- Derivative financial operations Sum of notionals, profit by counterparty, loss by counterparty, net effect 11.- 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 12.- Partners or shareholders who held 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 13.- Operations with related parties Value of the operation and/or investment for fiscal purposes (even with zero value), amount of fiscal adjustment by the taxpayer so that the operation is considered agreed 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, ISR withheld determined by audit, ISR withheld paid, difference 17.- MOI investments at the beginning of the fiscal year, balance pending to deduct at the beginning of the fiscal year, plus: MOI from 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

136 OFFICIAL GAZETTE Friday, January 13, 2023

18.- Loans Outstanding balance of the loan on December 31, 2021, total amount of interest paid and/or due, ISR withheld in the fiscal year, outstanding balance on December 31, 2022, total amount of interest deducted in the fiscal year 20.- Operations subject to preferential tax regimes Total amount of profits or fiscal 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 profits or fiscal 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 activity, tax on income subject to REFIPRES 21.- Deduction of net interest of the fiscal year (article 28, fraction XXXII of the LISR) Amount of accumulative income of the previous fiscal year of each of the group members 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 of all group members or of all related parties, deduction limit of the taxpayer, total interest accrued deriving from debts (deductible amounts), net interest pending to deduct from previous years (applicable from fiscal year 2021), total interest income accumulated, net interest, fiscal profit (loss), total 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 capture refer to the guide format.

For the purposes of these data, figures of amounts 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 as amounts must be recorded in pesos, not in thousands of pesos.

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.

Friday, January 13, 2023 OFFICIAL GAZETTE 137

Annex Data to provide 7.- List of contributions owed by the taxpayer as a direct subject or in their capacity as withholding agent Rate, tariff, or fee 10.- Derivative financial operations Percentage of cash settlement, percentage of in-kind settlement, proportion that represents accumulative income and/or authorized deductions 11.- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico Percentage of participation in the entity's capital 12.- Partners or shareholders who held shares or partnership interests Percentage of partner or shareholder participation in the fiscal year, percentage of agreed interest rate in case of received loans 16.- Operations carried out with residents abroad Rate 18.- Loans Percentage of the interest rate, ISR withholding rate 20.- 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 average indirect participation per day of the taxpayer in the fiscal year (percentage): percentage, 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 fiscally transparent, description of the trust's object, preferential rate by treaty 21.- Deduction of net interest of the fiscal year (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 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 8.- List of contributions to pay 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 celebrated, concept of derivative financial operations (article 16-A CFF), type of derivative financial operations (article 20 LISR), 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, form of payment (fund transfer, capitalization of credits or debts, etc.) 12.- Partners or shareholders who held shares or partnership interests Country of residence for tax purposes, destination of the loan, form of payment (fund transfer, capitalization of credits or debts, etc.) 13.- Operations with related parties Type of operation, in case that in the "type of operation" column, any of the concepts of "other income" or "other payments" was selected, specify concept, country of residence, transfer pricing method applied 16.- Operations carried out with residents abroad Type of operation, in case that in the "type of operation" column, any of the concepts of "other income" or "other payments" was selected, specify concept, country of residence

138 DIARIO OFICIAL Viernes 13 de enero de 2023

18.- Loans: Financing type, if in the "financing type" column you selected the concept "other", specify concept: country of residence for tax purposes, currency type, interest rate denomination, frequency of interest payment exigibility, if in the column "frequency of interest payment exigibility" you selected the concept "other", specify concept: destination of the borrowed capital.

20.- Operations subject to preferential tax regimes: Country of fiscal residence, currency type of the country of fiscal residence, type of operation, if 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 legal figure fiscally transparent, description of the object of the trust, capacity in 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 some treaty that Mexico has celebrated to avoid double taxation.

Alphanumeric characters. Alphabetic characters only in uppercase. These texts may not contain special signs (commas, brackets, parentheses, etc.).

Annex Data to provide

8.- List of contributions to be paid: Payment date, payment in installments (data from the free writing): date of presentation, office of authorization for payment in installments: date.

11.- Permanent investments in subsidiaries, associates and affiliates resident in foreign countries and in Mexico: Date on which the capital contribution was made in its subsidiary.

12.- Partners or shareholders who had shares or social parts: 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 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 25/03/2021. These data may not contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), they must only consist of the digits from 0 to 9 and the slash /.

Annex Data to provide

19.- Integration of fiscal losses from previous years 2022 to 2012. For the purposes of these data, figures referring to the indicated data will be noted. Numeric characters data with four decimals. These data may not contain special signs such as: peso sign, commas, parentheses, etc., they must only consist of the digits from 0 to 9.

Annex Data to provide

13.- Operations with related parties: Does the operation involve unique and valuable contributions (yes or no), if affirmative indicate in the annex called additional information, of which unique and valuable contributions are treated, is the operation agreed upon as with independent parties in comparable operations (yes or no), were the values of acts or activities for VAT modified, or of creditable VAT (deductions) as a consequence of a transfer pricing adjustment (rule 3.9.1.2. Section b, of the RMF 2022) (yes or no), indicate if you obtained benefit from the treaties to avoid double taxation (yes, no, n/a).

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16.- Operations carried out with residents in foreign countries: Mexico has a broad agreement for 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 pay for this operation (yes or no), did you apply the benefits of any treaty celebrated by Mexico to avoid double taxation (yes or no).

18.- Loans: Were you the effective beneficiary of the interests (yes or no), did you guarantee the loan (yes or no), did you carry out placements in foreign countries (yes or no).

20.- 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 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).

21.- Deduction of net interest of the exercise (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. These data may not 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 from the free writing) number of folio, office of authorization for payment in installments number.

10.- Derivative financial operations: Tax identification number or RFC.

11.- Permanent investments in subsidiaries, associates and affiliates resident in foreign countries and in Mexico: Tax identification number.

12.- Partners or shareholders who had shares or social parts: Tax identification number or RFC.

13.- Operations with related parties: Tax identification number or RFC.

16.- Operations carried out with residents in foreign countries: Tax identification number.

Loans: Tax identification number or RFC, number of registration of the creditor resident in the foreign country before the SAT valid during the audited exercise, number of office of authorization of the CNBV of the public offer in foreign countries of securities issued in Mexico.

19.- Integration of fiscal losses from previous years 2022 to 2012.

20.- Operations subject to preferential tax regimes: Tax identification number.

21.- Deduction of net interest of the exercise (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 noted. 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 social parts, 13.- operations with related parties and 19.- integration of fiscal losses from previous years, the data will be noted 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 &).

140 DIARIO OFICIAL Viernes 13 de enero de 2023

Content and characteristics for filling out the audit report. Data applicable to the audit report 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, federal taxpayer registry 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, (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 in a foreign country who does not have this data, the following will be noted: REXT990101XXX. Use of alphabetic characters in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc., except the character &).

42A001000 Denomination 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 noted: 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 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.).

Fiscal domicile of the taxpayer, of the legal representative and of the public accountant: 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). Data borough or municipality complete. Data of alphabetic characters in uppercase. This data may not contain special signs (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).

Viernes 13 de enero de 2023 DIARIO OFICIAL 141

Data neighborhood or locality complete. Alphanumeric character data. Alphabetic characters only in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc.).

42A005000 Postal code (of the taxpayer). 42B007000 Postal code (of the public accountant). 42C008000 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 only consist of the 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). Data of street and number complete. Alphanumeric character data. Alphabetic characters only in uppercase. This data may not contain special signs (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). Data, city or population complete. Alphanumeric character data. Alphabetic characters only in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc.).

42A008000 Telephone (of the taxpayer). 42B010000 Telephone (of the public accountant or of the firm). 42C011000 Telephone (of the legal representative). Data of twenty alphanumeric characters maximum. This data may not contain special signs (peso sign, commas, periods, brackets, parentheses, etc.) It must only consist of the digits from 0 to 9.

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 can be noted in lowercase. This data may contain special signs (periods, hyphens, at sign, etc.).

42A010000 Name of the economic group to which it belongs. Text or name of the economic group, assigned automatically by SIPRED'2022 once the activity key for tax purposes was selected.

42A011000 Activity key for tax purposes. Data economic activity or predominant activity also known as trade, assigned automatically by SIPRED'2022 once it is 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.).

42C002000 National (legal representative). 42C003000 Foreigner (legal representative). Data of two alphabetic characters (yes or no). Use only of alphabetic characters in uppercase. This text may not contain special signs (commas, brackets, parentheses, etc.).

42C013000 Deed number (legal representative). 42C014000 Notary number (legal representative).

142 DIARIO OFICIAL Viernes 13 de enero de 2023

Data of fifteen and ten alphanumeric characters maximum without sign, respectively. This data may not contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), it must only consist of the digits from 0 to 9.

42C016000 Date of power (legal representative). 42C017000 Date of appointment (legal representative). Data of the certification of the power 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 (two for the day, two for the month and four for the year separated by slashes /).

42B003000 Number of registration of the public accountant. 42B014000 Number of registration 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 his firm will be noted. Data of five exact numeric characters, without sign. This data may not contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), it must only consist of the 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 may not contain special signs (commas, brackets, parentheses, etc.).

General Data. Data to provide: 42D000000 Competent authority. 42D001000 Headquarters to which the AGAF belongs. 42D002000 Administration. 42D007000 Type of fund. 42D017000 Type of special taxpayer. 42D024000 Type of opinion. 42D039000 It is about: 42D169000 They were carried out for the purpose of: 42D176000 In what capacity did you participate in some merger: 42D200000 In what capacity did you participate in some spin-off: 42D263000 Indicate the country where the resident foreign companies paid the Income Tax that the taxpayer credits (1). 42D264000 Indicate the country where the resident foreign companies paid the Income Tax that the taxpayer credits (2). 42D265000 Indicate the country where the resident foreign companies paid the Income Tax that the taxpayer credits (3). 42D298000 In case of affirmative to the previous question, indicate the reason why you stopped applying the ISR tax incentive. 42D301000 (1) Corresponding to the month of: 42D304000 (2) Corresponding to the month of: 42D307000 (3) Corresponding to the month of: 42D310000 (4) Corresponding to the month of: 42D313000 (5) Corresponding to the month of: 42D316000 (6) Corresponding to the month of: 42D319000 (7) Corresponding to the month of: 42D322000 (8) Corresponding to the month of: 42D325000 (9) Corresponding to the month of: 42D328000 (10) Corresponding to the month of: 42D331000 (11) Corresponding to the month of: 42D334000 (12) Corresponding to the month of: 42D358000 (1) Corresponding to the month of: 42D361000 (2) Corresponding to the month of:

Viernes 13 de enero de 2023 DIARIO OFICIAL 143

42D364000 (3) Corresponding to the month of: 42D367000 (4) Corresponding to the month of: 42D370000 (5) Corresponding to the month of: 42D373000 (6) Corresponding to the month of: 42D376000 (7) Corresponding to the month of: 42D379000 (8) Corresponding to the month of: 42D382000 (9) Corresponding to the month of: 42D385000 (10) Corresponding to the month of: 42D388000 (11) Corresponding to the month of: 42D391000 (12) Corresponding to the month of: 42D394000 What is your functional currency. 42D405000 In case of affirmative to the previous question, indicate the reason why you stopped applying the ISR tax incentive. 42D408000 (1) Corresponding to the month of: 42D411000 (2) Corresponding to the month of: 42D414000 (3) Corresponding to the month of: 42D417000 (4) Corresponding to the month of: 42D420000 (5) Corresponding to the month of: 42D423000 (6) Corresponding to the month of: 42D426000 (7) Corresponding to the month of: 42D429000 (8) Corresponding to the month of: 42D432000 (9) Corresponding to the month of: 42D435000 (10) Corresponding to the month of: 42D438000 (11) Corresponding to the month of: 42D441000 (12) Corresponding to the month of: 42D465000 (1) Corresponding to the month of: 42D468000 (2) Corresponding to the month of: 42D471000 (3) Corresponding to the month of: 42D474000 (4) Corresponding to the month of: 42D477000 (5) Corresponding to the month of: 42D480000 (6) Corresponding to the month of: 42D483000 (7) Corresponding to the month of: 42D486000 (8) Corresponding to the month of: 42D489000 (9) Corresponding to the month of: 42D492000 (10) Corresponding to the month of: 42D495000 (11) Corresponding to the month of: 42D498000 (12) Corresponding to the month of: 42D501000 What is your functional currency. Data assigned automatically by SIPRED'2022 once it was selected from a list (catalog).

42D020000 Date of start of the fiscal exercise. 42D021000 Date of termination of the fiscal exercise. 42D022000 Date of start of the previous fiscal exercise. 42D023000 Date of termination of the previous fiscal exercise. Data of the fiscal exercise that is audited and of the previous fiscal exercise. Divided into start of exercise and termination of exercise. These data will be composed of ten alphanumeric characters corresponding to the date of start of the fiscal exercise (two for the day, two for the month and four for the year separated by slashes /) and ten for the date of termination of the fiscal exercise, (two for the day, two for the month and four for the year, separated by slashes /). Example: start end 01/01/2022 31/12/2022

42D003000 Opted to audit its financial statements by taxable income (article 32-A CFF). 42D004000 Opted to audit its financial statements by the value of its assets (article 32-A CFF). 42D005000 Opted to audit its financial statements by the number of workers (article 32-A CFF).

144 DIARIO OFICIAL Viernes 13 de enero de 2023 42D008000 Is part of a partnership 42D009000 Is part of a trust 42D015000 First audit opinion 42D016000 Is a company specialized in investment in energy, electricity, and infrastructure assets 42D018000 Parent company 42D019000 Subsidiary company 42D030000 Conducted transactions with related parties 42D031000 If your answer was affirmative in index 42D030000 (must fill out annexes 12 and 13) 42D032000 Conducted transactions with domestic related parties 42D033000 Conducted transactions with foreign related parties 42D034000 It is a fiscally transparent foreign entity and/or a foreign legal figure 42D035000 In the fiscal year, it decreased pending tax losses from previous years to be applied as referred to in fraction II of article 9 of the Income Tax Law (LISR) (if affirmative, must fill out annex 18) 42D036000 The taxpayer applied criteria contrary to those published in the Official Gazette (DOF) as non-binding criteria for tax and customs provisions 42D038000 Obtained any resolution from the SAT or the SHCP that affected its tax situation during the fiscal year 42D047000 Obtained any favorable resolution from jurisdictional authorities that affected its tax situation during the fiscal year (includes PTU) 42D054000 Has filed any means of defense against tax provisions 42D057000 Is obligated to disclose reportable schemes for the fiscal year 42D065000 Entered into derivative financial operations that had tax effects during the fiscal year in the Income Tax (ISR) (if affirmative, must fill out annex 9) 42D066000 Maintained permanent investments in subsidiaries, associates, and affiliates during the fiscal year (if affirmative, must fill out annex 10) 42D067000 Carried out transactions with residents abroad (if affirmative, must fill out annex 15) 42D068000 Obtained loans during the fiscal year (if affirmative, must fill out annex 17) 42D069000 Has had changes in name or corporate name during the audited fiscal year 42D070000 If affirmative to the previous index, has the notices of change of name or corporate name before the Federal Taxpayer Registry (article 29 fraction I of the RCFF), and also specifies the previous RFC and names 42D076000 Has had changes in tax domicile during the audited fiscal year 42D077000 If affirmative to the previous index, has all notices of change of tax domicile (articles 29 fraction III of the RCFF) 42D078000 Has updated economic activities and obligations during the audited fiscal year 42D079000 If affirmative to the previous index, has all notices of update of economic activities and obligations (articles 29 fraction VII RCFF) 42D080000 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 (article 29 fraction VIII of the RCFF) 42D081000 During the fiscal year, notices of compensation of balances in favor were presented (article 23 CFF) 42D082000 Indicate if during the fiscal year its partners' shares, stock, or equivalent were sold by the taxpayer, if it complied with what is provided in article 26 fraction XI of the CFF 42D083000 Has shareholders resident in the country 42D084000 If affirmative to the previous index, are registered in the Federal Taxpayer Registry (article 27 CFF) 42D087000 Has employees 42D095000 If negative to the question in index 42D087000, has any personnel service contracts (outsourcing) 42D101000 Obtained a loss from the alienation of accounts and documents receivable during the fiscal year 42D102000 The accounts and documents receivable during the fiscal year were assigned as part of a restructuring or payment of dividends or profits 42D104000 Kept accounting in accordance with article 28 of the CFF, its regulations, and with article 32 fraction I of the VAT Law (LIVA) 42D105000 The supporting documentation of the records or entries is available at its tax domicile (article 28 fraction III of the CFF)

Viernes 13 de enero de 2023 DIARIO OFICIAL 145 42D112000 Journal 42D113000 Ledger 42D114000 Minutes of meetings of partners or shareholders 42D115000 Partners or shareholders 42D116000 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 (article 24 of the LISR) 42D117000 The taxpayer participated in a restructuring in which an undue transmission of tax losses was generated (article 69-B bis of the CFF) 42D119000 The taxpayer participated in an international restructuring by which it generated income subject to preferential tax regimes 42D120000 Recognized or reported said income 42D121000 The taxpayer changed its business model. 42D131000 Until December 31, 2014, it exercised the accumulation option provided for in article 50 of the LISR in force until 2013. 42D132000 If affirmative, indicate if during the audited fiscal year it distributed dividends in favor of its shareholders 42D138000 Indicate if it alienated shares or intangibles during the fiscal year 42D140000 Is a related party 42D142000 Is a related party 42D144000 Is a related party 42D146000 Is a related party 42D148000 Is a related party 42D153000 Made withholding 42D155000 In case of having a tax loss from the alienation of shares, it presented notice within ten days following the date of the operation 42D158000 Indicate if it transmitted monetary assets by more than 51% 42D159000 Indicate if it carried out a refund or reduction of shares 42D160000 Indicate if it refunded premium on share subscription 42D164000 Indicate if it carried out a refund or reduction of shares derived from absorption of financial losses 42D168000 Carried out derivative financial operations (article 20 LISR) 42D170000 If affirmative, accumulated income from derivative financial operations 42D172000 Made deductions related to derivative financial operations 42D174000 Obtained losses in derivative financial operations with related parties under the terms of article 28 fraction XIX of the LISR 42D251000 Maintained investments through trusts for the acquisition or construction of real estate (fibras) 42D252000 If affirmative to the previous index, complied with all requirements provided for in articles 187 and 188 of the LISR 42D253000 Was part of a trust for the acquisition or construction of real estate (fibra) 42D254000 If affirmative to the previous index, complied with all requirements provided for in articles 187 and 188 of the LISR 42D256000 Verified that the tax paid abroad and credited in the fiscal year actually corresponds to an Income Tax (ISR) for which there is a right to its credit, in accordance with the general rules issued by the Tax Administration Service (SAT). 42D257000 The credited tax was paid directly by the taxpayer abroad 42D262000 Regarding an Income Tax (ISR) paid by resident companies abroad, resulting from 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. 42D266000 Credits only the Income Tax (ISR) paid abroad in the fiscal year 42D267000 Indicate if it credits a remainder of the Income Tax (ISR) paid abroad corresponding to previous fiscal years. 42D268000 Carried out transactions with preferential tax regimes, through entities or foreign legal figures that are fiscally transparent abroad. (if affirmative, must fill out annex 19) 42D283000 Regarding the Value Added Tax (VAT) transferred that had been withheld in accordance with article 1-A, it was credited in the payment declaration of the month following the declaration in which the withholding was paid (article 5 fraction IV of the LIVA).

146 DIARIO OFICIAL Viernes 13 de enero de 2023 42D284000 Regarding the Value Added Tax (VAT) transferred that had been withheld in accordance with article 1-A of this Law, said withholding had been paid in the terms and deadlines established (article 5 fraction IV of the LIVA). 42D285000 Applied the option of article 5-B of the LIVA for the proration of tax not identified with taxable activities, for which the 0% rate and exempt apply 42D286000 Indicate if for the purposes of the determination of definitive monthly payments of the Value Added Tax (VAT) it credits tax at 100%. 42D287000 Say if it includes in the determination of the credit proportion, income from interest collected from derivative financial operations. 42D288000 Made adjustments to the value of the creditable tax (article 5-A of the LIVA). 42D291000 Opted to apply the fiscal stimulus in matters of ISR from the Decree of fiscal stimuli northern border region, published in the DOF on December 31, 2018 (if affirmative, must fill out from index 42140124000000 to 42140152000000 of annex 14) 42D293000 Is registered in the beneficiary registry of the stimulus for the northern border region 42D297000 Ceased to apply the fiscal stimulus in matters of ISR indicated in the Decree of fiscal stimuli northern border region, published in the DOF on December 31, 2018 42D300000 Presented no later than the month following that in which it requested the cancellation, the complementary declarations of provisional payments in which it applied the stimulus and, if applicable, made the payment of the corresponding ISR. 42D338000 The age of the tax domicile, or of any branch, establishment or other in the northern border region is less than 18 months 42D341000 In addition to the northern border region stimulus, it applied another tax treatment that grants it additional benefits or fiscal stimuli, including exemptions or subsidies. 42D344000 Collaborated with the annual program of real-time verification referred to in article seventh, second paragraph, fraction IV, of the Decree of fiscal stimuli northern border region, published in the DOF on December 30, 2020. 42D348000 Opted to apply the fiscal stimulus in matters of VAT indicated in the Decree of fiscal stimuli northern border region, published in the DOF on December 31, 2018 42D350000 (a) alienation of goods 42D351000 (b) provision of independent services 42D352000 (c) granting of temporary use or enjoyment of goods 42D353000 Ceased to apply the fiscal stimulus in matters of VAT, indicated in the Decree of fiscal stimuli northern border region, published in the DOF on December 31, 2018. 42D356000 Is a natural or legal person with business activities obliged to make withholding for the services referred to in fraction IV of article 1, of the VAT Law 42D357000 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 42D395000 Is obliged to carry out volumetric control 42D396000 Is an importer of a specific sector 42D398000 Opted to apply the fiscal stimulus in matters of ISR from the Decree of fiscal stimuli southern border region, published in the DOF on December 30, 2020 (if affirmative, must fill out from index 42140153000000 to 42140181000000 of annex 14) 42D400000 Is registered in the beneficiary registry of the stimulus for the southern border region 42D404000 Ceased to apply the fiscal stimulus in matters of ISR indicated in the Decree of fiscal stimuli southern border region, published in the DOF on December 30, 2020 42D407000 Presented no later than the month following that in which it requested the cancellation, the complementary declarations of provisional payments in which it applied the stimulus and, if applicable, made the payment of the corresponding ISR 42D445000 The age of the tax domicile, or of any branch, establishment or other in the southern border region is less than 18 months 42D448000 In addition to the southern border region stimulus, it applied another tax treatment that grants it additional benefits or fiscal stimuli, including exemptions or subsidies. 42D451000 Collaborated with the annual program of real-time verification referred to in article seventh, second paragraph, fraction VI of the Decree of fiscal stimuli southern border region, published in the DOF on December 30, 2020. 42D455000 Opted to apply the fiscal stimulus in matters of VAT indicated in the Decree of fiscal stimuli southern border region, published in the DOF on December 30, 2020 42D457000 (a) alienation of goods 42D458000 (b) provision of independent services 42D459000 (c) granting of temporary use or enjoyment of goods

Viernes 13 de enero de 2023 DIARIO OFICIAL 147 42D460000 Ceased to apply the fiscal stimulus in matters of VAT, indicated in the Decree of fiscal stimuli southern border region, published in the DOF on December 30, 2020. 42D463000 Is a natural or legal person with business activities obliged to make withholding for the services referred to in fraction IV of article 1, of the VAT Law 42D464000 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 42D502000 Is obliged to carry out volumetric control 42D503000 Is an importer of a specific sector Alphabetic data of two characters, (yes or no) in uppercase. These data cannot contain special signs (commas, brackets, parentheses, etc.). 42D040000 The requirements established in the resolution (authorization or consultation) were met 42D085000 Indicate if it identified suppliers or clients with the definitive list issued by the SAT of operations presumably non-existent for the entire audited fiscal year 42D086000 Indicate if it verified that the operations with that client or supplier do not have tax effect in accordance with article 69-B of the CFF 42D094000 Created a reserve for a pension or retirement fund for staff or made changes to said fund (article 29 of the LISR and 65 of the RISR) 42D106000 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 (articles 32 fraction II of the LIVA and 35 of the RIVA) 42D107000 Issued and delivered fiscal receipts (articles 32 fraction III of the LIVA, 20 and 74 of the RIVA) 42D108000 Issued fiscal receipts for the withholding of the tax that is made in the cases provided for in article 1-a, (article 32 fraction V of the LIVA as well as with the applicable rules of the RMF for 2022) 42D109000 Provided monthly and in real time to the tax authorities, information about the persons to whom it withheld taxes (article 32 fraction V of the LIVA as well as with the applicable rules of the RMF for 2022) 42D110000 Provided monthly and in real time to the tax authorities, information about the payment, withholding, credit, and transfer of the Value Added Tax (VAT) 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 (VAT), including activities for which it was not obliged to pay (article 32 fraction VIII of the LIVA, as well as with the applicable rules of the RMF for 2022) 42D118000 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 42D122000 For the case of companies in debt instruments, indicate if the investment portfolio is in turn composed of shares of foreign investment funds 42D123000 If the answer is affirmative, indicate if there was withholding of ISR, for the payment of interest to natural persons. 42D124000 If the answer is negative, indicate if it was informed to the natural persons in the certificate, the amount of the real interest earned during the fiscal year in which the investment in said funds was maintained. 42D125000 For the case of companies in equity instruments, indicate if the investment portfolio is in turn composed of shares of foreign investment funds 42D126000 If affirmative, indicate if the gains from the alienation of the shares of said foreign investment fund, considered them taxable for natural persons 42D127000 Indicate if it was informed in the certificate to the natural persons the gain that they obtained in the fiscal year in which they maintained their investment. 42D128000 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 (article 76 fraction XI inciso a) of the LISR). 42D129000 Provide to the partners or shareholders to whom dividends were paid, a certificate in which its amount is indicated, the ISR withheld, in which it is indicated if the dividends come from any specific account or record (article 76 fraction XI inciso b) of the LISR). 42D130000 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 (articles 18, fraction XI and 76 fraction XVI of the LISR, as well as the applicable rules of the RMF for 2022). 42D137000 Keep a record of the operations that it carried out with securities issued in series (articles 76 fraction VIII of the LISR and 111 of the RISR) 42D165000 In the case of fees or gratuities to administrators, auditors, directors, general managers or members of the board of directors, supervision, consultative or of any other kind, the requirements to which they are subject were met (article 27 fraction IX of the LISR).

148 DIARIO OFICIAL Viernes 13 de enero de 2023 42D166000 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 (article 28 fraction XVII of the LISR, as well as with the applicable rules of the RMF for 2022) 42D167000 In the case of the granting of temporary use or enjoyment of automobiles, complied with the requirements established for their deduction (article 28 fraction XIII of the LISR) 42D202000 Transmitted fiscal attributes such as tax losses, CUFIN, CUCA 42D255000 Has the supporting documentation of the payment of the ISR paid abroad that it credited 42D258000 Complies with the requirements established in article 5 of the LISR to credit the ISR paid abroad 42D269000 Has a transfer pricing study for the operations carried out 42D271000 Credited tax paid in REFIPRES 42D273000 Complied with all requirements to apply ISR withholding from REFIPRE. 42D275000 Indicate if it declared tax on income subject to REFIPRES 42D278000 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 42D279000 Applied what is provided in article 1.13. of the Decree published in the DOF on December 26, 2013. 42D280000 Applied any treaty to avoid double taxation. 42D281000 Has the necessary documentation to prove the residence of the country in question, in terms of article 4 of the LISR. 42D282000 Complied with all requirements to apply a preferential withholding rate 42D289000 In the case of net interest of the fiscal year, it verified that the VAT credit derived from interest was met with the requirements established for its credit (article 5 fraction I of the LIVA) 42D290000 Applied what is provided in article 2.2. of the Decree published in the DOF on December 26, 2013 42D339000 Has a branch, agency or any other establishment located within the border region, to which the Decree of fiscal stimuli northern border region, published in the DOF on December 31, 2018 applies 42D340000 It was located in the cases of article sixth, fraction XI of the Decree of fiscal stimuli northern border region, published in the DOF on December 31, 2018 42D355000 It was located in the cases of articles thirteenth, fraction IV of the Decree of fiscal stimuli northern border region, published in the DOF on December 31, 2018 42D446000 Has a branch, agency or any other establishment located within the border region, to which the Decree of fiscal stimuli southern border region, published in the DOF on December 30, 2020 applies 42D447000 It was located in the cases of article sixth, fraction XI of the Decree of fiscal stimuli southern border region, published in the DOF on December 30, 2020 42D462000 It was located in the cases of articles twelfth, fraction V of the Decree of fiscal stimuli 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 cannot contain special signs (commas, brackets, parentheses, etc.). 42D042000 Date of letter 1 42D044000 Date of letter 2 42D046000 Date of letter 3 42D049000 Date of resolution 1 42D051000 Date of resolution 2 42D053000 Date of resolution 3 42D055000 Date of sending of the multiple information declaration. (normal) 42D056000 Date of sending of the multiple information declaration. (last complementary) 42D063000 Date of presentation of the normal information declaration 42D064000 Date of presentation of the information declaration (last complementary) 42D177000 Date on which the merger took effect 42D201000 Date on which the spin-off took effect 42D247000 Start date of the liquidation 42D295000 Date of authorization to apply the ISR fiscal stimulus 42D299000 Date when it ceased to apply the ISR fiscal stimulus for any of the above cases

Friday, January 13, 2023 OFFICIAL GAZETTE 149 42D302000 (1) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied 42D305000 (2) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied 42D308000 (3) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied 42D311000 (4) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied 42D314000 (5) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied 42D317000 (6) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied 42D320000 (7) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied 42D323000 (8) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied 42D326000 (9) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied 42D329000 (10) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied 42D332000 (11) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied 42D335000 (12) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied 42D345000 Date of submission of the annual collaboration report to the real-time verification program 42D349000 Date of submission 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 42D354000 Date on which the VAT incentive ceased to apply 42D359000 (1) Date of submission of the payment of withheld VAT 42D362000 (2) Date of submission of the payment of withheld VAT 42D365000 (3) Date of submission of the payment of withheld VAT 42D368000 (4) Date of submission of the payment of withheld VAT 42D371000 (5) Date of submission of the payment of withheld VAT 42D374000 (6) Date of submission of the payment of withheld VAT 42D377000 (7) Date of submission of the payment of withheld VAT 42D380000 (8) Date of submission of the payment of withheld VAT 42D383000 (9) Date of submission of the payment of withheld VAT 42D386000 (10) Date of submission of the payment of withheld VAT 42D389000 (11) Date of submission of the payment of withheld VAT 42D392000 (12) Date of submission of the payment of withheld VAT 42D402000 Date of authorization to apply the Income Tax incentive 42D406000 Date on which the Income Tax incentive ceased to apply due to any of the aforementioned circumstances 42D409000 (1) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied 42D412000 (2) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied 42D415000 (3) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied 42D418000 (4) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied 42D421000 (5) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied 42D424000 (6) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied 42D427000 (7) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied 42D430000 (8) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied

150 OFFICIAL GAZETTE Friday, January 13, 2023 42D433000 (9) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied 42D436000 (10) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied 42D439000 (11) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied 42D442000 (12) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied 42D452000 Date of submission of the annual collaboration report to the real-time verification program. 42D456000 Date of submission 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 42D461000 Date on which the VAT incentive ceased to apply 42D466000 (1) Date of submission of the payment of withheld VAT 42D469000 (2) Date of submission of the payment of withheld VAT 42D472000 (3) Date of submission of the payment of withheld VAT 42D475000 (4) Date of submission of the payment of withheld VAT 42D478000 (5) Date of submission of the payment of withheld VAT 42D481000 (6) Date of submission of the payment of withheld VAT 42D484000 (7) Date of submission of the payment of withheld VAT 42D487000 (8) Date of submission of the payment of withheld VAT 42D490000 (9) Date of submission of the payment of withheld VAT 42D493000 (10) Date of submission of the payment of withheld VAT 42D496000 (11) Date of submission of the payment of withheld VAT 42D499000 (12) Date of submission of the payment of withheld VAT Data on the date of the official letter, the resolution, and the submission of the multiple information declaration. These data will be composed of ten alphanumeric characters corresponding to the date of the official letter, the resolution, and the submission of the multiple information declaration (two for the day, two for the month, and four for the year, separated by slashes /). 42D010000 Name or corporate name of the settlor 42D011000 Name or corporate name of the trustee 42D012000 Name or corporate name of the beneficiary (1) 42D013000 Name or corporate name of the beneficiary (2) 42D014000 Name or corporate name of the beneficiary (3) 42D037000 Specify the criterion number(s) 42D041000 Official letter number 1 42D043000 Official letter number 2 42D045000 Official letter number 3 42D048000 Resolution number 1 42D050000 Resolution number 2 42D052000 Resolution number 3 42D058000 Identification number (field 1) 42D059000 Identification number (field 2) 42D060000 Identification number (field 3) 42D061000 Identification number (field 4) 42D062000 Identification number (field 5) 42D139000 Buyer name 1 42D141000 Buyer name 2 42D143000 Buyer name 3 42D145000 Buyer name 4 42D147000 Buyer name 5 42D179000 Merger: name or corporate name 42D181000 Merged 1: name or corporate name 42D183000 Merged 2: name or corporate name 42D185000 Merged 3: name or corporate name 42D187000 Merged 4: name or corporate name

Friday, January 13, 2023 OFFICIAL GAZETTE 151 42D189000 Merged 5: name or corporate name 42D191000 Merged 6: name or corporate name 42D193000 Merged 7: name or corporate name 42D195000 Merged 8: name or corporate name 42D197000 Merged 9: name or corporate name 42D199000 Merged 10: name or corporate name 42D294000 Official letter number of authorization to apply the Income Tax incentive 42D296000 Number or registration key in the beneficiary registry for the northern border region incentive 42D337000 Indicate whether the applied tax incentive is by domicile, branch, establishment, or other 42D342000 Benefit obtained, derived from the application of the applied tax incentive 42D346000 Folio number in the receipt of submission of the annual collaboration report to the real-time verification program. 42D347000 Place of submission of the annual collaboration report to the real-time verification program. 42D397000 In case of affirmative answer to the previous index, indicate which one 42D401000 Official letter number of authorization to apply the Income Tax incentive 42D403000 Number or registration key in the beneficiary registry for the southern border region incentive 42D444000 Indicate whether the applied tax incentive is by domicile, branch, establishment, or other 42D449000 Benefit obtained, derived from the application of the applied tax incentive 42D453000 Folio number in the receipt of submission of the annual collaboration report to the real-time verification program. 42D454000 Place of submission of the annual collaboration report to the real-time verification program. 42D504000 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.). 42D025000 RFC 1 42D026000 RFC 2 42D027000 RFC 3 42D028000 RFC 4 42D029000 RFC 5 42D071000 (specify previous name) 42D072000 (specify previous name) 42D073000 (specify previous name) 42D074000 (specify previous name) 42D075000 (specify previous name) 42D096000 (specify outsourcing company name) 42D097000 (specify outsourcing company name) 42D098000 (specify outsourcing company name) 42D099000 (specify outsourcing company name) 42D100000 (specify outsourcing company name) 42D178000 Merger: RFC 42D180000 Merged 1: RFC 42D182000 Merged 2: RFC 42D184000 Merged 3: RFC 42D186000 Merged 4: RFC 42D188000 Merged 5: RFC 42D190000 Merged 6: RFC 42D192000 Merged 7: RFC 42D194000 Merged 8: RFC 42D196000 Merged 9: RFC 42D198000 Merged 10: RFC 42D203000 Split-off 1: RFC

152 OFFICIAL GAZETTE Friday, January 13, 2023 42D207000 Split-off 2: RFC 42D211000 Split-off 3: RFC 42D215000 Split-off 4: RFC 42D219000 Split-off 5: RFC 42D223000 Split-off 6: RFC 42D227000 Split-off 7: RFC 42D231000 Split-off 8: RFC 42D235000 Split-off 9: RFC 42D239000 Split-off 10: RFC 42D243000 Splitting: RFC 42D248000 (liquidator 1 specify name, denomination or corporate name) 42D249000 (liquidator 2 specify name, denomination or corporate name) 42D250000 (liquidator 3 specify name, denomination or corporate name) Data, Federal Taxpayer Registry. Alphanumeric data of maximum 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 signs (commas, brackets, parentheses, etc., except the & character). 42D006000 In case of negative answer to all questions in indices 42D003000, 42D004000, and 42D005000 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.). 42D088000 Number of workers 42D089000 Total Income Tax withheld and paid on salaries 42D090000 Total Income Tax withheld and paid on assimilated to salaries 42D091000 Employment subsidy delivered in cash to workers in the fiscal year 42D092000 Total income from salaries and wages and assimilated concepts 42D093000 Total exempt income from salaries and wages 42D103000 VAT amount that originated said operation 42D111000 VAT amount withheld from you regarding services referred to in fraction IV of article 1-a of the VAT Law 42D133000 Distributed amount 42D134000 Amount of distributed dividends from the net fiscal profit account 42D135000 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 in article 50 of the Income Tax Law in force until that date was exercised. 42D136000 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 in article 50 of the Income Tax Law in force until that date was exercised. 42D149000 Total income from sale of shares 42D150000 Total income from sale of intangibles 42D151000 Total average cost of alienated shares 42D152000 Total original amount of adjusted investment 42D154000 Amount of payment for the operation 42D156000 Amount of pending fiscal loss to be amortized from alienation of shares and other securities whose yield is not interest under article 8 of the Income Tax Law 42D157000 Deductible amount from financial derivative operations agreed outside recognized markets. 42D161000 Amount of refund or capital reduction effected

Friday, January 13, 2023 OFFICIAL GAZETTE 153 42D162000 Income Tax derived from fraction I of article 78 42D163000 Income Tax derived from fraction II of article 78 42D171000 Indicate the amount of the corresponding accumulation 42D173000 In case of affirmative answer, indicate the amount of the corresponding deduction 42D175000 In case of affirmative answer, indicate the corresponding amount 42D204000 Asset value: 42D205000 Liability value: 42D206000 Share capital value: 42D208000 Asset value: 42D209000 Liability value: 42D210000 Share capital value: 42D212000 Asset value: 42D213000 Liability value: 42D214000 Share capital value: 42D216000 Asset value: 42D217000 Liability value: 42D218000 Share capital value: 42D220000 Asset value: 42D221000 Liability value: 42D222000 Share capital value: 42D224000 Asset value: 42D225000 Liability value: 42D226000 Share capital value: 42D228000 Asset value: 42D229000 Liability value: 42D230000 Share capital value: 42D232000 Asset value: 42D233000 Liability value: 42D234000 Share capital value: 42D236000 Asset value: 42D237000 Liability value: 42D238000 Share capital value: 42D240000 Asset value: 42D241000 Liability value: 42D242000 Share capital value: 42D244000 Asset value: 42D245000 Liability value: 42D246000 Share capital value: 42D259000 Amount of Income Tax paid abroad derived from dividends or profits received from residents abroad 42D260000 Amount of Income Tax paid abroad from foreign wealth source 42D261000 Amount of non-creditable and non-deductible Income Tax under article 5 of the Income Tax Law 42D270000 Total taxable or gross income in the fiscal year from REFIPRES 42D272000 Amount of foreign tax credit 42D274000 Amount of withheld Income Tax credit 42D276000 Amount of tax on income subject to REFIPRES 42D277000 Amount of dividends or profits subject to preferential tax regimes under the tenth paragraph of article 177 of the Income Tax Law 42D303000 (1) Amount paid in the supplementary declaration 42D306000 (2) Amount paid in the supplementary declaration 42D309000 (3) Amount paid in the supplementary declaration 42D312000 (4) Amount paid in the supplementary declaration 42D315000 (5) Amount paid in the supplementary declaration 42D318000 (6) Amount paid in the supplementary declaration 42D321000 (7) Amount paid in the supplementary declaration

154 OFFICIAL GAZETTE Friday, January 13, 2023 42D324000 (8) Amount paid in the supplementary declaration 42D327000 (9) Amount paid in the supplementary declaration 42D330000 (10) Amount paid in the supplementary declaration 42D333000 (11) Amount paid in the supplementary declaration 42D336000 (12) Amount paid in the supplementary declaration 42D343000 Amount of the benefit 42D360000 (1) Amount paid 42D363000 (2) Amount paid 42D366000 (3) Amount paid 42D369000 (4) Amount paid 42D372000 (5) Amount paid 42D375000 (6) Amount paid 42D378000 (7) Amount paid 42D381000 (8) Amount paid 42D384000 (9) Amount paid 42D387000 (10) Amount paid 42D390000 (11) Amount paid 42D393000 (12) Amount paid 42D410000 (1) Amount paid in the supplementary declaration 42D413000 (2) Amount paid in the supplementary declaration 42D416000 (3) Amount paid in the supplementary declaration 42D419000 (4) Amount paid in the supplementary declaration 42D422000 (5) Amount paid in the supplementary declaration 42D425000 (6) Amount paid in the supplementary declaration 42D428000 (7) Amount paid in the supplementary declaration 42D431000 (8) Amount paid in the supplementary declaration 42D434000 (9) Amount paid in the supplementary declaration 42D437000 (10) Amount paid in the supplementary declaration 42D440000 (11) Amount paid in the supplementary declaration 42D443000 (12) Amount paid in the supplementary declaration 42D450000 Amount of the benefit 42D467000 (1) Amount paid 42D470000 (2) Amount paid 42D473000 (3) Amount paid 42D476000 (4) Amount paid 42D479000 (5) Amount paid 42D482000 (6) Amount paid 42D485000 (7) Amount paid 42D488000 (8) Amount paid 42D491000 (9) Amount paid 42D494000 (10) Amount paid 42D497000 (11) Amount paid 42D500000 (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. 42D292000 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 42D399000 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

Friday, January 13, 2023 OFFICIAL GAZETTE 155 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 2022 and 2021 2.- Income Statement Total 2022 and 2021, related parties 2022 and 2021, non-related parties 2022 and 2021 3.- Statement of Changes in Equity Contributed capital: share capital, unexhibited share capital, contributions for future capital increases formalized in shareholders' meetings, contributions for future capital increases formalized by their governing body (in 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 years, 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 4.- Investment Portfolio Valuation Statement Number of titles traded, average unit acquisition cost, total acquisition cost, fair value or unit accounting value, and fair value or total accounting value 5.- Comparative Analysis of Income Statement Accounts 2022 and 2021, related parties and non-related parties 2022 and 2021, taxable or deductible for Income Tax: 2022 and 2021, non-taxable or not subject to Income Tax (income) non-deductible (expenses) for Income Tax: 2022 and 2021 6.- List of contributions due from the taxpayer as direct subject or in their capacity as withholding agent Taxable base, contribution determined by audit due or in favor, contribution due or balance in favor determined by the taxpayer, differences and immaterial differences not investigated by audit 7.- List of contributions to be paid Amount corresponding to the audited fiscal year, amount from previous years, total contributions to be paid, amount of contribution in litigation 8.- Reconciliation between accounting and fiscal result for Income Tax purposes 2022 and 2021 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 years in the percentage of participation, amount of profit (loss) of the 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 share subscription premium, amount of capital withdrawals, amount of loans made and received, amount of share subscription premium 12.- Operations 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 as agreed with independent parties in comparable operations, modified amount 13.- Taxpayer Information on its Operations with Related Parties Data to be provided 14.- Informative Data Amount

156 DIARIO OFICIAL Viernes 13 de enero de 2023

Annex Data to be Provided

15.- Operations carried out with residents abroad Operation amount, ISR withheld determined by audit, ISR withheld paid, difference

16.- MOI investments at the beginning of the fiscal year, balance pending for deduction at the beginning of the fiscal year, plus: MOI from 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 for deduction at the end of the fiscal year

17.- Loans Outstanding balance of the loan as of December 31, 2021, total amount of interest paid and/or accrued, ISR withheld in the fiscal year, outstanding balance as of December 31, 2022, total amount of interest deducted in the audited fiscal year

19.- Operations subject to preferential tax regimes Total amount of profits or tax losses in share participation, total of taxable or gross income in the fiscal year, direct or indirect average daily participation 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 of profits or tax losses of the fiscal year, data of the entity located in a preferential tax regime: total of distributed profits in the fiscal year, data of the entity located in a preferential tax regime: total amount of assets not affected by business activity, data of the entity located in a preferential tax regime: total amount of assets affected by business activity, tax on income subject to REFIPRES

20.- Deduction of net interest of the fiscal year (article 28, fraction XXXII of the LISR) Amount of taxable income of the previous fiscal year of each of the group members or each related party, 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, taxpayer's deduction limit, total of accrued interest deriving from debts (deductible amounts), net interest pending for deduction from previous fiscal years (applicable from the 2021 fiscal year), total of accumulated interest income, net interest, profit (loss) tax, total of accrued interest 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 tax 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 this data, figures referring to the indicated data will be recorded. Numerical character data. Negative amounts must be presented with a negative sign, preceding the sign to that 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 only consist of the digits 0 to 9. The amounts indicated must be recorded in pesos, not in thousands of pesos.

Viernes 13 de enero de 2023 DIARIO OFICIAL 157

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

4.- Portfolio valuation statement Percentage of participation, rate to value

6.- List of contributions payable by the taxpayer as a direct subject or in their capacity as withholding agent Rate, tariff or fee

9.- Derivative financial operations Percentage of cash settlement, percentage of in-kind settlement, proportion representing taxable income and/or authorized deductions

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

11.- Partners or shareholders who held shares or partnership interests Percentage of partner or shareholder participation in the fiscal year, 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 what would be paid in Mexico), direct or indirect average daily participation of the taxpayer in the fiscal year (percentage): percentage, preferential rate by treaty

20.- Deduction of net interest of the fiscal year (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 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 only consist of the digits 0 to 9.

Annex Data to be Provided

4.- Portfolio valuation statement Issuer, series, type of security, qualification or marketability, number of titles traded, number of titles settled, total titles of the issuance, average unit acquisition cost, unit fair or accounting value, days to maturity

7.- List of contributions to pay Credit institution or SAT and payment in installments (data of the free writing): receiving administration

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

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

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

12.- Operations with related parties Type of operation, in case that in the "type of operation" column, any of the concepts of "other income" or "other payments" was selected, 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, any of the concepts of "other income" or "other payments" was selected, specify concept, country of residence

17.- Loans Type of financing, in case that in the "type of financing" column the concept "other" was selected, specify concept: country of residence for tax purposes, type of currency, denomination of the interest rate, frequency of interest payment exigibility, in case that in the "frequency of interest payment exigibility" column the concept "other" was selected, 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 "type of operation" column, 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 figure for tax purposes, description of the trust's object, capacity in which it participates in the trust or in the entity or foreign legally transparent figure for tax purposes, 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 be Provided

7.- List of contributions to pay Payment date, payment in installments (data of the free writing): presentation date, authorization letter for payment in installments: date

10.- Permanent investments in subsidiaries, associates and affiliates resident in abroad and in Mexico Date on which the capital contribution was made in its 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 legally transparent figure for tax purposes: validity from, trust or entity or foreign legally transparent figure 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 25/03/2018. These data cannot contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), they must only consist of the digits 0 to 9 and the slash /

Annex Data to be Provided

18.- Integration of tax losses from previous years 2022 to 2012

Viernes 13 de enero de 2023 DIARIO OFICIAL 159

For the purposes of this data, figures referring to the indicated data will be recorded. Numerical character data with four decimals. These data cannot contain special signs such as: peso sign, commas, parentheses, etc., they must only consist of the digits 0 to 9.

Annex Data to be Provided

12.- Operations with related parties Does the operation involve unique and valuable contributions (yes or no) if affirmative indicate in the annex called additional information, of which unique and valuable contributions are involved, is the operation agreed as with independent parties in comparable operations (yes or no), were the values of acts or activities modified for VAT, or rather, of creditable VAT (deductions) as a consequence of a transfer pricing adjustment (rule 3.9.1.2. Section b, of the RMF 2022) (yes or no), indicate if it obtained benefit from 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 pay 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 interest (yes or no), did it guarantee the loan (yes or no), did it place abroad (yes or no)

18.- Integration of tax losses from previous years 2022 to 2012

19.- Operations subject to preferential tax regimes Is the accounting 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 legally transparent figure for tax purposes, 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 fiscal year (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 alphabetic character data, (yes, no) in uppercase. Two alphabetic character data, (yes, no or n/a) in uppercase. These data cannot contain special signs (commas, brackets, parentheses, etc.).

Annex Data to be Provided

7.- List of contributions to pay Number of the operation; payment in installments (data of the free writing): folio number, authorization letter for payment in installments: number

9.- Derivative financial operations Tax Identification Number or RFC

10.- Permanent investments in subsidiaries, associates and affiliates resident in 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

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 authorization letter of the CNBV of the public offer abroad of securities issued in Mexico.

18.- Integration of tax losses from previous years 2022 to 2012

19.- Operations subject to preferential tax regimes Tax Identification Number

20.- Deduction of net interest of the fiscal year (article 28, fraction XXXII of the LISR) Tax Identification Number or RFC of each of the group members or each related party

160 DIARIO OFICIAL Viernes 13 de enero de 2023

For the effect of this data, the figures referring to the indicated data will be recorded. Alphanumeric character data. Alphabetic characters only in uppercase. For the effect 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 individuals, or underscore and three letters for legal entities. 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 &).

A. Guide Format for the presentation of the Fiscal Audit Report of Financial Statements General, for the fiscal year of 2022. 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: Fiscal Address: 01A003000 Federal 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 that I carried out during the fiscal year, which are registered in accounting and are backed by supporting documentation. 01A013000 Name of the Taxpayer:

Public Accountant Identification Data 01B000000 RFC: 01B001000 Name (paternal surname, maternal surname, name(s)) 01B002000 CURP: 01B003000 Registration Number:

Viernes 13 de enero de 2023 DIARIO OFICIAL 161

Fiscal Address: 01B004000 Federal 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 CPA or Office: 01B011000 Email: 01B012000 Email of the Tax Box: 01B013000 College to which it belongs: 01B014000 Name of the Office: 01B015000 RFC of the Office: 01B016000 Registration Number of the Office:

Declaration of the Public Accountant who audited: I declare that the information provided by the cited taxpayer, is found 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 which I attach. 01B017000 Name of the Public Accountant who audited:

Legal Representative Identification Data 01C000000 RFC: 01C001000 Name (paternal surname, maternal surname, name(s)) 01C002000 National: 01C003000 Foreigner: 01C004000 CURP: Fiscal Address: 01C005000 Federal 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 where 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 that my represented party carried out during the fiscal year, which are registered in accounting and are backed by supporting documentation. 01C018000 Name of the Legal Representative:

162 DIARIO OFICIAL Viernes 13 de enero de 2023

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 Opted to audit its financial statements by taxable income (article 32-A CFF) 01D004000 Opted to audit its financial statements by the value of its asset (article 32-A CFF) 01D005000 Opted to audit its financial statements by the number of workers (article 32-A CFF) 01D006000 In case of negative in all questions of indices 01D003000, 01D004000 and 01D005000 above, mention the reason why it presents the audit 01D007000 Is part of a partnership in participation 01D008000 Is part of a trust In case of affirmative to the previous index, indicate denomination or corporate name of the trust: 01D009000 Denomination or corporate name settlor 01D010000 Denomination or corporate name trustee 01D011000 Denomination or corporate name beneficiary (1) 01D012000 Denomination or corporate name beneficiary (2) 01D013000 Denomination or corporate name beneficiary (3) 01D014000 First audit 01D015000 It is a specialized society in the investment in assets of energy, electricity and infrastructure 01D016000 Carried out construction works 01D017000 In case of affirmative to the previous index, accumulated income according to article 17 fraction IV of the LISR. 01D018000 Maquiladora industry 01D019000 Type of special taxpayer 01D020000 Subsidiary company 01D021000 Subsidiary company 01D022000 Cooperative society 01D023000 Start of operations 01D024000 Start date of the fiscal year 01D025000 End date of the fiscal year 01D026000 Start date of the previous fiscal year 01D027000 End date of the previous fiscal year 01D028000 Select the costing system used for tax purposes: In case of having selected any costing system, it will be subject to the following: 01D029000 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 must fill from index 01060000000000 to 01060030000000 of Annex 6)

Friday, January 13, 2023 OFFICIAL GAZETTE 163 01D030000 Cost of sales: uses the absorption costing system for tax purposes (estimated predetermined costs) (if affirmative, must fill out from index 01060000000000 to 01060030000000 of Annex 6) 01D031000 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 01060000000000 to 01060030000000 of Annex 6) 01D032000 Cost of sales: uses a system different from the above (if affirmative, must fill out from index 01060031000000 to 01060040000000 of Annex 6) 01D033000 Type of opinion 01D034000 Statement of cash flows. Used the indirect method (if affirmative, must fill out from index 01040000000000 to 01040050000000 of Annex 4) 01D035000 Statement of cash flows. Used the direct method (if affirmative, must fill out from index 01040051000000 to 01040089000000 of Annex 4) Indicate the RFC of the natural or legal person(s) that provided tax advice to the taxpayer, through a written opinion: 01D036000 RFC 1 01D037000 RFC 2 01D038000 RFC 3 01D039000 RFC 4 01D040000 RFC 5 Tax Effects 01D041000 Carried out operations with related parties 01D042000 If your answer was affirmative in index 01D041000 (must fill out Annexes 16 and 17) 01D043000 Carried out operations with national related parties 01D044000 Carried out operations with foreign related parties 01D045000 It is a fiscally transparent foreign entity and/or a foreign legal figure 01D046000 In the fiscal year, decreased pending fiscal losses from previous years to be applied referred to in fraction II of article 9 of the Income Tax Law (LISR) (if affirmative, must fill out Annex 27) 01D047000 Applied the option referred to in article two, fraction VIII, of the transitional provisions of the LISR, published on November 18, 2015, in force as of January 1, 2016 (if affirmative, must fill out Annex 27) 01D048000 Applied the option referred to in article two, fraction VIII, of the transitional provisions of the LISR, published on November 18, 2015, in force as of January 1, 2016 (if affirmative, must fill out Annex 21) 01D049000 If affirmative to indices 01D047000 and 01D048000, indicate if you filed the notice in terms of what is provided in: 01D050000 Date of filing the notice "credit for concept of fiscal losses" (option contained in article two, fraction VIII of the transitional provisions of the LISR in force as of January 1, 2016)

164 OFFICIAL GAZETTE Friday, January 13, 2023 01D051000 Method of filing the notice "credit for concept of fiscal losses" (option contained in article two, fraction VIII of the transitional provisions of the LISR in force as of January 1, 2016) 01D052000 Applied the option referred to in article two, fraction IX, of the transitional provisions of the LISR, published on November 18, 2015, in force as of January 1, 2016 (if affirmative, must fill out Annex 22) 01D053000 If affirmative to the previous index, indicate if you filed the notice in terms of what is provided in: 01D054000 Date of filing the notice 01D055000 Date of filing the complementary declaration (1) regarding tax differences due. 01D056000 Date of filing the complementary declaration (2) regarding tax differences due. 01D057000 Date of filing the complementary declaration (3) regarding tax differences due. 01D058000 Date of filing the complementary declaration (4) regarding tax differences due. 01D059000 Date of filing the complementary declaration (5) regarding tax differences due. 01D060000 Date of filing the complementary declaration (6) regarding tax differences due. 01D061000 Date of filing the complementary declaration (7) regarding tax differences due. 01D062000 Date of filing the complementary declaration (8) regarding tax differences due. 01D063000 Regarding companies that have had the status of holding companies, decreased the loss from the alienation of shares in any fiscal year subsequent to 2015 (article two, fraction IX, penultimate paragraph of the transitional provisions of the LISR in force as of January 1, 2016) 01D064000 If affirmative to the previous index, indicate if you liquidated the entire deferred tax (article two, fraction IX, penultimate paragraph of the transitional provisions of the LISR in force as of January 1, 2016) 01D065000 Applied what is established in rule 11.7.1.20. of the 3rd RMRMF 2016 01D066000 Applied what is established in rule 3.23.22. of the RMF 2017 01D067000 Applied what is established in rule 3.23.15. of the RMF 2018 01D068000 Applied what is established in rule 3.23.15. of the RMF 2019 01D069000 Applied what is established in rule 3.23.14. of the RMF 2020 01D070000 Applied what is established in rule 3.23.14. of the RMF 2021 01D071000 Applied what is established in rule 3.23.8. of the RMF 2022 01D072000 Applied what is established in rule 11.7.1.19. of the 3rd RMRMF 2016 01D073000 Applied what is established in the fifth transitional provision of the RMF 2017 01D074000 Applied what is established in the thirtieth transitional provision of the RMF 2018 01D075000 As of December 31, 2013, had authorization to determine its consolidated tax result, opted to apply what is provided in article nine transitional provision fraction XVI DTLISR 2014 (if affirmative, must fill out Annex 19) 01D076000 As of December 31, 2013, had authorization to determine its consolidated tax result, opted to apply what is provided in article nine transitional provision fraction XVIII DTLISR 2014 (if affirmative, must fill out Annex 20) 01D077000 Indicate if you promoted lawsuits that are pending resolution regarding deconsolidation 01D078000 Indicate if the taxpayer applied the procedures established in article 22 of the LISR

Friday, January 13, 2023 OFFICIAL GAZETTE 165 If the answer to the previous question is affirmative, indicate the following: 01D079000 Name of the issuer of the shares that were alienated 01D080000 Percentage of participation in the capital of the issuer of the shares that were alienated. 01D081000 Sale price of the alienated shares 01D082000 Amount of profit or (loss) determined by the alienation of the shares. 01D083000 Indicate if the acquirer of the alienated shares is a related party. 01D084000 The taxpayer has pending losses from the alienation of shares to be applied at the end of the fiscal year 01D085000 If 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 fiscal year Other aspects 01D086000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria of tax and customs provisions 01D087000 Specify the number(s) of criterion/criteria 01D088000 Obtained any resolution from the SAT, the SHCP, or the PRODECON that affected its tax situation during the fiscal year If affirmative to the previous index, indicate the following: 01D089000 It is: 01D090000 The requirements established in the resolution (authorization or consultation) were met 01D091000 Official number 1 01D092000 Date of official number 1 01D093000 Official number 2 01D094000 Date of official number 2 01D095000 Official number 3 01D096000 Date of official number 3 01D097000 Obtained any favorable resolution from jurisdictional authorities that affected its tax situation during the fiscal year (includes PTU) If affirmative to the previous index, indicate the number and date of the resolution: 01D098000 Resolution number 1 01D099000 Date of resolution 1 01D100000 Resolution number 2 01D101000 Date of resolution 2 01D102000 Resolution number 3 01D103000 Date of resolution 3 01D104000 Has filed any means of defense against tax provisions If affirmative to the previous index, clarify through the annex called additional information, the tax provision in dispute, the means of defense filed, as well as the status of the means of defense filed at the end of the fiscal year 01D105000 Date of sending the multiple informative declaration. (normal) 01D106000 Date of sending the multiple informative declaration. (last complementary)

166 OFFICIAL GAZETTE Friday, January 13, 2023 01D107000 Is obliged to reveal reportable schemes for the fiscal year If affirmative to the previous index, indicate the following: Identification number granted by the SAT to the reportable scheme 01D108000 Identification number (field 1) 01D109000 Identification number (field 2) 01D110000 Identification number (field 3) 01D111000 Identification number (field 4) 01D112000 Identification number (field 5) 01D113000 Date of filing the normal informative declaration 01D114000 Date of filing the informative declaration (last complementary) Operations with residents abroad 01D115000 Concluded financial derivative operations that had tax effects during the fiscal year in the Income Tax (if affirmative, must fill out Annex 12) 01D116000 Maintained permanent investments in subsidiaries, associates, and affiliates during the fiscal year (if affirmative, must fill out Annex 13) 01D117000 Carried out operations with residents abroad (if affirmative, must fill out Annex 23) 01D118000 Maintained balances receivable and payable in national and foreign currency during the fiscal year (if affirmative, must fill out Annex 25) 01D119000 Obtained loans during the fiscal year (if affirmative, must fill out Annex 26) Tax diagnosis of the taxpayer General tax aspects 01D120000 Has had changes in name or corporate name during the audited fiscal year 01D121000 If affirmative to the previous index, has the notices of change of name or corporate name with the Federal Taxpayer Registry (article 29 fraction I of the RCFF), likewise specify the RFC and previous names 01D122000 (Specify previous name) 01D123000 (Specify previous name) 01D124000 (Specify previous name) 01D125000 (Specify previous name) 01D126000 (Specify previous name) 01D127000 Has had changes in tax domicile during the audited fiscal year 01D128000 If affirmative to the previous index, has all notices of change of tax domicile (articles 29 fraction III of the RCFF) 01D129000 Has updated economic activities and obligations during the audited fiscal year 01D130000 If affirmative to the previous index, has all notices of update of economic activities and obligations (article 29 fraction VII RCFF)

Friday, January 13, 2023 OFFICIAL GAZETTE 167 01D131000 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 (article 29 fraction VIII of the RCFF) 01D132000 During the fiscal year, notices of compensation of balances in favor were filed (article 23 CFF) 01D133000 Indicate if during the fiscal year its partners, 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: if 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 report 01D134000 Has shareholders resident in the country 01D135000 If affirmative to the previous index, are registered in the Federal Taxpayer Registry (article 27 CFF) 01D136000 Is obliged to request the registration in the RFC of its partners or shareholders resident abroad (article 27 CFF) 01D137000 If affirmative to the previous index, are registered in the Federal Taxpayer Registry 01D138000 Has inventories registered in its accounting 01D139000 If affirmative, maintains control of inventories of merchandise, raw materials, work in progress, and finished products, as applicable (article 76 fraction XIV of the LISR) 01D140000 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 01D141000 Indicate if you verified that operations with that client or supplier are not given tax effect in accordance with article 69-B of the CFF 01D142000 Carried out operations with the general public 01D143000 Has employees If affirmative to the question in the previous index, indicate: 01D144000 Number of workers 01D145000 Total ISR withheld and paid on salaries 01D146000 Total ISR withheld and paid on assimilated to salaries 01D147000 Employment subsidy delivered in cash to workers during the fiscal year 01D148000 Total income from salaries and wages and assimilated concepts 01D149000 Total exempt income from salaries and wages 01D150000 Created a reserve for a pension or retirement fund for personnel or made changes to said fund (article 29 of the LISR and 65 of the RISR) 01D151000 If negative to the question in index 01D043000 has any personnel service contracts (outsourcing) If having any personnel service contracts (outsourcing), indicate the RFC and name of the society/ies that provide(s) personnel services (outsourcing) 01D152000 (Specify outsourcing society name) 01D153000 (Specify outsourcing society name) 01D154000 (Specify outsourcing society name) 01D155000 (Specify outsourcing society name) 01D156000 (Specify outsourcing society name)

168 OFFICIAL GAZETTE Friday, January 13, 2023 Obtained income from: 01D157000 Alienation of goods 01D158000 Provision of services 01D159000 Granting of temporary use or enjoyment of goods 01D160000 Dividends obtained from residents abroad without permanent establishment in Mexico 01D161000 Dividends obtained from residents abroad subject to preferential tax regimes 01D162000 Others, if affirmative specify below: 01D163000 (Specify) 01D164000 (Specify) 01D165000 (Specify) 01D166000 Obtained loss from the alienation of accounts and documents receivable during the fiscal year 01D167000 The accounts and documents receivable during the fiscal year were assigned as part of a restructuring or payment of dividends or profits 01D168000 Amount of VAT that originated said operation Electronic Accounting 01D169000 Maintained accounting in accordance with article 28 of the CFF, its regulations, and with article 32 fraction I of the LIVA 01D170000 The supporting documentation of the records or entries is available at its tax domicile (article 28 fraction III of the CFF) Note: if negative to the previous index, indicate the domicile where it keeps the supporting documentation of the records or entries, through the annex called additional information of the report. For VAT purposes, indicate the following: 01D171000 Regarding commissionaires, carried out the separation in its accounting and records of the operations carried out on its own account from those carried out on behalf of the principal (articles 32 fraction II of the LIVA and 35 of the RIVA) 01D172000 Issued and delivered tax receipts (articles 32 fraction III of the LIVA, 20 and 74 of the RIVA) 01D173000 Issued tax receipts for the withholding of the tax that is carried out in the cases provided for in article 1-A, (article 32 fraction V of the LIVA as well as with the applicable rules of the RMF for 2022) 01D174000 Provided monthly and in a timely manner to the tax authorities, information on the persons to whom it withheld taxes (article 32 fraction V of the LIVA as well as with the applicable rules of the RMF for 2022) 01D175000 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 it transferred or was transferred the Value Added Tax, including activities for which it was not obliged to pay (article 32 fraction VIII of the LIVA, as well as with the applicable rules of the RMF for 2022) 01D176000 Amount of VAT withheld from it regarding the provision of services referred to in fraction IV of article 1-A of the LIVA Has the following updated books: 01D177000 Journal 01D178000 Ledger 01D179000 Minutes of meetings of partners or shareholders 01D180000 Partners or shareholders

Friday, January 13, 2023 OFFICIAL GAZETTE 169 Income Tax (ISR) 01D181000 Carried out financial derivative operations (article 20 of the LISR) If affirmative to the previous index, indicate the following: 01D182000 Were carried out for the purpose of: 01D183000 Amount of the accumulative gain in the fiscal year 01D184000 Amount of the deductible loss in the fiscal year 01D185000 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 (article 24 of the LISR) 01D186000 The taxpayer participated in a restructuring in which an improper transmission of fiscal losses was generated (article 69-B bis of the CFF) 01D187000 The taxpayer's shares related to the restructuring referred to in the previous index, remained in the restructured group during the audited fiscal year 01D188000 The taxpayer changed the business model. Complied with the following tax obligations: 01D189000 Issue receipts for the activities carried out and keep the files (articles 76 fractions II and XVII and 110 fraction III and IV of the LISR) 01D190000 Issue tax receipts in which the amount of payments made to residents abroad is recorded in the terms of title V of the LISR and the withheld tax (article 76 fraction III of the LISR) 01D191000 Take an inventory of stock at the end of the fiscal year (articles 76 fraction IV and 110 fraction V or on a different date in accordance with articles 110 and 192 of the RISR) 01D192000 Keep a record of the operations carried out with securities issued in series (articles 76 fraction VIII of the LISR and 111 of the RISR) 01D193000 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 (article 76 fraction XI inciso a) of the LISR) 01D194000 Provide to the partners or shareholders to whom dividends were paid, a tax receipt in which their amount is indicated, where it is indicated if the dividends come from any specific account or record (article 76 fraction XI inciso b) of the LISR) 01D195000 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 it intervened (article 76 fraction XIII of the LISR) 01D196000 Inform the tax authorities as indicated by tax provisions about the counterpayments 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 (articles 76 fraction XV and 110 fraction VII of the LISR) 01D197000 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 (articles 76 fraction XIX of the LISR and 116 of the RISR) 01D198000 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 (articles 18, fraction XI and 76 fraction XVI of the LISR, as well as with the applicable rules of the RMF for 2022)

170 DIARIO OFICIAL Viernes 13 de enero de 2023 01D199000 Withhold and pay the additional ISR at the 10% rate on distributed dividends or profits (article 140, second paragraph of the LISR) (ISR) obtained income from 01D200000 Alienation of goods (article 17, fraction I of the LISR, as well as with the applicable rules of the RMF for 2022) 01D201000 Provision of services (article 17, fraction I of the LISR, as well as with the applicable rules of the RMF for 2022) 01D202000 Granting of the use or temporary enjoyment of goods (article 17, fraction II of the LISR) 01D203000 Financial leasing contracts (articles 17, fraction III and 40 of the LISR) 01D204000 Installment sales. Agreed price (articles 17, fraction III, second paragraph and 40 of the LISR) 01D205000 Installment sales. Price collected (articles 17, fraction III, third paragraph and 40 of the LISR) 01D206000 Debts not covered by prescription, forgiveness, or notorious practical impossibility of collection (article 17, fraction IV of the LISR) 01D207000 Real estate construction contracts. That estimates be authorized or approved for collection (articles 17, penultimate paragraph of the LISR and 17, 18 and 19 of the RISR) 01D208000 Real estate construction contracts. That estimates be effectively paid (articles 17 of the LISR and 17, 18 and 19 of the RISR) 01D209000 Considered as taxable income of the year the estimates for the progress of work as provided in article 1.7. of the Decree published in the DOF on December 26, 2013. 01D210000 Indicate if you alienated shares or intangibles during the year In the affirmative to the previous index, indicate the following: 01D211000 Name of buyer 1 01D212000 Is a related party 01D213000 Name of buyer 2 01D214000 Is a related party 01D215000 Name of buyer 3 01D216000 Is a related party 01D217000 Name of buyer 4 01D218000 Is a related party 01D219000 Name of buyer 5 01D220000 Is a related party 01D221000 Total income from sale of shares 01D222000 Total income from sale of intangibles 01D223000 Total average cost of alienated shares 01D224000 Total original amount of the adjusted investment 01D225000 Withholding was made 01D226000 Amount of payment for the operation 01D227000 In case of having a fiscal loss in the alienation of shares, filed notice within ten days following the date of the operation 01D228000 Amount of pending amortization of fiscal losses from the alienation of shares and other securities whose yield is not interest within the meaning of article 8 LISR 01D229000 Deductible amount from financial derivative operations agreed outside recognized markets.

Viernes 13 de enero de 2023 DIARIO OFICIAL 171 Indicate the following as the issuer of the shares: 01D230000 Indicate if you transmitted monetary assets for more than 51% 01D231000 Indicate if you made a refund or reduction of shares 01D232000 Indicate if you refunded share subscription premium 01D233000 Amount of the refund or capital reduction made 01D234000 Income Tax derived from fraction I of article 78 01D235000 Income Tax derived from fraction II of article 78 01D236000 Indicate if you made a refund or reduction of shares derived from absorption of financial losses Deductions (ISR) Met the following fiscal requirements for your deductions: 01D237000 To be strictly indispensable for the purposes of your activity, with the exception of authorized donations for deduction by tax provisions (articles 27, fraction I and 105, fraction II of the LISR and 36, 37, 38, 107, 108, 124, 125 and 131 of the RISR) 01D238000 In the case of donations, complied with all requirements for their deduction (articles 27, fraction I of the LISR and 36, 37, 38, 107, 108, 124, 125 and 131 of the RISR) 01D239000 To be backed by fiscal vouchers (articles 27, fraction III and 105, last paragraph of the LISR, as well as with the applicable rules of the RMF for 2022) 01D240000 To make payments through named checks, credit, debit or service cards, or authorized electronic wallets, transfers of accounts at credit institutions or brokerage houses, compensations or through different forms of extinction of obligations when indicated by tax provisions (articles 27, fraction III and 105, last paragraph of the LISR and 42 of the RISR, as well as with the applicable rules of the RMF for 2022) 01D241000 To be duly registered in accounting (articles 27, fraction IV and 105, last paragraph of the LISR and 44 of the RISR) 01D242000 To be deducted only once (articles 27, fraction IV and 105, fraction IV of the LISR) 01D243000 To comply with obligations regarding withholding and payment of taxes on behalf of third parties, as well as the other formalities established (articles 27, fraction V and 105, last paragraph of the LISR) 01D244000 That in the fiscal voucher, the Value Added Tax appears expressly and separately when appropriate (articles 27, fraction VI and 105, last paragraph of the LISR) 01D245000 In the case of interest on borrowed capital, these have been invested in the purposes of the business (articles 27, fraction VII of the LISR and 45 of the RISR) 01D246000 For borrowed capital and granting of loans to third parties, the cap established for their deduction was applied (article 27, fraction VII of the LISR) 01D247000 Payments to natural persons, coordinated legal persons, societies or civil associations, those who provide domestic services of water supply and garbage collection, and those who obtain donations, were deducted when they were effectively incurred (article 27, fraction VIII of the LISR) 01D248000 In the case of fees or gratuities to administrators, trustees, directors, general managers or members of the board of directors, supervision, advisory or any other kind, the requirements to which they are subject were met (article 27, fraction IX of the LISR) 01D249000 In cases of technical assistance, technology transfer or royalties, it has been proven that the provider of the knowledge had its own technical elements for it, provided them directly and they were effectively carried out (articles 27, fraction X and 105, last paragraph of the LISR)

172 DIARIO OFICIAL Viernes 13 de enero de 2023 01D250000 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 food vouchers granted to workers, the delivery is made through authorized electronic wallets. (articles 7 and 27, fraction XI of the LISR and 46, 47, 48 and 50 of the RISR) 01D251000 When there are contributions to savings funds, in addition to the requirement established in the previous index, it was proven that the amount of contributions made was equal to the amount contributed by the workers and did not exceed the limits established in tax provisions (articles 27, fraction XI and 105, last paragraph of the LISR and 49 of the RISR) 01D252000 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 (articles 27, fraction XIII and 105, last paragraph of the LISR) 01D253000 In the case of importation of goods, the legal requirements for importation were met (articles 27, fraction XIV and 105, last paragraph of the LISR and other applicable customs provisions) 01D254000 In the case of losses from uncollectible credits, they were considered made in the month in which the prescription period was consummated, whichever corresponds, or earlier whenever there was a notorious practical impossibility of collection and it can be proven (article 27, fraction XV of the LISR). Note: in the affirmative, to the previous index indicate in the appendix called additional information of the audit report the cause that originated the deduction. 01D255000 In the case of payments made to commission agents and brokers residing abroad, they comply with the information and documentation requirements set forth in article 52 of the RLISR 01D256000 That when carrying out the corresponding operations or by the last day of the year, the requirements that for each deduction in particular the LISR establishes were met (articles 27, fraction XVIII and 105, last paragraph of the LISR and 53 and 54 of the RISR, as well as with the applicable rules of the RMF for 2022) 01D257000 The fiscal vouchers meet the requirements established by tax provisions and were obtained by the day that the declaration should be presented and the issuance dates corresponded to the year for which the deduction was made (articles 27, fraction XVIII and 105, last paragraph of the LISR) 01D258000 In the case of advances for expenses, the requirements established for their deduction were met (articles 27, fraction XVIII and 105, last paragraph of the LISR). 01D259000 When workers had the right to the employment subsidy, the corresponding amounts were effectively delivered to them (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, the Income Tax Law is issued, and the Single Rate Enterprise Tax Law and the Cash Deposits Tax Law are abrogated, published in the DOF on December 11, 2013) 01D260000 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 (articles 27, fraction XX of the LISR and 107, 109 and 124 of the RISR, as well as with the applicable rules of the RMF for 2022) 01D261000 In the case of investments, applied the percentages authorized by the LISR 01D262000 In the case of travel expenses when they were destined for lodging, food, transportation, use or temporary enjoyment of automobiles and payment of mileage, complied with the requirements established for their deduction (articles 28, fraction V and 103, last paragraph of the LISR and 57 and 58 of the RISR)

Viernes 13 de enero de 2023 DIARIO OFICIAL 173 01D263000 In the case of granting the use or temporary enjoyment of automobiles and aircraft, complied with the requirements established for their deduction (articles 28, fraction XIII and 103, last paragraph of the LISR and 60 of the RISR) 01D264000 In the case of the two previous concepts, they were expenses incurred by partners, shareholders or their relatives without labor relationship 01D265000 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 for their deduction were met (articles 28, fraction XVII and 103, last paragraph, 121, last paragraph and 122 of the LISR and 219 of the RISR, as well as with the applicable rules of the RMF for 2022) 01D266000 In the case of restaurant consumption, the requirements established for their deduction were met (articles 28, fraction XX and 103, last paragraph of the LISR and 61 of the RISR) 01D267000 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 (articles 36, fractions II and III respectively and 104 of the LISR) 01D268000 All concepts referred to in article 28 of the LISR were considered non-deductible 01D269000 In the case of interest derived from debt, the requirements established for their deduction were met (article 28, fraction XXVII of the LISR) 01D270000 In the case of net interest of the year, the requirements established for their deduction were met (article 28, fraction XXXII of the LISR) In the affirmative to the previous index indicate the following: 01D271000 Amount of debt generating interest payable 01D272000 The debt is older than five years 01D273000 The debt was restructured with respect to the period indicated in the previous index 01D274000 Opted and complied with what is provided in article 30 of the LISR 01D275000 In the case of payments made to commission agents and brokers residing abroad, they comply with the information and documentation requirements set forth in article 52 of the RLISR 01D276000 In what capacity did you participate in any merger: 01D277000 Date on which the merger took effect In case of being merged, you must note: 01D278000 Merger: RFC 01D279000 Merger: name or corporate name In case of being the merging entity, you must note: 01D280000 Merged 1: RFC 01D281000 Merged 1: name or corporate name 01D282000 Merged 2: RFC 01D283000 Merged 2: name or corporate name 01D284000 Merged 3: RFC 01D285000 Merged 3: name or corporate name

174 DIARIO OFICIAL Viernes 13 de enero de 2023 01D286000 Merged 4: RFC 01D287000 Merged 4: name or corporate name 01D288000 Merged 5: RFC 01D289000 Merged 5: name or corporate name 01D290000 Merged 6: RFC 01D291000 Merged 6: name or corporate name 01D292000 Merged 7: RFC 01D293000 Merged 7: name or corporate name 01D294000 Merged 8: RFC 01D295000 Merged 8: name or corporate name 01D296000 Merged 9: RFC 01D297000 Merged 9: name or corporate name 01D298000 Merged 10: RFC 01D299000 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 report: the RFC, name of the merged entity/entities, date on which the merger took effect and the percentage of share participation. 01D300000 In what capacity did you participate in any spin-off: 01D301000 Date on which the spin-off took effect 01D302000 Transferred fiscal attributes such as fiscal losses, CUFIN, CUCA Part of the asset, liability and social capital corresponding to the spin-off and received by: 01D303000 Spin-off 1: RFC 01D304000 Asset value: 01D305000 Liability value: 01D306000 Social capital value: 01D307000 Spin-off 2: RFC 01D308000 Asset value: 01D309000 Liability value: 01D310000 Social capital value: 01D311000 Spin-off 3: RFC 01D312000 Asset value: 01D313000 Liability value: 01D314000 Social capital value: 01D315000 Spin-off 4: RFC 01D316000 Asset value: 01D317000 Liability value: 01D318000 Social capital value:

Viernes 13 de enero de 2023 DIARIO OFICIAL 175 01D319000 Spin-off 5: RFC 01D320000 Asset value: 01D321000 Liability value: 01D322000 Social capital value: 01D323000 Spin-off 6: RFC 01D324000 Asset value: 01D325000 Liability value: 01D326000 Social capital value: 01D327000 Spin-off 7: RFC 01D328000 Asset value: 01D329000 Liability value: 01D330000 Social capital value: 01D331000 Spin-off 8: RFC 01D332000 Asset value: 01D333000 Liability value: 01D334000 Social capital value: 01D335000 Spin-off 9: RFC 01D336000 Asset value: 01D337000 Liability value: 01D338000 Social capital value: 01D339000 Spin-off 10: RFC 01D340000 Asset value: 01D341000 Liability value: 01D342000 Social capital value: 01D343000 Spin-off entity: RFC 01D344000 Asset value: 01D345000 Liability value: 01D346000 Social capital value: In case of liquidation, indicate: 01D347000 Start date of the liquidation Indicate the name or corporate name and RFC of the liquidator: 01D348000 (Liquidator 1 specify name, corporate name or reason) 01D349000 (Liquidator 2 specify name, corporate name or reason) 01D350000 (Liquidator 3 specify name, corporate name or reason) 01D351000 Maintained investments through trusts for the acquisition or construction of real estate (fibras) 01D352000 In the affirmative to the previous index, complied with all requirements provided in articles 187 and 188 of the LISR 01D353000 Was part of a trust for the acquisition or construction of real estate (fibra) 01D354000 In the affirmative to the previous index, complied with all requirements provided in articles 187 and 188 of the LISR

176 DIARIO OFICIAL Viernes 13 de enero de 2023 Credits 01D355000 Has the supporting documentation for the payment of ISR paid abroad that was credited 01D356000 Complies with the requirements established in article 5 of the LISR to credit the ISR paid abroad 01D357000 Amount of ISR paid abroad derived from dividends or profits received from residents abroad 01D358000 Amount of ISR paid abroad from foreign source of wealth 01D359000 Amount of non-creditable and non-deductible ISR in terms of article 5 of the LISR Preferential tax regimes 01D360000 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 28) 01D361000 Has transfer pricing study for the operations carried out 01D362000 Total taxable or gross income in the year from REFIPRES 01D363000 Credited tax paid in REFIPRES 01D364000 Amount of credit for tax paid abroad 01D365000 Complied with all requirements to apply ISR withholding from REFIPRES. 01D366000 Amount of credit for Withheld Income Tax 01D367000 Indicate if you declared tax on income subject to REFIPRES 01D368000 Amount of tax on income subject to REFIPRES 01D369000 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 01D370000 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 01D371000 Applied what is provided by article 1.13. of the Decree published in the DOF on December 26, 2013 01D372000 Applied treaties to avoid double taxation In the affirmative: 01D373000 Has the necessary documentation to prove residence in the country in question, in terms of article 4 of the LISR. 01D374000 Complied with all requirements to apply a preferential withholding rate. 01D375000 Applied what is provided by article 1.4. of the Decree published in the DOF on December 26, 2013. Value Added Tax Acts or activities (IVA) 01D376000 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 (article 1-B of the LIVA)

Viernes 13 de enero de 2023 DIARIO OFICIAL 177 01D377000 Considered as alienation the value of the shortage of goods in their inventories (articles 8 of the LIVA and 25 of the RIVA) 01D378000 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, rights, normal or late interest, conventional penalties or any other concept (articles 12, 18 and 23 of the LIVA and 42, 43, 44 and 45 of the RIVA, as well as with the applicable rules of the RMF for 2022) Considered as taxable act or activity the importation of the following goods or services: 01D379000 The acquisition or the use or temporary enjoyment of intangible goods (articles 24, fractions II and III of the LIVA and 50 of the RIVA) 01D380000 The exploitation in national territory of independent services, except for those derived from international transport (articles 24, fraction V of the LIVA, 48 and 49 of the RIVA) 01D381000 Carried out exports of goods or services by reason of alienation or use or temporary enjoyment of intangible goods or by the exploitation abroad of services provided (articles 29, fractions II, III and IV of the LIVA and 57 to 63 of the RIVA) Credit (IVA) Requirements for crediting the Value Added Tax 01D382000 Applied the option of article 5-B of the LIVA for the proration of the tax not identified with taxable activities, for which the 0% rate and exempt apply 01D383000 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 (article 5, fraction I of the LIVA) 01D384000 The credited Value Added Tax was transferred expressly stated separately in the vouchers (article 5, fraction II of the LIVA) 01D385000 The transferred Value Added Tax was effectively paid in the month in question (article 5, fraction III of the LIVA) 01D386000 Regarding the Value Added Tax transferred that had been withheld in accordance with article 1-A, it was credited in the payment declaration following the declaration in which the withholding payment was made (article 5, fraction IV of the LIVA) 01D387000 Regarding the Value Added Tax transferred that had been withheld in accordance with article 1-A of this Law, said withholding was paid in the terms and deadlines established (article 5, fraction IV of the LIVA) 01D388000 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 to them (article 5, fraction V inciso a) of the LIVA) 01D389000 The tax that corresponded to expenditures other than investments was not credited for having carried out activities exclusively for which the tax is not paid (article 5, fraction V inciso b) of the LIVA) 01D390000 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 that corresponded 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 (article 5, fraction V inciso c) of the LIVA as well as with the applicable rules of the RMF for 2022)

178 OFFICIAL GAZETTE Friday, January 13, 2023

01D391000 Credited the tax corresponding to investments according to their usual destination, in full, having carried out activities exclusively for which it must pay the tax or for which the 0% rate applies (Article 5, fraction V, subsection d), point 1 of the VAT Law as well as the applicable rules of the RMF for 2022)

01D392000 Did not credit the tax corresponding to investments, according to their usual destination, having carried out activities exclusively for which it does not have to pay the tax (Article 5, fraction V, subsection d), point 2 of the VAT Law)

01D393000 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 (Article 5, fraction V, subsection d), point 3 of the VAT Law as well as the applicable rules of the RMF for 2022)

01D394000 In subsequent months, the investments ceased to be dedicated exclusively to the activities for which they were intended (Article 5, fraction V, subsection d), point 4 of the VAT Law)

01D395000 If affirmative, made adjustments to the value of the Creditable Tax (Article 5-A of the VAT Law and 19 of the VAT Regulations)

01D396000 In the case of net interest of the fiscal year, verified that the VAT credit derived from interest complied with the requirements established for its credit (Article 5, fraction I of the VAT Law)

Application of fiscal incentives

01D397000 Applied what is provided in Article 2.1 of the Decree published in the DOF on December 26, 2013

01D398000 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)

01D399000 Was obliged to pay the IEPS in the fiscal year

Fiscal incentives Decree for the northern border region

In matters of Income Tax

01D400000 Opted to apply the fiscal incentive in matters of Income Tax from the Fiscal Incentives Decree for the Northern Border Region, published in the DOF on December 31, 2018 (if affirmative, must fill out from index 01180118000000 to 01180146000000 of Annex 18)

01D401000 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

01D402000 Is registered in the beneficiary registry of the incentive for the northern border region

01D403000 Number of authorization letter to apply the Income Tax fiscal incentive

01D404000 Date of authorization to apply the Income Tax fiscal incentive

01D405000 Number or registration key in the beneficiary registry of the incentive for the northern border region

Friday, January 13, 2023 OFFICIAL GAZETTE 179

01D406000 Ceased to apply the fiscal incentive in matters of Income Tax indicated in the Fiscal Incentives Decree for the Northern Border Region, published in the DOF on December 31, 2018

01D407000 If affirmative to the previous question, indicate the reason why it ceased to apply the Income Tax fiscal incentive

01D408000 Date it ceased to apply the Income Tax fiscal incentive for any of the previous circumstances

01D409000 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 Income Tax. 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:

01D410000 (1) Corresponding to the month of:

01D411000 (1) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive

01D412000 (1) Amount paid in the complementary declaration

01D413000 (2) Corresponding to the month of:

01D414000 (2) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive

01D415000 (2) Amount paid in the complementary declaration

01D416000 (3) Corresponding to the month of:

01D417000 (3) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive

01D418000 (3) Amount paid in the complementary declaration

01D419000 (4) Corresponding to the month of:

01D420000 (4) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive

01D421000 (4) Amount paid in the complementary declaration

01D422000 (5) Corresponding to the month of:

01D423000 (5) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive

01D424000 (5) Amount paid in the complementary declaration

01D425000 (6) Corresponding to the month of:

01D426000 (6) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive

01D427000 (6) Amount paid in the complementary declaration

01D428000 (7) Corresponding to the month of:

01D429000 (7) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive

01D430000 (7) Amount paid in the complementary declaration

01D431000 (8) Corresponding to the month of:

01D432000 (8) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive

01D433000 (8) Amount paid in the complementary declaration

01D434000 (9) Corresponding to the month of:

01D435000 (9) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive

01D436000 (9) Amount paid in the complementary declaration

01D437000 (10) Corresponding to the month of:

01D438000 (10) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive

01D439000 (10) Amount paid in the complementary declaration

01D440000 (11) Corresponding to the month of:

01D441000 (11) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive

01D442000 (11) Amount paid in the complementary declaration

180 OFFICIAL GAZETTE Friday, January 13, 2023

01D443000 (12) Corresponding to the month of:

01D444000 (12) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive

01D445000 (12) Amount paid in the complementary declaration

01D446000 Indicate if the applied fiscal incentive is for domicile, branch, establishment or other

01D447000 The age of the tax domicile, or of any branch, establishment or other in the northern border region is less than 18 months

01D448000 Has a branch, agency or any other establishment located within the border region, to which the Fiscal Incentives Decree for the Northern Border Region, published in the DOF on December 31, 2018, applies

01D449000 Fell under the circumstances of Article six, fraction XI of the Fiscal Incentives Decree for the Northern Border Region, published in the DOF on December 31, 2018

01D450000 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:

01D451000 Benefit obtained, derived from the application of the fiscal incentive applied

01D452000 Amount of the benefit

01D453000 Collaborated with the annual real-time verification program referred to in Article seven, second paragraph, fraction IV, of the Fiscal Incentives Decree for the Northern Border Region, published in the DOF on December 30, 2020.

01D454000 Date of presentation of the annual collaboration report to the real-time verification program

01D455000 Folio number in the acknowledgment of presentation of the annual collaboration report to the real-time verification program.

01D456000 Place of presentation of the annual collaboration report to the real-time verification program.

In matters of Value Added Tax

01D457000 Opted to apply the fiscal incentive in matters of VAT indicated in the Fiscal Incentives Decree for the Northern Border Region, published in the DOF on December 31, 2018

01D458000 Date of presentation of the notice of application of the fiscal incentive in matters of VAT indicated in the Fiscal Incentives Decree 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:

01D459000 (A) Sale of goods

01D460000 (B) Provision of independent services

01D461000 (C) Granting the use or temporary enjoyment of goods

01D462000 Ceased to apply the fiscal incentive in matters of VAT, indicated in the Fiscal Incentives Decree for the Northern Border Region, published in the DOF on December 31, 2018.

01D463000 Date it ceased to apply the VAT incentive

01D464000 Fell under the circumstances of Articles thirteen, fraction IV of the Fiscal Incentives Decree for the Northern Border Region, published in the DOF on December 31, 2018

Friday, January 13, 2023 OFFICIAL GAZETTE 181

01D465000 Is a natural or legal person with business activities obliged to make the retention for the services referred to in fraction IV of Article 1, of the VAT Law

01D466000 In case the answer to the previous question is affirmative, indicate if it opted to make the VAT retention 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 retained VAT and the amount paid

01D467000 (1) Corresponding to the month of:

01D468000 (1) Date of presentation of the payment of the retained VAT

01D469000 (1) Amount paid

01D470000 (2) Corresponding to the month of:

01D471000 (2) Date of presentation of the payment of the retained VAT

01D472000 (2) Amount paid

01D473000 (3) Corresponding to the month of:

01D474000 (3) Date of presentation of the payment of the retained VAT

01D475000 (3) Amount paid

01D476000 (4) Corresponding to the month of:

01D477000 (4) Date of presentation of the payment of the retained VAT

01D478000 (4) Amount paid

01D479000 (5) Corresponding to the month of:

01D480000 (5) Date of presentation of the payment of the retained VAT

01D481000 (5) Amount paid

01D482000 (6) Corresponding to the month of:

01D483000 (6) Date of presentation of the payment of the retained VAT

01D484000 (6) Amount paid

01D485000 (7) Corresponding to the month of:

01D486000 (7) Date of presentation of the payment of the retained VAT

01D487000 (7) Amount paid

01D488000 (8) Corresponding to the month of:

01D489000 (8) Date of presentation of the payment of the retained VAT

01D490000 (8) Amount paid

01D491000 (9) Corresponding to the month of:

01D492000 (9) Date of presentation of the payment of the retained VAT

01D493000 (9) Amount paid

01D494000 (10) Corresponding to the month of:

01D495000 (10) Date of presentation of the payment of the retained VAT

01D496000 (10) Amount paid

01D497000 (11) Corresponding to the month of:

01D498000 (11) Date of presentation of the payment of the retained VAT

01D499000 (11) Amount paid

01D500000 (12) Corresponding to the month of:

01D501000 (12) Date of presentation of the payment of the retained VAT

01D502000 (12) Amount paid

01D503000 What is your functional currency

01D504000 Is obliged to carry out volumetric control

01D505000 Is an importer of a specific sector

01D506000 If affirmative to the previous index, indicate which

Fiscal incentives Decree for the southern border region

In matters of Income Tax

01D507000 Opted to apply the fiscal incentive in matters of Income Tax from the Fiscal Incentives Decree for the Southern Border Region, published in the DOF on December 30, 2020 (if affirmative, must fill out from index 01180147000000 to 01180175000000 of Annex 18)

182 OFFICIAL GAZETTE Friday, January 13, 2023

01D508000 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

01D509000 Is registered in the beneficiary registry of the incentive for the southern border region

01D510000 Number of authorization letter to apply the Income Tax fiscal incentive

01D511000 Date of authorization to apply the Income Tax fiscal incentive

01D512000 Number or registration key in the beneficiary registry of the incentive for the southern border region

01D513000 Ceased to apply the fiscal incentive in matters of Income Tax indicated in the Fiscal Incentives Decree for the Southern Border Region, published in the DOF on December 30, 2020

01D514000 If affirmative to the previous question, indicate the reason why it ceased to apply the Income Tax fiscal incentive

01D515000 Date it ceased to apply the Income Tax fiscal incentive for any of the previous circumstances

01D516000 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 Income Tax 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:

01D517000 (1) Corresponding to the month of:

01D518000 (1) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive

01D519000 (1) Amount paid in the complementary declaration

01D520000 (2) Corresponding to the month of:

01D521000 (2) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive

01D522000 (2) Amount paid in the complementary declaration

01D523000 (3) Corresponding to the month of:

01D524000 (3) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive

01D525000 (3) Amount paid in the complementary declaration

01D526000 (4) Corresponding to the month of:

01D527000 (4) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive

01D528000 (4) Amount paid in the complementary declaration

01D529000 (5) Corresponding to the month of:

01D530000 (5) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive

01D531000 (5) Amount paid in the complementary declaration

01D532000 (6) Corresponding to the month of:

01D533000 (6) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive

01D534000 (6) Amount paid in the complementary declaration

01D535000 (7) Corresponding to the month of:

01D536000 (7) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive

01D537000 (7) Amount paid in the complementary declaration

01D538000 (8) Corresponding to the month of:

01D539000 (8) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive

01D540000 (8) Amount paid in the complementary declaration

01D541000 (9) Corresponding to the month of:

Friday, January 13, 2023 OFFICIAL GAZETTE 183

01D542000 (9) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive

01D543000 (9) Amount paid in the complementary declaration

01D544000 (10) Corresponding to the month of:

01D545000 (10) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive

01D546000 (10) Amount paid in the complementary declaration

01D547000 (11) Corresponding to the month of:

01D548000 (11) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive

01D549000 (11) Amount paid in the complementary declaration

01D550000 (12) Corresponding to the month of:

01D551000 (12) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive

01D552000 (12) Amount paid in the complementary declaration

01D553000 Indicate if the applied fiscal incentive is for domicile, branch, establishment or other

01D554000 The age of the tax domicile, or of any branch, establishment or other in the southern border region is less than 18 months

01D555000 Has a branch, agency or any other establishment located within the border region, to which the Fiscal Incentives Decree for the Southern Border Region, published in the DOF on December 30, 2020, applies

01D556000 Fell under the circumstances of Article six, fraction XI of the Fiscal Incentives Decree for the Southern Border Region, published in the DOF on December 30, 2020

01D557000 In addition to the southern 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:

01D558000 Benefit obtained, derived from the application of the fiscal incentive applied

01D559000 Amount of the benefit

01D560000 Collaborated with the annual real-time verification program referred to in Article seven, second paragraph, fraction VI of the Fiscal Incentives Decree for the Southern Border Region, published in the DOF on December 30, 2020.

01D561000 Date of presentation of the annual collaboration report to the real-time verification program.

01D562000 Folio number in the acknowledgment of presentation of the annual collaboration report to the real-time verification program.

01D563000 Place of presentation of the annual collaboration report to the real-time verification program.

In matters of Value Added Tax

01D564000 Opted to apply the fiscal incentive in matters of VAT indicated in the Fiscal Incentives Decree for the Southern Border Region, published in the DOF on December 30, 2020

01D565000 Date of presentation of the notice of application of the fiscal incentive in matters of VAT indicated in the Fiscal Incentives Decree for the Southern Border Region, published in the DOF on December 30, 2020

184 OFFICIAL GAZETTE Friday, January 13, 2023

To what type of taxable acts or activities does the incentive apply:

01D566000 (A) Sale of goods

01D567000 (B) Provision of independent services

01D568000 (C) Granting the use or temporary enjoyment of goods

01D569000 Ceased to apply the fiscal incentive in matters of VAT, indicated in the Fiscal Incentives Decree for the Southern Border Region, published in the DOF on December 30, 2020.

01D570000 Date it ceased to apply the VAT incentive

01D571000 Fell under the circumstances of Articles twelve, fraction V of the Fiscal Incentives Decree for the Southern Border Region, published in the DOF on December 30, 2020

01D572000 Is a natural or legal person with business activities obliged to make the retention for the services referred to in fraction IV of Article 1, of the VAT Law

01D573000 In case the answer to the previous question is affirmative, indicate if it opted to make the VAT retention at the reduced rate of 3% of the value of the consideration effectively paid In relation to the previous question, indicate the dates of presentation of the payment of the retained VAT and the amounts paid

01D574000 (1) Corresponding to the month of:

01D575000 (1) Date of presentation of the payment of the retained VAT

01D576000 (1) Amount paid

01D577000 (2) Corresponding to the month of:

01D578000 (2) Date of presentation of the payment of the retained VAT

01D579000 (2) Amount paid

01D580000 (3) Corresponding to the month of:

01D581000 (3) Date of presentation of the payment of the retained VAT

01D582000 (3) Amount paid

01D583000 (4) Corresponding to the month of:

01D584000 (4) Date of presentation of the payment of the retained VAT

01D585000 (4) Amount paid

01D586000 (5) Corresponding to the month of:

01D587000 (5) Date of presentation of the payment of the retained VAT

01D588000 (5) Amount paid

01D589000 (6) Corresponding to the month of:

01D590000 (6) Date of presentation of the payment of the retained VAT

01D591000 (6) Amount paid

01D592000 (7) Corresponding to the month of:

01D593000 (7) Date of presentation of the payment of the retained VAT

01D594000 (7) Amount paid

01D595000 (8) Corresponding to the month of:

01D596000 (8) Date of presentation of the payment of the retained VAT

01D597000 (8) Amount paid

01D598000 (9) Corresponding to the month of:

01D599000 (9) Date of presentation of the payment of the retained VAT

01D600000 (9) Amount paid

01D601000 (10) Corresponding to the month of:

01D602000 (10) Date of presentation of the payment of the retained VAT

01D603000 (10) Amount paid

01D604000 (11) Corresponding to the month of:

01D605000 (11) Date of presentation of the payment of the retained VAT

01D606000 (11) Amount paid

01D607000 (12) Corresponding to the month of:

Friday, January 13, 2023 OFFICIAL GAZETTE 185 01D608000 (12) Date of filing of the full amount of retained VAT 01D609000 (12) Amount paid 01D610000 What is your functional currency 01D611000 Are you obligated to maintain volumetric control 01D612000 Are you an importer in a specific sector 01D613000 In the affirmative case of 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 years ended December 31, 2022 and 2021 2022 2021 (amounts in pesos) Asset Current assets Cash and financial instruments 01010000000000 Cash in cash and national banks 01010001000000 Cash in cash and foreign banks 01010002000000 National immediate realization values 01010003000000 Foreign immediate realization values 01010004000000 National fixed income investments 01010005000000 Foreign fixed income investments 01010006000000 Other national financial instruments 01010007000000 Other foreign financial instruments 01010008000000 Total 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 receivable documents (related parties) 01010014000000 National receivable documents (unrelated parties) 01010015000000 Foreign receivable documents (related parties) 01010016000000 Foreign receivable documents (unrelated parties) 01010017000000 Various debtors 01010018000000 Estimate of uncollectible accounts 01010019000000 Other national receivable accounts (related parties) 01010020000000 Other national receivable accounts (unrelated parties) 01010021000000 Other foreign receivable accounts (related parties) 01010022000000 Other foreign receivable accounts (unrelated parties) 01010023000000 Total accounts receivable Contributions in favor 01010024000000 Value Added Tax to recover 01010025000000 Income Tax to recover 01010026000000 Other taxes to recover 01010027000000 Total contributions in favor

186 OFFICIAL GAZETTE Friday, January 13, 2023 Inventories 01010028000000 Finished products 01010029000000 Work in process 01010030000000 Raw materials and materials 01010031000000 Obsolescence estimate 01010032000000 Impairment loss 01010033000000 Others 01010034000000 Total inventories Prepayments 01010035000000 Rents paid in advance 01010036000000 Advance to suppliers 01010037000000 Other prepayments 01010038000000 Impairment loss of prepayments 01010039000000 Total prepayments 01010040000000 Other short-term assets 01010041000000 Unpaid Value Added Tax 01010042000000 Total current assets Non-current assets Long-term accounts receivable 01010043000000 National long-term accounts receivable (related parties) 01010044000000 National long-term accounts receivable (unrelated parties) 01010045000000 Foreign long-term accounts receivable (related parties) 01010046000000 Foreign long-term accounts receivable (unrelated parties) 01010047000000 Total 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 long-term prepayments Permanent investments 01010053000000 (National permanent investments) 01010054000000 (Foreign permanent investments) 01010055000000 Total permanent investments Fixed assets Buildings, machinery and equipment 01010056000000 Land 01010057000000 Buildings 01010058000000 Machinery

Friday, January 13, 2023 OFFICIAL GAZETTE 187 01010059000000 Transport equipment 01010060000000 Furniture and equipment 01010061000000 Computer equipment 01010062000000 Other fixed assets 01010063000000 Total buildings, machinery and equipment Accumulated depreciation 01010064000000 Accumulated depreciation of buildings 01010065000000 Accumulated depreciation of machinery 01010066000000 Accumulated depreciation of transport equipment 01010067000000 Accumulated depreciation of furniture and equipment 01010068000000 Accumulated depreciation of computer equipment 01010069000000 Accumulated depreciation of other fixed assets 01010070000000 Total accumulated depreciation Accumulated impairment loss 01010071000000 Accumulated impairment loss of buildings 01010072000000 Accumulated impairment loss of machinery 01010073000000 Accumulated impairment loss of transport 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 accumulated impairment loss 01010078000000 Total net buildings, 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 intangible assets Other assets 01010086000000 Goodwill 01010087000000 Impairment loss 01010088000000 Deferred Income Tax 01010089000000 Deferred worker participation in profits 01010090000000 Long-term financial instruments 01010091000000 Other assets 01010092000000 Total other assets 01010093000000 Total non-current assets 01010094000000 Total assets

188 OFFICIAL GAZETTE Friday, January 13, 2023 Liabilities Short-term liabilities Notes payable 01010095000000 National (related parties) 01010096000000 National (unrelated parties) 01010097000000 Foreign (related parties) 01010098000000 Foreign (unrelated parties) 01010099000000 Total notes payable Financial instruments 01010100000000 National financial instruments 01010101000000 Foreign financial instruments 01010102000000 Other national 01010103000000 Other foreign 01010104000000 Total financial instruments Various creditors 01010105000000 National (related parties) 01010106000000 National (unrelated parties) 01010107000000 Foreign (related parties) 01010108000000 Foreign (unrelated parties) 01010109000000 Total various creditors Suppliers 01010110000000 National (related parties) 01010111000000 National (unrelated parties) 01010112000000 Foreign (related parties) 01010113000000 Foreign (unrelated parties) 01010114000000 Total suppliers Contributions payable 01010115000000 Income Tax 01010116000000 Asset Tax 01010117000000 Value Added Tax 01010118000000 Single Rate Corporate Tax 01010119000000 Special Tax on Production and Services 01010120000000 Tax on New Automobiles 01010121000000 Local Taxes 01010122000000 Social security employer contributions 01010123000000 Social security worker contributions 01010124000000 INFONAVIT contributions 01010125000000 SAR contributions 01010126000000 Tax on Cash Deposits 01010127000000 Other taxes and contributions 01010128000000 Total contributions payable

Friday, January 13, 2023 OFFICIAL GAZETTE 189 Other liabilities 01010129000000 Uncharged Value Added Tax 01010130000000 Worker participation in profits 01010131000000 National customer advances (related parties) 01010132000000 National customer advances (unrelated parties) 01010133000000 Foreign customer advances (related parties) 01010134000000 Foreign customer advances (unrelated parties) 01010135000000 Other short-term national receivable accounts (related parties) 01010136000000 Other short-term national receivable accounts (unrelated parties) 01010137000000 Other short-term foreign receivable accounts (related parties) 01010138000000 Other short-term foreign receivable accounts (unrelated parties) 01010139000000 Contributions for future capital increases 01010140000000 Revenue to be realized 01010141000000 Other national 01010142000000 Other foreign 01010143000000 Total other liabilities 01010144000000 Current portion of short-term financial debt liability 01010145000000 Total short-term liabilities Long-term liabilities Long-term debts 01010146000000 National notes payable (related parties) 01010147000000 National notes payable (unrelated parties) 01010148000000 Notes payable with foreign (related parties) 01010149000000 Notes payable with foreign (unrelated parties) 01010150000000 Other national long-term receivable accounts (related parties) 01010151000000 Other national long-term receivable accounts (unrelated parties) 01010152000000 Other foreign long-term receivable accounts (related parties) 01010153000000 Other foreign long-term receivable accounts (unrelated parties) 01010154000000 Long-term financial instruments 01010155000000 Total long-term debts 01010156000000 Employee benefits Other liabilities 01010157000000 Rents collected in advance 01010158000000 Deferred Income Tax 01010159000000 Deferred worker participation in profits 01010160000000 Others 01010161000000 Total other liabilities 01010162000000 Total long-term liabilities 01010163000000 Total liabilities

190 OFFICIAL GAZETTE Friday, January 13, 2023 Equity 01010164000000 Social capital from contributions 01010165000000 Social capital from capitalization 01010166000000 Contributions for future capital increases 01010167000000 Share subscription premium 01010168000000 Legal reserve 01010169000000 Net income 01010170000000 Net loss 01010171000000 Retained earnings from previous years 01010172000000 Accumulated losses from previous years 01010173000000 Other comprehensive income (debtor) 01010174000000 Other comprehensive income (creditor) 01010175000000 Excess in the update of equity capital 01010176000000 Insufficiency in the update of equity capital 01010177000000 Result from holding non-monetary assets 01010178000000 Other creditor capital accounts 01010179000000 Other debtor capital accounts 01010180000000 Total equity capital 01010181000000 Total liabilities and equity capital The attached notes are an integral part of this financial statement Part II Data to provide Percentage in relation to the total of assets (fiscal year) Percentage in relation to the total of assets (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 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 of 2022 and 2021 Total 2022 Related parties 2022 (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 sales or net income Less: 01020001000000 Cost of sales 01020002000000 Gross loss 01020003000000 Gross profit

Friday, January 13, 2023 OFFICIAL GAZETTE 191 Less: Operating expenses 01020004000000 General expenses 01020005000000 Administrative expenses 01020006000000 Sales expenses 01020007000000 Total 01020008000000 Operating loss 01020009000000 Operating profit Plus (minus): Comprehensive financing result 01020010000000 Interest in favor 01020011000000 Interest charged 01020012000000 Penalty interest in favor 01020013000000 Penalty interest charged 01020014000000 Exchange gain 01020015000000 Exchange loss 01020016000000 Result from favorable monetary position 01020017000000 Result from unfavorable monetary position 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 concepts in favor 01020021000000 Other financial concepts charged 01020022000000 Total Plus (minus): Participation in the net profit or loss of other entities 01020023000000 Net loss from participation in the results of unconsolidated subsidiaries, associates and joint ventures. 01020024000000 Net profit from participation in the results of unconsolidated subsidiaries, associates and joint ventures. 01020025000000 Loss before Income Tax on Profit 01020026000000 Profit before Income Tax on Profit Less: Income Tax on Profit 01020027000000 Income Tax 01020028000000 Deferred Income Tax

192 OFFICIAL GAZETTE Friday, January 13, 2023 01020029000000 Other provisions 01020030000000 Total Plus (minus): Other income (expenses) 01020031000000 Reversal of goodwill impairment 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 (minus): Other comprehensive income 01020038000000 Result from conversion of foreign operations favorable 01020039000000 Result from conversion of foreign operations unfavorable 01020040000000 Unrealized result in and/or on financial instruments favorable 01020041000000 Unrealized result in and/or on financial instruments unfavorable 01020042000000 Valuation of cash flow hedges and/or financial instruments favorable 01020043000000 Valuation of cash flow hedges and/or financial instruments 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 debtor result 01020051000000 Comprehensive creditor result 01020052000000 Basic earnings per ordinary share The attached notes are an integral part of this financial statement Part II Data to provide Unrelated parties 2022 Total 2021 Related parties 2021 Unrelated parties 2021

Friday, January 13, 2023 OFFICIAL GAZETTE 193 This annex 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 years ended December 31 of 2022 and 2021 Social capital: from contributions Social capital: from capitalization (Amounts in pesos) 01030000000000 (Balances as of January 1, 2021 previously reported) 01030001000000 Adjustment for retrospective application due to changes in accounting and error corrections 01030002000000 (Balances as of January 1, 2021 adjusted) 01030003000000 Capital contributions 01030004000000 Capital refunds 01030005000000 Dividends paid 01030006000000 Stock dividends 01030007000000 Changes in controlling participation that do not involve loss of control 01030008000000 (Net profit of 2021) 01030009000000 (Net loss of 2021) 01030010000000 Result from holding non-monetary assets 01030011000000 Share repurchase 01030012000000 Effect of valuation of exercise of financial instruments 01030013000000 Effect of conversion of exercise of foreign operations 01030014000000 Result from conversion of foreign operations favorable 01030015000000 Result from conversion of foreign operations unfavorable 01030016000000 Unrealized result in and/or on financial instruments favorable 01030017000000 Unrealized result in and/or on financial instruments unfavorable 01030018000000 Valuation of cash flow hedges and/or financial instruments favorable 01030019000000 Valuation of cash flow hedges and/or financial instruments unfavorable 01030020000000 Participation of other comprehensive income of associates favorable 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, 2021) 01030026000000 (Balances as of January 1, 2022 previously reported)

194 OFFICIAL GAZETTE Friday, January 13, 2023 01030027000000 Adjustment for retrospective application due to changes in accounting and error corrections 01030028000000 (Balances as of January 1, 2022 adjusted) 01030029000000 Capital contributions 01030030000000 Capital refunds 01030031000000 Dividends paid 01030032000000 Stock dividends 01030033000000 Changes in controlling participation that do not involve loss of control 01030034000000 (Net profit of 2022) 01030035000000 (Net loss of 2022) 01030036000000 Result from holding non-monetary assets 01030037000000 Share repurchase 01030038000000 Effect of valuation of exercise of financial instruments 01030039000000 Effect of conversion of exercise of foreign operations 01030040000000 Result from conversion of foreign operations favorable 01030041000000 Result from conversion of foreign operations unfavorable 01030042000000 Unrealized result in and/or on financial instruments favorable 01030043000000 Unrealized result in and/or on financial instruments unfavorable 01030044000000 Valuation of cash flow hedges and/or financial instruments favorable 01030045000000 Valuation of cash flow hedges and/or financial instruments 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, 2022) The attached notes are an integral part of this financial statement Part II Data to provide Contributions for future capital increases Share subscription premium Legal reserve Net profit Net loss Part III Data to provide Retained earnings from previous years Accumulated losses from previous years Other comprehensive income (debtor) Other comprehensive income (creditor) Excess in the update of equity capital

Friday, January 13, 2023 OFFICIAL GAZETTE 195 Part IV Data to provide Insufficiency in the update of equity capital Result from holding non-monetary assets Other creditor capital accounts Other debtor capital accounts Total equity capital Index Concept Data to provide 4.- Statement of cash flows For the years ended December 31 of 2022 and 2021 2022 2021 (Amounts in pesos) According to the indirect method Operating activities 01040000000000 Profit before Income Tax on Profit 01040001000000 Loss before Income Tax on Profit Items related to investment activities 01040002000000 Depreciations and amortizations 01040003000000 Impairment loss of assets 01040004000000 Gain from sale of fixed asset and land 01040005000000 Interest in favor 01040006000000 Dividends collected 01040007000000 Other items related to investment activities 01040008000000 Sum of items related to investment activities Items related to financing activities 01040009000000 Interest charged 01040010000000 Other items related to financing activities 01040011000000 Sum of items related to financing activities Plus (minus): 01040012000000 Increase in accounts receivable and others 01040013000000 Decrease in inventories 01040014000000 Decrease in suppliers 01040015000000 Income Tax Paid 01040016000000 Single Rate Corporate Tax paid 01040017000000 Other items 01040018000000 Net cash flows from operating activities

196 OFFICIAL GAZETTE Friday, January 13, 2023 Investment Activities 01040019000000 Acquired business (commercial and/or trade credit) 01040020000000 Interest collected 01040021000000 Dividends collected 01040022000000 Acquisition of fixed assets and land 01040023000000 Collections from sale of fixed assets and land 01040024000000 Acquisition of shares 01040025000000 Acquisition of intangible assets 01040026000000 Acquisition of other assets 01040027000000 Other items related to investment activities 01040028000000 Net cash flows from investment activities 01040029000000 Surplus cash to be applied in financing activities (positive result) 01040030000000 Cash to be obtained from financing activities (negative result) Financing Activities 01040031000000 Cash inflow from capital issuance 01040032000000 Cash inflow from contributions for future capital increases 01040033000000 Obtaining loans from related parties 01040034000000 Obtaining loans from unrelated parties 01040035000000 Payment of liabilities 01040036000000 Payment of loans to related parties 01040037000000 Payment of loans to unrelated parties 01040038000000 Payment of liabilities arising from financial leases 01040039000000 Interest paid 01040040000000 Payment of dividends 01040041000000 Issuance of debt 01040042000000 Other items related to financing activities 01040043000000 Net cash flows from financing activities 01040044000000 Net increase in cash and other cash equivalents Effects of changes in the value of cash 01040045000000 Effects of changes in the value of cash due to conversion of the balances and cash flows of foreign operations into the reporting currency 01040046000000 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 01040047000000 Other effects of changes in the value of cash 01040048000000 Total effects of changes in the value of cash 01040049000000 Cash at the beginning of the period 01040050000000 Cash at the end of the period

Friday, January 13, 2023 OFFICIAL GAZETTE 197 In accordance with the direct method Operating Activities 01040051000000 Collections from customers 01040052000000 Payments to suppliers 01040053000000 Payment to employees and other providers of goods and services 01040054000000 Income Tax paid 01040055000000 Single Rate Corporate Tax paid 01040056000000 Other operating activities 01040057000000 Net cash flows from operating activities Investment Activities 01040058000000 Acquired business (commercial and/or trade credit) 01040059000000 Interest collected 01040060000000 Dividends collected 01040061000000 Acquisition of fixed assets and land 01040062000000 Collections from sale of fixed assets and land 01040063000000 Acquisition of shares 01040064000000 Acquisition of intangible assets 01040065000000 Acquisition of other assets 01040066000000 Other items related to investment activities 01040067000000 Net cash flows from investment activities 01040068000000 Surplus cash to be applied in financing activities (positive result). 01040069000000 Cash to be obtained from financing activities (negative result) Financing Activities 01040070000000 Cash inflow from capital issuance 01040071000000 Cash inflow from contributions for future capital increases 01040072000000 Obtaining loans from related parties 01040073000000 Obtaining loans from unrelated parties 01040074000000 Payment of liabilities 01040075000000 Payment of loans to related parties 01040076000000 Payment of loans to unrelated parties 01040077000000 Payment of liabilities arising from financial leases 01040078000000 Interest paid 01040079000000 Payment of dividends 01040080000000 Issuance of debt 01040081000000 Other items related to financing activities 01040082000000 Net cash flows from financing activities 01040083000000 Net increase in cash and other cash equivalents

198 OFFICIAL GAZETTE Friday, January 13, 2023 Effects of changes in the value of cash 01040084000000 Effects of changes in the value of cash due to conversion of the balances and cash flows of foreign operations into the reporting currency 01040085000000 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 01040086000000 Other effects of changes in the value of cash 01040087000000 Total effects of changes in the value of cash 01040088000000 Cash at the beginning of the period 01040089000000 Cash at the end of the period The attached notes are an integral part of this financial statement Concept 4.1.- Notes to the financial statements This annex 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, 2022 and 2021 2022 2021 (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 from: 01050009000000 General services in the country 01050010000000 General services from abroad 01050011000000 Maquiladora services in the country

Friday, January 13, 2023 OFFICIAL GAZETTE 199 01050012000000 Maquiladora services abroad 01050013000000 Administrative services in the country 01050014000000 Administrative services from abroad 01050015000000 Insurance and reinsurance in the country 01050016000000 Insurance and reinsurance from abroad 01050017000000 Commissions in the country 01050018000000 Commissions from abroad 01050019000000 Royalties in the country 01050020000000 Royalties from abroad 01050021000000 Technical assistance in the country 01050022000000 Technical assistance from abroad 01050023000000 Leasing in the country 01050024000000 Leasing from abroad 01050025000000 Gain on disposal of shares 01050026000000 Gain on disposal of fixed assets 01050027000000 Gain on disposal of intangible assets 01050028000000 Gain on disposal of land 01050029000000 Recovery of uncollectible accounts 01050030000000 Recovery from 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 (fiscal year) Percentage in relation to total sales or net income updated (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 Part III Data to be provided Related parties 2022 Unrelated parties 2022 Related parties 2021 Unrelated parties 2021 Part IV Data to be provided Total taxable for Income Tax 2022 Total non-taxable for Income Tax 2022 Total taxable for Income Tax 2021 Total non-taxable for Income Tax 2021

200 OFFICIAL GAZETTE Friday, January 13, 2023 This annex consists of eight columns and is divided into two parts. Index Concept Data to be provided 6.- Determination of the cost of goods sold for accounting and Income Tax purposes For the periods from January 1 to December 31, 2022 and 2021 Total 2022 Related parties 2022 (Figures in pesos) Note: Information from this annex is only captured when a type of costing system has been selected in index 01D028000 of the general data annex In accordance with 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 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 Cost of production 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

Friday, January 13, 2023 OFFICIAL GAZETTE 201 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 01060021000000 Plus-minus: effect of inflation in accordance with NIF B-10 01060022000000 Historical accounting cost of goods sold Less: 01060023000000 Purchases of raw materials, work in process and finished products not deductible 01060024000000 Non-deductible labor 01060025000000 Non-deductible manufacturing expenses 01060026000000 Accounting depreciation in manufacturing expenses 01060027000000 Other non-deductible concepts Plus: 01060028000000 Tax depreciation of investments related to production 01060029000000 Other deductible concepts 01060030000000 Deductible cost of goods sold for Income Tax In accordance with a system other than the above 01060031000000 Manufacturing expenses 01060032000000 Other cost of sales concepts 01060033000000 Accounting cost of sales 01060034000000 Plus-minus: effect of inflation in accordance with 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

202 OFFICIAL GAZETTE Friday, January 13, 2023 Part II Data to be provided Unrelated Parties 2022 Total 2021 Related Parties 2021 Unrelated Parties 2021 This annex consists of 56 columns and is divided into twelve parts. Part I Index Concept Data to be provided 7.- Comparative analysis of expense sub-accounts For the years ended December 31, 2022 and 2021 Manufacturing Expenses 2022 Manufacturing Expenses 2021 (Figures in pesos) Remuneration 01070000000000 Wages and salaries 01070001000000 Compensation 01070002000000 Overtime 01070003000000 Vacation 01070004000000 Vacation bonus 01070005000000 Bonuses 01070006000000 Severance 01070007000000 Workers' profit sharing accrued 01070008000000 Workers' profit sharing deferred 01070009000000 Wages, salaries and benefits to workers with disability 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 contributions 01070019000000 INFONAVIT contributions 01070020000000 Payroll tax 01070021000000 Retirement insurance 01070022000000 Other taxes and contributions 01070023000000 Total taxes and contributions on wages and salaries

Friday, January 13, 2023 OFFICIAL GAZETTE 203 Fees 01070024000000 To resident individuals 01070025000000 To resident corporations 01070026000000 To residents abroad 01070027000000 Subtotal 01070028000000 To the board of directors 01070029000000 Total fees Leases 01070030000000 To resident individuals 01070031000000 To resident corporations 01070032000000 To residents abroad 01070033000000 Total leases Depreciations and amortizations 01070034000000 (Depreciations) 01070035000000 Total depreciations 01070036000000 (Amortizations) 01070037000000 Total amortizations Other expenses 01070038000000 Fuels and lubricants 01070039000000 Mail 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 duties 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 corporations 01070061000000 Import tax

204 OFFICIAL GAZETTE Friday, January 13, 2023 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 Maquiladora services 01070073000000 Bank commissions 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 disposal of shares 01070081000000 Loss on asset impairment 01070082000000 Loss on uncollectible credits 01070083000000 Restaurant consumption 01070084000000 Loss on financial derivative operations 01070085000000 Deduction for food aid for workers 01070086000000 Use or temporary enjoyment of automobiles with propulsion of rechargeable electric batteries and electric automobiles with internal combustion engine or hydrogen-powered 01070087000000 Deductible amount of payments made for the use or temporary enjoyment of automobiles 01070088000000 Others 01070089000000 Total other expenses 01070090000000 Total expenses 01070091000000 Reexpression effect 01070092000000 Total 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 (fiscal year previous) 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 2022 Manufacturing expenses: unrelated parties 2022 Manufacturing expenses: related parties 2021 Manufacturing expenses: unrelated parties 2021

Friday, January 13, 2023 OFFICIAL GAZETTE 205 Part IV Data to be provided Sales expenses 2022 Sales expenses 2021 Sales expenses: percentage in relation to total updated expenses (fiscal year) Sales expenses: percentage in relation to total updated expenses (fiscal year previous) Sales expenses: variation in pesos with respect to the previous fiscal year Part V Data to be provided Sales expenses: percentage of variation in pesos with respect to the previous fiscal year Expenses of sale: explain variation Sales expenses: related parties 2022 Sales expenses: unrelated parties 2022 Sales expenses: related parties 2021 Sales expenses: Unrelated parties 2021 Part VI Data to be provided Administrative expenses 2022 Administrative expenses 2021 Administrative expenses: percentage in relation to total updated expenses (fiscal year) Administrative expenses: percentage in relation to total updated expenses (fiscal year previous) Administrative expenses: variation in pesos with respect to the previous fiscal year Part VII Data to be provided Administrative expenses: percentage of variation in pesos with respect to the previous fiscal year Administrative expenses: explain variation Administrative expenses: related parties 2022 Administrative expenses: unrelated parties 2022 Administrative expenses: related parties 2021 Part VIII Data to be provided Administrative expenses: unrelated parties 2021 General expenses 2022 General expenses 2021 General expenses: percentage in relation to total updated expenses (fiscal year) General expenses: percentage in relation to total updated expenses (fiscal year previous) 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 2022 General expenses: Unrelated Parties 2022

206 OFFICIAL GAZETTE Friday, January 13, 2023 Part X Data to be provided General expenses: related parties 2021 General expenses: unrelated parties 2021 Total 2022 Total 2021 Total related parties 2022 Total unrelated parties 2022 Part XI Data to be provided Total Related Parties 2021 Total Unrelated Parties 2021 Total deductible for Income Tax 2022 Total deductible for Income Tax 2021 Part XII Data to be provided Total non- deductible for Income Tax 2022 Total non-deductible for Income Tax 2021 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 years ended December 31, 2022 and 2021 2022 Related parties 2022 (figures in pesos) Interest in favor Nationals 01080000000000 Bank 01080001000000 Individuals 01080002000000 Corporations 01080003000000 Reexpression effect 01080004000000 Total interest in favor nationals Foreigners 01080005000000 Bank 01080006000000 Individuals 01080007000000 Corporations 01080008000000 Reexpression effect 01080009000000 Total interest in favor foreigners 01080010000000 Total interest in favor

Friday, January 13, 2023 OFFICIAL GAZETTE 207 Interest payable Nationals 01080011000000 Bank 01080012000000 Individuals 01080013000000 Corporations 01080014000000 Reexpression effect 01080015000000 Total interest payable nationals Foreigners 01080016000000 Bank 01080017000000 Individuals 01080018000000 Corporations 01080019000000 Reexpression effect 01080020000000 Total interest payable foreigners 01080021000000 Total interest payable Late interest in favor Nationals 01080022000000 Nationals 01080023000000 Reexpression effect 01080024000000 Total late interest in favor nationals Foreigners 01080025000000 Foreigners 01080026000000 Reexpression effect 01080027000000 Total late interest in favor foreigners 01080028000000 Total late interest in favor Late interest payable Nationals 01080029000000 Nationals 01080030000000 Reexpression effect 01080031000000 Total late interest payable nationals Foreigners 01080032000000 Foreigners 01080033000000 Reexpression effect 01080034000000 Total late interest payable foreigners 01080035000000 Total late interest payable

208 OFFICIAL GAZETTE Friday, January 13, 2023 Exchange rate result 01080036000000 Exchange loss 01080037000000 Reexpression effect 01080038000000 Total exchange loss 01080039000000 Exchange gain 01080040000000 Reexpression effect 01080041000000 Total exchange gain 01080042000000 Total exchange result Monetary position result 01080043000000 Favorable monetary position result 01080044000000 Reexpression effect 01080045000000 Total favorable monetary position result 01080046000000 Unfavorable monetary position result 01080047000000 Reexpression effect 01080048000000 Total unfavorable monetary position result 01080049000000 Total monetary position result Changes in fair value of financial assets and liabilities 01080050000000 Changes in fair value of debtor financial assets and liabilities 01080051000000 Reexpression effect 01080052000000 Total changes in fair value of debtor financial assets and liabilities 01080053000000 Changes in fair value of creditor financial assets and liabilities 01080054000000 Reexpression effect 01080055000000 Total changes in fair value of creditor financial assets and liabilities 01080056000000 Total changes in fair value of financial assets and liabilities Other financial concepts Other in favor Domestic 01080057000000 Domestic 01080058000000 Reexpression effect 01080059000000 Total other domestic in favor Foreign 01080060000000 Foreign 01080061000000 Reexpression effect 01080062000000 Total other foreign in favor 01080063000000 Total other in favor

Friday, January 13, 2023 OFFICIAL GAZETTE 209 Other in charge Domestic 01080064000000 Domestic 01080065000000 Reexpression effect 01080066000000 Total other domestic in charge Foreign 01080067000000 Foreigners 01080068000000 Reexpression effect 01080069000000 Total other foreign in charge 01080070000000 Total other in charge 01080071000000 Total other financial concepts 01080072000000 Total comprehensive financing result Part II Data to be provided Unrelated parties 2022 2021 Related parties 2021 Unrelated parties 2021 Part III Data to be provided Accumulable or deductible for Income Tax 2022 Accumulable or deductible for Income Tax 2021 Not accumulable or not subject to Income Tax (non-deductible expenses) for Income Tax 2022 Not accumulable or not subject to Income Tax (non-deductible expenses) for Income Tax 2021 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 fiscal year ending December 31, 2022 Taxable base Rate, tariff or quota (amounts in pesos) Contributions owed by the taxpayer as the direct subject Income Tax (ISR) 01090000000000 Income Tax 01090001000000 Other ISR reductions 01090002000000 ISR incurred in the fiscal year

210 OFFICIAL GAZETTE Friday, January 13, 2023 01090003000000 Amount pending applied in the fiscal year, from the tax incentive for projects in research and technological development authorized in previous fiscal years 01090004000000 Amount pending applied in the fiscal year, from the tax incentive for investment projects in national cinematographic production from previous fiscal years. 01090005000000 Incentive for investment projects in national cinematographic production 01090006000000 Amount pending applied in the fiscal year, from the tax incentive for investment projects in the arts from previous fiscal years 01090007000000 Incentive for investment projects in the arts 01090008000000 Expenses and investments for "projects in research and technological development", applied in the 2022 fiscal year 01090009000000 Expenses and investments for "projects in research and technological development", applied in the 2021 fiscal year 01090010000000 Expenses and investments for "projects in research and technological development", applied in the 2020 fiscal year 01090011000000 Expenses and investments for "projects in research and technological development", applied in the 2019 fiscal year 01090012000000 Expenses and investments for "projects in research and technological development", applied in the 2018 fiscal year 01090013000000 Expenses and investments for "projects in research and technological development", applied in the 2017 fiscal year 01090014000000 Expenses and investments for "projects in research and technological development", applied in the 2016 fiscal year 01090015000000 Expenses and investments for "projects in research and technological development", applied in the 2015 fiscal year 01090016000000 Expenses and investments for "projects in research and technological development", applied in the 2014 fiscal year 01090017000000 Amount pending to be applied for "projects in research and technological development" 01090018000000 Incentive for investment in projects and programs for high-performance sports 01090019000000 Amount pending to be applied for investment in projects and programs for high-performance sports 01090020000000 Income obtained from government support 01090021000000 Amount pending to be applied from the incentive for investment in fixed feeding equipment for electric vehicles 01090022000000 Amount of the tax incentive for biodiesel and its mixtures 01090023000000 Other incentives 01090024000000 Total incentives 01090025000000 Provisional payments made to the federation 01090026000000 ISR withheld from the taxpayer 01090027000000 Creditable ISR paid abroad 01090028000000 Creditable ISR for dividends or distributed profits 01090029000000 Other amounts owed 01090030000000 Other amounts in favor 01090031000000 Difference owed 01090032000000 Difference in favor 01090033000000 Income Tax owed for the fiscal year 01090034000000 Tax incentive in the matter of Income Tax indicated in the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018, applied in the 2022 fiscal year

Friday, January 13, 2023 OFFICIAL GAZETTE 211 01090035000000 Tax incentive in the matter of Income Tax indicated in the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020, applied in the 2022 fiscal year 01090036000000 Income Tax paid in annual, normal and complementary declarations 01090037000000 Difference owed for the fiscal year 01090038000000 ISR paid in excess applied against the IETU 01090039000000 Balance in favor for the fiscal year Other data 01090040000000 Income Tax on income subject to preferential tax regimes 01090041000000 Income Tax on distributed dividends not originating from CUFIN or CUFINRE 01090042000000 Income Tax on distributed dividends originating from CUFINRE Natural person 01090043000000 Other income manifested as a natural person Value Added Tax (VAT) 01090044000000 Value of acts or activities taxed at the 16% rate 01090045000000 Value of acts or activities taxed at the 0% rate 01090046000000 Sum of the value of acts or activities taxed 01090047000000 Value of acts or activities for which payment is not required (exempt) 01090048000000 Total value of acts or activities 01090049000000 Value of acts or activities not subject 01090050000000 Sum of VAT incurred for the months of the fiscal year 01090051000000 Sum of creditable VAT for the months of the fiscal year excluding balances in favor 01090052000000 Tax incentive in the matter of Value Added Tax indicated in the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018, applied in the 2022 fiscal year 01090053000000 Tax incentive in the matter of Value Added Tax indicated in the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020, applied in the 2022 fiscal year 01090054000000 Sum of compensations applied to VAT from other federal contributions in the months of the fiscal year 01090055000000 Sum of credits of VAT balances in favor 01090056000000 Sum of VAT returned in the months of the fiscal year 01090057000000 Credit of VAT for investments or expenses in pre-operational periods (articles 5, fraction VI and 5-B, second paragraph of the LIVA)

212 OFFICIAL GAZETTE Friday, January 13, 2023 01090058000000 Increase of VAT for investments or expenses in pre-operational periods (articles 5, fraction VI and 5-B, second paragraph of the LIVA) 01090059000000 Refund of VAT for investments or expenses in pre-operational periods (articles 5, fraction VI and 5-B, second paragraph of the LIVA) 01090060000000 Amount of information technology services provided abroad considered as exported and subject to the 0% VAT rate (article 29, fraction IV, subsection I of the LIVA) Special Tax on Production and Services (IEPS) 01090061000000 Value of acts or activities taxed at the 3% rate (public telecommunications networks) 01090062000000 Value of acts or activities taxed at the 25% rate (energy drinks, as well as concentrates, powders and syrups to prepare energy drinks) 01090063000000 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.) 01090064000000 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.) 01090065000000 Value of acts or activities taxed at the 30% rate (games with bets and lotteries) 01090066000000 Value of acts or activities taxed at the 30.4% rate (manufactured tobacco, cigars and other manufactured tobacco made entirely by hand) 01090067000000 Value of acts or activities taxed at the 50% rate (alcohol, denatured alcohol and uncrystallizable honeys) 01090068000000 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.) 01090069000000 Value of acts or activities taxed at the 160% rate (manufactured tobacco, cigarettes) 01090070000000 Value of acts or activities taxed at the 160% rate (manufactured tobacco, cigars and other manufactured tobacco) 01090071000000 Value of acts or activities taxed at other rates 01090072000000 Sum of the value of acts or activities taxed 01090073000000 Value of acts or activities for which payment is not required (exempt) 01090074000000 Total value of acts or activities 01090075000000 Total liters of flavored beverages sold 01090076000000 Total amount of sales of pesticides categories 1 and 2 at the 9% rate 01090077000000 Total amount of sales of pesticides category 3 at the 7% rate 01090078000000 Total amount of sales of pesticides category 4 at the 6% rate 01090079000000 Total amount of sales of pesticides category 5

Friday, January 13, 2023 OFFICIAL GAZETTE 213 01090080000000 Total amount of non-basic foods with high caloric density from the sales of snacks at the 8% rate 01090081000000 Total amount of non-basic foods with high caloric density from the sales of confectionery products at the 8% rate 01090082000000 Total amount of non-basic foods with high caloric density from the sales of chocolate and other cocoa-derived products at the 8% rate 01090083000000 Total amount of non-basic foods with high caloric density from the sales of flans and puddings at the 8% rate 01090084000000 Total amount of non-basic foods with high caloric density from the sales of fruit and vegetable candies at the 8% rate 01090085000000 Total amount of non-basic foods with high caloric density from the sales of peanut and hazelnut creams at the 8% rate 01090086000000 Total amount of non-basic foods with high caloric density from the sales of milk candies at the 8% rate 01090087000000 Total amount of non-basic foods with high caloric density from the sales of prepared foods based on cereals at the 8% rate 01090088000000 Total amount of non-basic foods with high caloric density from the sales of ice creams, sorbets and ice pops at the 8% rate 01090089000000 Fossil fuels, liters of propane sold (quota of $7.7291 per liter) 01090090000000 Fossil fuels, liters of butane sold (quota of $10.0023 per liter) 01090091000000 Fossil fuels, liters of gasoline and aviation gas sold (quota of $13.5569 per liter) 01090092000000 Fossil fuels, liters of jet fuel and other kerosenes sold (quota of $16.1918 per liter) 01090093000000 Fossil fuels, liters of diesel sold (quota of $16.4501 per liter) 01090094000000 Fossil fuels, liters of fuel oil sold (quota of $17.5558 per liter) 01090095000000 Fossil fuels, tons of petroleum coke sold (quota of $20.3767 per ton) 01090096000000 Fossil fuels, tons of coal coke sold (quota of $37.7695 per ton) 01090097000000 Fossil fuels, tons of mineral coal sold (quota of $35.9692 per ton) 01090098000000 Fossil fuels, tons of other fossil fuels sold (quota of $51.9957 per ton) 01090099000000 Sum of IEPS incurred for the months of the fiscal year 01090100000000 Value of imported acts or activities at the 25% rate (energy drinks, as well as concentrates, powders and syrups to prepare energy drinks) 01090101000000 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.) 01090102000000 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.) 01090103000000 Value of imported acts or activities at the 30.4% rate (manufactured tobacco, cigars and other manufactured tobacco made entirely by hand)

214 OFFICIAL GAZETTE Friday, January 13, 2023 01090104000000 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.) 01090105000000 Value of imported acts or activities at the 160% rate (manufactured tobacco, cigarettes) 01090106000000 Value of imported acts or activities at the 160% rate (manufactured tobacco, cigars and other manufactured tobacco) 01090107000000 Value of imported acts or activities at other rates 01090108000000 Sum of the value of imported acts or activities 01090109000000 Total liters of flavored beverages imported 01090110000000 Total amount of imports of pesticides categories 1 and 2 at the 9% rate 01090111000000 Total amount of imports of pesticides category 3 at the 7% rate 01090112000000 Total amount of imports of pesticides category 4 at the 6% rate 01090113000000 Total amount of sales of pesticides category 5 01090114000000 Total amount of non-basic foods with high caloric density from the imports of snacks at the 8% rate 01090115000000 Total amount of non-basic foods with high caloric density from the imports of confectionery products at the 8% rate 01090116000000 Total amount of non-basic foods with high caloric density from the imports of chocolate and other cocoa-derived products at the 8% rate 01090117000000 Total amount of non-basic foods with high caloric density from the imports of flans and puddings at the 8% rate 01090118000000 Total amount of non-basic foods with high caloric density from the imports of fruit and vegetable candies at the 8% rate 01090119000000 Total amount of non-basic foods with high caloric density from the imports of peanut and hazelnut creams at the 8% rate 01090120000000 Total amount of non-basic foods with high caloric density from the imports of milk candies at the 8% rate 01090121000000 Total amount of non-basic foods with high caloric density from the imports of prepared foods based on cereals at the 8% rate 01090122000000 Total amount of non-basic foods with high caloric density from the imports of ice creams, sorbets and ice pops at the 8% rate 01090123000000 Fossil fuels, liters of propane imported (quota of $5.91 per liter) 01090124000000 Fossil fuels, liters of butane imported (quota of $7.66 per liter) 01090125000000 Fossil fuels, liters of gasoline and aviation gas imported (quota of $10.38 per liter) 01090126000000 Fossil fuels, liters of jet fuel and other kerosenes imported (quota of $12.40 per liter) 01090127000000 Fossil fuels, liters of diesel imported (quota of $12.59 per liter) 01090128000000 Fossil fuels, liters of fuel oil imported (quota of $13.45 per liter) 01090129000000 Fossil fuels, tons of petroleum coke imported (quota of $15.60 per ton)

Friday, January 13, 2023 OFFICIAL GAZETTE 215 01090130000000 Fossil fuels, tons of coal coke imported (quota of $36.57 per ton) 01090131000000 Fossil fuels, tons of mineral coal imported (quota of $27.54 per ton) 01090132000000 Fossil fuels, tons of other fossil fuels imported (quota of $39.80 per ton) 01090133000000 Value of cigarettes sold (quota of $0.5108 per cigarette) 01090134000000 Value of imported cigarettes (quota of $0.5108 per cigarette) 01090135000000 Value of the total weight in grams of cigars and other manufactured tobacco sold other than cigarettes between 0.75 (quota $0.5108) 01090136000000 Value of the total weight in grams of cigars and other manufactured tobacco imported other than cigarettes between 0.75 (quota $0.5108) 01090137000000 Tax incurred by quota of cigarettes sold 01090138000000 Tax incurred by quota of imported cigarettes 01090139000000 Tax incurred by quota of cigars and other manufactured tobacco corresponding to the total weight in grams (cigars and other manufactured tobacco taxed sold between 0.75) 01090140000000 Tax incurred by quota of cigars and other manufactured tobacco corresponding to the total weight in grams (cigars and other manufactured tobacco taxed imported between 0.75) 01090141000000 Sum of creditable IEPS for the months of the fiscal year 01090142000000 Sum of compensations of IEPS balances in favor 01090143000000 Sum of compensations applied to IEPS from other federal contributions in the months of the fiscal year 01090144000000 Sum of credits of IEPS balances in favor 01090145000000 Sum of IEPS returned in the months of the fiscal year 01090146000000 Biodiesel and its mixtures referred to in fraction I of section A, of article 16 of the LIF 2022 01090147000000 Biodiesel and its mixtures referred to in fraction IV of section A, of article 16 of the LIF 2022 Tax on Foreign Trade 01090148000000 General import tax 01090149000000 General export tax 01090150000000 Total taxes on foreign trade Social Security Contributions 01090151000000 Employer quotas to IMSS 01090152000000 Contributions to INFONAVIT 01090153000000 Contributions to retirement insurance Fees for services provided 01090154000000 The National Institute of Migration (INM).- visitor without permission to perform remunerated activities (article 8, fraction I of the Federal Fees Law)

216 OFFICIAL GAZETTE Friday, January 13, 2023 01090155000000 The National Institute of Migration (INM).- migratory services (article 12 of the Federal Fees Law) 01090156000000 Navigation Services in Mexican Airspace (SENEAM) 01090157000000 Federal Telecommunications Institute (IFT) 01090158000000 Others specify concept Contributions for which it is the withholding agent: Income Tax (ISR) For payments to residents in the country 01090159000000 For salaries 01090160000000 Fees at 35% art 96 LISR 01090161000000 Prizes 01090162000000 Fees at 10% 01090163000000 Renting at 10% 01090164000000 Alienation of other goods at 20% 01090165000000 Interest at 0.08%, on the amount of the capital 01090166000000 Interest at 20% 01090167000000 Interest and exchange gain at 35% 01090168000000 Commissions 01090169000000 For dividends at 10% 01090170000000 Others 01090171000000 Total ISR withheld from residents in the country For payments to residents abroad 01090172000000 Salaries at 15% 01090173000000 Salaries at 30% 01090174000000 Pensions, annuities and other concepts at 15% 01090175000000 Pensions, annuities and other concepts at 30% 01090176000000 Fees at 25% 01090177000000 Royalties at 5% 01090178000000 Royalties at 10% 01090179000000 Royalties at 25% 01090180000000 Royalties at 35% 01090181000000 Technical assistance 01090182000000 Mediations 01090183000000 Real estate renting 01090184000000 Furniture renting at 25% 01090185000000 Exchange of public debt for capital 01090186000000 Financial leasing 01090187000000 Prizes 01090188000000 Time-sharing tourist service 01090189000000 Interest at 4.9% 01090190000000 Interest at 10% 01090191000000 Interest at 15% 01090192000000 Interest at 21% 01090193000000 Interest at 35% 01090194000000 Alienation of real estate 01090195000000 Alienation of shares 01090196000000 Financial derivative operations of capital

Friday, January 13, 2023 OFFICIAL GAZETTE 217 01090197000000 Derivative financial operations on debt 01090198000000 Construction of works, installation, maintenance or assembly on real estate 01090199000000 Charter party contract 01090200000000 Public, artistic and sporting events 01090201000000 For dividends at 10% 01090202000000 Others 01090203000000 Total of ISR withheld from residents abroad Value Added Tax (VAT) 01090204000000 Independent personal services provided by individuals 01090205000000 Use or temporary enjoyment of goods lent or granted by individuals 01090206000000 Acquisition of scrap 01090207000000 Land freight transport services provided by individuals or corporations 01090208000000 Services provided by commission agents individuals 01090209000000 Acquisition, or use or temporary enjoyment of tangible goods, that are sold or granted by residents abroad without permanent establishment in the country 01090210000000 Others 01090211000000 Total of VAT withheld Other withheld contributions 01090212000000 Special Tax on Production and Services withheld 01090213000000 Worker contributions to IMSS 01090214000000 Others Compensations made and refunds obtained Compensations made during the exercise of balances in favor arising from: At historical value of: 01090215000000 Value Added Tax 01090216000000 Income Tax 01090217000000 Other federal contributions At updated value of: 01090218000000 Value Added Tax 01090219000000 Income Tax 01090220000000 Other federal contributions Compensations made during the exercise applied to: 01090221000000 Own Value Added Tax coming from Own Value Added Tax 01090222000000 Own Income Tax coming from Own Income Tax 01090223000000 Other federal contributions

218 OFFICIAL GAZETTE Friday, January 13, 2023 Refunds obtained in the exercise 01090224000000 Other federal contributions From: 01090225000000 Value Added Tax 01090226000000 Income Tax 01090227000000 Other federal contributions Part II Data to provide Contribution determined by audit in charge or in favor Contribution in charge or balance in favor determined by the taxpayer Difference Material Differences not investigated by audit Concept 9.1.- Declaration This annex consists of 14 columns and is divided into four parts. Part I Index Concept Data to provide 10.- List of contributions to pay on December 31, 2022 Amount corresponding to the fiscal year audited Amount from previous exercises (Figures in pesos) Income Tax incurred as direct subject 01100000000000 Determined by the taxpayer (of the exercise) 01100001000000 Difference determined by the taxpayer (of the audited exercise) Provisional and/or definitive payments determined by the taxpayer for concept of: Income Tax own provisional payments 01100002000000 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 01100003000000 Corresponding to the month of: Income Tax for payment of fees in its capacity as withholder 01100004000000 Corresponding to the month of:

Friday, January 13, 2023 OFFICIAL GAZETTE 219 Income Tax for payment of leases in its capacity as withholder 01100005000000 Corresponding to the month of: Income Tax for payment of interests in its capacity as withholder 01100006000000 Corresponding to the month of: Income Tax (other withholdings to residents in Mexico) in its capacity as withholder 01100007000000 Corresponding to the month of: Income Tax on dividends as direct subject 01100008000000 Corresponding to the month of: Income Tax tax regimes preferential as direct subject 01100009000000 Corresponding to the exercise of: Income Tax for payments to abroad in its capacity as withholder 01100010000000 Corresponding to the month of: Corporate Tax at Single Rate incurred as direct subject 01100011000000 Corresponding to the exercise of: (specify the exercise) Tax on Cash Deposits as collector (from previous exercises) 01100012000000 Corresponding to the exercise of: (specify the exercise) Information determined by the taxpayer: Tax on Assets as direct subject 01100013000000 Corresponding to the exercise of: (specify the exercise) Value Added Tax incurred as direct subject 01100014000000 Corresponding to the month of:

220 OFFICIAL GAZETTE Friday, January 13, 2023 Value Added Tax in its capacity as withholder 01100015000000 Corresponding to the month of: Special Tax on Production and Services incurred as direct subject 01100016000000 Corresponding to the month of: Special Tax on Production and Services in its capacity as withholder 01100017000000 Corresponding to the month of: Tax on New Cars 01100018000000 Corresponding to the month of: Contributions to the Mexican Institute of Social Security 01100019000000 Corresponding to the month of: Contributions to the National Housing Fund Institute for Workers 01100020000000 Corresponding to the bimonth of: Contributions to retirement insurance 01100021000000 Corresponding to the bimonth of: Local Taxes 01100022000000 Corresponding to the month of: Tax on Payrolls 01100023000000 Corresponding to the month of: Rights for the services provided 01100024000000 The National Institute of Migration (INM) visitor without permission to perform activities remunerated (article 8, fraction I Federal Law of Rights) corresponding to the month of: 01100025000000 The National Institute of Migration (INM).

migratory services (article 12, Federal Law of Rights) corresponding to the month of: 01100026000000 Services to Navigation in the Mexican Airspace (SENEAM), corresponding to the month of: 01100027000000 Federal Telecommunications Institute (IFT), corresponding to the month of: 01100028000000 Others specify concept and period to which corresponds:

Friday, January 13, 2023 OFFICIAL GAZETTE 221 Other contributions 01100029000000 Specify concept and period to which corresponds: Differences not considered by the contributor in the fiscal year audited: 01100030000000 Difference determined by audit not considered by the contributor (of the exercise audited) Income Tax provisional payments 01100031000000 Corresponding to the month or period of: Income Tax withholdings to residents in Mexico 01100032000000 Corresponding to the month of: Income Tax withholdings to residents abroad 01100033000000 Corresponding to the month of: Income Tax on dividends 01100034000000 Corresponding to the month of: Income Tax tax regimes preferential as direct subject 01100035000000 Corresponding to the exercise Value Added Tax as direct subject 01100036000000 Corresponding to the month of: Value Added Tax in its capacity as withholder 01100037000000 Corresponding to the month of: Special Tax on Production and Services as direct subject 01100038000000 Corresponding to the month of: Special Tax on Production and Services in its capacity as withholder 01100039000000 Corresponding to the month of:

222 OFFICIAL GAZETTE Friday, January 13, 2023 Tax on New Cars 01100040000000 Corresponding to the month of: Contributions to the Mexican Institute of Social Security 01100041000000 Corresponding to the month of: Contributions to the National Housing Fund Institute for Workers 01100042000000 Corresponding to the bimonth of: Contributions to retirement insurance 01100043000000 Corresponding to the bimonth of: Local Taxes 01100044000000 Corresponding to the month of: Rights 01100045000000 Corresponding to the right Other contributions 01100046000000 Specify concept and period to which corresponds: 01100047000000 Total Part II Data to provide Total of contributions to pay Amount of the contribution in litigation Date of Payment Credit Institution or SAT Part III Data to provide Number of the operation Payment in installments (data of the free writing): folio number Payment in installments (data of the free writing) presentation date Payment in installments (data of the free writing) receiving administration Part IV Data to provide Authorization letter for payment in installments: number Authorization letter for payment in installments date

Friday, January 13, 2023 OFFICIAL GAZETTE 223 This annex consists of 9 columns and is divided into two parts. Part I Index Concept Data to provide 11.- Reconciliation between the accounting and fiscal result for purposes of Income Tax For the exercise ended on December 31, 2022 2022 2021 (figures in pesos) 01110000000000 Net profit 01110001000000 Net loss Plus-minus: 01110002000000 Effect of inflation of NIF B-10 01110003000000 Result by favorable monetary position 01110004000000 Result by 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 Non-accounting fiscal deductions Minus: 01110010000000 Non-fiscal accounting income 01110011000000 Fiscal loss before loss on alienation of shares 01110012000000 Fiscal profit before loss on alienation of shares 01110013000000 Loss on alienation of shares 01110014000000 Fiscal loss before PTU paid in the exercise 01110015000000 Fiscal profit before PTU paid in the exercise Plus or minus: 01110016000000 PTU paid in the exercise 01110017000000 Fiscal loss of the exercise 01110018000000 Fiscal profit of the exercise 01110019000000 Additional deduction for the promotion of first employment of the exercise (article ninth fraction XXXVII of the transitory provisions of the LISR for 2014) 01110020000000 Amortization of losses from previous exercises 01110021000000 Fiscal result and/or taxable profit

224 OFFICIAL GAZETTE Friday, January 13, 2023 Non-accounting fiscal income 01110022000000 Annual adjustment for accumulated inflation 01110023000000 Fiscal exchange gain 01110024000000 Fiscal profit on alienation of shares and/or intangibles 01110025000000 Fiscal profit on reimbursement of capital 01110026000000 Fiscal profit on alienation of fixed asset 01110027000000 Fiscal profit on alienation of land 01110028000000 Fiscal profit in trusts 01110029000000 Customer advances 01110030000000 Income collected from the previous exercise (individuals) 01110031000000 Late interests 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 of 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 alienation of shares and/or intangibles 01110047000000 Cost of sales (individuals) 01110048000000 Exchange loss 01110049000000 Accounting amortizations 01110050000000 Accounting loss on alienation of fixed asset 01110051000000 Accounting loss on alienation of land 01110052000000 Accounting loss in trusts 01110053000000 Accounting loss in joint venture 01110054000000 Fees, rents and interests not paid at the close of the exercise 01110055000000 Loss in subsidiary participation 01110056000000 Accrued interests that exceed market value and late paid or not 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

Friday, January 13, 2023 OFFICIAL GAZETTE 225 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 Maquilas (individuals) 01110072000000 Manufacturing expenses (individuals) 01110073000000 Fiscal depreciation 01110074000000 Fiscal incentive for immediate deduction of investments 01110075000000 Fiscal amortization 01110076000000 Fiscal loss on alienation of shares and/or intangibles 01110077000000 Fiscal loss on alienation of fixed asset 01110078000000 Fiscal loss on alienation of land 01110079000000 Fiscal loss in trusts 01110080000000 Deductible annual adjustment for inflation 01110081000000 Cost of goods sold deductible for Income Tax 01110082000000 Fiscal exchange loss 01110083000000 Charges to provisions 01110084000000 Charges to estimates 01110085000000 Fees, rents and interests that affected the result of the previous exercise paid in this 01110086000000 Customer advances from the previous exercise 01110087000000 Loss on uncollectible credits 01110088000000 Late interests effectively paid 01110089000000 Additional deduction for donation of basic goods for human subsistence (article 1.3. of the Decree published in the Official Gazette of the Federation on December 26, 2013) 01110090000000 Deduction of the additional amount of 25% of the salary (article 1.5. of the Decree published in the DOF on December 26, 2013 and article 186 of the LISR) 01110091000000 Additional deduction for maquiladoras 01110092000000 Fiscal incentive to hire persons with disabilities and/or elderly 01110093000000 Deduction of the Income Tax withheld to persons with disabilities and/or elderly 01110094000000 Transfer pricing adjustment 01110095000000 Net interests from previous exercises 01110096000000 Net interests of the exercise 01110097000000 Other non-accounting fiscal deductions 01110098000000 Total of non-accounting fiscal deductions

226 OFFICIAL GAZETTE Friday, January 13, 2023 Non-fiscal accounting income 01110099000000 Exchange gain 01110100000000 Accounting profit on alienation of shares and/or intangibles 01110101000000 Accounting profit on alienation of fixed asset 01110102000000 Accounting profit on alienation of land 01110103000000 Accounting profit in trusts 01110104000000 Accounting profit in joint venture 01110105000000 Advance sales accumulated in the previous exercise and accrued in this 01110106000000 Cancellation of estimates 01110107000000 Cancellation of provisions 01110108000000 Income from dividends 01110109000000 Income from work progress 01110110000000 Accrued late interests in favor collected or not 01110111000000 Profit in subsidiary participation 01110112000000 Customer advance from previous exercises considered as income in the exercise 01110113000000 Income of the exercise not collected (individuals) 01110114000000 Tax balances in favor and their update 01110115000000 Other non-fiscal accounting income 01110116000000 Total of non-fiscal accounting income Part II Data to provide Percentage in relation to the total of the year Updated (fiscal exercise) Percentage in relation to the total of the year Updated (fiscal exercise previous) Variation in pesos respect to the Fiscal exercise previous Percentage of variation in pesos respect to the Fiscal exercise previous Explain variation This annex consists of 22 columns and is divided into five parts. Part I Index Concept Data to provide 12.- Derivative financial operations contracted with residents abroad For the exercise ended on December 31, 2022 Number of identification fiscal Country of residence (figures in pesos) note: Only the information from this annex is captured when it has been noted if in the concept "01D115000", of the annex of general data name, denomination or trade name of the resident in the country abroad 01120000000000 (Specify) 01120001000000 Total

Friday, January 13, 2023 OFFICIAL GAZETTE 227 Part II Data to provide Date of celebration of the contract that gave origin to the operation Date of celebration of the most recent addendum to the contract origin Type of operation contracted, debt or capital Amount contracted Part III Data to provide Fiscal effect that it had in the exercise income (deduction) Amount of the fiscal effect that it had in the exercise Type of currency Value agreed 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 of that you have 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 the 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 provide 13.- Permanent investments in subsidiaries, associated and affiliated residents abroad and in Mexico For the exercise ended on December 31, 2022 Number of identification fiscal Country of residence fiscal of the entity (Figures in pesos) Note: Only the information from this annex is captured when it has been noted if in the concept 01D116000, of the annex of general data

228 OFFICIAL GAZETTE Friday, January 13, 2023 Name, denomination or trade name of the foreign subsidiary, associated or affiliated 01130000000000 (Specify) 01130001000000 Total Name, denomination or trade name of the subsidiary, associated or affiliated 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 the profits (losses) of previous exercises in the percentage of participation Form of payment (fund transfer, capitalization of credits or debts, etc.) Amount of the profit (loss) of the exercise in the percentage of participation Value of the investment Part III Data to provide Date on which the contribution of capital in its subsidiary was made 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 social parts for the exercise ended on December 31, 2022 Number of identification Fiscal or RFC Country of residence for fiscal purposes (figures in pesos) Name, denomination or trade name of the partner or shareholder 01140000000000 (Specify) 01140001000000 Total Part II Data to provide Percentage of participation of the partner or shareholder in the exercise Period of holding From Period of holding To Amount of contributions that are not premium in subscription of shares

Friday, January 13, 2023 OFFICIAL GAZETTE 229 Part III Data to provide Amount of withdrawals of capital Amount of loans made Amount of loans received Part IV Data to provide Percentage of rate of interest agreed In case of Loan Received Destination of the loan Amount of premium in subscription of shares Form of payment (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 the audited incomes according to statement of comprehensive income and those accumulable for purposes of Income Tax and the total of acts or activities for purposes of Value Added Tax for the exercise ended on December 31, 2022 2022 2021 (Figures in pesos) 01150000000000 Total of sales or net income Plus: 01150001000000 Total of interests in favor 01150002000000 Exchange gain 01150003000000 Effect of reexpression of the exchange gain 01150004000000 Result by favorable monetary position 01150005000000 Effect of reexpression of the result by favorable monetary position 01150006000000 Other financial concepts in favor 01150007000000 Effect of reexpression of other financial concepts in favor 01150008000000 Changes in the fair value of financial assets and liabilities to favor 01150009000000 Effect of reexpression of changes in the fair value of financial assets and liabilities to favor 01150010000000 Total of financial products 01150011000000 Integral result of capitalizable financing 01150012000000 Net profit by participation in the results of non-consolidated subsidiaries and associated 01150013000000 Income from discontinued operations 01150014000000 Favorable result from conversion of foreign operations 01150015000000 Unrealized favorable result in and/or on financial instruments 01150016000000 Favorable valuation of cash flow hedges and/or financial instruments

230 OFFICIAL GAZETTE Friday, January 13, 2023 01150017000000 Favorable participation of other comprehensive results of associates 01150018000000 Others 01150019000000 Deferred tax liability 01150020000000 Total of other favorable items 01150021000000 Total of sales or net income reported in the statement of comprehensive income Less: 01150022000000 Method of participation in subsidiaries, associates, etc. 01150023000000 Effect of restatement of exchange gain 01150024000000 Result from favorable monetary position 01150025000000 Effect of restatement of result from favorable monetary position 01150026000000 Effect of restatement of other favorable financial items 01150027000000 Effect of restatement of sales or gross income inherent to the activity 01150028000000 Effect of restatement of changes in fair value of assets and liabilities in favor 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 Gain realized in merger or spin-off of companies 01150039000000 Gain from capital reduction or liquidation of foreign resident commercial companies 01150040000000 Returns, discounts or allowances on national sales or income 01150041000000 Returns, discounts or allowances on foreign sales or income 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 years 01150047000000 Accounting gain on disposal of fixed assets 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

Friday, January 13, 2023 OFFICIAL GAZETTE 231 01150052000000 Income from dividends or profits received from other resident legal entities in Mexico 01150053000000 Deferred tax liability 01150054000000 Others 01150055000000 Total 01150056000000 Accumulable income for Income Tax Plus: 01150057000000 Sales or income from previous years collected in the current 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 Gain realized in merger or spin-off of companies 01150066000000 Gain from capital reduction or liquidation of foreign resident commercial companies 01150067000000 Fiscal loss on disposal of fixed assets 01150068000000 Fiscal loss on disposal of land 01150069000000 Exchange gain 01150070000000 Sales or income not collected in the 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 Value Added Tax purposes Part II Data to provide Percentage in relation to the total of the current updated year (fiscal 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 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 year ended December 31, 2022 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 01D041000, of the general data annex

232 OFFICIAL GAZETTE Friday, January 13, 2023 Income Tax Name or corporate 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 In the column "type of operation", 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) in case affirmative indicate In the annex called additional information, of which unique and valuable contributions are discussed The operation is agreed upon as with independent parties in comparable operations (yes or no) Amount of the Tax adjustment by the taxpayer for the operation to be considered agreed upon as with independent parties in comparable operations Part IV Data to provide The values of acts or activities for VAT were modified, or, of the VAT creditable (deductions) as a consequence of an adjustment of Transfer Pricing (Rule 3.9.1.2. section B, of the RMF 2022) (yes or no) Indicate if you obtained the benefit of the treaties to avoid double taxation (yes, no, n/a) Amount Modified

Friday, January 13, 2023 OFFICIAL GAZETTE 233 Part V Data to provide There was withholding and payment of ISR for this operation ISR rate withheld Index Concept Data to provide 17.- Taxpayer information on its transactions with related parties for the year ended December 31, 2022 (Figures in pesos) Note: Information from this annex is only captured when it has been noted in concept 01D041000, of the general data annex Business knowledge. General information What 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 perform 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 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

234 OFFICIAL GAZETTE Friday, January 13, 2023 Specify the five main intangible assets of which it is the owner and which it has registered in its accounting (see appendix VIII) 01170020000000 Field 1 01170021000000 Field 2 01170022000000 Field 3 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) applied to the fiscal year 01170027000000 Letter number 01170028000000 Date of the letter 01170029000000 Indicate if an advance pricing agreement (APA) is pending for the fiscal year 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 Deducted in the year initial inventories from operations with related parties carried out in previous years 01170035000000 Deducted in the year depreciation or amortization from operations with related parties carried out in previous 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 (fraction X of article 76 of the Income Tax Law) 01170038000000 Submission date (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 identification number (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 on its formulation. Preparers 01170040000000 RFC or tax identification number 1 01170041000000 RFC or tax identification number 2 01170042000000 RFC or tax identification number 3 Advisors 01170043000000 RFC or tax identification number 1 01170044000000 RFC or tax identification number 2 01170045000000 RFC or tax identification number 3

Friday, January 13, 2023 OFFICIAL GAZETTE 235 Tax identification number (RFC) of the persons who provided tax advice in terms of Title VI of the Federal Tax Code Tax advisors 01170046000000 RFC or tax identification number 1 01170047000000 RFC or tax identification number 2 01170048000000 RFC or tax identification number 3 Obligations regarding transfer pricing 01170049000000 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) 01170050000000 In case of discrepancy, specify: 01170051000000 The figures reported in the informational declaration (fraction X of article 76 of the Income Tax Law) are consistent with those stated in annex 16 of the audit report, both referring to operations with related parties. 01170052000000 In case of discrepancy, specify: 01170053000000 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 audit report 01170054000000 In case of discrepancy, specify: 01170055000000 In some of the transactions analyzed in the various documentation on transfer pricing 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 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 01170059000000 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 amount of the tax adjustment by the taxpayer for the operation to be considered agreed upon as with independent parties in comparable operations, answer the following (non-accounting tax effects): 01170060000000 The amount of the increase in accumulable income for purposes of the Income Tax Law

236 OFFICIAL GAZETTE Friday, January 13, 2023 01170061000000 The amount of the increase in authorized deductions for purposes of the Income Tax Law, even by decreasing income 01170062000000 The amount of the increase in authorized deductions for purposes of the Income Tax Law 01170063000000 Amount increased in the declarations submitted for the fiscal year by taxes withheld on payments to abroad, as a consequence of transfer pricing adjustments 01170064000000 Amount decreased in the declarations submitted for the fiscal year by creditable VAT, as a consequence of transfer pricing adjustments 01170065000000 Supporting documentation is available to substantiate the actual adjustments made 01170066000000 Modified the values of acts or activities for IEPS or well, of the creditable IEPS (deductions) as a consequence of a transfer pricing adjustment (Rule 3.9.1.2. section B, of the RMF 2022) 01170067000000 Indicate modified amount of acts or activities. (RMF) 01170068000000 Indicate modified amount of creditable IEPS. (RMF) 01170069000000 Complied with the requirements established in the current RMF to consider a transfer pricing adjustment deductible that increased its deductions 01170070000000 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 01170071000000 The taxpayer considered accrued interest as dividends in accordance with article 11 fraction II of the Income Tax Law 01170072000000 Amount of interest considered as dividends Cost of sales with related parties: 01170073000000 Analyzed the cost of sales corresponding to disposals to related parties in accordance with the provisions of fractions I, II and III of article 180 of the Income Tax Law (article 42, second paragraph Income Tax Law) In the 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 01170074000000 Article 180 fraction I of the Income Tax Law 01170075000000 Article 180 fraction II of the Income Tax Law 01170076000000 Article 180 fraction III of the Income Tax Law 01170077000000 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 01170078000000 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: in case of affirmative 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

Friday, January 13, 2023 OFFICIAL GAZETTE 237 01170079000000 Indicate the amount of the deduction made 01170080000000 Considered as non-deductible expenses with related parties referred to in fraction XXIII of article 28 of the Income Tax Law 01170081000000 Indicate the amount of the expense considered as non-deductible 01170082000000 Deducted expenses with related parties referred to in the second paragraph of fraction XXIX of article 28 of the Income Tax Law 01170083000000 Indicate the amount of the deduction made 01170084000000 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 01170085000000 Indicate the amount of the expense considered as non-deductible 01170086000000 Considered as non-deductible interest referred to in fraction XXXII of article 28 of the Income Tax Law Expenses for reimbursements (at cost) 01170087000000 Deducted expenses with related parties for reimbursements at cost In case of affirmative 01170088000000 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 Prorated expenses 01170089000000 Deducted expenses with related parties carried out in the abroad on a pro-rata basis 01170090000000 Indicate the amount of the deduction of expenses carried out in the abroad on a pro-rata basis 01170091000000 Quantify the benefit received or expected to be received from the pro-rata expense 01170092000000 Complied with what is stated in rule 3.3.1.27. of the RMF for 2022 Gains and/or losses on disposal of shares 01170093000000 Obtained fiscal gain and/or loss when carrying out an operation of disposal of shares with and among related parties Note: in case of affirmative, indicate in the annex called additional information the business reason for disposing of the shares 01170094000000 Indicate the value of the disposal price of the share package disposed 01170095000000 Indicate the proven acquisition cost of the share package disposed 01170096000000 Name of the issuer 01170097000000 RFC or tax ID of the issuer 01170098000000 Indicate the equity capital of the issuer 01170099000000 Name of the acquirer 01170100000000 RFC or tax ID of the acquirer 01170101000000 Submitted to the tax authorities the study on the determination of the sale price of the shares in the 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)

238 OFFICIAL GAZETTE Friday, January 13, 2023 01170102000000 Date of submission to the tax authorities of the study on the determination of the sale price of the shares 01170103000000 Tax authority in which it was submitted 01170104000000 Mention the business reason for disposing of the shares 01170105000000 Mention if you carried out the valuation of the disposal made 01170106000000 The taxpayer has the supporting documentation of the valuation of the disposal made In case of affirmative to the previous index, indicate RFC and name of the appraiser: 01170107000000 Name of the expert 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 terms of article 28 fraction XIX of the Income Tax Law. 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 what is referred to in article 28 fraction XXIV of the Income Tax Law 01170116000000 Indicate the corresponding amount Insufficient capitalization: 01170117000000 Determined non-deductible interest in accordance with what is provided by article 28 fraction XXVII of the Income Tax Law 01170118000000 Annual average balance of all debts of the taxpayer that accrued interest payable, determined in the terms of article 28 fraction XXVII of the Income Tax Law 01170119000000 Equity capital at the beginning of the year determined in the terms of article 28 fraction XXVII of the Income Tax Law 01170120000000 Equity capital at the end of the year determined in the terms of article 28 fraction XXVII of the Income Tax Law 01170121000000 Average equity capital 01170122000000 Average equity capital divided by three 01170123000000 Annual average balance of debts of the taxpayer incurred with related parties resident in the abroad, determined in terms of article 28 fraction XXVII of the Income Tax Law 01170124000000 Non-deductible interest determined in terms of article 28 fraction XXVII of the Income Tax Law 01170125000000 Opted to consider as equity capital of the year the initial and final balances of the year of its capital contribution accounts, net fiscal profit and net fiscal profit reinvested

Friday, January 13, 2023 OFFICIAL GAZETTE 239 Adjustments corresponding 01170126000000 Made during the fiscal year (in the current fiscal year subject to review or for purposes of previous 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 01170127000000 If affirmative, indicate the amount thereof 01170128000000 The adjusted fiscal year (1) 01170129000000 The adjusted fiscal year (2) 01170130000000 The adjusted fiscal year (3) 01170131000000 Carried out corresponding adjustments in transfer pricing matters during the fiscal year (in the current fiscal year 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 thereof 01170133000000 The adjusted fiscal year (1) 01170134000000 The adjusted fiscal year (2) 01170135000000 The adjusted fiscal year (3) 01170136000000 Carried out corresponding adjustments in transfer pricing matters during the fiscal year (in the current fiscal year subject to review or for purposes of previous years) as a result 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 01170137000000 If affirmative, indicate the amount thereof 01170138000000 The adjusted fiscal year (1) 01170139000000 The adjusted fiscal year (2) 01170140000000 The adjusted fiscal year (3) Article 76-A of the LISR (2022) 01170141000000 Is obliged to present the informative declaration provided for in fraction I (master file of related parties) 01170142000000 Is obliged to present the informative declaration provided for in fraction II (local file of related parties) 01170143000000 Is obliged to present the informative declaration provided for in fraction III (country by country) If affirmative in this last case, specify the basis for the obligation: 01170144000000 For being a multinational controlling legal entity (fraction III, subsection a)) 01170145000000 For being designated (fraction III, subsection b)) Do you have knowledge if the multinational controlling legal entity 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 2021 presented in 2022 (article 76-A of the LISR) 01170148000000 Presented on time and in due form the informative master declaration of the multinational corporate group for the fiscal year of 2021 01170149000000 Date of presentation (last presented)

240 OFFICIAL GAZETTE Friday, January 13, 2023 01170150000000 Presented on time and in due form the informative local declaration of related parties for the fiscal year of 2021 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 corporate group for the fiscal year of 2021 01170154000000 Date of presentation (last presented) Operational financial information without the modifications to bulletin B-3 statement of comprehensive income for 2013 of the Financial Reporting Standards (applicable fiscal year 2022) 01170155000000 Applied the transactional profit margin method of operation 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 2022) 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 alienation 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 Operating profit without the modifications to bulletin B-3 statement of comprehensive income for 2013 of the Financial Reporting Standards (applicable fiscal year 2022) Decree on fiscal incentives northern border region 01170171000000 Carried out operations with taxpayers who are in the northern border region

Friday, January 13, 2023 OFFICIAL GAZETTE 241 01170172000000 Amount of taxable income with related parties generated within the municipalities of the northern border region 01170173000000 Amount of taxable income with related parties that are located within the municipalities of the northern border region 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 its operations with related parties (fraction X of article 76 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 01170177000000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria in transfer pricing matters regarding 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, is there documentary evidence demonstrating compliance with what is provided in article 183, second and fourth paragraphs of the LISR 01170183000000 The taxpayer presented its informative declaration of manufacturing, maquiladora, and export service companies (DIEMSE) (articles 182 and 183 of the LISR) 01170184000000 Date of presentation (last presented) Indicate which paragraph of article 182 of the LISR you opted for in the exercise 01170185000000 First (safe harbour) 01170186000000 Antepenultimate advance pricing agreement (APA)

242 OFFICIAL GAZETTE Friday, January 13, 2023 Value of fixed assets and inventories owned by residents abroad Value of inventories of raw materials, semi-finished and finished products 01170187000000 January opening balance in dollars 01170188000000 January opening balance in pesos 01170189000000 January closing balance in dollars or its equivalent 01170190000000 January closing balance in pesos 01170191000000 January average balance in pesos 01170192000000 February closing balance in dollars or its equivalent 01170193000000 February closing balance in pesos 01170194000000 February average balance in pesos 01170195000000 March closing balance in dollars or its equivalent 01170196000000 March closing balance in pesos 01170197000000 March average balance in pesos 01170198000000 April closing balance in dollars or its equivalent 01170199000000 April closing balance in pesos 01170200000000 April average balance in pesos 01170201000000 May closing balance in dollars or its equivalent 01170202000000 May closing balance in pesos 01170203000000 May average balance in pesos 01170204000000 June closing balance in dollars or its equivalent 01170205000000 June closing balance in pesos 01170206000000 June average balance in pesos 01170207000000 July closing balance in dollars or its equivalent 01170208000000 July closing balance in pesos 01170209000000 July average balance in pesos 01170210000000 August closing balance in dollars or its equivalent 01170211000000 August closing balance in pesos 01170212000000 August average balance in pesos 01170213000000 September closing balance in dollars or its equivalent 01170214000000 September closing balance in pesos 01170215000000 September average balance in pesos 01170216000000 October closing balance in dollars or its equivalent 01170217000000 October closing balance in pesos 01170218000000 October average balance in pesos 01170219000000 November closing balance in dollars or its equivalent 01170220000000 November closing balance in pesos 01170221000000 November average balance in pesos 01170222000000 December closing balance in dollars or its equivalent 01170223000000 December closing 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

Friday, January 13, 2023 OFFICIAL GAZETTE 243 01170230000000 Amount pending for deduction in dollars or its equivalent in another foreign currency 01170231000000 Amount pending for deduction in pesos 01170232000000 If the resident abroad has a permanent establishment in the country, derived from the legal or economic relationships it maintains with the taxpayer which carries out maquiladora operations, indicate the name of the resident abroad that is considered to have a permanent establishment 01170233000000 Indicate the tax identification number of the resident abroad that is considered to have a permanent establishment. 01170234000000 Country of residence of the resident abroad 01170235000000 Income attributable to the permanent establishment in the country under the terms of article 2 of the LISR 01170236000000 Value of other income derived from its productive activity related to its maquiladora operation (current RMF). 01170237000000 Opted to apply the fiscal incentive consisting of an additional deduction calculated in accordance with article one of the Decree published in the DOF on December 26, 2013 01170238000000 Amount of the additional deduction 01170239000000 Opted to apply what is provided in article two of the Decree published in the DOF on December 26, 2013 Generic tax compliance for maquiladoras In case the question corresponding to index 01170026000000 was answered in the negative, answer the following: 01170240000000 Accumulated amount of accrued interest in favor (article 18 fraction IX of the LISR) 01170241000000 Accumulated amount of accrued exchange gain in favor (article 18 fraction IX of the LISR) 01170242000000 Accumulated amount of annual inflation adjustment (article 18 fraction X of the LISR) 01170243000000 Amount deducted of accrued interest payable (article 25 fraction VII of the LISR) 01170244000000 Amount deducted of accrued exchange loss payable (article 25 fraction VII of the LISR) 01170245000000 Amount deducted of annual inflation adjustment (article 25 fraction VIII of the LISR) Decree on fiscal incentives southern border region 01170246000000 Carried out operations with taxpayers who are in the southern border region 01170247000000 Amount of taxable income with related parties generated within the municipalities of the southern border region 01170248000000 Amount of taxable income with related parties that are located within the municipalities of the southern border region 01170249000000 Amount of deductions with related parties generated within the municipalities of the southern border region

244 OFFICIAL GAZETTE Friday, January 13, 2023 01170250000000 Amount of deductions with related parties that are located within the municipalities of the southern border region 01170251000000 Presented the informative declaration for its operations with related parties (fraction X of article 76 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 Index Concept Data to provide 18.- Informative data For the year ended December 31, 2022 (Figures in pesos) Taxpayer informative data 01180000000000 Is covered for notification through tax mailbox Taxpayer informative 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 resident abroad without a permanent establishment in national territory Indicate the five main names or corporate names of the residents abroad: 01180009000000 Name 1 01180010000000 Name 2 01180011000000 Name 3 01180012000000 Name 4 01180013000000 Name 5 Workers' participation in profits 01180014000000 PTU generated during the exercise 01180015000000 PTU not collected in the previous exercise 01180016000000 PTU paid in the exercise 01180017000000 Taxable rent base for PTU Figures at the end of the exercise Income Tax 01180018000000 Authorized deductions for purposes of Income Tax 01180019000000 Profit coefficient to apply in the following exercise

Friday, January 13, 2023 OFFICIAL GAZETTE 245 01180020000000 Income from dividends of persons resident in the country 01180021000000 Income from dividends of persons resident abroad 01180022000000 Income from distributed dividends that do not come from CUFIN nor from reinvested CUFIN 01180023000000 Taxable income from the gain realized derived from merger 01180024000000 Taxable income from the gain realized derived from spin-off 01180025000000 Taxable income from the gain realized derived from capital reductions of societies resident abroad in which the taxpayer is a partner or shareholder 01180026000000 Taxable income from the gain realized derived from liquidation of societies resident abroad 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 societies 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 CUFIN balance determined in accordance with the fifth paragraph of article 77 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 coming from CUFIN and CUFINRE 01180039000000 Dividends paid not coming from CUFIN nor from CUFINRE Net fiscal profit account exercises from 2014 to 2022 01180040000000 Initial CUFIN balance updated Plus: 01180041000000 Fiscal result of the exercise Less: 01180042000000 ISR (article 9 first paragraph LISR) 01180043000000 Non-deductible items, except provisions and reserves (article 28 fractions VIII and IX LISR) 01180044000000 Workers' participation in company profits paid in the exercise (article 9 fraction I LISR) 01180045000000 Effect of Income Tax paid abroad for payment of dividends to the taxpayer (article 77 fourth paragraph 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

246 OFFICIAL GAZETTE Friday, January 13, 2023 Less: 01180050000000 Dividends paid Other concepts specify: 01180051000000 (Specify) 01180052000000 (Specify) 01180053000000 (Specify) 01180054000000 (Specify) 01180055000000 (Specify) 01180056000000 Total CUFIN balance at the end of the current exercise updated from exercises 2014 to 2022 01180057000000 Net fiscal profit account balance.- CUFIN northern border region of exercise 2022 01180058000000 Net fiscal profit account balance.- CUFIN southern border region of exercise 2022 Net fiscal profit account exercises from 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 exercise updated from exercises 2001 to 2013 Net fiscal profit account exercises 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 exercise updated from exercises prior to 2000

Friday, January 13, 2023 OFFICIAL GAZETTE 247 Reinvested net fiscal profit 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 exercise updated Updated balances (Income Tax) at the end of the exercise of: 01180083000000 Net Fiscal Profit Account 01180084000000 Reinvested Net Fiscal Profit Account 01180085000000 Net Fiscal Profit Account for investment in renewable energy 01180086000000 Contribution capital account 01180087000000 Tax on asset to be recovered from 10 previous years 01180088000000 Fiscal losses from previous exercises 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 exercise 01180092000000 VAT charged by importation of intangible goods acquired 01180093000000 VAT charged by importation of the use or enjoyment of intangible goods 01180094000000 VAT charged by importation of services 01180095000000 Creditable VAT by interest 01180096000000 VAT credited by importation of intangible goods acquired 01180097000000 VAT credited by importation of the use or enjoyment of intangible goods 01180098000000 VAT credited by 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 01180102000000 Value of acts or activities exempt Special Tax on Production and Services 01180103000000 IEPS paid at customs during the exercise 01180104000000 Number of cigarettes sold during the exercise 01180105000000 Number of cigarettes imported during the exercise

248 OFFICIAL GAZETTE Friday, January 13, 2023

01180106000000 Quantity of liters of gasoline with less than 91 octane purchased during the fiscal year 01180107000000 Quantity of liters of gasoline with 91 octane or higher purchased during the fiscal year 01180108000000 Quantity of liters of diesel purchased during the fiscal year 01180109000000 During the fiscal year, did you make final sales to the general public in national territory of gasoline and/or diesel? If the answer to the above index is affirmative, you must report information in the following lines: 01180110000000 Quantity of liters of gasoline with less than 91 octane sold during the fiscal year 01180111000000 Quantity of liters of gasoline with 91 octane or higher sold during the fiscal year 01180112000000 Quantity of liters of diesel sold during the fiscal year 01180113000000 Biodiesel and its mixtures referred to in fraction I of section A, of article 16 of the LIF 2022 01180114000000 Biodiesel and its mixtures referred to in fraction IV of section A, of article 16 of the LIF 2022

Financial consolidation information 01180115000000 It 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 above index, you must report 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 It has subsidiaries in terms of the financial information accounting standard applicable to the taxpayer abroad, or permanent establishments resident or located abroad

Decree on tax incentives for the northern border region Income Tax Exclusive income from the northern border region (articles second and third of the Decree) 01180118000000 Total income obtained by the taxpayer in the northern border region Minus: 01180119000000 Income from the sale of intangible goods in the northern border region Minus: 01180120000000 Income corresponding to digital commerce in the northern border region Minus: 01180121000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries under the terms of the Federal Labor Law Equals: 01180122000000 Total income obtained by the taxpayer in the northern border region excluding the sale of intangible goods and those corresponding to digital commerce

Friday, January 13, 2023 OFFICIAL GAZETTE 249

Between: 01180123000000 Total income obtained by the taxpayer Equals: 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 who have their tax domicile outside the northern border region, but have a branch, agency or any other establishment within it (article fifth, first paragraph of the Decree) 01180125000000 Obtained income corresponding to the branch, agency or any other establishment located in the northern border region If the answer to the above index is affirmative, 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 Minus: 01180127000000 Income from the sale of intangible goods in the northern border region Minus: 01180128000000 Income corresponding to digital commerce in the northern border region Minus: 01180129000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries under the terms of the Federal Labor Law Equals: 01180130000000 Total income obtained by the taxpayer in the northern border region excluding the sale of intangible goods and those corresponding to digital commerce or supply of personnel Between: 01180131000000 Total income obtained by the taxpayer Equals: 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 who have their tax domicile in the northern border region, but have branches, agencies or any other establishment outside it (article fifth, second paragraph of the Decree) 01180133000000 Obtained income corresponding to the branch, agency or any other establishment located outside the northern border region If the answer to the above index is affirmative, 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 Minus: 01180135000000 Income from the sale of intangible goods in the northern border region Minus: 01180136000000 Income corresponding to digital commerce in the northern border region

250 OFFICIAL GAZETTE Friday, January 13, 2023

Minus: 01180137000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries under the terms of the Federal Labor Law Equals: 01180138000000 Total income obtained by the taxpayer in the northern border region excluding the sale of intangible goods and those corresponding to digital commerce or supply of personnel Between: 01180139000000 Total income obtained by the taxpayer Equals: 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 the applicable tax credit 01180141000000 Income tax incurred in the fiscal year (concept "tax incurred in the fiscal year" of the annual return, section "determination of the income tax") 01180142000000 Total income of the northern border region Between: 01180143000000 Total income of the taxpayer obtained in the fiscal year Equals: 01180144000000 Proportion (expressed as a percentage) that the income of the northern border region represents 01180145000000 Result obtained from the operation of multiplying the income tax incurred 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 above index (first paragraph, article second of the Decree on tax incentives for the northern border region)

Decree on tax incentives for the southern border region Income Tax Exclusive income from the southern border region (articles second and third of the Decree) 01180147000000 Total income obtained by the taxpayer in the southern border region Minus: 01180148000000 Income from the sale of intangible goods in the southern border region Minus: 01180149000000 Income corresponding to digital commerce in the southern border region Minus: 01180150000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries under the terms of the Federal Labor Law Equals: 01180151000000 Total income obtained by the taxpayer in the southern border region excluding the sale of intangible goods and those corresponding to digital commerce

Friday, January 13, 2023 OFFICIAL GAZETTE 251

Between: 01180152000000 Total income obtained by the taxpayer Equals: 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 who have their tax domicile outside the southern border region, but have a branch, agency or any other establishment within it (article fourth, first paragraph of the Decree) 01180154000000 Obtained income corresponding to the branch, agency or any other establishment located in the southern border region If the answer to the above index is affirmative, 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 Minus: 01180156000000 Income from the sale of intangible goods in the southern border region Minus: 01180157000000 Income corresponding to digital commerce in the southern border region Minus: 01180158000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries under the terms of the Federal Labor Law Equals: 01180159000000 Total income obtained by the taxpayer in the southern border region excluding the sale of intangible goods and those corresponding to digital commerce or supply of personnel Between: 01180160000000 Total income obtained by the taxpayer Equals: 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 who have their tax domicile in the southern border region, but have branches, agencies or any other establishment outside it (article fourth, third paragraph of the Decree) 01180162000000 Obtained income corresponding to the branch, agency or any other establishment located outside the southern border region If the answer to the above index is affirmative, you must fill in the indices of the following 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 Minus: 01180164000000 Income from the sale of intangible goods in the southern border region

252 OFFICIAL GAZETTE Friday, January 13, 2023

Minus: 01180165000000 Income corresponding to digital commerce in the southern border region Minus: 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 supply of personnel Between: 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 fiscal year" of the annual return, section "determination of the income tax") 01180171000000 Total income of the southern border region Between: 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 the operation of 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 above index (first paragraph, article second 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 Other (specify) 01180180000000 Name of the issuing company of the alienated shares 01180181000000 Country of fiscal residence of the issuer 01180182000000 RFC or ID 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?

Friday, January 13, 2023 OFFICIAL GAZETTE 253

If affirmative, indicate: 01180188000000 If at the close 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 close of the fiscal year. 01180190000000 Amount of the loss from the alienation of shares determined. 01180191000000 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 LISR If affirmative, indicate: 01180192000000 Pending amount to be credited. 01180193000000 Concept for which the Income Tax was paid abroad.

This annex consists of 5 columns and is divided into two parts. Part I Index Concept Data to provide 19.- Information on payments made for the determination of Deferred Income Tax from deconsolidation and paid until May 2022 (article ninth, fraction XVI DTLISR 2014) for the fiscal year ending December 31, 2022 Calculation determined in accordance with: article 71 LISR 2013 Calculation determined in accordance with: rule 1.3.6.4. RMF 2013 (amounts in pesos) Note: Information from this annex is only captured when it has been noted in concept 01D075000, of the general data annex 01190000000000 (Consolidated profit or loss of the previous fiscal year) 01190001000000 Pending fiscal losses generated during consolidation by controlled and controlling companies individually 01190002000000 Dividends paid between group companies in the fiscal year and previous years, not from CUFIN nor CUFINRE 01190003000000 Losses from the alienation of shares generated during consolidation by controlling and controlled companies, which could not have been deducted by the company that generated them 01190004000000 Profit derived from the comparison of the balance of the individual net fiscal profit register with the balance of the consolidated net fiscal profit register 01190005000000 Profit derived from the comparison of the balance of the individual net fiscal profit account with the balance of the consolidated net fiscal profit account 2009 to 2014

254 OFFICIAL GAZETTE Friday, January 13, 2023

01190006000000 (Adjusted consolidated profit or loss of the previous fiscal year) Minus: 01190007000000 Pending consolidated fiscal losses to be amortized from previous years Equals: 01190008000000 Taxable base By: 01190009000000 Income tax rate 01190010000000 Income Tax Minus: 01190011000000 Income Tax Paid in the normal or complementary annual return 01190012000000 Income Tax payable due to modification of the base (a) 01190013000000 Profit derived from the comparison of the balance of the individual net fiscal profit account with the balance of the consolidated net fiscal profit account 01190014000000 Income Tax from comparisons of net fiscal profit account balances (B) 01190015000000 Dividends paid between group companies in the fiscal year and previous years, not from CUFIN nor CUFINRE 01190016000000 Income Tax on dividends (C) 01190017000000 (Total deferred Income Tax payable) 01190018000000 Fiscal year in which consolidation ceased 01190019000000 First payment of deferred Income Tax 01190020000000 Capture line corresponding to the payment 01190021000000 Second payment of deferred Income Tax By: 01190022000000 Update factor 01190023000000 Second payment of deferred Income Tax updated 01190024000000 Capture line corresponding to the payment 01190025000000 Third payment of deferred Income Tax By: 01190026000000 Update factor 01190027000000 Third payment of deferred Income Tax updated 01190028000000 Capture line corresponding to the payment 01190029000000 Fourth payment of deferred Income Tax By: 01190030000000 Update factor 01190031000000 Fourth payment of deferred Income Tax updated 01190032000000 Capture line corresponding to the payment 01190033000000 Fifth payment of deferred Income Tax

Friday, January 13, 2023 OFFICIAL GAZETTE 255

By: 01190034000000 Update factor 01190035000000 Fifth payment of deferred Income Tax updated 01190036000000 Capture line corresponding to the payment Part II Data to provide Calculation determined in accordance with: ninth transitional: fraction XV LISR 2014

This annex consists of 7 columns and is divided into two parts. Part I Index Concept Data to provide 20.- Information on payments made for the determination of Income Tax from deconsolidation and paid until May 2022 (article ninth, fraction XVIII DTLISR 2014) for the fiscal year ending December 31, 2022 Fiscal Year 2016 Deferred Income Tax corresponding to the sixth previous fiscal year, determined in accordance with: ninth transitional: fraction XVIII LISR 2014 Fiscal Year 2017 Deferred Income Tax corresponding to the sixth previous fiscal year, determined in accordance with: ninth transitional: fraction XVIII LISR 2014 (Amounts in pesos) Note: Note: information from this annex is only captured when it has been noted in concept 01D076000, of the general data annex 01200000000000 Updated deferred Income Tax generated in the sixth previous fiscal year 01200001000000 First payment of deferred Income Tax 01200002000000 Capture line corresponding to the payment 01200003000000 Second payment of deferred Income Tax By: 01200004000000 Update factor 01200005000000 Second payment of deferred Income Tax updated 01200006000000 Capture line corresponding to the payment 01200007000000 Third payment of deferred Income Tax By: 01200008000000 Update factor 01200009000000 Third payment of deferred Income Tax updated 01200010000000 Capture line corresponding to the payment 01200011000000 Fourth payment of deferred Income Tax By: 01200012000000 Update factor 01200013000000 Fourth payment of deferred Income Tax updated 01200014000000 Capture line corresponding to the payment 01200015000000 Fifth payment of deferred Income Tax

256 OFFICIAL GAZETTE Friday, January 13, 2023

By: 01200016000000 Update factor 01200017000000 Fifth payment of deferred Income Tax updated 01200018000000 Capture line corresponding to the payment Part II Data to provide Fiscal Year 2018 Deferred Income Tax corresponding to the sixth previous fiscal year, determined in accordance with: ninth transitional: fraction XVIII LISR 2014 Fiscal Year 2019 Deferred Income Tax corresponding to the sixth previous fiscal year, determined in accordance with: ninth transitional: fraction XVIII LISR 2014 Fiscal Year 2020 Deferred Income Tax corresponding to the sixth previous fiscal year, determined in accordance with: ninth transitional: fraction XVIII LISR 2014 Index Concept 21.- Credit for fiscal losses (article second, fraction VIII of the transitional provisions of the Income Tax Law effective from January 1, 2016) for the fiscal year ending December 31, 2022 Data to provide (Amounts in pesos) NOTE: Information from this annex is only captured when it has been noted in concept "01D048000" of the general data annex 01210000000000 Fiscal losses pending to be paid as of January 1, 2016 due to deconsolidation By 01210001000000 Income tax rate 30% Equals 01210002000000 Deferred Income Tax determined for fiscal losses pending to be paid as of January 1, 2016 01210003000000 Updated fiscal losses pending to be paid used for the credit By: 01210004000000 Factor 0.15 Equals: 01210005000000 Credit for fiscal losses 01210006000000 Deferred Income Tax determined for fiscal losses pending to be paid as of January 1, 2016 Minus: 01210007000000 Credit for fiscal losses Equals: 01210008000000 Amount to pay according to the payment scheme according to the option chosen (fraction XV or XVIII of article ninth of the DTLISR 2014)

Friday, January 13, 2023 OFFICIAL GAZETTE 257

01210009000000 Income Tax to be paid in 2016 01210010000000 Update 01210011000000 Updated Income Tax paid in 2016 01210012000000 Income Tax to be paid in 2017 01210013000000 Update 01210014000000 Updated Income Tax paid in 2017 01210015000000 Income Tax to be paid in 2018 01210016000000 Update 01210017000000 Updated Income Tax paid in 2018 01210018000000 Income Tax to be paid in 2019 01210019000000 Update 01210020000000 Updated Income Tax paid in 2019 01210021000000 Income Tax to be paid in 2020 01210022000000 Update 01210023000000 Updated Income Tax paid in 2020 01210024000000 Income Tax to be paid in 2021 01210025000000 Update 01210026000000 Updated Income Tax paid in 2021 01210027000000 Income Tax to be paid in 2022 01210028000000 Update 01210029000000 Updated Income Tax paid in 2022 Index Concept 22.- Losses from the alienation of shares in the determination of the consolidated fiscal result or loss (article second, fraction IX of the transitional provisions of the Income Tax Law effective from January 1 2016) for the fiscal year ending December 31 2021 Data to provide (Amounts in pesos) Note: Note: information is only captured when it has been noted in concept "01D052000" of the general data annex (for such purposes, only the fields corresponding to the taxpayer's situation will be filled) Article second of the transitional provisions of the Income Tax Law 2016 fraction IX, fourth Paragraph 01220000000000 Total deferred Income Tax payable Incise a) 01220001000000 First payment of deferred Income Tax payable 01220002000000 Update 01220003000000 Surcharges 01220004000000 Income Tax to pay

258 OFFICIAL GAZETTE Friday, January 13, 2023 01220005000000 Second deferred ISR payment due 01220006000000 Update 01220007000000 Surcharges 01220008000000 ISR to pay Subsection b) 01220009000000 Third deferred ISR payment due 01220010000000 Update 01220011000000 ISR to pay Subsection c) 01220012000000 Fourth deferred ISR payment due 01220013000000 Update 01220014000000 ISR to pay Subsection d) 01220015000000 Fifth deferred ISR payment due 01220016000000 Update 01220017000000 ISR to pay Subsection e) 01220018000000 Sixth deferred ISR payment due 01220019000000 Update 01220020000000 ISR to pay Subsection f) 01220021000000 Seventh deferred ISR payment due 01220022000000 Update 01220023000000 ISR to pay Subsection g) 01220024000000 Eighth deferred ISR payment due 01220025000000 Update 01220026000000 ISR to pay Subsection h) 01220027000000 Ninth deferred ISR payment due 01220028000000 Update 01220029000000 ISR to pay Rule 11.7.1.4. of the second Resolution of Modifications to the Fiscal Miscellaneous Resolution for 2016 01220030000000 Total deferred ISR due Second paragraph, fraction I: ISR corresponding to the payments referred to in subsection a) of the fourth paragraph of fraction IX of article two of the transitional provisions of the Income Tax Law 2016 01220031000000 First deferred ISR payment due 01220032000000 Update 01220033000000 Surcharges 01220034000000 ISR to pay

Friday, January 13, 2023 OFFICIAL GAZETTE 259 01220035000000 Second deferred ISR payment due 01220036000000 Update 01220037000000 Surcharges 01220038000000 ISR to pay Second paragraph, fraction II: ISR corresponding to the payment referred to in subsection b) of the fourth paragraph of fraction IX of article two of the transitional provisions of the Income Tax Law 2016 01220039000000 Third deferred ISR payment due 01220040000000 Update 01220041000000 Surcharges 01220042000000 ISR to pay Third paragraph: ISR corresponding to the payment referred to in subsection c) of the fourth paragraph of fraction IX of article two of the transitional provisions of the Income Tax Law 2016 01220043000000 Fourth deferred ISR payment due 01220044000000 Update 01220045000000 ISR to pay ISR corresponding to the payment referred to in subsection d) of the fourth paragraph of fraction IX of article two of the transitional provisions of the Income Tax Law 2016 01220046000000 Fifth deferred ISR payment due 01220047000000 Update 01220048000000 ISR to pay ISR corresponding to the payment referred to in subsection e) of the fourth paragraph of fraction IX of article two of the transitional provisions of the Income Tax Law 2016 01220049000000 Sixth deferred ISR payment due 01220050000000 Update 01220051000000 ISR to pay ISR corresponding to the payment referred to in subsection f) of the fourth paragraph of fraction IX of article two of the transitional provisions of the Income Tax Law 2016 01220052000000 Seventh deferred ISR payment due 01220053000000 Update 01220054000000 ISR to pay

260 OFFICIAL GAZETTE Friday, January 13, 2023 ISR corresponding to the payment referred to in subsection g) of the fourth paragraph of fraction IX of article two of the transitional provisions of the Income Tax Law 2016 01220055000000 Eighth deferred ISR payment due 01220056000000 Update 01220057000000 ISR to pay ISR corresponding to the payment referred to in subsection h) of the fourth paragraph of fraction IX of article two of the transitional provisions of the Income Tax Law 2016 01220058000000 Ninth deferred ISR payment due 01220059000000 Update 01220060000000 ISR to pay Transitory fourth article of the Fiscal Miscellaneous Resolution for 2017 01220061000000 Total deferred ISR due Fraction II, second paragraph, item 1: ISR corresponding to the payments referred to in subsection a) of the fourth paragraph of fraction IX of article two of the transitional provisions of the Income Tax Law 2016 01220062000000 First deferred ISR payment due 01220063000000 Update 01220064000000 Surcharges 01220065000000 ISR to pay 01220066000000 Second deferred ISR payment due 01220067000000 Update 01220068000000 Surcharges 01220069000000 ISR to pay Fraction II, second paragraph, item 2: ISR corresponding to the payment referred to in subsection b) of the fourth paragraph of fraction IX of article two of the transitional provisions of the Income Tax Law 2016 01220070000000 Third deferred ISR payment due 01220071000000 Update 01220072000000 Surcharges 01220073000000 ISR to pay Third paragraph: ISR corresponding to the payment referred to in subsection c) of the fourth paragraph of fraction IX of article two of the transitional provisions of the Income Tax Law 2016 01220074000000 Fourth deferred ISR payment due 01220075000000 Update 01220076000000 ISR to pay

Friday, January 13, 2023 OFFICIAL GAZETTE 261 ISR corresponding to the payment referred to in subsection d) of the fourth paragraph of fraction IX of article two of the transitional provisions of the Income Tax Law 2016 01220077000000 Fifth deferred ISR payment due 01220078000000 Update 01220079000000 ISR to pay ISR corresponding to the payment referred to in subsection e) of the fourth paragraph of fraction IX of article two of the transitional provisions of the Income Tax Law 2016 01220080000000 Sixth deferred ISR payment due 01220081000000 Update 01220082000000 ISR to pay ISR corresponding to the payment referred to in subsection f) of the fourth paragraph of fraction IX of article two of the transitional provisions of the Income Tax Law 2016 01220083000000 Seventh deferred ISR payment due 01220084000000 Update 01220085000000 ISR to pay ISR corresponding to the payment referred to in subsection g) of the fourth paragraph of fraction IX of article two of the transitional provisions of the Income Tax Law 2016 01220086000000 Eighth deferred ISR payment due 01220087000000 Update 01220088000000 ISR to pay ISR corresponding to the payment referred to in subsection h) of the fourth paragraph of fraction IX of article two of the transitional provisions of the Income Tax Law 2016 01220089000000 Ninth deferred ISR payment due 01220090000000 Update 01220091000000 ISR to pay Resolutive fourth of the first Resolution of Modifications to the Fiscal Miscellaneous Resolution for 2017 01220092000000 Total deferred ISR due

262 OFFICIAL GAZETTE Friday, January 13, 2023 Fraction II, second paragraph, item 1: ISR corresponding to the payments referred to in subsection a) of the fourth paragraph of fraction IX of article two of the transitional provisions of the Income Tax Law 2016 01220093000000 First deferred ISR payment due 01220094000000 Update 01220095000000 Surcharges 01220096000000 ISR to pay 01220097000000 Second deferred ISR payment due 01220098000000 Update 01220099000000 Surcharges 01220100000000 ISR to pay Fraction II, second paragraph, item 2: ISR corresponding to the payment referred to in subsection b) of the fourth paragraph of fraction IX of article two of the transitional provisions of the Income Tax Law 2016 01220101000000 Third deferred ISR payment due 01220102000000 Update 01220103000000 Surcharges 01220104000000 ISR to pay Fraction II, second paragraph, item 3: ISR corresponding to the payment referred to in subsection c) of the fourth paragraph of fraction IX of article two of the transitional provisions of the Income Tax Law 2016 01220105000000 Fourth deferred ISR payment due 01220106000000 Update 01220107000000 Surcharges 01220108000000 ISR to pay Third paragraph ISR corresponding to the payment referred to in subsection d) of the fourth paragraph of fraction IX of article two of the transitional provisions of the Income Tax Law 2016 01220109000000 Fifth deferred ISR payment due 01220110000000 Update 01220111000000 ISR to pay ISR corresponding to the payment referred to in subsection e) of the fourth paragraph of fraction IX of article two of the transitional provisions of the Income Tax Law 2016 01220112000000 Sixth deferred ISR payment due 01220113000000 Update 01220114000000 ISR to pay

Friday, January 13, 2023 OFFICIAL GAZETTE 263 ISR corresponding to the payment referred to in subsection f) of the fourth paragraph of fraction IX of article two of the transitional provisions of the Income Tax Law 2016 01220115000000 Seventh deferred ISR payment due 01220116000000 Update 01220117000000 ISR to pay ISR corresponding to the payment referred to in subsection g) of the fourth paragraph of fraction IX of article two of the transitional provisions of the Income Tax Law 2016 01220118000000 Eighth deferred ISR payment due 01220119000000 Update 01220120000000 ISR to pay ISR corresponding to the payment referred to in subsection h) of the fourth paragraph of fraction IX of article two of the transitional provisions of the Income Tax Law 2016 01220121000000 Ninth deferred ISR payment due 01220122000000 Update 01220123000000 ISR to pay Rule 3.23.18 of the first Resolution of Modifications to the Fiscal Miscellaneous Resolution for 2018 01220124000000 Total deferred ISR due Subsection a) 01220125000000 First deferred ISR payment due 01220126000000 Update 01220127000000 Surcharges 01220128000000 ISR to pay Subsection b) 01220129000000 Second deferred ISR payment due 01220130000000 Update 01220131000000 ISR to pay Subsection c) 01220132000000 Third deferred ISR payment due 01220133000000 Update 01220134000000 ISR to pay Subsection d) 01220135000000 Fourth deferred ISR payment due 01220136000000 Update 01220137000000 ISR to pay

264 OFFICIAL GAZETTE Friday, January 13, 2023 This annex consists of 15 columns and is divided into three parts. Part I Index Concept Data to provide 23.- Operations carried out with residents abroad For the fiscal year ending December 31, 2022 Tax Identification Number Type of Operation (amounts in pesos) Note: Information from this annex is only captured when it has been noted in concept 01D117000, of the general data annex Income Tax Name or business name Accruals 01230000000000 (Specify) 01230001000000 Total accruals Authorized deductions 01230002000000 (Specify) 01230003000000 Total authorized deductions Part II Data to provide If in the "type of operation" column, you selected any of the "other income" or "other payments" concepts, specify concept Country of residence Mexico has a broad agreement for 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 ISR rate withholding determined by audit ISR withheld paid Difference Applied the benefits of any treaty concluded by Mexico to avoid double taxation (yes or no)

Friday, January 13, 2023 OFFICIAL GAZETTE 265 This annex consists of 8 columns and is divided into two parts. Part I Index Concept Data to provide 24.- Investments For the fiscal year ending December 31, 2022 Balance pending to deduct at the start of the fiscal year Plus: MOI of the acquisitions during the fiscal year (amounts in pesos) Fixed assets 01240000000000 Buildings 01240001000000 Buildings under construction 01240002000000 Historical properties 01240003000000 Railways 01240004000000 Furniture and office equipment 01240005000000 Aircraft 01240006000000 Vessels 01240007000000 Transport equipment: automobiles 01240008000000 Transport equipment: automobiles with propulsion from rechargeable electric batteries and electric automobiles with internal combustion engine or hydrogen-powered 01240009000000 Transport equipment: conventional bicycles, bicycles and motorcycles with propulsion from rechargeable electric batteries 01240010000000 Transport equipment (other) 01240011000000 Fixed equipment for feeding electric vehicles 01240012000000 Computer equipment 01240013000000 Dies, punches, molds, matrices and tooling 01240014000000 Telephone communications 01240015000000 Satellite communications 01240016000000 Land (acquisition cost) 01240017000000 Adaptation of facilities for people with disabilities 01240018000000 Machinery and equipment for the generation of energy from renewable sources or efficient electricity cogeneration systems 01240019000000 Machinery and equipment 01240020000000 Oil pipelines, gas pipelines, terminals, and storage tanks for hydrocarbons 01240021000000 Investments made for exploration, secondary and enhanced recovery, and non-capitalizable maintenance (applicable to hydrocarbon taxpayers) 01240022000000 Investments made for the development and exploitation of oil or natural gas fields (applicable to hydrocarbon taxpayers) 01240023000000 Investments made in storage and transport infrastructure (applicable to hydrocarbon taxpayers) 01240024000000 Other fixed assets 01240025000000 Sum of fixed assets

266 OFFICIAL GAZETTE Friday, January 13, 2023 Deferred expenses and charges 01240026000000 Patents 01240027000000 Registered trademarks 01240028000000 Royalties 01240029000000 Installation expenses 01240030000000 Organization expenses 01240031000000 Concessions 01240032000000 Other deferred expenses and charges 01240033000000 Sum of deferred expenses and charges Expenditures in pre-operational periods 01240034000000 (Specify) 01240035000000 Sum of pre-operational expenditures 01240036000000 Total investments Part II Data to provide Minus: sales and/or write-offs during the fiscal year Minus: deduction in the fiscal year Minus: immediate deduction in the fiscal year balance pending to deduct at the end of the fiscal year This annex consists of 14 columns and is divided into three parts. Part I Index Concept Data to provide 25.- Accounts and documents receivable and payable in national and foreign currency For the fiscal year ending December 31, 2022 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 01D0118000, of the general data annex Accounts receivable Name, denomination or business name of the debtor 01250000000000 (Specify) 01250001000000 Total accounts receivable Accounts payable Name, denomination or business name of the creditor 01250002000000 (Specify) 01250003000000 Total accounts payable

Friday, January 13, 2023 OFFICIAL GAZETTE 267 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 assignment of rights or obligations Most important concept that originated the balance Part III Data to provide If in the "most important concept that originated the balance" column, you selected any of the "other debtor" or "other creditor" concepts, 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 derivative financial instrument. (yes or no) This annex consists of 25 columns and is divided into six parts. Part I Index Concept Data to provide 26.- Loans For the fiscal year ending December 31, 2022 Tax identification number or RFC Outstanding balance of the loan at December 31, 2021 (amounts in pesos) note: Information from this annex is only captured when it has been noted in concept 01D119000, of the general data annex Name, denomination or business name of the resident abroad Related parties 01260000000000 (Specify) 01260001000000 Total related parties Unrelated parties 01260002000000 (Specify) 01260003000000 Total unrelated parties Name, denomination or business name of the resident in Mexico Related parties 01260004000000 (Specify) 01260005000000 Total related parties

268 OFFICIAL GAZETTE Friday, January 13, 2023 Unrelated parties 01260006000000 (Specify) 01260007000000 Total unrelated parties Unrelated parties Part II Data to provide Type of financing If in the "type of financing" column you selected the concept "other", specify concept: Was the effective beneficiary of the interest (yes or no) Number of registration 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 Conversion of currency 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 for ISR Frequency of accrual of interest payment ISR withheld in the fiscal year Validity of the loan of the Part V Data to provide Validity of the loan at Outstanding balance at December 31, 2022 Frequency of accrual of interest payment If in the "frequency of accrual of interest payment" column you selected the concept "other", specify concept: Guaranteed the loan (yes or no) Part VI Data to provide Total amount of interest deducted in the audited fiscal year Destination of the capital borrowed Did you place funds abroad (yes or no) Number of letter of authorization from the CNBV of the public offering abroad of securities issued in Mexico

Friday, January 13, 2023 OFFICIAL GAZETTE 269 This annex consists of 13 columns and is divided into three parts. Part I Index Concept Data to provide 27.- Integration of tax losses from previous fiscal years For the fiscal year ending December 31, 2022 2022 2021 (Amounts in pesos) Note: Information from this annex is only captured when it has been noted in any of the concepts 01D046000 and/or 01D047000, of the general data annex 01270000000000 The applied loss comes wholly or partially from a spin-off 01270001000000 Indicate the RFC of the spun-off entity 01270002000000 Indicate the amount applied in the fiscal year, coming from the spin-off Note: in case of successive spin-offs, you must declare through the annex called additional information of the audit, the information corresponding to the indices above 01270003000000 Original amount of the tax loss 01270004000000 INPC of the last month of the fiscal year in which the tax loss was generated 01270005000000 INPC of the first month of the second half of the fiscal year in which the tax loss was generated 01270006000000 Update factor for the period 01270007000000 Tax loss updated for the fiscal year in which it was generated 01270008000000 INPC of the last month of the first half of the fiscal year in which the tax loss is applied or updated 01270009000000 INPC of the month in which the tax loss was last updated 01270010000000 Update factor for the period 01270011000000 Tax loss updated in the fiscal year in which it is applied or updated Note: the concepts of indices 01270008000000 to 01270011000000 must be repeated to update tax losses occurring from 2012 to 2021, or applied in the fiscal years from 2013 to 2022. 01270012000000 (Amount of the decrease in the tax loss in the fiscal year:) Note: the concept of index 01270012000000 must be repeated as many times as necessary to indicate the fiscal year in which the tax losses are amortized, noting the amount applied in the column corresponding to the tax loss. 01270013000000 Amount of the tax loss pending to be applied Part II Data to provide 2020 2019 2018 2017 2016 2015 2014 Part III Data to provide 2013 2012

270 OFFICIAL GAZETTE Friday, January 13, 2023 This annex consists of 30 columns and is divided into seven parts. Part I Index Concept Data to provide 28.- Operations subject to preferential tax regimes For the fiscal year ending December 31, 2022 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 01D360000, of the general data annex Name or business name Income 01280000000000 (Specify) 01280001000000 Total income Expenses 01280002000000 (Specify) 01280003000000 Total expenses 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 If in the "type of operation" column, you selected any of the "other income" or "other payments" concepts, specify concept Total amount of the profits or tax losses in the shareholding participation Part III Data to provide Total of accruals or taxable income 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 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

Friday, January 13, 2023 OFFICIAL GAZETTE 271 Part IV Data to be provided 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 for 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 the business activity Part V Data to be provided Data of the entity located in a preferential tax regime: total amount of assets related to 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 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 fiscally transparent, 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 fiscally transparent, description of the object of the trust Part VI Data to be provided Trust or entity or foreign legal figure fiscally transparent: term of the Trust or entity or foreign legal figure fiscally transparent: term of Character with which it participates in the trust or in the entity or foreign legal figure fiscally transparent Indicate if you used an interest rate or exemption provided for in any treaty that Mexico has concluded to avoid double taxation Preferential rate by treaty Part VII Data to be provided Tax on income subject to REFIPRES

272 OFFICIAL GAZETTE Friday, January 13, 2023 This annex consists of 22 columns and is divided into six parts. Part I Index Concept Data to be provided 29.- Deduction of interest Net of the year (article 28, fraction XXXII of the LISR) For the year ended December 31, 2022 Amount of taxable income of the previous fiscal year of each of the members of the group or of each related party (Figures in pesos) Name or corporate name Income 01290000000000 (Specify) 01290001000000 Total Part II Data to be provided 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 of all members of the group or of all related parties Proportion of Income Deduction limit of the taxpayer Part III Data to be provided Total of accrued interest deriving from debts (deductible amounts) Net interest pending to be deducted from previous years (applicable from the 2021 year) Total of interest income accumulated Net interest Part IV Data to be provided Profit (loss) tax Total of accrued interest deriving from debts (deductible amounts) Total amount deducted from fixed assets Total amount deducted from delayed expenses Part V Data to be provided Total amount deducted from delayed charges Total amount deducted from expenditures made in pre-operational periods Adjusted tax 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)

Friday, January 13, 2023 OFFICIAL GAZETTE 273 The questionnaires mentioned below contain information related to the review effected 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 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 (review by the public accountant) for the year ended December 31, 2022 Audit procedures applied for the review of financial statements 01300000000000 It carried out the evaluation of the internal control of the taxpayer. 01300001000000 In case of affirmative answer to the previous index, it retains the evidence of the internal control evaluation in its working papers. 01300002000000 It detected weaknesses or deviations related to the internal control structure of the taxpayer 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 01300003000000 As a consequence of the performance of its work, it proposed financial adjustments that affected the tax situation of the taxpayer 01300004000000 As a consequence of the performance of its work it found differences in immaterial items that may have fiscal repercussions 01300005000000 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 submission of the tax opinion the following: 01300006000000 Items that the taxpayer undeducted in the Income Tax. 01300007000000 Income that the taxpayer omitted in the Income Tax. 01300008000000 Acts or activities that the taxpayer omitted in the Value Added Tax. 01300009000000 Improper credits made against the Income Tax 01300010000000 Improper credits made against the Value Added Tax In case of negative answer, explain the reasons in the report on the review of the tax situation of the taxpayer. 01300011000000 In case of having detected in its audit any irregularity of those indicated in the indices 01300006000000 to 01300010000000, indicate if it revealed any qualification in the report on the review of the taxpayer's tax situation

274 OFFICIAL GAZETTE Friday, January 13, 2023 01300012000000 In case of having answered affirmatively in the index 01300004000000, it revealed this circumstance in the report on the review of the taxpayer's tax situation Based on its audit tests, the scope thereof and with the evidence that it retains in its working papers, answer if it ensured that the taxpayer complied with the following: 01300013000000 The taxpayer received advice from an expert from the management in tax matters In case of affirmative answer, indicate: 01300014000000 It evaluated the competence, capacity and objectivity of the management expert in tax matters 01300015000000 It obtained knowledge of the expert's work 01300016000000 It evaluated the adequacy of the expert's work 01300017000000 If the taxpayer obtained a document in writing Income Tax (ISR) Income (ISR) 01300018000000 In case that the taxpayer has not complied with what is provided in the indices 01D200000 to 01D236000 of the fiscal diagnosis, the corresponding corrections were proposed 01300019000000 In case of affirmative answer, the taxpayer filed supplementary declarations on account of this review Deductions (ISR) 01300020000000 In case that the taxpayer has not complied with what is provided in the indices 01D234000 to 01D272000 of the fiscal diagnosis, it was proposed that the corresponding items be made non-deductible 01300021000000 In case of affirmative answer, the taxpayer filed supplementary declarations on account of this review Multiple informative declaration 01300022000000 It verified the information contained in the annex information on payments and withholdings of ISR, IVA and IEPS (article ninth of the transitional provisions of the LISR 2014, fraction X) 01300023000000 It verified the information contained in the annex information on residents abroad, regarding residents abroad (article ninth of the transitional provisions of the LISR 2014, fraction X) 01300024000000 It verified the information contained in the annex information on residents abroad (article 76, fraction VI, of the LISR) 01300025000000 It verified the information contained in the annex of income subject to preferential tax regimes (article 178, of the LISR) 01300026000000 It verified the information contained in the annex of operations carried out through trusts (article 76, fraction XIII, of the LISR)

Friday, January 13, 2023 OFFICIAL GAZETTE 275 Deferred Tax (ISR) 01300027000000 State if, according to norms and procedures of audit, it obtained sufficient and competent evidence for the purpose of verifying the determination of the deferred tax by the taxpayer. Preferential tax regimes 01300028000000 It verified the information contained in the annex of income subject to preferential tax regimes Value Added Tax Acts or activities (IVA) 01300029000000 In case that the taxpayer has not complied with what is provided in the indices 01D376000 to 01D381000 of the fiscal diagnosis, it proposed that the corresponding corrections be made 01300030000000 In case of affirmative answer, the taxpayer filed supplementary declarations on account of this review. Credit (IVA) The following requirements for credit of the Value Added Tax were verified 01300031000000 In case that the taxpayer has not complied with what is provided in the indices 01D382000 to 01D396000 of the fiscal diagnosis, it proposed that the corresponding corrections be made in the credit 01300032000000 In case of affirmative answer, the taxpayer filed supplementary declarations on account of this review. Index Concept Data to be provided Questionnaire on transfer pricing matters (review by the public accountant) for the year ended December 31, 2022 Based on its audit tests, the scope thereof and with the evidence that it retains in its working papers, answer if it ensured that the taxpayer complied with the following: Insufficient capitalization (article 28 fraction XXVII of the LISR) 01310000000000 It verified if the taxpayer complied with what is provided by the article 28 fraction XXVII of the LISR 01310001000000 It detected any non-compliance with what is provided by the article 28 fraction XXVII of the LISR 01310002000000 Amount of non-deductible interest due to insufficient capitalization

276 OFFICIAL GAZETTE Friday, January 13, 2023 In case of considering fiscal accounts for the calculation, indicate the amount of: 01310003000000 Capital contribution accounts 01310004000000 Net tax profit and net profit reinvested 01310005000000 In case of having observed that the answers of the taxpayer to the indices 01170117000000 and/or 01170124000000 of annex 17 were not correct and having detected any tax non-compliance, it indicated any qualification in its report on the review of the taxpayer's tax situation 01310006000000 In addition, in case of having answered affirmatively the index 01310005000000, it indicated any qualification in its opinion Supporting documentation for transfer pricing (transfer pricing study) for operations with related parties residing abroad (article 76 fraction IX of the LISR) 01310007000000 It verified that the taxpayer formally complied with this tax obligation 01310008000000 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 01310009000000 In case of non-compliance by the taxpayer with this tax obligation, it mentioned such circumstance as a qualification in its report on the review of the taxpayer's tax situation 01310010000000 In case of non-compliance by the taxpayer, it mentioned such circumstance as a qualification in its opinion It verified that the supporting documentation for transfer pricing, for operations with related parties (article 76, fraction IX of the LISR), included the following: Note: the questions referred to in indices 01310011000000 to 01310028000000 will only be answered when it has been answered yes in row 01170036000000 of annex 17 01310011000000 1) name, denomination or corporate name, address and tax residence, of the related persons with whom operations were celebrated. 01310012000000 2) that all related parties were considered according to the definition contained in the fifth and sixth paragraphs of article 179 of the LISR 01310013000000 3) documentation that demonstrates the direct and indirect participation between the related parties. 01310014000000 4) information relative to the functions or activities for each type of operation evaluated. 01310015000000 5) information relative to the assets used in each type of operation evaluated. 01310016000000 6) information relative to the risks assumed in each type of operation evaluated. 01310017000000 7) information and documentation on operations with related parties and their amounts, for each related party and for each type of operation evaluated. 01310018000000 8) method applied in accordance with article 180 of the LISR for each type of operation evaluated. 01310019000000 9) information and documentation on comparable operations or companies for each type of operation evaluated. 01310020000000 10) it was identified in the accounting records that the totality of the operations with related parties residing abroad were duly recorded.

Friday, January 13, 2023 OFFICIAL GAZETTE 277 01310021000000 In case that it has not complied with any of the points previously referred to, indicate if it mentioned such circumstance in its report on the review of the taxpayer's tax situation. 01310022000000 In case that it has not complied with any of the points previously referred to, indicate if it mentioned such circumstance in its opinion. 01310023000000 It verified that in the supporting documentation for transfer pricing it was concluded that the operations celebrated 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 01310024000000 In case of a negative conclusion, indicate if it revealed any qualification in the report on the review of the taxpayer's tax situation 01310025000000 In case of a negative conclusion in the supporting documentation, indicate if it revealed any qualification in the opinion 01310026000000 In case that in the supporting documentation for transfer pricing it suggested a transfer pricing adjustment that the taxpayer did not perform, it revealed any qualification in the report on the review of the taxpayer's tax situation 01310027000000 In case that the supporting documentation for transfer pricing suggested a transfer pricing adjustment that the taxpayer did not perform, it revealed any qualification in the opinion 01310028000000 In these last cases, it considered the taxpayer as deductible the transactions with related parties that represented a cost or expense to it. Informative declaration of operations with related parties (article 76 fraction X of the LISR) 01310029000000 It verified the timely presentation of the information on the operations with related parties, carried out during the immediately preceding year (annex 9 DIM). 01310030000000 It verified if 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) 01310031000000 It verified from a formal point of view the correct filling of the information on the operations with related parties, carried out during the immediately preceding year (annex 9 of the DIM) in accordance with the information contained in the documentation of transfer pricing for operations with related parties residing abroad (article 76, fraction IX of the LISR) 01310032000000 In case of having observed errors in the filling, it mentioned such circumstance as a qualification in its report on the review of the taxpayer's tax situation In case of negative answer, specify: 01310033000000 It considered the taxpayer as deductible the transactions with related parties that represented a cost or expense to it 01310034000000 In case of non-compliance, it mentioned such circumstance as a qualification in its report on the review of the taxpayer's tax situation 01310035000000 In case of non-compliance, it mentioned such circumstance as a qualification in its opinion

278 OFFICIAL GAZETTE Friday, January 13, 2023 Annual informative declarations of related parties (article 76-A fraction X of the LISR) of 2021 presented in 2022 01310036000000 It verified the timely and proper presentation of the informative declaration of the master file of related parties of the multinational business group corresponding to the fiscal year of 2021 01310037000000 It verified the timely and proper presentation of the informative declaration of the local file of related parties corresponding to the fiscal year of 2021 01310038000000 It verified the timely and proper presentation of the informative declaration country by country of the multinational business group corresponding to the fiscal year of 2021 01310039000000 In case of having observed errors in the filling of the annual informative declarations of related parties corresponding to the fiscal year of 2021, it mentioned such circumstance as a qualification in its report on the review of the taxpayer's tax situation Compliance with the obligation regarding operations with related parties (article 76 fraction XII of the LISR) 01310040000000 It 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 01310041000000 In case of negative answer, it considered the taxpayer as deductible the transactions with related parties that represented a cost or expense to it 01310042000000 In case of a negative conclusion in the documentary evidence, indicate if it revealed any qualification in the report on the review of the taxpayer's tax situation 01310043000000 In case of a negative conclusion in the documentary evidence, indicate if it revealed any qualification in its opinion 01310044000000 It verified in the documentary evidence referred to in the index 01310040000000 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 01310045000000 In case of not having applied them, indicate if it revealed any qualification in the report on the review of the taxpayer's tax situation, or in its opinion. Operations with national related parties reported 01310046000000 In case of having indicated yes in index 01d042000 of the annex "general data", it verified that the informative declaration for its operations with related parties residing abroad (fraction X of article 76 of the LISR, (annex 9 of the DIM) includes operations with related parties residing in national territory 01310047000000 In case of having indicated yes in index 01170176000000 of annex 17, it verified that the informative declaration for its operations with related parties residing abroad (fraction X of article 76 of the LISR, (annex 9 of the DIM) includes operations with related parties residing in national territory Transfer pricing adjustments 01310048000000 It 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 RMF 2022 were met.

Friday, January 13, 2023 OFFICIAL GAZETTE 279

Interest considered as dividends (article 11 of the LISR) 01310049000000 In the event that it was observed that the taxpayer's responses to indices 01170071000000 and/or 01170072000000 of annex 17 were incorrect and led to a tax non-compliance, indicated any caveat in its report on the review of the taxpayer's tax situation, or in its audit opinion

Transfer pricing methodology (article 180 of the LISR) for transactions with related parties 01310050000000 Verified that in the supporting documentation for transfer pricing, there is evidence that the uncontrolled comparable price method (provided for in fraction I of article 180 of the LISR) was attempted to be applied first for each of its transactions with related parties that it validated in its transfer pricing studies 01310051000000 Observed any formal inconsistency on the part of the taxpayer in the responses of the taxpayer's information regarding its transactions with related parties 01310052000000 In the affirmative case, revealed any caveat in the report on the review of the taxpayer's tax situation, or in its audit opinion

In the case of maquiladoras (articles 182 and 183 of the LISR) 01310053000000 Verified, in the case that the company acted under the shelter program, that the taxpayer had complied with what is provided by the second and fourth paragraphs of article 183 of the LISR 01310054000000 Verified that the taxpayer had a valid program, authorized by the Secretariat of Economy, to carry out manufacturing operations, in any of its modalities 01310055000000 Verified that the company acted under the shelter program Verified for maquila operations the correct application of what is provided by article 182 applied by the taxpayer, that is, with the paragraphs: 01310056000000 First, fraction I 01310057000000 First, fraction II 01310058000000 Second (timely presentation of the informative declaration of manufacturing, maquila, and export service companies (DIEMSE) 01310059000000 Verified if the figures reported in this last declaration coincide with those registered in the taxpayer's accounting, even in order accounts 01310060000000 Antepenultimate advance pricing agreement (APA) 01310061000000 In the event that it was observed that the taxpayer's responses to indices 01170240000000 to 01170245000000 of annex 17 were not correct, mentioned any caveat in its report on the review of the taxpayer's tax situation 01310062000000 Verified the application by the taxpayer of what is provided by the first article of the Decree published in the DOF on December 26, 2013 01310063000000 Verified that transactions with related parties that do not have a relationship with maquila, have complied with what is provided by the tax provisions in matters of transfer pricing 01310064000000 In the event of non-compliance by the taxpayer (indices 01310062000000 to 01310063000000) mentioned such circumstance as a caveat in its report on the review of the taxpayer's tax situation

280 OFFICIAL GAZETTE Friday, January 13, 2023

B. Taxpayers moral persons that tax as coordinated and from the agricultural, livestock, forestry and fishing regime and physical persons that dedicate themselves exclusively to the activities of land freight or passenger autotransport. Index Concept Data to provide Identification Data: Taxpayer: 40A000000 RFC: 40A001000 Name (paternal surname, maternal surname, name(s)), denomination or corporate name: 40A002000 CURP: Tax address: 40A003000 Federative 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 that it carries out during the fiscal year, which are registered in accounting and are supported with supporting documentation. 40A013000 Name of the taxpayer: Public Accountant: 40B000000 RFC: 40B001000 Name (paternal surname, maternal surname, name(s)) 40B002000 CURP: 40B003000 Registration number: Tax address: 40B004000 Federative 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:

Friday, January 13, 2023 OFFICIAL GAZETTE 281

Declaration of the public accountant who audited: I declare that the information provided by the cited taxpayer, consists of 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. 40B017000 Name of the public accountant who audited: Index Concept Data to provide General Data: 40D000000 Competent authority 40D001000 Headquarters to which the ADAF belongs 40D002000 General administration and/or ADAF 40D003000 Opted to audit its financial statements by taxable income (article 32-A CFF) 40D004000 Opted to audit its financial statements by the value of its asset (article 32-A CFF) 40D005000 Opted to audit its financial statements by the number of workers (article 32-A CFF) Legal Representative: 40C000000 RFC: 40C001000 Name (paternal surname, maternal surname, name(s)) 40C002000 National: 40C003000 Foreigner: 40C004000 CURP: Tax address: 40C005000 Federative 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 in which the notary is located: 40C016000 Date of power of attorney: 40C017000 Date of appointment: Legal Representative Declaration: I declare that the information provided in this document reflects the real operations that my represented party carried out during the fiscal year, which are registered in accounting and are supported with supporting documentation. 40C018000 Legal representative declaration

282 OFFICIAL GAZETTE Friday, January 13, 2023

40D006000 In case of negative answer to all questions in indices 40D003000, 40D004000 and 40D005000 above, mention the reason why it presents the audit opinion 40D007000 Is part of a partnership in participation 40D008000 Is part of a trust In the affirmative case to the previous index, indicate the denomination or corporate name of the trust: 40D009000 Denomination or corporate name settlor 40D010000 Denomination or corporate name trustee 40D011000 Denomination or corporate name beneficiary (1) 40D012000 Denomination or corporate name beneficiary (2) 40D013000 Denomination or corporate name beneficiary (3) 40D014000 First audit opinion 40D015000 It is a specialized society in the investment in energy assets, electricity and infrastructure 40D016000 Carried out construction works 40D017000 In the affirmative case to the previous index, accumulated income in accordance with article 17 fraction IV of the LISR. 40D018000 Company dedicated to agricultural, livestock, forestry, fishing activity or production cooperative society 40D019000 Company dedicated to the activity of land freight or passenger autotransport or complementary 40D020000 Company as coordinated 40D021000 Type of special taxpayer 40D022000 Subsidiary company 40D023000 Subsidiary company 40D024000 Start of operations 40D025000 Start date of the fiscal year 40D026000 End date of the fiscal year 40D027000 Start date of the previous fiscal year 40D028000 End date of the previous fiscal year 40D029000 Select the costing system that it uses for tax purposes: In the event that it has selected any costing system, it will be subject to the following: 40D030000 Cost of sales: uses the absorption costing system for tax purposes and the acquisition cost valuation method for accounting purposes (historical costs) (in the affirmative case it must fill out from index 40060000000000 to 40060030000000 of annex 6) 40D031000 Cost of sales: uses the absorption costing system for tax purposes (estimated predetermined costs) (in the affirmative case it must fill out from index 40060000000000 to 40060030000000 of annex 6) 40D032000 Cost of sales: uses the absorption costing system for tax purposes and the standard cost valuation method for accounting purposes (in the affirmative case it must fill out from index 40060000000000 to 40060030000000 of annex 6) 40D033000 Cost of sales: uses a system different from the above (in the affirmative case it must fill out from index 40060031000000 to 40060040000000 of annex 6)

Friday, January 13, 2023 OFFICIAL GAZETTE 283

40D034000 Type of opinion 40D035000 Statement of cash flows. Used the indirect method (in the affirmative case it must fill out from index 40040000000000 to 40040050000000 of annex 4) 40D036000 Statement of cash flows. Used the direct method (in the affirmative case it must fill out from index 40040051000000 to 40040089000000 of annex 4) Indicate the RFC of the physical or moral person(s) that advised the taxpayer fiscally, through a written opinion: 40D037000 RFC 1 40D038000 RFC 2 40D039000 RFC 3 40D040000 RFC 4 40D041000 RFC 5 Tax Effects 40D042000 Carried out transactions with related parties 40D043000 If your answer was affirmative in index 40D042000 (it must fill out annexes 16 and 17) 40D044000 Carried out transactions with national related parties 40D045000 Carried out transactions with foreign related parties 40D046000 It is a fiscally transparent foreign entity and/or a foreign legal figure 40D047000 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 LISR (in the affirmative case it must fill out annex 24) 40D048000 Indicate if it promoted lawsuits that are pending resolution regarding the deconglomeration 40D049000 Indicate if the taxpayer applied the procedures established in article 22 of the LISR In the event that the answer to the previous question is affirmative indicate the following: 40D050000 Name of the issuer of the shares that were alienated 40D051000 Percentage of participation in the capital of the issuer of the shares that were alienated. 40D052000 Sale price of the alienated shares 40D053000 Amount of profit or (loss) determined by the alienation of the shares. 40D054000 Indicate if the acquirer of the alienated shares is a related party. 40D055000 The taxpayer has losses from alienation of shares pending to be applied at the end of the fiscal year 40D056000 In the event that your answer to the previous question is affirmative, indicate the amount of the loss from alienation of shares updated at the end of the fiscal year Other aspects 40D057000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria of tax and customs provisions 40D058000 Specify the number(s) of criterion(s)

284 OFFICIAL GAZETTE Friday, January 13, 2023

40D059000 Obtained any resolution from the SAT, the SHCP or the PRODECON that has affected its tax situation during the fiscal year In the affirmative case to the previous index, indicate the following: 40D060000 It is about: 40D061000 The requirements established in the resolution (authorization or consultation) were met 40D062000 Official number 1 40D063000 Date of official number 1 40D064000 Official number 2 40D065000 Date of official number 2 40D066000 Official number 3 40D067000 Date of official number 3 40D068000 Obtained any favorable resolution from jurisdictional authorities that has 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: 40D069000 Resolution number 1 40D070000 Date of resolution 1 40D071000 Resolution number 2 40D072000 Date of resolution 2 40D073000 Resolution number 3 40D074000 Date of resolution 3 40D075000 Has it filed any means of defense against tax provisions In the affirmative case to the previous index, clarify through the annex called additional information, the tax provision in dispute, the means of defense filed as well as the status of the means of defense filed at the end of the fiscal year 40D076000 Date of sending the multiple informative declaration. (normal) 40D077000 Date of sending the multiple informative declaration. (last complementary) 40D078000 Is it 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 40D079000 Identification number (field 1) 40D080000 Identification number (field 2) 40D081000 Identification number (field 3) 40D082000 Identification number (field 4) 40D083000 Identification number (field 5) 40D084000 Date of presentation of the normal informative declaration 40D085000 Date of presentation of the informative declaration (last complementary) Operations with residents abroad 40D086000 Celebrated financial derivative operations that had tax effects during the fiscal year in the Income Tax (in the affirmative case it must fill out annex 12) 40D087000 Maintained permanent investments in subsidiaries, associates and affiliates during the fiscal year (in the affirmative case it must fill out annex 13) 40D088000 The moral person complied on behalf of its members with what is provided in chapters VII and VIII (articles 72 and 73 LISR)

Friday, January 13, 2023 OFFICIAL GAZETTE 285

40D089000 Carried out operations with residents abroad (in the affirmative case it must fill out annex 20) 40D090000 Maintained balances receivable and payable in national and foreign currency during the fiscal year (in the affirmative case it must fill out annex 22) 40D091000 Obtained loans during the fiscal year (in the affirmative case it must fill out annex 23) Tax diagnosis of the taxpayer General tax aspects 40D092000 Has it had changes of denomination or corporate name during the audited fiscal year 40D093000 In the affirmative case, to the previous index it has the notices of change of denomination or corporate name before the Federal Registry of Taxpayers (article 29 fraction I of the RCFF) as well as specify the previous RFC and names 40D094000 (Specify previous name) 40D095000 (Specify previous name) 40D096000 (Specify previous name) 40D097000 (Specify previous name) 40D098000 (Specify previous name) 40D099000 Has it had changes of tax address during the audited fiscal year 40D100000 In the affirmative case to the previous index, it has all the notices of change of tax address (articles 29 fraction III of the RCFF) 40D101000 Has it updated the economic activities and obligations during the audited fiscal year 40D102000 In the affirmative case to the previous index, it has all the notices of update of economic activities and obligations (articles 29 fraction VII RCFF) 40D103000 For the audited fiscal year it has the notices of opening or closing made 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 (article 29 fraction VIII of the RCFF) 40D104000 During the fiscal year notices of compensation of balances in favor were presented (article 23 CFF) 40D105000 Indicate if during the fiscal year its social partners, 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 case to the previous index, describe how it gave compliance and with what documentation it accredits it, through the annex called additional information of the audit opinion 40D106000 It has shareholders resident in the country 40D107000 In the affirmative case to the previous index, they are registered in the federal registry of taxpayers (article 27 CFF) 40D108000 It is obliged to request the registration in the RFC of its partners or shareholders resident abroad (article 27 CFF) 40D109000 In the affirmative case to the previous index, they are registered in the federal registry of taxpayers 40D110000 It has inventories registered in its accounting 40D111000 In the affirmative case, it keeps a control of the inventories of merchandise, raw materials, work in progress and finished products, as the case may be (article 76 fraction XIV of the LISR)

286 OFFICIAL GAZETTE Friday, January 13, 2023

40D112000 Indicate if it identified suppliers or clients with the definitive list issued by the SAT of presumably non-existent operations for the entire fiscal year reviewed 40D113000 Indicate if it verified that the operations with that client or supplier are not given tax effect in accordance with article 69-B of the CFF 40D114000 Carried out operations with the general public 40D115000 It has employees In the affirmative case to the question of the previous index indicate: 40D116000 Number of workers 40D117000 Total of ISR withheld and paid for salaries 40D118000 Total of ISR withheld and paid for assimilated to salaries 40D119000 Employment subsidy delivered in cash to workers in the fiscal year 40D120000 Total of income from salaries and wages and assimilated concepts 40D121000 Total of exempt income from salaries and wages 40D122000 Created a reserve of pension or retirement fund for personnel or well effectuated changes to said fund (article 29 of the LISR and 65 of the RISR) 40D123000 In the negative case to the question of index 40D115000 it has any contract of personnel services (outsourcing) In the event of having any personnel services contract (outsourcing), indicate the RFC and name of the society(ies) that provide(s) the personnel services (outsourcing) 40D124000 (Specify outsourcing society name) 40D125000 (Specify outsourcing society name) 40D126000 (Specify outsourcing society name) 40D127000 (Specify outsourcing society name) 40D128000 (Specify outsourcing society name) Obtained income from: 40D129000 Alienation of goods 40D130000 Provision of services 40D131000 Granting of temporary use or enjoyment of goods 40D132000 Dividends obtained from residents abroad without permanent establishment in Mexico 40D133000 Dividends obtained from residents abroad subject to preferential tax regimes 40D134000 Others, in the affirmative case specify below: 40D135000 (Specify) 40D136000 (Specify) 40D137000 (Specify) 40D138000 Obtained loss from the alienation of accounts and documents receivable in the fiscal year 40D139000 The accounts and documents receivable in the fiscal year were ceded as part of a restructuring or payment of dividends or profits 40D140000 Amount of VAT that originated said operation Electronic accounting 40D141000 Kept accounting in accordance with article 28 of the CFF, its regulations and with article 32 fraction I of the LIVA 40D142000 The supporting documentation of the records or entries is available at its tax address (article 28 fraction III of the CFF) Note: in the negative case 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 opinion.

Friday, January 13, 2023 OFFICIAL GAZETTE 287 For VAT purposes, indicate the following: 40D143000 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 (articles 32 fraction II of the VAT Law and 35 of the VAT Regulations) 40D144000 Issued and delivered fiscal receipts (articles 32 fraction III of the VAT Law, 20 and 74 of the VAT Regulations) 40D145000 Issued fiscal receipts for the tax withholdings made in the cases provided for in article 1-A, (article 32 fraction V of the VAT Law as well as the applicable rules of the 2022 FMF) 40D146000 Provided monthly and in a timely manner to the tax authorities, information on the persons to whom you withheld taxes (article 32 fraction V of the VAT Law as well as the applicable rules of the 2022 FMF) 40D147000 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 your suppliers, breaking down the value of the acts or activities by the rate at which you transferred or the Value Added Tax was transferred to you, including activities for which you were not obligated to pay (article 32 fraction VIII of the VAT Law, as well as the applicable rules of the 2022 FMF) 40D148000 Amount of VAT withheld from you regarding the provision of services referred to in fraction IV of article 1-A of the VAT Law You have the following updated books: 40D149000 Journal 40D150000 Ledger 40D151000 Minutes of meetings of partners or shareholders 40D152000 Partners or shareholders Income Tax (ISR) 40D153000 Carried out derivative financial operations (article 20 of the Income Tax Law) In case of affirmative answer to the previous index, indicate the following: 40D154000 They were carried out for the purpose of: 40D155000 Amount of taxable gain in the fiscal year 40D156000 Amount of deductible loss in the fiscal year 40D157000 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 (article 24 of the Income Tax Law) 40D158000 The taxpayer participated in a restructuring in which an improper transmission of tax losses was generated (article 69-B bis of the Federal Tax Code) 40D159000 The taxpayer's shares related to the restructuring referred to in the previous index remained in the restructured group during the audited fiscal year 40D160000 The taxpayer changed its business model. You complied with the following tax obligations: 40D161000 Issue receipts for the activities carried out and keep the files (articles 76 fractions II and XVII of the Income Tax Law) 40D162000 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 Withholding Tax (article 76 fraction III of the Income Tax Law) 40D163000 Prepare inventory of goods at the end of the fiscal year (articles 76 fraction IV or on a different date according to article 110 of the Income Tax Regulations) 40D164000 Keep a record of the operations you carried out with securities issued in series (articles 76 fraction VIII of the Income Tax Law and 111 of the Income Tax Regulations)

288 OFFICIAL GAZETTE Friday, January 13, 2023 40D165000 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 (article 76 fraction XI subsection a) of the Income Tax Law) 40D166000 Provide to the partners or shareholders to whom you paid dividends, a fiscal receipt in which their amount is indicated, where it is indicated if the dividends come from any specific account or record (article 76 fraction XI subsection b) of the Income Tax Law) 40D167000 Timely present the declaration of operations carried out in the previous calendar year, through trusts by which business activities were carried out in which you intervened (article 76 fraction XIII of the Income Tax Law) 40D168000 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 (article 76 fraction XV of the Income Tax Law) 40D169000 Make known in the ordinary general meeting of shareholders or partners a report in which it is informed about the compliance with your tax obligations for the immediate previous fiscal year (articles 76 fraction XIX of the Income Tax Law and 116 of the Income Tax Regulations) 40D170000 Inform the tax authorities about loans, contributions for future capital increases or capital increases that you receive in cash, in national or foreign currency, greater than $600,000 (articles 18, fraction XI and 76 fraction XVI of the Income Tax Law, as well as the applicable rules of the 2022 FMF) 40D171000 Withhold and pay the additional ISR at the rate of 10% on distributed dividends or profits (article 140 second paragraph of the Income Tax Law) (ISR) obtained income from 40D172000 Alienation of goods (articles 17 fraction I of the Income Tax Law, as well as the applicable rules of the 2022 FMF) 40D173000 Provision of services (articles 17 fraction I of the Income Tax Law, as well as the applicable rules of the 2022 FMF) 40D174000 Granting of temporary use or enjoyment of goods (articles 17 fraction II of the Income Tax Law) 40D175000 Financial leasing contracts (articles 17 fraction III and 40 of the Income Tax Law) 40D176000 Installment sales. Agreed price (articles 17 fraction III, second paragraph and 40 of the Income Tax Law) 40D177000 Installment sales. Price collected (articles 17 fraction III, third paragraph and 40 of the Income Tax Law) 40D178000 Debts not covered by prescription, forgiveness or notorious practical impossibility of collection (article 17 fraction IV of the Income Tax Law) 40D179000 Real estate construction contracts. That the estimates are authorized or approved for collection (articles 17 penultimate paragraph of the Income Tax Law and 17, 18 and 19 of the Income Tax Regulations) 40D180000 Real estate construction contracts. That the estimates are effectively paid (articles 17 of the Income Tax Law and 17, 18 and 19 of the Income Tax Regulations) 40D181000 Considered as taxable income of the fiscal year the estimates for the progress of work as provided in article 1.7. of the Decree published in the DOF on December 26, 2013. 40D182000 Indicate if you alienated shares or intangibles during the fiscal year In case of affirmative answer to the previous index, indicate the following: 40D183000 Name of buyer 1 40D184000 Is a related party 40D185000 Name of buyer 2 40D186000 Is a related party 40D187000 Name of buyer 3 40D188000 Is a related party 40D189000 Name of buyer 4

Friday, January 13, 2023 OFFICIAL GAZETTE 289 40D190000 Is a related party 40D191000 Name of buyer 5 40D192000 Is a related party 40D193000 Total income from share sales 40D194000 Total income from intangible sales 40D195000 Total average cost of alienated shares 40D196000 Total amount of the original adjusted investment 40D197000 Made withholding 40D198000 Amount of payment for the operation 40D199000 In case of having a tax loss in the alienation of shares, presented notice within ten days following the date of the operation 40D200000 Amount of pending amortizable tax loss from alienation of shares and other securities whose yield is not interest in terms of article 8 Income Tax Law 40D201000 Deductible amount from derivative financial operations agreed outside recognized markets. Indicate the following as the issuer of the shares: 40D202000 Indicate if you transmitted monetary assets by more than 51% 40D203000 Indicate if you carried out a refund or reduction of shares 40D204000 Indicate if you refunded share subscription premium 40D205000 Amount of refund or capital reduction carried out 40D206000 Income Tax derived from fraction I of article 78 40D207000 Income Tax derived from fraction II of article 78 40D208000 Indicate if you carried out a refund or reduction of shares derived from absorption of financial losses 40D209000 You separately registered the income from the operations you carried out on behalf of each of its members (articles 72 fraction IV and 75 fraction II Income Tax Law) Deductions (ISR) You met the following tax requirements for your deductions: 40D210000 Be strictly indispensable for the purposes of your activity, with the exception of authorized donations for their deduction by the tax provisions (article 27 fraction I of the Income Tax Law and 36, 37, 38, 107, 108, 124, 125, and 131 of the Income Tax Regulations) 40D211000 In the case of donations, you complied with all the requirements for their deduction (articles 27 fraction I of the Income Tax Law and 36, 37, 38, 107, 108, 124, 125 and 131 of the Income Tax Regulations) 40D212000 Be backed by fiscal receipts (article 27 fraction III of the Income Tax Law, as well as the applicable rules of the 2022 FMF) 40D213000 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 the tax provisions (articles 27 fraction III of the Income Tax Law and 42 of the Income Tax Regulations, as well as the applicable rules of the 2022 FMF) 40D214000 Be duly registered in accounting (articles 27 fraction IV of the Income Tax Law and 44 of the Income Tax Regulations) 40D215000 Be deducted only once (article 27 fraction IV of the Income Tax Law) 40D216000 Comply with the obligations in matters of withholding and payment of taxes borne by third parties, as well as the other formalities established (article 27 fraction V of the Income Tax Law) 40D217000 That in the fiscal receipt, the Value Added Tax appears expressly and separately when appropriate (article 27 fraction VI of the Income Tax Law)

290 OFFICIAL GAZETTE Friday, January 13, 2023 40D218000 In the case of interest on borrowed capitals, these have been invested in the purposes of the business (articles 27 fraction VII of the Income Tax Law and 45 of the Income Tax Regulations) 40D219000 For capitals borrowed and granting of loans to third parties, the established cap for their deduction was applied (article 27 fraction VII of the Income Tax Law) 40D220000 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 (article 27 fraction VIII of the Income Tax Law) 40D221000 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 (article 27 fraction IX of the Income Tax Law) 40D222000 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 it directly and effectively carried out (article 27 fraction X of the Income Tax Law) 40D223000 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. (articles 7 and 27 fraction XI of the Income Tax Law and 46, 47, 48 and 50 of the Income Tax Regulations) 40D224000 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 (articles 27 fraction XI of the Income Tax Law and 49 of the Income Tax Regulations) 40D225000 It was proven 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 (article 27 fraction XIII of the Income Tax Law) 40D226000 In the case of importation of goods, the legal requirements for its importation were met (articles 27 fraction XIV of the Income Tax Law and other applicable customs provisions) 40D227000 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 (article 27 fraction XV of the Income Tax Law). Note: in case of affirmative answer to the previous index, indicate in the annex called additional information of the audit the cause that originated the deduction. 40D228000 In the case of payments made to commission agents and brokers residing abroad, they comply with the information and documentation requirements indicated in article 52 of the Income Tax Regulations 40D229000 That when carrying out the corresponding operations or by the last day of the fiscal year, the requirements that for each deduction in particular establishes the Income Tax Law were met (articles 27 fraction XVIII of the Income Tax Law and 53 and 54 of the Income Tax Regulations, as well as the applicable rules of the 2022 FMF) 40D230000 The fiscal receipts meet the requirements established by the tax provisions and were obtained by the day the declaration had to be presented and that the issuance dates corresponded to the fiscal year for which the deduction was made (article 27 fraction XVIII of the Income Tax Law) 40D231000 In the case of advances for expenses, the established requirements for their deduction were met (articles 27 fraction XVIII of the Income Tax Law). 40D232000 When workers had the right to the employment subsidy, the corresponding amounts were effectively delivered to them (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; of the Special Production and Services Tax Law; of the Federal Rights Law, 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)

Friday, January 13, 2023 OFFICIAL GAZETTE 291 40D233000 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 (articles 27 fraction XX of the Income Tax Law and 107, 109 and 124 of the Income Tax Regulations, as well as the applicable rules of the 2022 FMF) 40D234000 In the case of investments, you applied the percentages authorized by the Income Tax Law 40D235000 In the case of travel expenses when they were destined for lodging, food, transportation, use or temporary enjoyment of automobiles and payment of mileage, you complied with the established requirements for their deduction (articles 28 fraction V of the Income Tax Law and 57 and 58 of the Income Tax Regulations) 40D236000 In the case of granting the temporary use or enjoyment of automobiles and airplanes, you complied with the established requirements for their deduction (articles 28 fraction XIII of the Income Tax Law and 60 of the Income Tax Regulations) 40D237000 In the case of the two previous concepts, they were expenses incurred by partners, shareholders or their relatives without labor relationship 40D238000 In the case of loss from alienation of shares and other securities, as well as financial losses derived from derivative financial operations of capital referred to shares or share indices, the established requirements for their deduction were met (articles 28 fraction XVII of the Income Tax Law, as well as the applicable rules of the 2022 FMF) 40D239000 In the case of consumption in restaurants, the established requirements for their deduction were met (articles 28 fraction XX of the Income Tax Law and 61 of the Income Tax Regulations) 40D240000 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 (article 36 fractions II and III respectively of the Income Tax Law) 40D241000 All concepts that applied to you referred to in article 28 of the Income Tax Law were considered non-deductible 40D242000 In the case of interest derived from debt, the established requirements for their deduction were met (article 28 fraction XXVII of the Income Tax Law) 40D243000 In the case of net interest of the fiscal year, the established requirements for their deduction were met (article 28 fraction XXXII of the Income Tax Law) In case of affirmative answer to the previous index indicate the following: 40D244000 Amount of debt that generates interest payable 40D245000 The debt has an age greater than five years 40D246000 The debt was restructured with respect to the period indicated in the previous index 40D247000 Opted and complied with what is provided in article 30 of the Income Tax Law 40D248000 In the case of payments made to commission agents and brokers residing abroad, they comply with the information and documentation requirements indicated in article 52 of the Income Tax Regulations 40D249000 In what capacity did you participate in any merger: 40D250000 Date on which the merger took effect In case of being merged, you must note: 40D251000 Merging entity: RFC 40D252000 Merging entity: name or corporate name In case of being the merging entity, you must note: 40D253000 Merged 1: RFC 40D254000 Merged 1: name or corporate name 40D255000 Merged 2: RFC 40D256000 Merged 2: name or corporate name 40D257000 Merged 3: RFC 40D258000 Merged 3: name or corporate name

292 OFFICIAL GAZETTE Friday, January 13, 2023 40D259000 Merged 4: RFC 40D260000 Merged 4: name or corporate name 40D261000 Merged 5: RFC 40D262000 Merged 5: name or corporate name 40D263000 Merged 6: RFC 40D264000 Merged 6: name or corporate name 40D265000 Merged 7: RFC 40D266000 Merged 7: name or corporate name 40D267000 Merged 8: RFC 40D268000 Merged 8: name or corporate name 40D269000 Merged 9: RFC 40D270000 Merged 9: name or corporate name 40D271000 Merged 10: RFC 40D272000 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 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. 40D273000 In what capacity did you participate in any spin-off: 40D274000 Date on which the spin-off took effect 40D275000 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: 40D276000 Spin-off 1: RFC 40D277000 Asset value: 40D278000 Liability value: 40D279000 Social capital value: 40D280000 Spin-off 2: RFC 40D281000 Asset value: 40D282000 Liability value: 40D283000 Social capital value: 40D284000 Spin-off 3: RFC 40D285000 Asset value: 40D286000 Liability value: 40D287000 Social capital value: 40D288000 Spin-off 4: RFC 40D289000 Asset value: 40D290000 Liability value: 40D291000 Social capital value:

Friday, January 13, 2023 OFFICIAL GAZETTE 293 40D292000 Spin-off 5: RFC 40D293000 Asset value: 40D294000 Liability value: 40D295000 Social capital value: 40D296000 Spin-off 6: RFC 40D297000 Asset value: 40D298000 Liability value: 40D299000 Social capital value: 40D300000 Spin-off 7: RFC 40D301000 Asset value: 40D302000 Liability value: 40D303000 Social capital value: 40D304000 Spin-off 8: RFC 40D305000 Asset value: 40D306000 Liability value: 40D307000 Social capital value: 40D308000 Spin-off 9: RFC 40D309000 Asset value: 40D310000 Liability value: 40D311000 Social capital value: 40D312000 Spin-off 10: RFC 40D313000 Asset value: 40D314000 Liability value: 40D315000 Social capital value: 40D316000 Spin-off entity: RFC 40D317000 Asset value: 40D318000 Liability value: 40D319000 Social capital value: In case of liquidation, indicate: 40D320000 Start date of the liquidation Indicate the name or corporate name and RFC of the liquidator: 40D321000 (Liquidator 1 specify name corporate name or corporate name) 40D322000 (Liquidator 2 specify name corporate name or corporate name) 40D323000 (Liquidator 3 specify name corporate name or corporate name) 40D324000 Maintained investments through trusts for the acquisition or construction of real estate (fibras) 40D325000 In case of affirmative answer to the previous index, you complied with all the requirements provided in articles 187 and 188 of the Income Tax Law 40D326000 You were part of a trust for the acquisition or construction of real estate (fibra) 40D327000 In case of affirmative answer to the previous index, you complied with all the requirements provided in articles 187 and 188 of the Income Tax Law

294 DIARIO OFICIAL Viernes 13 de enero de 2023 Acreditamientos 40D328000 Has documentation supporting the payment of Income Tax (ISR) paid abroad that you credited 40D329000 Meets the requirements established in article 5 of the Income Tax Law (LISR) to credit ISR paid abroad 40D330000 Amount of ISR paid abroad derived from dividends or profits received from residents abroad 40D331000 Amount of ISR paid abroad from foreign source wealth 40D332000 Amount of non-creditable and non-deductible ISR under article 5 of the LISR Regímenes fiscales preferentes 40D333000 Conducted operations with preferential tax regimes, through foreign entities or legal figures that are fiscally transparent abroad (if yes, complete annex 25) 40D334000 Has a transfer pricing study for the operations carried out 40D335000 Total of accumulative or taxable income in the fiscal year from REFIPRES 40D336000 Credited tax paid in REFIPRES 40D337000 Amount of credit for tax paid abroad 40D338000 Met all requirements to apply ISR withholding from REFIPRES 40D339000 Amount of credit for Withheld Income Tax 40D340000 Indicate if you declared tax on income subject to REFIPRES 40D341000 Amount of tax on income subject to REFIPRES 40D342000 Amount of dividends or profits subject to preferential tax regimes under the tenth paragraph of article 177 LISR Retenciones y/o responsabilidad solidaria 40D343000 The taxpayer made any payment to a resident abroad, for which the ISR corresponding to said resident abroad was covered by the taxpayer itself 40D344000 Applied what is provided in article 1.13. of the Decree published in the DOF on December 26, 2013 40D345000 Applied treaties to avoid double taxation If yes: 40D346000 Has the necessary documentation to prove residence in the country in question, under article 4 of the LISR. 40D347000 Met all requirements to apply a preferential withholding rate. 40D348000 Applied what is provided in article 1.4. of the Decree published in the DOF on December 26, 2013. 40D349000 Made withholdings and payments on behalf of its members, and where applicable, issued certificates of such withholdings (article 72, fraction III and 74 seventh paragraph, fraction III LISR)

Viernes 13 de enero de 2023 DIARIO OFICIAL 295 Impuesto al Valor Agregado Actos o actividades (IVA) 40D350000 Considered as effectively collected the consideration when received in cash, goods, or services, even if they corresponded to advances, deposits, or any other concept regardless of the name given to them, or when the creditor's interest was satisfied through any form of extinction of obligations giving rise to the consideration (article 1-B of the LIVA) 40D351000 Considered as alienation the value of the shortage of goods in inventories (articles 8 of the LIVA and 25 of the RIVA) 40D352000 Considered as the value to calculate the tax, the amount effectively collected, as well as amounts additionally charged or collected from the acquirer for other taxes, duties, normal or moratory interest, conventional penalties, or any other concept (articles 12, 18 and 23 of the LIVA and 42, 43, 44 and 45 of the RIVA, as well as with the applicable rules of the RMF for 2022) Considered as a taxable act or activity the importation of the following goods or services: 40D353000 The acquisition or use or temporary enjoyment of intangible goods (articles 24, fractions II and III of the LIVA and 50 of the RIVA) 40D354000 The utilization in national territory of independent services, except those derived from international transport (articles 24, fraction V of the LIVA, 48 and 49 of the RIVA) 40D355000 Carried out exports of goods or services for the concept of alienation or use or temporary enjoyment of intangible goods or for the utilization abroad of services provided (articles 29, fractions II, III and IV of the LIVA and 57 to 63 of the RIVA) Acreditamiento (IVA) Requisitos de acreditamiento del Impuesto al Valor Agregado 40D356000 Applied the option of article 5-B of the LIVA for the proration of non-identified tax with taxable activities, for which the 0% rate and exempt activities apply 40D357000 The credited Value Added Tax corresponded to goods, services, or the use or temporary enjoyment of goods, strictly indispensable under the LISR for the carrying out of activities other than importation, for which the tax established in this LIVA must be paid or for which the 0% rate applies (article 5 fraction I of the LIVA) 40D358000 The credited Value Added Tax was expressly transferred separately in the invoices (article 5 fraction II of the LIVA) 40D359000 The transferred Value Added Tax was effectively paid in the month in question (article 5 fraction III of the LIVA) 40D360000 Regarding the transferred Value Added Tax that had been withheld in accordance with article 1-A, it was credited in the payment declaration of the month following the declaration in which the withholding payment was made (article 5 fraction IV of the LIVA) 40D361000 Regarding the transferred Value Added Tax that had been withheld in accordance with article 1-A of this Law, said withholding was paid in the terms and deadlines established (article 5 fraction IV of the LIVA) 40D362000 The tax corresponding to expenditures other than investments was credited in its entirety because exclusively taxable activities were carried out for which the tax must be paid, or the 0% rate applies (article 5 fraction V inciso a) of the LIVA) 40D363000 The tax corresponding to expenditures other than investments was not credited because exclusively non-taxable activities were carried out (article 5 fraction V inciso b) of the LIVA)

296 DIARIO OFICIAL Viernes 13 de enero de 2023 40D364000 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, represented in the total value of the mentioned activities carried out in the month in question (article 5 fraction V inciso c) of the LIVA as well as with the applicable rules of the RMF for 2022) 40D365000 Credited the tax corresponding to investments according to their usual destination, in its entirety because exclusively taxable activities were carried out for which the tax must be paid or the 0% rate applies (article 5 fraction V inciso d) point 1 of the LIVA, as well as with the applicable rules of the RMF for 2022) 40D366000 Did not credit the tax corresponding to investments according to their usual destination because exclusively non-taxable activities were carried out (article 5 fraction V inciso d) point 2 of the LIVA) 40D367000 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, represented in the total value of the mentioned activities carried out in the month in question (article 5 fraction V inciso d) point 3 of the LIVA, as well as with the applicable rules of the RMF for 2022) 40D368000 In subsequent months, the investments ceased to be exclusively destined to the activities for which they were intended (article 5 fraction V inciso d) point 4 of the LIVA) 40D369000 If yes, made adjustments to the value of the creditable tax (article 5-A of the LIVA and 19 of the RIVA) 40D370000 In the case of net interest of the fiscal year, verified that the VAT credit derived from interest met the requirements established for its credit (article 5 fraction I of the LIVA) Aplicación de estímulos fiscales 40D371000 Applied what is provided in article 2.1. of the Decree published in the DOF on December 26, 2013 40D372000 Applied what is provided in article 2.2. of the Decree published in the DOF on December 26, 2013 Impuesto Especial Sobre Producción y Servicios (IEPS) 40D373000 Was obliged to pay the IEPS. in the fiscal year Índice Concepto Datos a proporcionar 1.- Estado de situación financiera Por los ejercicios terminados al 31 de diciembre de 2022 y de 2021 2022 2021 (Cifras en pesos) Activo Activo circulante Efectivo e instrumentos financieros 40010000000000 Cash in national banks and banks 40010001000000 Cash in foreign banks 40010002000000 National immediate realization values

Viernes 13 de enero de 2023 DIARIO OFICIAL 297 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 cash and financial instruments Accounts receivable 40010009000000 National customers (related parties) 40010010000000 National customers (non-related parties) 40010011000000 Foreign customers (related parties) 40010012000000 Foreign customers (non-related parties) 40010013000000 National receivables notes (related parties) 40010014000000 National receivables notes (non-related parties) 40010015000000 Foreign receivables notes (related parties) 40010016000000 Foreign receivables notes (non-related parties) 40010017000000 Various debtors 40010018000000 Estimate of uncollectible accounts 40010019000000 Other national accounts receivable (related parties) 40010020000000 Other national accounts receivable (non-related parties) 40010021000000 Other foreign accounts receivable (related parties) 40010022000000 Other foreign accounts receivable (non-related parties) 40010023000000 Total accounts receivable CONTRIBUTIONS IN FAVOR 40010024000000 Value Added Tax to recover 40010025000000 Income Tax to recover 40010026000000 Other taxes to recover 40010027000000 Total contributions in favor Inventories 40010028000000 Finished products 40010029000000 Work in process 40010030000000 Raw materials and materials 40010031000000 Obsolescence estimate 40010032000000 Loss by impairment 40010033000000 Others 40010034000000 Total inventories Prepayments 40010035000000 Rents paid in advance 40010036000000 Advance to suppliers 40010037000000 Other prepayments 40010038000000 Loss by impairment of prepayments 40010039000000 Total prepayments 40010040000000 Other short-term assets 40010041000000 Unpaid Value Added Tax 40010042000000 Total current assets

298 DIARIO OFICIAL Viernes 13 de enero de 2023 Non-current assets Long-term accounts receivable 40010043000000 Long-term national accounts receivable (related parties) 40010044000000 Long-term national accounts receivable (non-related parties) 40010045000000 Long-term foreign accounts receivable (related parties) 40010046000000 Long-term foreign accounts receivable (non-related parties) 40010047000000 Total 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 long-term prepayments Permanent investments 40010053000000 (National permanent investments) 40010054000000 (Foreign permanent investments) 40010055000000 Total permanent investments Fixed assets 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 real estate, machinery and equipment Accumulated depreciation 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

Viernes 13 de enero de 2023 DIARIO OFICIAL 299 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 trademarks 40010082000000 Amortizations 40010083000000 Impairment loss 40010084000000 Other intangible assets 40010085000000 Total intangible assets Other assets 40010086000000 Goodwill 40010087000000 Impairment loss 40010088000000 Deferred Income Tax 40010089000000 Deferred employee profit sharing 40010090000000 Long-term financial instruments 40010091000000 Other assets 40010092000000 Total other assets 40010093000000 Total non-current assets 40010094000000 Total assets Liability Short-term liability Notes payable 40010095000000 National (related parties) 40010096000000 National (non-related parties) 40010097000000 Foreign (related parties) 40010098000000 Foreign (non-related parties) 40010099000000 Total notes payable Financial instruments 40010100000000 National financial instruments 40010101000000 Foreign financial instruments 40010102000000 Other national 40010103000000 Other foreign 40010104000000 Total financial instruments

300 DIARIO OFICIAL Viernes 13 de enero de 2023 Various creditors 40010105000000 National (related parties) 40010106000000 National (non-related parties) 40010107000000 Foreign (related parties) 40010108000000 Foreign (non-related parties) 40010109000000 Total various creditors Suppliers 40010110000000 National (related parties) 40010111000000 National (non-related parties) 40010112000000 Foreign (related parties) 40010113000000 Foreign (non-related parties) 40010114000000 Total suppliers Contributions payable 40010115000000 Income Tax 40010116000000 Asset Tax 40010117000000 Value Added Tax 40010118000000 Single Rate Corporate Tax 40010119000000 Special Tax on Production and Services 40010120000000 Tax on New Automobiles 40010121000000 Local Taxes 40010122000000 Social Security employer contributions 40010123000000 Social Security worker contributions 40010124000000 INFONAVIT contributions 40010125000000 SAR contributions 40010126000000 Tax on cash deposits 40010127000000 Other taxes and contributions 40010128000000 Total contributions payable Other liabilities 40010129000000 Uncollected Value Added Tax 40010130000000 Employee profit sharing 40010131000000 National customer advances (related parties) 40010132000000 National customer advances (non-related parties) 40010133000000 Foreign customer advances (related parties) 40010134000000 Foreign customer advances (non-related parties) 40010135000000 Other short-term national accounts receivable (related parties) 40010136000000 Other short-term national accounts receivable (non-related parties) 40010137000000 Other short-term foreign accounts receivable (related parties) 40010138000000 Other short-term foreign accounts receivable (non-related parties) 40010139000000 Contributions for future capital increases 40010140000000 Unearned revenue 40010141000000 Other national 40010142000000 Other foreign 40010143000000 Total other liabilities 40010144000000 Current portion of short-term financial debt 40010145000000 Total short-term liability

Viernes 13 de enero de 2023 DIARIO OFICIAL 301 Long-term liability Long-term debts 40010146000000 National notes payable (related parties) 40010147000000 National notes payable (non-related parties) 40010148000000 Notes payable with foreign (related parties) 40010149000000 Notes payable with foreign (non-related parties) 40010150000000 Other long-term national accounts receivable (related parties) 40010151000000 Other long-term national accounts receivable (non-related parties) 40010152000000 Other long-term foreign accounts receivable (related parties) 40010153000000 Other long-term foreign accounts receivable (non-related parties) 40010154000000 Long-term financial instruments 40010155000000 Total long-term debts 40010156000000 Employee benefits Other liabilities 40010157000000 Rents collected in advance 40010158000000 Deferred Income Tax 40010159000000 Deferred employee profit sharing 40010160000000 Others 40010161000000 Total other liabilities 40010162000000 Total long-term liability 40010163000000 Total liability Equity 40010164000000 Social capital from contributions 40010165000000 Social capital from capitalization 40010166000000 Contributions for future capital increases 40010167000000 Share subscription premium 40010168000000 Legal reserve 40010169000000 Net profit 40010170000000 Net loss 40010171000000 Retained earnings from previous years 40010172000000 Accumulated losses from previous years 40010173000000 Other comprehensive results (debtor) 40010174000000 Other comprehensive results (creditor) 40010175000000 Excess in the update of equity 40010176000000 Shortfall in the update of equity 40010177000000 Result from holding non-monetary assets 40010178000000 Other creditor capital accounts 40010179000000 Other debtor capital accounts 40010180000000 Total equity 40010181000000 Total liability and equity The attached notes are an integral part of this financial statement

302 DIARIO OFICIAL Viernes 13 de enero de 2023 This annex consists of 8 columns and is divided into two parts. Part I Índice Concepto Datos a proporcionar 2.- Estado de resultado integral Por los ejercicios comprendidos del 01 de enero al 31 de diciembre de 2022 y de 2021 Total 2022 Partes relacionadas 2022 (cifras en pesos) Note: to fill out this annex, it is necessary to first capture the information from annexes 5, 6 (when obliged to fill out this annex), 7 and 8. 40020000000000 Total 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 payable 40020012000000 Moratory interest in favor 40020013000000 Moratory interest payable 40020014000000 Exchange gain 40020015000000 Exchange loss 40020016000000 Result from favorable monetary position 40020017000000 Result from unfavorable monetary position 40020018000000 Changes in fair value of debtor financial assets and liabilities 40020019000000 Changes in fair value of creditor financial assets and liabilities 40020020000000 Other financial concepts in favor 40020021000000 Other financial concepts payable 40020022000000 Total

Viernes 13 de enero de 2023 DIARIO OFICIAL 303 Plus (minus): Participation in the net profit or loss of other entities 40020023000000 Net loss from participation in results of unconsolidated subsidiaries, associates and joint ventures. 40020024000000 Net profit from participation in results of unconsolidated subsidiaries, associates and joint ventures. 40020025000000 Loss before income taxes 40020026000000 Profit before income taxes Less: Taxes on profit 40020027000000 Income Tax 40020028000000 Deferred Income Tax 40020029000000 Other provisions 40020030000000 Total Plus (minus): Other income (expenses) 40020031000000 Reversal of goodwill impairment 40020032000000 Reversal of impairment of other long-term assets 40020033000000 Favorable discontinued operations 40020034000000 Unfavorable discontinued operations 40020035000000 Total other income (expenses), net 40020036000000 Net loss 40020037000000 Net profit Plus (minus): Other comprehensive results 40020038000000 Result from foreign operations conversion favorable 40020039000000 Result from foreign operations conversion unfavorable 40020040000000 Unrealized result on and/or in financial instruments favorable 40020041000000 Unrealized result on and/or in financial instruments 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

304 OFFICIAL GAZETTE Friday, January 13, 2023 40020046000000 Taxes on the profit of other comprehensive income 40020047000000 PTU of other comprehensive income 40020048000000 Others 40020049000000 Sum of other comprehensive income 40020050000000 Debit comprehensive result 40020051000000 Credit comprehensive result 40020052000000 Basic earnings per ordinary share The attached notes are an integral part of this financial statement Part II Data to be provided Unrelated parties 2022 Total 2021 Related parties 2021 Unrelated parties 2021 This annex 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, 2022 and 2021 Capital social from contributions Capital social from capitalization (figures in pesos) 40030000000000 (Balances as of January 1, 2021 previously reported) 40030001000000 Adjustment for retrospective application due to changes in accounting policies and correction of errors 40030002000000 (Balances as of January 1, 2021 adjusted) 40030003000000 Capital contributions 40030004000000 Capital refunds 40030005000000 Dividends paid 40030006000000 Stock dividends 40030007000000 Changes in controlling interest that do not result in loss of control 40030008000000 (Net profit of 2021) 40030009000000 (Net loss of 2021) 40030010000000 Result from holding non-monetary assets 40030011000000 Share repurchase 40030012000000 Valuation effect from exercise of financial instruments 40030013000000 Conversion effect from exercise of foreign operations 40030014000000 Result from favorable conversion of foreign operations 40030015000000 Result from unfavorable conversion of foreign operations 40030016000000 Unrealized result in and/or on financial instruments favorable

Friday, January 13, 2023 OFFICIAL GAZETTE 305 40030017000000 Unrealized result in and/or on financial instruments unfavorable 40030018000000 Valuation of cash flow hedges and/or financial instruments favorable 40030019000000 Valuation of cash flow hedges and/or financial instruments unfavorable 40030020000000 Share of other comprehensive income of associates favorable 40030021000000 Share of other comprehensive income of associates unfavorable 40030022000000 Taxes on the profit of other comprehensive income 40030023000000 PTU of other comprehensive income 40030024000000 Others 40030025000000 (Balances as of December 31, 2021) 40030026000000 (Balances as of January 1, 2022 previously reported) 40030027000000 Adjustment for retrospective application due to changes in accounting policies and correction of errors 40030028000000 (Balances as of January 1, 2022 adjusted ) 40030029000000 Capital contributions 40030030000000 Capital refunds 40030031000000 Dividends paid 40030032000000 Stock dividends 40030033000000 Changes in controlling interest that do not result in loss of control 40030034000000 (Net profit of 2021) 40030035000000 (Net loss of 2021) 40030036000000 Result from holding non-monetary assets 40030037000000 Share repurchase 40030038000000 Valuation effect from exercise of financial instruments 40030039000000 Conversion effect from exercise of foreign operations 40030040000000 Result from favorable conversion of foreign operations 40030041000000 Result from unfavorable conversion of foreign operations 40030042000000 Unrealized result in and/or on financial instruments favorable 40030043000000 Unrealized result in and/or on financial instruments unfavorable 40030044000000 Valuation of cash flow hedges and/or financial instruments favorable 40030045000000 Valuation of cash flow hedges and/or financial instruments unfavorable 40030046000000 Share of other comprehensive income of associates favorable 40030047000000 Share of other comprehensive income of associates unfavorable 40030048000000 Taxes on the profit of other comprehensive income 40030049000000 PTU of other comprehensive income 40030050000000 Others 40030051000000 (Balances as of December 31, 2022) The attached notes are an integral part of this financial statement

306 OFFICIAL GAZETTE Friday, January 13, 2023 Part II Data to be provided Contributions for future increases in capital Premium on subscription of shares 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 the update of equity Part IV Data to be provided Deficiency in the update of equity Result from holding non-monetary assets Other credit equity accounts Other debit equity accounts Total equity Index Concept Data to be provided 4.- Statement of cash flows For the years ended December 31, 2022 and 2021 2022 2021 (figures in pesos) According to the indirect method Operating activities 40040000000000 Profit before income taxes 40040001000000 Loss before income taxes Items related to Investment 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 investment activities 40040008000000 Sum of items related to investment activities Items related to financing activities 40040009000000 Interest expense 40040010000000 Other items related to financing activities 40040011000000 Sum of items related to financing activities

Friday, January 13, 2023 OFFICIAL GAZETTE 307 Plus (minus): 40040012000000 Increase in accounts receivable and others 40040013000000 Decrease in inventories 40040014000000 Decrease in suppliers 40040015000000 Income Tax paid 40040016000000 Single Rate Corporate Income Tax paid 40040017000000 Other items 40040018000000 Net cash flows from operating activities Investment activities 40040019000000 Business acquired (goodwill and/or commercial) 40040020000000 Interest received 40040021000000 Dividends received 40040022000000 Acquisition of fixed asset and land 40040023000000 Receipts from sale of fixed asset and land 40040024000000 Acquisition of shares 40040025000000 Acquisition of intangible assets 40040026000000 Acquisition of other assets 40040027000000 Other items related to investment activities 40040028000000 Net cash flows from investment activities 40040029000000 Excess cash to apply in financing activities (positive result) 40040030000000 Cash to be obtained from financing activities (negative result) Financing activities 40040031000000 Cash inflow from capital issuance 40040032000000 Cash inflow from contributions for future capital increases 40040033000000 Obtaining loans from related parties 40040034000000 Obtaining loans from unrelated parties 40040035000000 Payment of liabilities 40040036000000 Payment of loans to related parties 40040037000000 Payment of loans to unrelated parties 40040038000000 Payment of liabilities arising from financial leases 40040039000000 Interest paid 40040040000000 Payment of dividends 40040041000000 Debt issuance 40040042000000 Other items related to financing activities 40040043000000 Net cash flows from financing activities 40040044000000 Net increase in cash and other cash equivalents

308 OFFICIAL GAZETTE Friday, January 13, 2023 Effects from changes in the value of cash 40040045000000 Effects from changes in the value of cash due to conversion of the balances and cash flows of foreign operations, to the reporting currency 40040046000000 Effects from 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 40040047000000 Other effects from changes in the value of cash 40040048000000 Total effects from changes in the value of cash 40040049000000 Cash at the beginning of the period 40040050000000 Cash at the end of the period According to the direct method Operating activities 40040051000000 Collections from customers 40040052000000 Payments to suppliers 40040053000000 Payments to employees and other suppliers of goods and services 40040054000000 Income Tax paid 40040055000000 Single Rate Corporate Income Tax paid 40040056000000 Other operating activities 40040057000000 Net cash flows from operating activities Investment activities 40040058000000 Business acquired (goodwill and/or commercial) 40040059000000 Interest received 40040060000000 Dividends received 40040061000000 Acquisition of fixed asset and land 40040062000000 Receipts from sale of fixed asset and land 40040063000000 Acquisition of shares 40040064000000 Acquisition of intangible assets 40040065000000 Acquisition of other assets 40040066000000 Other items related to investment activities 40040067000000 Net cash flows from investment activities 40040068000000 Excess cash to apply in financing activities (positive result). 40040069000000 Cash to be obtained from financing activities (negative result) Financing activities 40040070000000 Cash inflow from capital issuance 40040071000000 Cash inflow from contributions for future capital increases 40040072000000 Obtaining loans from related parties 40040073000000 Obtaining loans from unrelated parties

Friday, January 13, 2023 OFFICIAL GAZETTE 309 40040074000000 Payment of liabilities 40040075000000 Payment of loans to related parties 40040076000000 Payment of loans to unrelated parties 40040077000000 Payment of liabilities arising from financial leases 40040078000000 Interest paid 40040079000000 Payment of dividends 40040080000000 Debt issuance 40040081000000 Other items related to financing activities 40040082000000 Net cash flows from financing activities 40040083000000 Net increase in cash and other cash equivalents Effects from changes in the value of cash 40040084000000 Effects from changes in the value of cash due to conversion of the balances and cash flows of foreign operations, to the reporting currency 40040085000000 Effects from 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 40040086000000 Other effects from changes in the value of cash 40040087000000 Total effects from changes in the value of cash 40040088000000 Cash at the beginning of the period 40040089000000 Cash at the end of the period The attached notes are an integral part of this financial statement 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.- Analytical integration of sales or net income For the years ended December 31, 2022 and 2021 2022 2021 (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

310 OFFICIAL GAZETTE Friday, January 13, 2023 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 40050028000000 Gain on disposal of land 40050029000000 Recovery of uncollectible accounts 40050030000000 Recovery from 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 be provided Related parties 2022 Unrelated parties 2022 Related parties 2021 Unrelated parties 2021 Part III Data to be provided Total taxable for ISR 2022 Total non-taxable for ISR 2022 Total taxable for ISR 2021 Total non-taxable for ISR 2021

Friday, January 13, 2023 OFFICIAL GAZETTE 311 This annex consists of 8 columns and is divided into two parts. Part I Index Concept Data to be provided 6.- Determination of the cost of goods sold for accounting and Income Tax purposes For the periods from January 1 to December 31, 2022 and 2021 Total 2022 Related parties 2022 (Figures in pesos) Note: only the information from this annex is captured when a costing system has been selected in the "40D029000" index 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 Imported purchases of raw materials 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

312 OFFICIAL GAZETTE Friday, January 13, 2023 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 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

Friday, January 13, 2023 OFFICIAL GAZETTE 313 Part II Data to be provided Unrelated parties 2022 Total 2021 Related parties 2021 Unrelated parties 2021 This annex consists of 36 columns and is divided into nine parts. Part I Index Concept Data to be provided 7.- Comparative analysis of expense subaccounts For the years ended December 31 of 2022 and 2021 Manufacturing expenses 2022 Manufacturing expenses 2021 (Figures in pesos) Remuneration 40070000000000 Wages and salaries 40070001000000 Compensation 40070002000000 Overtime 40070003000000 Vacation 40070004000000 Vacation premium 40070005000000 Bonuses 40070006000000 Severance 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 contributions 40070019000000 INFONAVIT contributions 40070020000000 Payroll Tax 40070021000000 Retirement insurance 40070022000000 Other taxes and contributions 40070023000000 Total taxes and contributions on wages and salaries

314 OFFICIAL GAZETTE Friday, January 13, 2023 Fees 40070024000000 To resident individuals 40070025000000 To resident legal entities 40070026000000 To residents abroad 40070027000000 Subtotal 40070028000000 To the board of directors 40070029000000 Total fees Leasing 40070030000000 To resident individuals 40070031000000 To resident legal entities 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 Mail 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 duties 40070053000000 Tax surcharges 40070054000000 Dues and subscriptions 40070055000000 Propaganda and advertising 40070056000000 Photocopying 40070057000000 Donations 40070058000000 Technical assistance 40070059000000 Freight and hauling paid to individuals 40070060000000 Freight and hauling paid to legal entities 40070061000000 Import tax

Friday, January 13, 2023 OFFICIAL GAZETTE 315 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 Restaurant consumption 40070084000000 Loss on derivative financial operations 40070085000000 Deduction for food aid to workers 40070086000000 Use or temporary enjoyment of automobiles with rechargeable electric batteries and electric automobiles with internal combustion engine or hydrogen-powered 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 be provided Manufacturing expenses: related parties 2022 Manufacturing expenses: unrelated parties 2022 Manufacturing expenses: related parties 2021 Manufacturing expenses: unrelated parties 2021 Part III Data to be provided Sales expenses 2022 Sales expenses 2021 Sales expenses: related parties 2022 Sales expenses: unrelated parties 2022

316 OFFICIAL GAZETTE Friday, January 13, 2023 Part IV Data to be provided Sales expenses: related parties 2021 Sales expenses: unrelated parties 2021 Administrative expenses 2022 Administrative expenses 2021 Part V Data to be provided Administrative expenses: related parties 2022 Administrative expenses: unrelated parties 2022 Administrative expenses: related parties 2021 Administrative expenses: unrelated parties 2021 Part VI Data to be provided General expenses 2022 General expenses 2021 General expenses: related parties 2022 General expenses: unrelated parties 2022 Part VII Data to be provided General expenses: related parties 2021 General expenses: unrelated parties 2021 Total 2022 Total 2021 Part VIII Data to be provided Total related parties 2022 Total unrelated parties 2022 Total related parties 2021 Total unrelated parties 2021 Part IX Data to be provided Total deductible for Income Tax 2022 Total deductible for Income Tax 2021 Total non-deductible for Income Tax 2022 Total non-deductible for Income Tax 2021 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 subaccounts of the comprehensive income from financing For the periods ended on December 31 of 2022 and 2021 2022 Related parties 2022 (amounts in pesos) Interest income National 40080000000000 Banking 40080001000000 Individuals 40080002000000 Legal entities 40080003000000 Reexpression effect 40080004000000 Total national interest income

Friday, January 13, 2023 OFFICIAL GAZETTE 317 Foreign 40080005000000 Banking 40080006000000 Individuals 40080007000000 Legal entities 40080008000000 Reexpression effect 40080009000000 Total foreign interest income 40080010000000 Total interest income Interest expense National 40080011000000 Banking 40080012000000 Individuals 40080013000000 Legal entities 40080014000000 Reexpression effect 40080015000000 Total national interest expense Foreign 40080016000000 Banking 40080017000000 Individuals 40080018000000 Legal entities 40080019000000 Reexpression effect 40080020000000 Total foreign interest expense 40080021000000 Total interest expense Penalty interest income National 40080022000000 National 40080023000000 Reexpression effect 40080024000000 Total national penalty interest income Foreign 40080025000000 Foreign 40080026000000 Reexpression effect 40080027000000 Total foreign penalty interest income 40080028000000 Total penalty interest income Penalty interest expense National 40080029000000 National 40080030000000 Reexpression effect 40080031000000 Total national penalty interest expense

318 OFFICIAL GAZETTE Friday, January 13, 2023 Foreign 40080032000000 Foreign 40080033000000 Reexpression effect 40080034000000 Total foreign penalty interest expense 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 the fair value of financial assets and liabilities 40080050000000 Changes in the fair value of debtor financial assets and liabilities 40080051000000 Reexpression effect 40080052000000 Total changes in the fair value of debtor financial assets and liabilities 40080053000000 Changes in the fair value of creditor financial assets and liabilities 40080054000000 Reexpression effect 40080055000000 Total changes in the fair value of creditor financial assets and liabilities 40080056000000 Total changes in the fair value of financial assets and liabilities

Friday, January 13, 2023 OFFICIAL GAZETTE 319 Other financial concepts Other income National 40080057000000 National 40080058000000 Reexpression effect 40080059000000 Total other national income Foreign 40080060000000 Foreign 40080061000000 Reexpression effect 40080062000000 Total other foreign income 40080063000000 Total other income Other expense National 40080064000000 National 40080065000000 Reexpression effect 40080066000000 Total other national expense Foreign 40080067000000 Foreign 40080068000000 Reexpression effect 40080069000000 Total other foreign expense 40080070000000 Total other expense 40080071000000 Total other financial concepts 40080072000000 Total comprehensive income from financing Part II Data to be provided Unrelated parties 2022 2021 Related parties 2021 Unrelated parties 2021 Part III Data to be provided Accruals or deductions for Income Tax 2022 Accruals or deductions for Income Tax 2021 Non-accruals or non- subject to Income Tax (income) non-deductible (expenses) for Income Tax 2022 Non-accruals or non- subject to Income Tax (income) non-deductible (expenses) for Income Tax 2021

320 OFFICIAL GAZETTE Friday, January 13, 2023 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 the direct subject or in their capacity as withholding agent For the period ended on December 31 of 2022 Taxable base Rate, tariff or quota (amounts in pesos) Contributions payable by the taxpayer as the direct subject Income Tax (ISR) 40090000000000 Income Tax 40090001000000 Other ISR reductions 40090002000000 ISR incurred in the period 40090003000000 Amount pending applied in the period, from the tax incentive for projects in research and development technology authorized in previous periods 40090004000000 Amount pending applied in the period, from the tax incentive for investment projects in the production of national cinematography from previous periods. 40090005000000 Incentive for investment projects in the production of national cinematography 40090006000000 Amount pending applied in the period, from the tax incentive for investment projects in the arts from previous periods 40090007000000 Incentive for investment projects in the arts 40090008000000 Expenses and investments for "projects in research and technological development", applied in the 2022 period 40090009000000 Expenses and investments for "projects in research and technological development", applied in the 2021 period 40090010000000 Expenses and investments for "projects in research and technological development", applied in the 2020 period 40090011000000 Expenses and investments for "projects in research and technological development", applied in the 2019 period 40090012000000 Expenses and investments for "projects in research and technological development", applied in the 2018 period 40090013000000 Expenses and investments for "projects in research and technological development", applied in the 2017 period 40090014000000 Expenses and investments for "projects in research and technological development", applied in the 2016 period 40090015000000 Expenses and investments for "projects in research and technological development", applied in the 2015 period 40090016000000 Expenses and investments for "projects in research and technological development", applied in the 2014 period 40090017000000 Amount pending to be applied for "projects in research and technological development" 40090018000000 Incentive for investment in projects and programs for high-performance sports 40090019000000 Amount pending to be applied for investment in projects and programs for high-performance sports 40090020000000 Income obtained from government support 40090021000000 Amount pending to be applied from the incentive for investment in fixed feeding equipment for electric vehicles

Friday, January 13, 2023 OFFICIAL GAZETTE 321 40090022000000 Amount of the tax incentive for biodiesel and its mixtures 40090023000000 Other incentives 40090024000000 Total incentives 40090025000000 Provisional payments made to the federation 40090026000000 ISR withheld from the taxpayer 40090027000000 ISR creditable paid abroad 40090028000000 ISR creditable for dividends or profits distributed 40090029000000 Other amounts payable 40090030000000 Other amounts receivable 40090031000000 Difference payable 40090032000000 Difference receivable 40090033000000 Income Tax payable for the period 40090034000000 Income Tax paid in annual, normal and complementary declarations 40090035000000 Difference payable for the period 40090036000000 ISR paid in excess applied against the IETU 40090037000000 Balance receivable for the period Other data 40090038000000 Income Tax on income subject to preferential tax regimes 40090039000000 Income Tax on distributed dividends not originating from CUFIN or CUFINRE 40090040000000 Income Tax on distributed dividends originating from CUFINRE 40090041000000 Income Tax corresponding to the deduction of 8% of own income from the activity as direct subject Value Added Tax (VAT) 40090042000000 Value of acts or activities taxed at the rate of 16% 40090043000000 Value of acts or activities taxed at the rate of 0% 40090044000000 Sum of the value of acts or activities taxed 40090045000000 Value of acts or activities for which payment is not obligatory (exempt) 40090046000000 Total value of acts or activities 40090047000000 Value of acts or activities not subject 40090048000000 Sum of VAT incurred for the months of the period 40090049000000 Sum of creditable VAT for the months of the period without including balances receivable

322 OFFICIAL GAZETTE Friday, January 13, 2023 40090050000000 Sum of compensations applied to VAT from other federal contributions in the months of the period 40090051000000 Sum of credits of VAT balances receivable 40090052000000 Sum of VAT returned in the months of the period 40090053000000 Credit of VAT for investments or expenses in pre-operational periods (articles 5, fraction VI and 5-B, second paragraph of the VAT Law) 40090054000000 Increase in VAT for investments or expenses in pre-operational periods (articles 5, fraction VI and 5-B, second paragraph of the VAT Law) 40090055000000 Refund of VAT for investments or expenses in pre-operational periods (articles 5, fraction VI and 5-B, second paragraph of the VAT Law) 40090056000000 Amount of information technology services provided abroad considered as exported and subject to the 0% VAT rate (article 29, fraction IV, subsection i) of the VAT Law) Special Tax on Production and Services (IEPS) 40090057000000 Value of acts or activities taxed at the rate of 3% (public telecommunications networks) 40090058000000 Value of acts or activities taxed at the rate of 25% (energy drinks, as well as concentrates, powders and syrups to prepare energy drinks) 40090059000000 Value of acts or activities taxed at the rate of 26.5% (beverages with alcoholic content and beer with an alcoholic strength of up to 14°G.L.) 40090060000000 Value of acts or activities taxed at the rate of 30% (beverages with alcoholic content and beer with an alcoholic strength of more than 14°G.L. and up to 20°G.L.) 40090061000000 Value of acts or activities taxed at the rate of 30% (games with bets and lotteries) 40090062000000 Value of acts or activities taxed at the rate of 30.4% (manufactured tobacco, cigars and other manufactured tobacco made entirely by hand) 40090063000000 Value of acts or activities taxed at the rate of 50% (alcohol, denatured alcohol and uncrystallizable honey) 40090064000000 Value of acts or activities taxed at the rate of 53% (beverages with alcoholic content and beer with an alcoholic strength of more than 20°G.L.) 40090065000000 Value of acts or activities taxed at the rate of 160% (manufactured tobacco, cigarettes) 40090066000000 Value of acts or activities taxed at the rate of 160% (manufactured tobacco, cigars and other manufactured tobacco) 40090067000000 Value of acts or activities taxed at other rates 40090068000000 Sum of the value of acts or activities taxed 40090069000000 Value of acts or activities for which payment is not obligatory (exempt) 40090070000000 Total value of acts or activities 40090071000000 Total liters of flavored beverages sold

Friday, January 13, 2023 OFFICIAL GAZETTE 323 40090072000000 Total amount of sales of pesticides categories 1 and 2 at the rate of 9% 40090073000000 Total amount of sales of pesticides category 3 at the rate of 7% 40090074000000 Total amount of sales of pesticides category 4 at the rate of 6% 40090075000000 Total amount of sales of pesticides category 5 40090076000000 Total amount of non-basic foods with high caloric density from the sale of snacks at the rate of 8% 40090077000000 Total amount of non-basic foods with high caloric density from the sale of confectionery products at the rate of 8% 40090078000000 Total amount of non-basic foods with high caloric density from the sale of chocolate and other cocoa-derived products at the rate of 8% 40090079000000 Total amount of non-basic foods with high caloric density from the sale of custards and puddings at the rate of 8% 40090080000000 Total amount of non-basic foods with high caloric density from the sale of fruit and vegetable candies at the rate of 8% 40090081000000 Total amount of non-basic foods with high caloric density from the sale of peanut and hazelnut creams at the rate of 8% 40090082000000 Total amount of non-basic foods with high caloric density from the sale of milk candies at the rate of 8% 40090083000000 Total amount of non-basic foods with high caloric density from the sale of prepared foods based on cereals at the rate of 8% 40090084000000 Total amount of non-basic foods with high caloric density from the sale of ice creams, sorbets and ice pops at the rate of 8% 40090085000000 Fossil fuels, liters of propane sold (quota of $ 7.7291 per liter) 40090086000000 Fossil fuels, liters of butane sold (quota of $ 10.0023 per liter) 40090087000000 Fossil fuels, liters of gasoline and gasavion sold (quota of $ 13.5569 per liter) 40090088000000 Fossil fuels, liters of kerosene and other kerosenes sold (quota of $ 16.1918 per liter) 40090089000000 Fossil fuels, liters of diesel sold (quota of $ 16.4501 per liter) 40090090000000 Fossil fuels, liters of fuel oil sold (quota of $ 17.5558 per liter) 40090091000000 Fossil fuels, tons of petroleum coke sold (quota of $ 20.3767 per ton) 40090092000000 Fossil fuels, tons of coal coke sold (quota of $ 47.7695 per ton) 40090093000000 Fossil fuels, tons of mineral coal sold (quota of $ 35.9692 per ton) 40090094000000 Fossil fuels, tons of other fossil fuels sold (quota of $ 51.9957 per ton) 40090095000000 Sum of IEPS incurred for the months of the period 40090096000000 Value of imported acts or activities at the rate of 25% (energy drinks, as well as concentrates, powders and syrups to prepare energy drinks)

324 OFFICIAL GAZETTE Friday, January 13, 2023 40090097000000 Value of imported acts or activities at the rate of 26.5% (beverages with alcoholic content and beer with an alcoholic strength of up to 14°G.L.) 40090098000000 Value of imported acts or activities at the rate of 30% (beverages with alcoholic content and beer with an alcoholic strength of more than 14°G.L. and up to 20°G.L.) 40090099000000 Value of imported acts or activities at the rate of 30.4% (manufactured tobacco, cigars and other manufactured tobacco made entirely by hand) 40090100000000 Value of imported acts or activities at the rate of 53% (beverages with alcoholic content and beer with an alcoholic strength of more than 20°G.L.) 40090101000000 Value of imported acts or activities at the rate of 160% (manufactured tobacco, cigarettes) 40090102000000 Value of imported acts or activities at the rate of 160% (manufactured tobacco, cigars and other manufactured tobacco) 40090103000000 Value of imported acts or activities at other rates 40090104000000 Sum of the value of imported acts or activities 40090105000000 Total liters of imported flavored beverages 40090106000000 Total amount of imports of pesticides categories 1 and 2 at the rate of 9% 40090107000000 Total amount of imports of pesticides category 3 at the rate of 7% 40090108000000 Total amount of imports of pesticides category 4 at the rate of 6% 40090109000000 Total amount of sales of pesticides category 5 40090110000000 Total amount of non-basic foods with high caloric density from the import of snacks at the rate of 8% 40090111000000 Total amount of non-basic foods with high caloric density from the import of confectionery products at the rate of 8% 40090112000000 Total amount of non-basic foods with high caloric density from the import of chocolate and other cocoa-derived products at the rate of 8% 40090113000000 Total amount of non-basic foods with high caloric density from the import of custards and puddings at the rate of 8% 40090114000000 Total amount of non-basic foods with high caloric density from the import of fruit and vegetable candies at the rate of 8% 40090115000000 Total amount of non-basic foods with high caloric density from the import of peanut and hazelnut creams at the rate of 8% 40090116000000 Total amount of non-basic foods with high caloric density from the import of milk candies at the rate of 8% 40090117000000 Total amount of non-basic foods with high caloric density from the import of prepared foods based on cereals at the rate of 8% 40090118000000 Total amount of non-basic foods with high caloric density from the import of ice creams, sorbets and ice pops at the rate of 8%

Friday, January 13, 2023 OFFICIAL GAZETTE 325 40090119000000 Fossil fuels, liters of imported propane (quota of $5.91 per liter) 40090120000000 Fossil fuels, liters of imported butane (quota of $7.66 per liter) 40090121000000 Fossil fuels, liters of imported gasoline and gasavion (quota of $10.38 per liter) 40090122000000 Fossil fuels, liters of imported kerosene and other kerosenes (quota of $12.40 per liter) 40090123000000 Fossil fuels, liters of imported diesel (quota of $12.59 per liter) 40090124000000 Fossil fuels, liters of imported fuel oil (quota of $13.45 per liter) 40090125000000 Fossil fuels, tons of imported petroleum coke (quota of $15.60 per ton) 40090126000000 Fossil fuels, tons of imported coal coke (quota of $36.57 per ton) 40090127000000 Fossil fuels, tons of imported mineral coal (quota of $27.54 per ton) 40090128000000 Fossil fuels, tons of imported other fossil fuels (quota of $39.80 per ton) 40090129000000 Value of cigarettes sold (quota of $ 0.5108 per cigarette) 40090130000000 Value of imported cigarettes (quota of $ 0.5108 per cigarette) 40090131000000 Value of the total weight in grams of cigars and other manufactured tobacco sold other than cigarettes between 0.75 (quota $ 0.5108) 40090132000000 Value of the total weight in grams of imported cigars and other manufactured tobacco other than cigarettes between 0.75 (quota $ 0.5108) 40090133000000 Tax incurred for the quota of sold cigarettes 40090134000000 Tax incurred for the quota of imported cigarettes 40090135000000 Tax incurred for the quota of cigars and other manufactured tobacco corresponding to the total weight in grams (cigars and other manufactured tobacco taxed sold between 0.75) 40090136000000 Tax incurred for the quota of cigars and other manufactured tobacco corresponding to the total weight in grams (cigars and other manufactured tobacco taxed imported between 0.75) 40090137000000 Sum of creditable IEPS for the months of the period 40090138000000 Sum of compensations of IEPS balances receivable 40090139000000 Sum of compensations applied to IEPS from other federal contributions in the months of the period 40090140000000 Sum of credits of IEPS balances receivable 40090141000000 Sum of IEPS returned in the months of the period 40090142000000 Biodiesel and its mixtures referred to in fraction I of section A, of article 16 of the LIF 2022 40090143000000 Biodiesel and its mixtures referred to in fraction IV of section A, of article 16 of the LIF 2022

326 OFFICIAL GAZETTE Friday, January 13, 2023 Foreign Trade Tax 40090144000000 General import tax 40090145000000 General export tax 40090146000000 Total foreign trade taxes Social security contributions 40090147000000 Employer contributions to IMSS 40090148000000 Contributions to INFONAVIT 40090149000000 Contributions to retirement insurance Rights for services provided 40090150000000 The National Institute of Migration (INM).- visitor without permission to perform remunerated activities (article 8, fraction I of the Federal Rights Law) 40090151000000 The National Institute of Migration (INM).- migratory services (article 12 of the Federal Rights Law) 40090152000000 Services for Navigation in Mexican Airspace (SENEAM) 40090153000000 Federal Telecommunications Institute (IFT) 40090154000000 Others specify concept Contributions from which it is a withholding agent: Income Tax (ISR) For payments to residents in the country 40090155000000 For salaries 40090156000000 Fees at 35% art 96 LISR 40090157000000 Prizes 40090158000000 Fees at 10% 40090159000000 Leasing at 10% 40090160000000 Alienation of other goods at 20% 40090161000000 Interest at 0.08%, on the amount of capital 40090162000000 Interest at 20% 40090163000000 Interest and exchange gain at 35% 40090164000000 Commissions 40090165000000 For dividends at 10% 40090166000000 Others 40090167000000 Total ISR withheld to residents in the country For payments to residents abroad 40090168000000 Salaries at 15% 40090169000000 Salaries at 30% 40090170000000 Pensions, retirements and other concepts at 15% 40090171000000 Pensions, retirements and other concepts at 30% 40090172000000 Fees at 25% 40090173000000 Royalties at 5% 40090174000000 Royalties at 10%

Friday, January 13, 2023 OFFICIAL GAZETTE 327 40090175000000 Royalties at 25% 40090176000000 Royalties at 35% 40090177000000 Technical assistance 40090178000000 Mediations 40090179000000 Real estate leasing 40090180000000 Furniture leasing at 25% 40090181000000 Exchange of public debt for capital 40090182000000 Financial leasing 40090183000000 Prizes 40090184000000 Tourist service of time sharing 40090185000000 Interest at 4.9% 40090186000000 Interest at 10% 40090187000000 Interest at 15% 40090188000000 Interest at 21% 40090189000000 Interest at 35% 40090190000000 Alienation of real estate 40090191000000 Alienation of shares 40090192000000 Financial operations derived from capital 40090193000000 Financial operations derived from debt 40090194000000 Construction of work, installation, maintenance or mounting on real estate 40090195000000 Charter contract 40090196000000 Public, artistic and sports shows 40090197000000 For dividends at 10% 40090198000000 Others 40090199000000 Total ISR withheld to residents abroad Value Added Tax (VAT) 40090200000000 Independent personal services provided by individuals 40090201000000 Use or temporary enjoyment of goods lent or granted by individuals 40090202000000 Acquisition of waste 40090203000000 Land freight transport services provided by individuals or corporations 40090204000000 Services provided by commission agents individuals 40090205000000 Acquisition, or use or temporary enjoyment of tangible goods, that are alienated or granted by residents abroad without permanent establishment in the country 40090206000000 Others 40090207000000 Total VAT withheld Other withheld contributions 40090208000000 Special Tax on Production and Services withheld 40090209000000 Worker quotas to IMSS 40090210000000 Income Tax corresponding to the deduction of 8% of the own income of the activity withholding agent 40090211000000 Others

328 OFFICIAL GAZETTE Friday, January 13, 2023 Compensations made and refunds obtained Compensations made during the exercise of balances in favor coming from: At historical value of: 40090212000000 Value Added Tax 40090213000000 Income Tax 40090214000000 Other federal contributions At updated value of: 40090215000000 Value Added Tax 40090216000000 Income Tax 40090217000000 Other federal contributions Compensations made during the exercise applied to: 40090218000000 Own Value Added Tax coming from Own Value Added Tax 40090219000000 Own Income Tax coming from Own Income Tax 40090220000000 Other federal contributions Refunds obtained in the exercise 40090221000000 Other federal contributions From: 40090222000000 Value Added Tax 40090223000000 Income Tax 40090224000000 Other federal contributions Part II Data to provide Contribution determined by audit in charge or in favor Contribution in charge or balance in favor determined by the taxpayer Difference Differences not investigated by audit Not material Concept 9.1.- Declaration This annex consists of 14 columns and is divided into three parts. Part I Index Concept Data to provide 10.- List of contributions to pay As of December 31, 2022 Amount corresponding to the fiscal year audited Amount coming from previous exercises (Figures in pesos) Income Tax incurred as direct subject 40100000000000 Determined by the taxpayer (of the exercise)

Friday, January 13, 2023 OFFICIAL GAZETTE 329 40100001000000 Difference determined by the taxpayer (of 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 personal service subordinate in its capacity as withholding agent 40100003000000 Corresponding to the month of: Income Tax for payment of fees in its capacity as withholding agent 40100004000000 Corresponding to the month of: Income Tax for payment of leases in its capacity as withholding agent 40100005000000 Corresponding to the month of: Income Tax for payment of interest in its capacity as withholding agent 40100006000000 Corresponding to the month of: Income Tax (other withholdings to residents in Mexico) in its capacity as withholding agent 40100007000000 Corresponding to the month of: Income Tax on dividends as direct subject 40100008000000 Corresponding to the month of: Income Tax preferential tax regimes as direct subject 40100009000000 Corresponding to the exercise of: Income Tax for payments to abroad in its capacity as withholding agent 40100010000000 Corresponding to the month of: Enterprise Tax at a Single Rate incurred as direct subject 40100011000000 Corresponding to the exercise of: (specify the exercise)

330 OFFICIAL GAZETTE Friday, January 13, 2023 Tax on Cash Deposits as collector (of previous exercises) 40100012000000 Corresponding to the exercise of: (specify the exercise) Information determined by the contributor: Tax on Assets as direct subject 40100013000000 Corresponding to the exercise of: (specify the exercise) Value Added Tax incurred as direct subject 40100014000000 Corresponding to the month of: Value Added Tax in its capacity as withholding agent 40100015000000 Corresponding to the month of: Special Tax on Production and Services incurred as direct subject 40100016000000 Corresponding to the month of: Special Tax on Production and Services in its capacity as withholding agent 40100017000000 Corresponding to the month of: Tax on New Cars 40100018000000 Corresponding to the month of: Contributions to the Mexican Institute of Social Security 40100019000000 Corresponding to the month of: Contributions to the Institute of the National Housing Fund for Workers 40100020000000 Corresponding to the bimonthly period of: Contributions to retirement insurance 40100021000000 Corresponding to the bimonthly period of: Local Taxes 40100022000000 Corresponding to the month of:

Friday, January 13, 2023 OFFICIAL GAZETTE 331 Tax on Payrolls 40100023000000 Corresponding to the month of: Rights for services provided 40100024000000 The National Institute of Migration (INM). visitor without permission to perform remunerated activities (article 8, fraction I of the Federal Rights Law) corresponding to the month of: 40100025000000 The National Institute of Migration (INM). migratory services (article 12 Federal Rights Law) corresponding to the month of: 40100026000000 Services for Navigation in Mexican Airspace (SENEAM), corresponding to the month of: 40100027000000 Federal Telecommunications Institute (IFT), corresponding to the month of: 40100028000000 Others specify concept and period to which corresponds: Other contributions 40100029000000 Specify concept and period to which corresponds: Differences not considered by the contributor in the audited fiscal year: 40100030000000 Difference determined by audit not considered by the taxpayer (of the audited exercise) Income Tax provisional payments 40100031000000 Corresponding to the month or period of: Income Tax withholdings to residents in Mexico 40100032000000 Corresponding to the month of: Income Tax withholdings to residents abroad 40100033000000 Corresponding to the month of: Income Tax on dividends 40100034000000 Corresponding to the month of: Income Tax preferential tax regimes as direct subject 40100035000000 Corresponding to the exercise

332 OFFICIAL GAZETTE Friday, January 13, 2023 Value Added Tax as direct subject 40100036000000 Corresponding to the month of: Value Added Tax in its capacity as withholding agent 40100037000000 Corresponding to the month of: Special Tax on Production and Services as direct subject 40100038000000 Corresponding to the month of: Special Tax on Production and Services in its capacity as withholding agent 40100039000000 Corresponding to the month of: Tax on New Cars 40100040000000 Corresponding to the month of: Contributions to the Mexican Institute of Social Security 40100041000000 Corresponding to the month of: Contributions to the Institute of the National Housing Fund for Workers 40100042000000 Corresponding to the bimonthly period of: Contributions to retirement insurance 40100043000000 Corresponding to the bimonthly period of: Local Taxes 40100044000000 Corresponding to the month of: Rights 40100045000000 Corresponding to the right Other contributions 40100046000000 Specify concept and period to which corresponds: 40100047000000 Total

Friday, January 13, 2023 OFFICIAL GAZETTE 333 Part II Data to provide Total of contributions to pay Amount of the contribution in litigation Payment date Credit institution or SAT Operation number Part III Data to provide Payment in installments (data from the written statement) folio number 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 Index Concept Data to provide 11.- Reconciliation between accounting and fiscal result for purposes of Income Tax For the exercise ending on December 31, 2022 2022 2021 (Figures in pesos) 40110000000000 Net profit 40110001000000 Net loss Plus-minus: 40110002000000 Effect of inflation of NIF B-10 40110003000000 Result by favorable monetary position 40110004000000 Result by unfavorable monetary position 40110005000000 Historical net profit 40110006000000 Historical net loss Plus: 40110007000000 Non-accounting fiscal income Plus: 40110008000000 Non-fiscal accounting deductions Minus: 40110009000000 Non-accounting fiscal deductions Minus: 40110010000000 Non-fiscal accounting income 40110011000000 Fiscal loss before loss in alienation of shares 40110012000000 Fiscal profit before loss in alienation of shares 40110013000000 Loss in alienation of shares 40110014000000 Fiscal loss before PTU paid in the exercise 40110015000000 Fiscal profit before PTU paid in the exercise

334 OFFICIAL GAZETTE Friday, January 13, 2023 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 promotion of first employment of the exercise (article ninth fraction XXXVII of the transitional provisions of the LISR for 2014) 40110020000000 Amortization of losses from previous exercises 40110021000000 Fiscal result and/or taxable profit Non-accounting fiscal income 40110022000000 Accumulable annual inflation adjustment 40110023000000 Fiscal exchange gain 40110024000000 Fiscal profit in alienation of shares and/or intangibles 40110025000000 Fiscal profit by capital reimbursement 40110026000000 Fiscal profit in alienation of fixed asset 40110027000000 Fiscal profit in alienation of land 40110028000000 Fiscal profit in trusts 40110029000000 Customer advances 40110030000000 Late interest effectively collected 40110031000000 Income from work progress 40110032000000 Accumulable inventory 40110033000000 Fiscal incentives 40110034000000 Transfer pricing adjustment 40110035000000 Other non-accounting fiscal income 40110036000000 Total of non-accounting fiscal income Non-fiscal accounting deductions 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 in alienation of shares and/or intangibles 40110046000000 Accounting cost of sales 40110047000000 Exchange loss 40110048000000 Accounting amortizations 40110049000000 Accounting loss in alienation of fixed asset 40110050000000 Accounting loss in alienation 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

Friday, January 13, 2023 OFFICIAL GAZETTE 335 40110057000000 Non-deductible transactions with related parties 40110058000000 Other non-fiscal accounting deductions 40110059000000 Total of non-fiscal accounting deductions 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 Non-accounting fiscal deductions 40110068000000 Acquisition of merchandise, raw materials, semi-finished products, that are used to provide services, to manufacture goods or to alienate 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 in alienation of shares and/or intangibles 40110076000000 Fiscal loss in sale of fixed asset 40110077000000 Fiscal loss in alienation of land 40110078000000 Fiscal loss in trusts 40110079000000 Deductible annual inflation adjustment 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 year paid in this 40110085000000 Customer advances from the previous exercise 40110086000000 Loss on uncollectible credits 40110087000000 Late interest effectively paid 40110088000000 Fiscal cost of sales 40110089000000 Additional deduction for donation of basic goods for human subsistence (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 (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

336 OFFICIAL GAZETTE Friday, January 13, 2023 40110094000000 Transfer pricing adjustment 40110095000000 Net interest from previous exercises 40110096000000 Net interest of the exercise 40110097000000 Other non-accounting fiscal deductions 40110098000000 Total of non-accounting fiscal deductions Non-fiscal accounting income 40110099000000 Exchange gain 40110100000000 Accounting profit in alienation of shares and/or intangibles 40110101000000 Accounting profit in alienation of fixed asset 40110102000000 Accounting profit in alienation of land 40110103000000 Accounting profit in trusts 40110104000000 Accounting profit in joint venture 40110105000000 Anticipated sales accumulated in the previous exercise and earned in this 40110106000000 Cancellation of estimates 40110107000000 Cancellation of provisions 40110108000000 Income from dividends 40110109000000 Income from work progress 40110110000000 Accrued late interest in favor collected or not 40110111000000 Profit in subsidiary participation 40110112000000 Advance from previous exercises considered as income in the exercise 40110113000000 Tax balances in favor and their update 40110114000000 Other non-fiscal accounting income 40110115000000 Total of non-fiscal accounting income This annex consists of 22 columns and is divided into five parts. Part I Index Concept Data to provide 12.- Financial operations contracted with residents abroad For the exercise ending on December 31 of 2022 Tax identification number Country of residence Date of celebration of the contract that gave rise to the operation (Figures in pesos) Note: Only capture the information from this annex when it has been noted if in the concept 40D086000", of the annex of general data Name, denomination or trade name of the resident abroad 40120000000000 (Specify) 40120001000000 Total

Friday, January 13, 2023 OFFICIAL GAZETTE 337 Part II Data to provide 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 Income (deduction) Amount of the fiscal effect that it had in the exercise Part III Data to provide Type of currency Value agreed on the underlying Type of underlying In case that in the column "type of underlying" you selected "others" specify concept Part IV Data to provide 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 accumulable income or (authorized deduction) generated Part V Data to provide % of withholding on the gain Validity of Validity at 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 provide 13.- Permanent investments in subsidiaries, associates and affiliates residents abroad and in Mexico For the exercise ending on December 31 of 2022 Tax identification number Country of residence fiscal of the entity Percentage of participation in the capital of the entity (Figures in pesos) Note: Note: only capture the information from this annex when it has been noted if in the concept 40D087000, of the annex of general data Name, denomination or trade name of the foreign subsidiary, associate or affiliate 40130000000000 (Specify) 40130001000000 Total

338 OFFICIAL GAZETTE Friday, January 13, 2023 Name, denomination or trade name of the subsidiary, associate or affiliate in Mexico 40130002000000 (Specify) 40130003000000 Total Part II Data to provide Amount of the investment Amount of profits (losses) from previous exercises in the percentage of participation Payment method (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 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 social parts For the exercise ending on December 31, 2022 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 provide Percentage of participation of the partner or shareholder in the exercise Holding period of Holding period at Amount of contributions that are not premium in subscription of shares Amount of withdrawals of capital Part III Data to provide 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 provide Amount of premium in subscription of shares Payment method (fund transfer capitalization of credits or debts, etc.)

Friday, January 13, 2023 OFFICIAL GAZETTE 339 Index Concept Data to provide 15.- Reconciliation between income determined according to the comprehensive income statement and those taxable for purposes of the Income Tax and the total of acts or activities for purposes of the Value Added Tax For the year ended December 31, 2022 2022 2021 (Figures in pesos) 40150000000000 Total of sales or net income Plus: 40150001000000 Total of interest in favor 40150002000000 Exchange gain 40150003000000 Effect of restatement of exchange gain 40150004000000 Result from favorable monetary position 40150005000000 Effect of restatement of the result from favorable monetary position 40150006000000 Other financial concepts in favor 40150007000000 Effect of restatement of other financial concepts in favor 40150008000000 Changes in the fair value of financial assets and liabilities in favor 40150009000000 Effect of restatement of changes in the fair value of financial assets and liabilities in favor 40150010000000 Total of financial products 40150011000000 Integral result of capitalizable financing 40150012000000 Net income from participation in the results of unconsolidated subsidiaries 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 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 comprehensive income statement Less: 40150022000000 Equity method in subsidiaries, associates, etc. 40150023000000 Effect of restatement of exchange gain 40150024000000 Result from favorable monetary position 40150025000000 Effect of restatement of the result from favorable monetary position 40150026000000 Effect of restatement of other financial concepts in favor 40150027000000 Effect of restatement of sales or gross income specific to the activity 40150028000000 Effect of restatement of changes in the fair value of financial assets and liabilities in favor 40150029000000 Others 40150030000000 Total

340 OFFICIAL GAZETTE Friday, January 13, 2023 Plus: 40150031000000 Accumulated annual inflation adjustment 40150032000000 Customer advances 40150033000000 Income from dividends from abroad 40150034000000 Fiscal gain on the alienation of fixed assets 40150035000000 Fiscal gain on the alienation of land 40150036000000 Fiscal gain on the alienation of shares or partnership interests and/or intangibles 40150037000000 Fiscal gain on the alienation of securities 40150038000000 Gain realized in merger or spin-off of companies 40150039000000 Gain from capital reduction or liquidation of commercial companies resident abroad 40150040000000 Returns, discounts or rebates on sales or national income 40150041000000 Returns, discounts or rebates on sales or income to abroad 40150042000000 Amounts received in cash, in national or foreign currency for loans, contributions for future capital increases or capital increases greater than $600,000.00 40150043000000 Transfer pricing adjustment 40150044000000 Others 40150045000000 Total Less: 40150046000000 Customer advances from previous years 40150047000000 Accounting gain on alienation of fixed assets 40150048000000 Accounting gain on alienation of land 40150049000000 Accounting gain on alienation of shares or partnership interests and/or intangibles 40150050000000 Accounting gain on alienation of securities 40150051000000 Accounting gain in merger or spin-off of companies 40150052000000 Income from dividends or profits received from other legal entities resident in Mexico 40150053000000 Deferred tax creditor 40150054000000 Others 40150055000000 Total 40150056000000 Taxable income for Income Tax Plus: 40150057000000 Sales or income from previous years collected in the current year 40150058000000 Fiscal cost for the alienation of fixed assets 40150059000000 Fiscal cost for alienation of land 40150060000000 Others 40150061000000 Total Less: 40150062000000 Accumulated annual inflation adjustment 40150063000000 Fiscal gain on the alienation of shares or partnership interests 40150064000000 Fiscal gain on the alienation of securities 40150065000000 Gain realized in merger or spin-off of companies 40150066000000 Gain from capital reduction or liquidation of commercial companies resident abroad

Friday, January 13, 2023 OFFICIAL GAZETTE 341 40150067000000 Fiscal loss on the alienation of fixed assets 40150068000000 Fiscal loss on the alienation of land 40150069000000 Exchange gain 40150070000000 Sales or income not collected in the year 40150071000000 Income from dividends from abroad 40150072000000 Interest that generated VAT and that is in capital reserve 40150073000000 Others 40150074000000 Total 40150075000000 Total of the value of acts or activities for purposes of the Value Added Tax 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 year ended December 31, 2022 Tax identification number or RFC Type of operation (figures in pesos) Note: Note: only the information from this annex is captured when it has been noted if in the concept 40D042000, from the general data annex Income Tax Name or trade name of the related party Taxable income 40160000000000 (Specify) 40160001000000 Total of taxable income Authorized deductions 40160002000000 (Specify) 40160003000000 Total of authorized deductions Part II Data to provide 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 Value of the operation and/or investment for tax purposes (even with zero value) Transfer pricing method applied

342 OFFICIAL GAZETTE Friday, January 13, 2023 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 it is about The operation involves unique and valuable contributions (yes or no) Taxpayer's fiscal adjustment amount so that the operation is considered agreed as with independent parties in comparable operations The operation is agreed 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 result of a transfer pricing adjustment (rule 3.9.1.2. Section B, of the RMF 2022) (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 occurred for this operation ISR rate withheld Index Concept Data to provide 17.- Taxpayer's information on its operations with related parties For the year ended December 31, 2022 (Figures in pesos) Note: Only the information from this annex is captured when it has been noted if in the concept 40D042000, from 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) 40170006000000 The taxpayer is the owner of the assets it uses to carry out its predominant activity, which are registered in its accounting 40170007000000 The taxpayer owns or uses intangible assets which are registered in its accounting

Friday, January 13, 2023 OFFICIAL GAZETTE 343 Specify the five main intangible assets used by the taxpayer (see appendix VIII) that are registered in its 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 it grants use or enjoyment (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 it is the owner and which it has registered in its 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 its accounting 40170026000000 The taxpayer obtained an advance pricing agreement (APA) aplicable to the tax year 40170027000000 Letter number 40170028000000 Date of the letter 40170029000000 Indicate if an advance pricing agreement (APA) is pending applicable to the tax year 40170030000000 Date of submission of the application 40170031000000 The taxpayer obtained any favorable resolution from the SAT that involves transactions with related parties 40170032000000 Letter number 40170033000000 Date of the letter 40170034000000 The taxpayer deducted beginning inventories from operations with related parties carried out in previous years 40170035000000 The taxpayer deducted depreciation or amortization from operations with related parties carried out in previous years 40170036000000 The taxpayer has the supporting documentation referred to in fraction IX of article 76 of the LISR (transfer pricing study(ies)) 40170037000000 The taxpayer filed its informative declaration for its operations with related parties (fraction X of article 76 of the LISR) 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 LISR for its operations with related parties:

344 OFFICIAL GAZETTE Friday, January 13, 2023 RFC of the persons who prepared the information and documentation that demonstrates compliance with the provisions of article 76 fractions IX and XII of the LISR, or who advised on its 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-wise in terms of Title VI of the CFF Tax advisors 40170046000000 RFC or tax identification number 1 40170047000000 RFC or tax identification number 2 40170048000000 RFC or tax identification number 3 Obligations regarding transfer pricing 40170049000000 The figures reported in the informative 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) 40170050000000 In case of discrepancy, specify: 40170051000000 The figures reported in the informative declaration (fraction X of article 76 of the LISR) are consistent with those stated in annex 16 of the audit, 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 LISR are consistent with those stated in annex 16 of the audit 40170054000000 In case of discrepancy, specify: 40170055000000 In some of the transactions analyzed in the various documentation on transfer pricing of the taxpayer, the related party resident abroad was chosen as the examined party 40170056000000 Indicate the transactions carried out 40170057000000 Amount of the transactions 40170058000000 The taxpayer has in its possession all the financial and tax information of the related party resident in the foreign country that is necessary to corroborate the analysis and conclusions of the transfer pricing documentation wherein said related party was chosen as the party to be examined

Friday, January 13, 2023 OFFICIAL GAZETTE 345 Transfer pricing adjustments 40170059000000 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 information is presented in annex 16 in the column taxpayer's fiscal adjustment amount so that the operation is considered agreed as with independent parties in comparable operations answer the following (fiscal effects not accounting): 40170060000000 The amount of the increase to taxable income for purposes of the LISR 40170061000000 The amount of the increase to authorized deductions for purposes of the LISR, even by decreasing income 40170062000000 The amount decreased from authorized deductions for purposes of the LISR 40170063000000 Amount increased in the declarations presented for the tax year for taxes withheld on payments to abroad, as a result of transfer pricing adjustments 40170064000000 Amount decreased in the declarations presented for the tax year for creditable VAT, as a result of transfer pricing adjustments 40170065000000 Supporting documentation is available that substantiates the actual adjustments made 40170066000000 You 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 RMF 2022) 40170067000000 Indicate modified amount of acts or activities. (RMF) 40170068000000 Indicate modified amount of creditable IEPS. (RMF) 40170069000000 You complied with the requirements established in the current RMF to consider a transfer pricing adjustment that increased your deductions deductible 40170070000000 In the case of voluntary adjustments, you presented 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 in accordance with what is provided in article 11 fraction II of the LISR 40170072000000 Amount of interest considered as dividends Cost of sales with related parties: 40170073000000 The cost of sales corresponding to alienations to related parties in accordance with what is provided in fractions I, II and III of article 180 of the LISR (article 42, second paragraph LISR) In the 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

346 OFFICIAL GAZETTE Friday, January 13, 2023 40170074000000 Article 180 fraction I of the LISR 40170075000000 Article 180 fraction II of the LISR 40170076000000 Article 180 fraction III of the LISR 40170077000000 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 40170078000000 You 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 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 40170079000000 Indicate the amount of the deduction made 40170080000000 You considered as non-deductible expenses with related parties referred to in fraction XXIII of article 28 of the LISR 40170081000000 Indicate the amount of the expense considered as non-deductible 40170082000000 You deducted expenses with related parties referred to in the second paragraph of fraction XXIX of article 28 of the LISR 40170083000000 Indicate the amount of the deduction made 40170084000000 You considered as non-deductible expenses with related parties referred to in the first paragraph of fraction XXIX of article 28 of the LISR 40170085000000 Indicate the amount of the expense considered as non-deductible 40170086000000 You considered as non-deductible interest referred to in fraction XXXII of article 28 of the LISR Expenses for reimbursements (at cost) 40170087000000 You deducted expenses with related parties for reimbursements at cost In case of affirmative 40170088000000 You have all the supporting documentation, on the one hand, of your 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 40170089000000 You deducted expenses with related parties carried out in the foreign country prorated 40170090000000 Indicate the amount of the deduction of expenses carried out in the foreign country prorated 40170091000000 Quantify the benefit received or expected to be received from the prorated expense 40170092000000 You complied with what is stated in rule 3.3.1.27. of the RMF for 2022 Gains and/or losses from alienation of shares 40170093000000 You obtained fiscal gain and/or loss when carrying out an operation of alienation of shares with and between related parties Note: in case of affirmative, indicate in the annex called additional information the business reason for alienating the shares

Friday, January 13, 2023 OFFICIAL GAZETTE 347 40170094000000 Indicate the value of the sale price of the share package alienated 40170095000000 Indicate the proven acquisition cost of the share package alienated 40170096000000 Name of the issuer 40170097000000 RFC or tax id of the issuer 40170098000000 Indicate the equity capital of the issuer 40170099000000 Name of the acquirer 40170100000000 RFC or tax id of the acquirer 40170101000000 You presented to the tax authorities the study on the determination of the sale price of the shares in the 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) 40170102000000 Date of presentation to the tax authorities of the study on the determination of the sale price of the shares 40170103000000 Tax authority in which it was presented 40170104000000 Mention the business reason for alienating the shares 40170105000000 Mention if you carried out the valuation of the alienation carried out 40170106000000 The taxpayer has the supporting documentation of the valuation of the alienation carried out In case of 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 You accumulated income from derivative financial operations 40170110000000 Indicate the amount of the corresponding accumulation 40170111000000 You made deductions related to derivative financial operations 40170112000000 Indicate the amount of the corresponding deduction 40170113000000 You obtained losses in derivative financial operations with related parties in terms of article 28 fraction XIX of the LISR. 40170114000000 Indicate the corresponding amount 40170115000000 You 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 what is referred to in article 28 fraction XXIV of the LISR 40170116000000 Indicate the corresponding amount Insufficient capitalization: 40170117000000 You determined non-deductible interest in accordance with what is provided in article 28 fraction XXVII of the LISR 40170118000000 Average annual balance of all the taxpayer's debts that accrued interest payable, determined in the terms of article 28 fraction XXVII of the LISR 40170119000000 Equity capital at the beginning of the year determined in the terms of article 28 fraction XXVII of the LISR 40170120000000 Equity capital at the end of the year determined in the terms of article 28 fraction XXVII of the LISR 40170121000000 Average equity capital

348 DIARIO OFICIAL Viernes 13 de enero de 2023 40170122000000 Average equity for three 40170123000000 Average annual balance of taxpayer's debts incurred with related parties resident abroad, determined in accordance with Article 28, fraction XXVII of the Income Tax Law (LISR) 40170124000000 Non-deductible interest determined in accordance with Article 28, fraction XXVII of the LISR 40170125000000 Opted to consider as equity of the fiscal year the beginning and ending balances of the fiscal year of its capital accounts for contributions, net fiscal profit and reinvested net fiscal profit Corresponding adjustments 40170126000000 Made during the fiscal year (in the fiscal year subject to review or for purposes of prior 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 40170127000000 If affirmative, indicate the amount thereof 40170128000000 The adjusted fiscal year (1) 40170129000000 The adjusted fiscal year (2) 40170130000000 The adjusted fiscal year (3) 40170131000000 Made corresponding adjustments in transfer pricing matters during the fiscal year (in the fiscal year subject to review or for purposes of prior years) without complying with what is established in Article 184 of the LISR 40170132000000 If affirmative, indicate the amount thereof 40170133000000 The adjusted fiscal year (1) 40170134000000 The adjusted fiscal year (2) 40170135000000 The adjusted fiscal year (3) 40170136000000 Made corresponding adjustments in transfer pricing matters during the fiscal year (in the fiscal year subject to review or for purposes of prior years) as a result of operations with related parties resident in countries with which Mexico has not celebrated international treaties in tax matters and carried out by the authorities of said countries 40170137000000 If affirmative, indicate the amount thereof 40170138000000 The adjusted fiscal year (1) 40170139000000 The adjusted fiscal year (2) 40170140000000 The adjusted fiscal year (3) Article 76-A of the LISR (2022) 40170141000000 Is obliged to file the informational declaration provided for in fraction I (master file of related parties) 40170142000000 Is obliged to file the informational declaration provided for in fraction II (local file of related parties) 40170143000000 Is obliged to file the informational declaration provided for in fraction III (country by country) If affirmative in the last case, specify the basis for the obligation: 40170144000000 For being a multinational controlling legal entity (fraction III, subsection a)) 40170145000000 For being designated (fraction III, subsection b))

Viernes 13 de enero de 2023 DIARIO OFICIAL 349 Do you have knowledge that the multinational controlling legal entity to which your company belongs, is obliged to file directly or through a designated entity, the following informational declarations of related parties: 40170146000000 Obligation to file the master declaration 40170147000000 Obligation to file the country by country declaration Annual informational declarations of related parties of 2021 filed in 2022 (Article 76-A of the LISR) 40170148000000 Filed in due time and form the master informational declaration of related parties of the multinational business group for the fiscal year of 2021 40170149000000 Date of filing (last filed) 40170150000000 Filed in due time and form the local informational declaration of related parties for the fiscal year of 2021 40170151000000 Date of preparation of the information and transfer pricing documentation associated with the declaration 40170152000000 Date of filing (last filed) 40170153000000 Filed in due time and form the country by country informational declaration of the multinational business group for the fiscal year of 2021 40170154000000 Date of filing (last filed) Operational financial information without the modifications to Bulletin B-3 Statement of Comprehensive Income for 2013 of the Financial Reporting Standards (applicable fiscal year 2022) 40170155000000 Applied the transactional profit margin method of operation 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 2022) If affirmative to the previous answer, you must present the following information: 40170156000000 Total sales or net income Less non-operating items: 40170157000000 Gain on sale of fixed assets 40170158000000 Recovery of accounts 40170159000000 Dividends 40170160000000 Gain on disposal of shares 40170161000000 Services 40170162000000 Commissions 40170163000000 Others 40170164000000 Sum Equal: 40170165000000 Total of own operational sales or net income 40170166000000 Cost of sales 40170167000000 Operating expenses

350 DIARIO OFICIAL Viernes 13 de enero de 2023 Less non-operating items: 40170168000000 Other non-operating expenses Equal: 40170169000000 Operating expenses without other non-operating expenses 40170170000000 Operational profit without the modifications to Bulletin B-3 Statement of Comprehensive Income for 2013 of the Financial Reporting Standards (applicable fiscal year 2022) Non-binding criteria 40170171000000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria in transfer pricing matters of tax 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 ending balance in dollars or its equivalent 40170176000000 January ending balance in pesos 40170177000000 January average balance in pesos 40170178000000 February ending balance in dollars or its equivalent 40170179000000 February ending balance in pesos 40170180000000 February average balance in pesos 40170181000000 March ending balance in dollars or its equivalent 40170182000000 March ending balance in pesos 40170183000000 March average balance in pesos 40170184000000 April ending balance in dollars or its equivalent 40170185000000 April ending balance in pesos 40170186000000 April average balance in pesos 40170187000000 May ending balance in dollars or its equivalent 40170188000000 May ending balance in pesos 40170189000000 May average balance in pesos 40170190000000 June ending balance in dollars or its equivalent 40170191000000 June ending balance in pesos 40170192000000 June average balance in pesos 40170193000000 July ending balance in dollars or its equivalent 40170194000000 July ending balance in pesos 40170195000000 July average balance in pesos 40170196000000 August ending balance in dollars or its equivalent 40170197000000 August ending balance in pesos 40170198000000 August average balance in pesos 40170199000000 September ending balance in dollars or its equivalent 40170200000000 September ending balance in pesos 40170201000000 September average balance in pesos 40170202000000 October ending balance in dollars or its equivalent 40170203000000 October ending balance in pesos

Viernes 13 de enero de 2023 DIARIO OFICIAL 351 40170204000000 October average balance in pesos 40170205000000 November ending balance in dollars or its equivalent 40170206000000 November ending balance in pesos 40170207000000 November average balance in pesos 40170208000000 December ending balance in dollars or its equivalent 40170209000000 December ending balance in pesos 40170210000000 December average balance in pesos 40170211000000 Annual average balance in pesos Value of fixed assets pending for 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 for deduction in dollars or its equivalent in another foreign currency 40170217000000 Amount pending for 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 that is considered to have a permanent establishment. 40170219000000 Indicate the tax identification number of the resident abroad that is considered to have a permanent establishment. 40170220000000 Country of residence of the resident abroad 40170221000000 Income attributable to the permanent establishment in the country in accordance with Article 2 of the LISR 40170222000000 Value of other income derived from your productive activity related to your maquiladora operation (RMF in force) 40170223000000 Opted to apply the tax incentive consisting of an additional deduction calculated in accordance with Article 1 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 Article 2 of the Decree published in the DOF on December 26, 2013 Generic tax compliance for maquiladoras If the answer to the question corresponding to index 40170026000000 was no, answer the following: 40170226000000 Accumulated amount of accrued interest in favor (Article 18, fraction IX of the LISR) 40170227000000 Accumulated amount of accrued exchange gain in favor (Article 18, fraction IX of the LISR) 40170228000000 Accumulated amount of annual inflation adjustment (Article 18, fraction X of the LISR) 40170229000000 Amount deducted for accrued interest payable (Article 25, fraction VII of the LISR)

352 DIARIO OFICIAL Viernes 13 de enero de 2023 40170230000000 Amount deducted for accrued exchange loss payable (Article 25, fraction VII of the LISR) 40170231000000 Amount deducted for annual inflation adjustment payable (Article 25, fraction VIII of the LISR) Index Concept Data to provide 18.- Informative data For the fiscal year ended December 31, 2022 (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 that 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 permanent establishment in national territory Indicate the five main names or trade 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 income base for PTU Figures at the end of the fiscal year Income Tax 40180018000000 Authorized deductions for purposes of Income Tax 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 that derives from merger

Viernes 13 de enero de 2023 DIARIO OFICIAL 353 40180024000000 Accumulable income from the gain realized that derives from spin-off 40180025000000 Accumulable income from the gain realized that derives from capital reductions of societies resident abroad in which the taxpayer is a partner or shareholder 40180026000000 Accumulable income from the gain realized that derives from liquidation of societies resident abroad in which the taxpayer is a partner or shareholder 40180027000000 Deducted loss derived from merger 40180028000000 Deducted loss derived from spin-off 40180029000000 Deducted loss derived from capital reduction 40180030000000 Deducted loss derived from liquidation of societies 40180031000000 Total of accumulable income 40180032000000 Balance of CUFIN determined in accordance with the fifth paragraph of Article 77 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 coming from CUFIN and CUFINRE 40180037000000 Dividends paid not coming from CUFIN nor from CUFINRE Net fiscal profit account fiscal year 2014 to 2022 40180038000000 Initial balance of updated CUFIN Plus: 40180039000000 Fiscal result of the fiscal year Less: 40180040000000 ISR (Article 9, first paragraph LISR) 40180041000000 Non-deductible items, except provisions and reserves (Article 28, fractions VIII and IX LISR) 40180042000000 Workers' participation in company profits paid in the fiscal year (Article 9, fraction I LISR) 40180043000000 Effect of Income Tax paid abroad for payment of dividends to the taxpayer (Article 77, fourth paragraph LISR) Equal: 40180044000000 Positive result 40180045000000 Negative result (difference referred to in Article 77, fifth paragraph of the LISR) Plus: 40180046000000 Initial balance of updated CUFIN Plus: 40180047000000 Dividends collected Less: 40180048000000 Dividends paid Other concepts specify: 40180049000000 (Specify) 40180050000000 (Specify) 40180051000000 (Specify) 40180052000000 (Specify) 40180053000000 (Specify)

354 DIARIO OFICIAL Viernes 13 de enero de 2023 40180054000000 Total balance of CUFIN at the end of the current fiscal year updated from fiscal years 2014 to 2022 Net fiscal profit account fiscal years 2001 to 2013 40180055000000 Initial balance of updated CUFIN Plus: 40180056000000 Dividends collected Less: 40180057000000 Dividends paid Plus: 40180058000000 Inflation update Other concepts specify: 40180059000000 (Specify) 40180060000000 (Specify) 40180061000000 (Specify) 40180062000000 (Specify) 40180063000000 (Specify) 40180064000000 Total balance of CUFIN at the end of the fiscal year updated from fiscal years 2001 to 2013 Net fiscal profit account fiscal years prior to 2000 40180065000000 Initial balance of updated CUFIN Plus: 40180066000000 Dividends collected Less: 40180067000000 Dividends paid Plus: 40180068000000 Inflation update 40180069000000 Total balance of CUFIN at the end of the fiscal year updated from fiscal years prior to 2000 Reinvested net fiscal profit account 40180070000000 Initial balance of updated CUFINRE 40180071000000 Dividends paid Plus: 40180072000000 Inflation update Other concepts specify: 40180073000000 (Specify) 40180074000000 (Specify) 40180075000000 (Specify) 40180076000000 (Specify) 40180077000000 (Specify) 40180078000000 Total balance of CUFINRE at the end of the fiscal year updated

Viernes 13 de enero de 2023 DIARIO OFICIAL 355 Updated balances (Income Tax) at the end 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 Capital contribution account 40180083000000 Tax on Asset to recover from 10 prior years 40180084000000 Fiscal losses from prior years Foreign trade 40180085000000 Customs declared value of definitive imports 40180086000000 Customs declared value of definitive exports Value Added Tax 40180087000000 VAT paid at customs during the fiscal year 40180088000000 VAT charged by importation of intangible goods acquired 40180089000000 VAT charged by importation of use or enjoyment of intangible goods 40180090000000 VAT charged by importation of services 40180091000000 Creditable VAT by interest 40180092000000 VAT credited by importation of intangible goods acquired 40180093000000 VAT credited by importation of use or enjoyment of intangible goods 40180094000000 VAT credited by importation 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 at 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 40180105000000 During the fiscal year, final sale to the general public in national territory of gasoline and/or diesel was carried out If affirmative to the previous index, you must manifest information 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 2022 40180110000000 Biodiesel and its mixtures referred to in fraction IV of section A, of Article 16 of the LIF 2022

356 DIARIO OFICIAL Viernes 13 de enero de 2023 Consolidated financial information 40180111000000 Is a controlling entity in terms of the financial reporting standard that applies to the taxpayer Note: in case of an affirmative answer to the previous index, you must manifest information in the following two indices: 40180112000000 Total consolidated sales or net income determined in accordance with the financial reporting standard that applies to the taxpayer 40180113000000 Has subsidiaries in terms of the financial reporting standard that applies to the taxpayer abroad, or permanent establishments resident or located abroad Disposal of shares 40180114000000 Carried out disposal of shares 40180115000000 Date of the operation 40180116000000 Type of disposal 40180117000000 Others (specify) 40180118000000 Name of the issuing society of the disposed shares 40180119000000 Country of tax residence of the issuer 40180120000000 RFC or ID 40180121000000 Number of shares disposed 40180122000000 Indicate if you obtained benefit from treaties to avoid double taxation 40180123000000 Sale price 40180124000000 Fiscal cost of the shares 40180125000000 Applied losses from disposal of shares If affirmative indicate: 40180126000000 If at the end of the fiscal year in question, the taxpayer has fiscal losses from disposal of shares pending to apply. 40180127000000 Total amount of losses from disposal of shares at the end of the fiscal year. 40180128000000 Amount of the loss from disposal of shares determined. 40180129000000 Indicate if at the end of the fiscal year in question, the taxpayer has amounts pending to credit for the concept of Income Tax paid abroad in accordance with Article 5 of the LISR If affirmative indicate: 40180130000000 Amount pending to credit. 40180131000000 Concept by which the Income Tax was paid abroad. 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 the legal entities as coordinated For the fiscal year ended December 31, 2022 RFC of the member (Figures in pesos) Name or trade name of the members who opt to pay the tax through the coordinator 40190000000000 (Specify) 40190001000000 Total

Friday, January 13, 2023 OFFICIAL GAZETTE 357

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 taxable income ISR Total of authorized deductions ISR Amount of the 8% deduction on taxable income without documentation (RFA) Fiscal profit Concepts deductible from fiscal profit

Part III Data to provide

Taxable profit Fiscal loss ISR payable ISR credit Amount of IEPS credit for the acquisition of diesel against the ISR payable (article 16 fraction IV of the LIF)

Part IV Data to provide

Amount of the credit of 50% of expenses for the use of road infrastructure against the ISR payable (article 16 fraction V of the LIF) PTU to distribute Total amount of the investments in transport equipment for freight and passengers of each member in the exercise Number of units of transport equipment for freight and passengers used by the member during the exercise Date of the notice presented by the member before the SAT (article 73 of the LISR)

Part V Data to provide

Total amount of the income of the member according to settlement (article 72 fraction IV of the LISR) Total amount of the deductions of the member according to settlement (article 72 fraction IV of the LISR) Total amount of the withholdings corresponding to the member according to settlement (article 72 fraction III of the LISR) Total amount of taxes paid on behalf of the member (article 72 fraction VI of the LISR)

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 in the foreign country For the exercise ended on December 31, 2022 Tax identification number (Amounts in pesos) Note: information from this annex is only captured when it has been noted if in the concept 40D089000, of the general data annex

358 OFFICIAL GAZETTE Friday, January 13, 2023

Income Tax Name or corporate name Taxable income 40200000000000 (Specify) 40200001000000 Total of taxable 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", you have selected any of the concepts of "other income" or "other payments", specify concept Country of residence Does Mexico have a broad agreement on the exchange of information with the country of the column above (yes or no)

Part III Data to provide

Amount of the operation Indicate if it is part of a related party (yes or no) Did you make withholding and payment for this operation (yes or no) ISR rate by withholding determined by audit

Part IV Data to provide

ISR withheld 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 21.- Investments For the exercise ended on December 31, 2022 Balance pending to deduct at the start of the exercise Plus: MOI of the acquisitions during the exercise (Amounts in pesos) Fixed assets 40210000000000 Constructions 40210001000000 Constructions in progress 40210002000000 Properties considered historical

Friday, January 13, 2023 OFFICIAL GAZETTE 359 40210003000000 Railways 40210004000000 Furniture and office equipment 40210005000000 Airplanes 40210006000000 Vessels 40210007000000 Transport equipment: automobiles 40210008000000 Transport equipment: automobiles with propulsion by rechargeable electric batteries and automobiles electric with internal combustion engine or powered by hydrogen 40210009000000 Transport equipment: conventional bicycles, bicycles and motorcycles with propulsion by 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 facilities for people with different capacities 40210018000000 Machinery and equipment for the generation of energy from renewable sources or from systems of efficient electricity cogeneration 40210019000000 Machinery and equipment 40210020000000 Oil pipelines, gas pipelines, terminals, and tanks of 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 taxpayers of hydrocarbons) 40210023000000 Investments made in infrastructure of storage and transport (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)

360 OFFICIAL GAZETTE Friday, January 13, 2023 40210035000000 Sum of pre-operational expenditures 40210036000000 Total of investments

Part II Data to provide

Less: sales and/or write-offs in the exercise Less: deduction in the exercise Less: immediate deduction in the exercise Balance pending to deduct at the end of the exercise

This annex consists of 14 columns and is divided into three parts.

Part I Index Concept Data to provide 22.- Accounts and documents to receive and to pay in national and foreign currency For the exercise ended on December 31, 2022 Tax identification number Country of fiscal residence (Amounts in pesos) NOTE: Information from this annex is only captured when it has been noted if in the concept 40D090000, of the general data annex

Accounts to receive Name, denomination or corporate name of the debtor 40220000000000 (Specify) 40220001000000 Total of accounts to receive

Accounts to pay Name, denomination or corporate name of the creditor 40220002000000 (Specify) 40220003000000 Total of accounts to pay

Part II Data to provide

Type of currency Age of the account to receive and to pay (months) Balance in foreign currency Balance in national currency Indicate if the account comes from a merger, spin-off of societies or assignment of rights or obligations Concept most important that originated the balance

Friday, January 13, 2023 OFFICIAL GAZETTE 361 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 part of a related party (yes or no) Generated interest (yes or no) Indicate if the account to receive or to pay is covered by some financial derivative instrument. (yes or no)

This annex consists of 27 columns and is divided into six parts.

Part I Index Concept Data to provide 23.- Loans For the exercise ended on December 31, 2022 Tax identification number or RFC Unpaid balance of the loan on December 31, 2021 (Amounts in pesos) Note: Information from this annex is only captured when it has been noted if in the concept 40D091000, of the general data annex

Name, denomination or corporate name of the resident in the foreign country Related parties 40230000000000 (Specify) 40230001000000 Total of related parties

Unrelated parties 40230002000000 (Specify) 40230003000000 Total of unrelated parties

Name, denomination or corporate name of the resident in Mexico Related parties 40230004000000 (Specify) 40230005000000 Total of related parties

Unrelated parties 40230006000000 (Specify) 40230007000000 Total of unrelated parties

362 OFFICIAL GAZETTE Friday, January 13, 2023 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 an effective beneficiary of the interest (yes or no) Number of registration of the creditor resident in the foreign country before the SAT valid during the exercise audited Country of residence for fiscal effects

Part III Data to provide

Type of currency Conversion of currency Date on which the conversion of currency was made Denomination of the interest rate Percentage of the interest rate

Part IV Data to provide

Total amount of the interests paid and/or due Withholding rate of the ISR ISR withheld in the exercise Validity of the loan from Validity of the loan to

Part V Data to provide

Unpaid balance on December 31, 2022 Frequency of due date of payment of interest In case that in the column "frequency of due date Of the payment of interest" You have selected the concept "other", Specify Concept: Did you guarantee the loan (yes or no) Total amount of the interests deducted in the audited exercise

Part VI Data to provide

Destination of the Capital taken in loan Did you make placements in the foreign country (yes or no) Number of office of authorization of the CNBV of the public offer in the foreign country of securities issued in Mexico

This annex consists of 13 columns and is divided into three parts.

Part I Index Concept Data to provide 24.- Integration of tax losses of previous exercises For the exercise ended on December 31, 2022 2022 2021 (Amounts in pesos) Note: Information from this annex is only captured when it has been noted if in the concept 40D047000, of the general data annex

Friday, January 13, 2023 OFFICIAL GAZETTE 363 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 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 40240003000000 Original amount of the tax loss 40240004000000 INPC of the last month of the exercise in which the tax loss was generated 40240005000000 INPC of the first month of the second half of the exercise in which the tax loss was generated 40240006000000 Update factor of the period 40240007000000 Tax loss updated for the exercise in which it was generated 40240008000000 INPC of the last month of the first half of the exercise 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 of the period 40240011000000 Tax loss updated in the exercise in which it is applied or updated Note: the concepts of indices 40240008000000 to 40240011000000 must be repeated to update the tax losses occurring from 2012 to 2021, or applied in the exercises of 2013 to 2022. 40240012000000 (Amount of the decrease of the tax loss in the exercise:) Note: the concept of index 40240012000000 must be repeated as many times as necessary to indicate the exercise in which the tax losses are amortized, noting the applied amount in the column to which the tax loss corresponds. 40240013000000 Amount of the tax loss pending to apply

Part II Data to provide

2020 2019 2018 2017 2016 2015 2014

Part III Data to provide

2013 2012

This annex consists of 30 columns and is divided into seven parts.

Part I Index Concept Data to provide 25.- Operations subject to preferential tax regimes For the exercise ended on December 31, 2022 Tax identification number Country of fiscal residence (Amounts in pesos) Note: Information from this annex is only captured when it has been noted if in the concept 40D333000, of the general data annex

364 OFFICIAL GAZETTE Friday, January 13, 2023 Name or corporate name Income 40250000000000 (Specify) 40250001000000 Total of income Expenses 40250002000000 (Specify) 40250003000000 Total of expenses

Part II Data to provide

Effective rate of the Income Tax paid in the foreign country (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 have selected "other income", specify concept Total amount Of the profits or fiscal losses in the shareholding participation

Part III Data to provide

Total of taxable income or taxable in the exercise Direct participation or average daily participation by day of the taxpayer in the exercise (percentage): percentage Direct participation or average daily participation by 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 refunds of capital received during the exercise

Part IV Data to provide

The accounting is at the disposal of the authority (yes or no) Do you 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 Non-Affected Assets To the business activity

Friday, January 13, 2023 OFFICIAL GAZETTE 365 Part V Data to provide

Data of the entity located in preferential tax regime: Total amount of affected assets to 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 performs 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 the 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

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 26.- Deduction of interest Net of the exercise (article 28, fraction XXXII of the LISR) For the exercise ended on December 31, 2022 Amount of the taxable income of the previous fiscal exercise 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 Income 40260000000000 (Specify) 40260001000000 Total

366 OFFICIAL GAZETTE Friday, January 13, 2023 Part II Data to provide

Amount of the taxable income of the previous fiscal exercise of the taxpayer Total of taxable income of the previous fiscal exercise of the taxpayer and of all persons members of the group or of all related parties Proportion of Income Deduction limit of the taxpayer

Part III Data to provide

Total of the interests accrued that derive from debts (deductible amounts) Net interest pending to deduct from previous exercises (applicable from the 2021 exercise) Total of the income by interests accumulated Net Interest

Part IV Data to provide

Profit (loss) Fiscal Total of interests accrued that derive from debts (deductible amounts) Total amount deducted of Fixed Assets Total amount deducted of Deferred Expenses

Part V Data to provide

Total amount deducted of Deferred Charges Total amount deducted of expenditures made in pre-operational periods Adjusted fiscal profit Net interest limit

Part VI Data to provide

Non-deductible interest Are you located in any of the exceptions established to refer to article 28, fraction XXXII of the LISR (yes or no)

The questionnaires listed below contain information relative to the review effectuated 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 exercise 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, you can leave blank the row that corresponds, making the corresponding clarifications in the report on the review of the taxpayer's fiscal situation, since if you do not do 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 (review of the public accountant) For the exercise ended on December 31, 2022 Audit procedures applied for the review of financial statements 40270000000000 You performed the evaluation of the internal control of the taxpayer.

Friday, January 13, 2023 OFFICIAL GAZETTE 367 40270001000000 In case of affirmative answer to the previous index, you keep the evidence of the evaluation of the internal control in your working papers. 40270002000000 You 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 40270003000000 As a consequence of the performance of your work, you proposed financial adjustments that affected the fiscal situation of the taxpayer 40270004000000 As a consequence of the performance of your work you found differences in immaterial items that may have fiscal repercussion 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 your work, the taxpayer corrected by the date of sending of the fiscal audit report the following: 40270006000000 Items that the taxpayer improperly 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 In case of negative answer, explain the reasons in the report on the review of the taxpayer's fiscal situation. 40270011000000 In case of having detected in your audit any irregularity of those indicated in the indices 40270006000000 to 4027001000000, indicate if you revealed any qualification in the report on the review of the taxpayer's fiscal situation 40270012000000 In case of having answered affirmatively in the index 40270004000000, you revealed said circumstance in the report on the review of the fiscal situation of the taxpayer According to your audit tests, the scope of the same and with the evidence that you keep in your working papers, answer if you ensured that the taxpayer complied with the following: 40270013000000 The taxpayer received advice from an expert of the management in fiscal matters In case of affirmative answer indicate: 40270014000000 You evaluated the competence, capacity and objectivity of the management expert in fiscal matters 40270015000000 You obtained knowledge of the expert's work 40270016000000 You evaluated the adequacy of the expert's work 40270017000000 If the taxpayer obtained a document by written

368 OFFICIAL GAZETTE Friday, January 13, 2023 Income Tax (ISR) Income (ISR) 40270018000000 In the event that the taxpayer has not complied with what is provided in indices 40D172000 to 40D209000 of the fiscal diagnosis, the corresponding corrections were proposed 40270019000000 In the affirmative, the taxpayer filed supplementary returns as a result of this review Deductions (ISR) 40270020000000 In the event that the taxpayer has not complied with what is provided in indices 40D210000 to 40D248000 of the fiscal diagnosis, it was proposed that the corresponding items be made non-deductible 40270021000000 In the affirmative, the taxpayer filed supplementary returns as a result of this review Multiple information return 40270022000000 Verified the information contained in the annex information on payments and withholdings of ISR, IVA and IEPS (ninth article of the transitional provisions of the ISR Law 2014, fraction X) 40270023000000 Verified the information contained in the annex information on residents abroad, regarding residents abroad (ninth article of the transitional provisions of the ISR Law 2014, fraction X) 40270024000000 Verified the information contained in the annex information on residents abroad (article 76, fraction VI, of the ISR Law) 40270025000000 Verified the information contained in the annex of income subject to preferential tax regimes (article 178, of the ISR Law) 40270026000000 Verified the information contained in the annex of operations carried out through trusts (article 76, fraction XIII, of the ISR Law) Deferred Tax (ISR) 40270027000000 State whether, in accordance with audit standards and procedures, sufficient and competent supporting evidence was obtained for the purpose 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 the event that the taxpayer has not complied with what is provided in indices 40D350000 to 40D355000 of the fiscal diagnosis, it was proposed that the corresponding corrections be made

Friday, January 13, 2023 OFFICIAL GAZETTE 369 40270030000000 In the affirmative, the taxpayer filed supplementary returns as a result of this review. Credit (IVA) The following requirements for the credit of Value Added Tax were verified 40270031000000 In the event that the taxpayer has not complied with what is provided in indices 40D356000 to 40D370000 of the fiscal diagnosis, it was proposed that the corresponding corrections be made in the credit 40270032000000 In the affirmative, the taxpayer filed supplementary returns as a result of this review. Index Concept Data to provide Transfer pricing questionnaire (public accountant review) For the year ended December 31, 2022 Based on your audit tests, the scope thereof, and the evidence you retain in your working papers, answer whether you ensured that the taxpayer complied with the following: Insufficient capitalization (article 28, fraction XXVII of the ISR Law) 40280000000000 Verified whether the taxpayer complied with what is provided in article 28, fraction XXVII of the ISR Law 40280001000000 Detected any non-compliance with what is provided in article 28, fraction XXVII of the ISR Law 40280002000000 Amount of non-deductible interest due to insufficient capitalization If you consider fiscal accounts for the calculation, indicate the amount of: 40280003000000 Capital contribution accounts 40280004000000 Net fiscal profit and reinvested net profit 40280005000000 In the event that you observed that the taxpayer's responses to indices 40170117000000 and/or 40170125000000 of annex 17 were incorrect and detected any tax non-compliance, you indicated any reservation in your report on the review of the taxpayer's tax situation 40280006000000 In addition, if you answered affirmatively to index 40280005000000, you indicated any reservation in your opinion Supporting documentation for transfer pricing (transfer pricing study) for operations with related parties residing abroad (article 76, fraction IX of the ISR Law) 40280007000000 Verified that the taxpayer formally complied with this tax obligation 40280008000000 In the event of non-compliance by the taxpayer, transactions with related parties that represented a cost or expense to them were considered deductible

370 OFFICIAL GAZETTE Friday, January 13, 2023 40280009000000 In the event of non-compliance by the taxpayer with this tax obligation, you mentioned such circumstance as a reservation in your report on the review of the taxpayer's tax situation 40280010000000 In the event of non-compliance by the taxpayer, you mentioned such circumstance as a reservation in your opinion You verified that the supporting documentation for transfer pricing, for operations with related parties (article 76, fraction IX of the ISR Law), included the following: Note: The questions referred to in indices 40280011000000 to 40280028000000 will only be answered if you answered yes in index 40170036000000 of annex 17 40280011000000 1) Name, denomination or corporate name, address and tax residence, of the related persons with whom operations were carried out. 40280012000000 2) That all related parties were considered in accordance with the definition contained in the fifth and sixth paragraphs of article 179 of the ISR Law 40280013000000 3) Documentation demonstrating direct and indirect participation between related parties. 40280014000000 4) Information relating to the functions or activities for each type of operation evaluated. 40280015000000 5) Information relating to the assets used in each type of operation evaluated. 40280016000000 6) Information relating to the risks assumed in each type of operation evaluated. 40280017000000 7) Information and documentation on 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 ISR Law for each type of operation evaluated. 40280019000000 9) Information and documentation on 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 tax 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 opinion. 40280023000000 You 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 40280024000000 In the event of a negative conclusion, indicate whether you revealed any reservation in the report on the review of the taxpayer's tax situation 40280025000000 In the event of a negative conclusion in the supporting documentation, indicate whether you revealed any reservation in your opinion 40280026000000 In the event that the supporting documentation for transfer pricing suggested a transfer pricing adjustment that the taxpayer did not make, you revealed any reservation in the report on the review of the taxpayer's tax situation 40280027000000 In the event that the supporting documentation for transfer pricing suggested a transfer pricing adjustment that the taxpayer did not make, you revealed any reservation in your opinion

Friday, January 13, 2023 OFFICIAL GAZETTE 371 40280028000000 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 operations with related parties (article 76, fraction X of the ISR Law) 40280029000000 Verified the timely presentation of the information on operations with related parties, carried out during the immediate previous year (annex 9 DIM). 40280030000000 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) 40280031000000 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 (article 76, fraction IX of the ISR Law) 40280032000000 In the event that you observed errors in the filling out, you mentioned such circumstance as a reservation in your report on the review of the taxpayer's tax situation If negative, specify: 40280033000000 You considered the transactions with related parties that represented a cost or expense to the taxpayer as deductible 40280034000000 In the event of non-compliance, you mentioned such circumstance as a reservation in your report on the review of the taxpayer's tax situation 40280035000000 In the event of non-compliance, you mentioned such circumstance as a reservation in your opinion Annual information returns of related parties (article 76-A, fraction X of the ISR Law) of 2021 presented in 2022 40280036000000 Verified the timely and proper presentation of the master information return of related parties of the multinational business group corresponding to the fiscal year 2021 40280037000000 Verified the timely and proper presentation of the local information return of related parties corresponding to the fiscal year 2021 40280038000000 Verified the timely and proper presentation of the country-by-country information return of the multinational business group corresponding to the fiscal year 2021 40280039000000 In the event that you observed errors in the filling out of the annual information returns of related parties corresponding to the fiscal year 2021, you mentioned such circumstance as a reservation in your report on the review of the taxpayer's tax situation Compliance with the obligation regarding operations with related parties (article 76, fraction XII of the ISR Law) 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 event of a negative, you considered the transactions with related parties that represented a cost or expense to the taxpayer as deductible

372 OFFICIAL GAZETTE Friday, January 13, 2023 40280042000000 In the event of a negative conclusion in the documentary evidence, indicate whether you revealed any reservation in the report on the review of the taxpayer's tax situation 40280043000000 In the event of a negative conclusion in the documentary evidence, indicate whether you revealed any reservation in your opinion 40280044000000 You verified in the documentary evidence referred to in index 40280040000000 the application of the transfer pricing methods established in article 180 of the ISR Law 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 reservation in the report on the review of the taxpayer's tax situation, or in your opinion. Operations with related national parties reported 40280046000000 In the event that you indicated yes in index 40D043000 of the "general data" annex, you verified that the information return for your operations with related parties residing abroad (fraction X of article 76 of the ISR Law, (annex 9 of the DIM) includes operations with related parties residing in national territory Transfer pricing adjustments 40280047000000 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 2022 were met Interest considered as dividends (article 11 of the ISR Law) 40280048000000 In the event that you observed that the taxpayer's responses to indices 40170071000000 and/or 40170072000000 of annex 17 were incorrect and led to a tax non-compliance, you indicated any reservation in your report on the review of the taxpayer's tax situation, or in your opinion Transfer pricing methodology (article 180 of the ISR Law) for transaction with related parties 40280049000000 You verified that in the supporting documentation for transfer pricing, there is evidence that the uncontrollable 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 40280050000000 You observed any inconsistency of a formal nature, on the part of the taxpayer, in the responses of the taxpayer's information on its operations with related parties 40280051000000 In the affirmative, you revealed any reservation in the report on the review of the taxpayer's tax situation, or in your opinion 40280052000000 You verified the application by the taxpayer of what is provided in the first article of the Decree published in the DOF on December 26, 2013 40280053000000 You verified that operations with related parties that are not related to maquiladora operations, have complied with the tax provisions in matters of transfer pricing 40280054000000 In the event of non-compliance by the taxpayer (indices 40280052000000 to 40280053000000), you mentioned such circumstance as a reservation in your report on the review of the taxpayer's tax situation

Friday, January 13, 2023 OFFICIAL GAZETTE 373 C. Guide format for the presentation of the tax audit report of financial statements, applicable to exchange houses, for the fiscal year 2022. Index Concept Data to provide Taxpayer identification data 07A000000 RFC 07A001000 Denomination or corporate name: Tax address: 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 year, which are registered in the accounting records and are supported by supporting documentation. 07A012000 Name of the taxpayer: Public accountant identification data 07B000000 RFC: 07B001000 Name (paternal surname, maternal surname, name(s)) 07B002000 CURP: 07B003000 Registration number: Tax address: 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:

374 OFFICIAL GAZETTE Friday, January 13, 2023 07B014000 Name of the firm: 07B015000 RFC of the firm: 07B016000 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 state in the independent auditor's report and in the report on the review of the taxpayer's tax situation that I attach. 07B017000 Name of the public accountant who issued the opinion: Legal representative identification data 07C000000 RFC: 07C001000 Name (paternal surname, maternal surname, name(s)) 07C002000 National 07C003000 Foreigner: 07C004000 CURP: Tax address: 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 in which the notary is located: 07C016000 Date of power of attorney 07C017000 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 year, which are registered in the accounting records and are supported by supporting documentation. 07C018000 Name of the legal representative: Index Concept Data to provide General data 07D000000 Competent authority 07D001000 Headquarters to which the ADAF belongs

Friday, January 13, 2023 OFFICIAL GAZETTE 375 07D002000 Administration 07D003000 Opted to audit its financial statements by taxable income (article 32-A CFF) 07D004000 Opted to audit its financial statements by the value of its assets (article 32-A CFF) 07D005000 Opted to audit its financial statements by the number of workers (article 32-A CFF) 07D006000 In the event of a negative answer to all questions in indices 07D003000, 07D004000 and 07D005000 above, mention the reason why you present the audit report 07D007000 Part of a partnership in participation 07D008000 Part of a trust In the affirmative to the previous index, indicate the denomination or corporate name of the trust: 07D009000 Denomination or corporate name of the settlor 07D010000 Denomination or corporate name of the trustee 07D011000 Denomination or corporate name of the beneficiary (1) 07D012000 Denomination or corporate name of the beneficiary (2) 07D013000 Denomination or corporate name of the beneficiary (3) 07D014000 First audit report 07D015000 It is a company specialized in investment in energy, electricity and infrastructure assets 07D016000 Type of special taxpayer 07D017000 Parent company 07D018000 Subsidiary company 07D019000 Start date of the fiscal year 07D020000 End date of the fiscal year 07D021000 Start date of the previous fiscal year 07D022000 End date of the previous fiscal year 07D023000 Type of opinion Indicate the RFC of the physical or legal person(s) who advised the taxpayer fiscally, through a written opinion: 07D024000 RFC 1 07D025000 RFC 2 07D026000 RFC 3 07D027000 RFC 4 07D028000 RFC 5 Tax effects 07D029000 Carried out operations with related parties 07D030000 If your answer was affirmative in index 07D029000 (you must fill out annexes 12 and 13) 07D031000 Carried out operations with national related parties 07D032000 Carried out operations with foreign related parties

376 OFFICIAL GAZETTE Friday, January 13, 2023 07D033000 It is a fiscally transparent foreign entity and/or a foreign legal figure 07D034000 In the year, it decreased pending tax losses from previous years referred to in fraction II of article 9 of the ISR Law (in the affirmative you must fill out annex 18) Other aspects 07D035000 The taxpayer applied criteria contrary to those published in the DOF As non-binding criteria of tax and customs provisions 07D036000 Specify the number(s) of criterion(ies) 07D037000 Obtained any resolution from the SAT or the SHCP that affected its tax situation during the year In the affirmative to the previous index, indicate the following: 07D038000 It is: 07D039000 The requirements established in the resolution (authorization or consultation) were met 07D040000 Letter number 1 07D041000 Date of letter 1 07D042000 Letter number 2 07D043000 Date of letter 2 07D044000 Letter number 3 07D045000 Date of letter 3 07D046000 Obtained any favorable resolution from jurisdictional authorities that affected its tax situation during the year (includes PTU) In the affirmative to the previous index, indicate the number and date of the resolution: 07D047000 Resolution number 1 07D048000 Date of resolution 1 07D049000 Resolution number 2 07D050000 Date of resolution 2 07D051000 Resolution number 3 07D052000 Date of resolution 3 07D053000 Has 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 end of the year 07D054000 Date of sending the multiple information return. (normal) 07D055000 Date of sending the multiple information return. (last supplementary) 07D056000 Is obliged to reveal 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 07D057000 Identification number (field 1) 07D058000 Identification number (field 2) 07D059000 Identification number (field 3) 07D060000 Identification number (field 4) 07D061000 Identification number (field 5) 07D062000 Date of presentation of the normal information return 07D063000 Date of presentation of the information return (last supplementary)

Friday, January 13, 2023 OFFICIAL GAZETTE 377 Operations with residents abroad 07D064000 Celebrated financial derivative operations that had tax effects during the fiscal year for the Income Tax (if yes, fill in annex 9) 07D065000 Maintained permanent investments in subsidiaries, associates, and affiliates during the fiscal year (if yes, fill in annex 10) 07D066000 Carried out operations with residents abroad (if yes, fill in annex 15) 07D067000 Obtained loans during the fiscal year (if yes, fill in annex 17) Tax diagnosis of the taxpayer General tax information 07D068000 Had changes in name or corporate name during the audited fiscal year 07D069000 If yes to the previous item, has the notices of change of name or corporate name with the Federal Taxpayer Registry (article 29, fraction I of the RCFF), and also specify the previous RFC and names 07D070000 (specify previous name) 07D071000 (specify previous name) 07D072000 (specify previous name) 07D073000 (specify previous name) 07D074000 (specify previous name) 07D075000 Had changes in tax domicile during the audited fiscal year 07D076000 If yes to the previous item, has all notices of change of tax domicile (articles 29, fraction III of the RCFF) 07D077000 Updated economic activities and obligations during the audited fiscal year 07D078000 If yes to the previous item, has all notices of update of economic activities and obligations (articles 29, fraction VII RCFF) 07D079000 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 (article 29, fraction VIII of the RCFF) 07D080000 During the fiscal year, notices of compensation of balances in favor were filed (article 23 CFF) 07D081000 Indicate if during the fiscal year its shareholders, shares, or equivalent were sold by the taxpayer, if it complied with what is provided in article 26, fraction XI of the CFF Note: if yes to the previous item, describe how compliance was given and with what documentation it is supported, through the annex titled additional information of the report 07D082000 Has shareholders resident in the country 07D083000 If yes to the previous item, are registered in the Federal Taxpayer Registry (article 27 CFF) 07D084000 Indicate if you identified suppliers or clients with the definitive list issued by the SAT of presumably non-existent operations for the entire reviewed fiscal year 07D085000 Indicate if you verified that the operations with that client or supplier were not given tax effect in accordance with article 69-B of the Federal Tax Code

378 OFFICIAL GAZETTE Friday, January 13, 2023 07D086000 Has employees If yes to the question in the previous item, indicate: 07D087000 Number of workers 07D088000 Total ISR withheld and paid on salaries 07D089000 Total ISR withheld and paid on assimilated to salaries 07D090000 Employment subsidy delivered in cash to workers in the fiscal year 07D091000 Total income from salaries and wages and assimilated concepts 07D092000 Total exempt income from salaries and wages 07D093000 Created a reserve for pension or retirement funds for staff or made changes to said fund (article 29 of the LISR and 65 of the RISR) 07D094000 If no to the question in item 07D086000, has any personnel service contracts (outsourcing) If you have any personnel service contracts (outsourcing), indicate the RFC and name of the society(ies) that provide(s) the personnel services (outsourcing) 07D095000 (specify outsourcing society name) 07D096000 (specify outsourcing society name) 07D097000 (specify outsourcing society name) 07D098000 (specify outsourcing society name) 07D099000 (specify outsourcing society name) 07D100000 Obtained loss from the alienation of accounts and documents receivable in the fiscal year 07D101000 The accounts and documents receivable in the fiscal year were assigned as part of a restructuring or payment of dividends or profits 07D102000 Amount of VAT that originated said operation Electronic accounting 07D103000 Kept accounting in accordance with article 28 of the CFF, its regulations, and with article 32, fraction I of the LIVA 07D104000 The supporting documentation of the records or entries is available at its tax domicile (article 28, fraction III of the CFF) Note: if no to the previous item, indicate the domicile where it keeps the supporting documentation of the records or entries, through the annex titled additional information of the report. For VAT purposes, indicate the following: 07D105000 Regarding commission agents, it performed the separation in its accounting and records of the operations carried out on its own account from those carried out on behalf of the principal (articles 32, fraction II of the LIVA and 35 of the RIVA) 07D106000 Issued and delivered tax receipts (articles 32, fraction III of the LIVA, 20 and 74 of the RIVA) 07D107000 Issued tax receipts for the withholding of the tax that is carried out in the cases provided for in article 1-A, (article 32, fraction V of the LIVA as well as with the applicable rules of the RMF for 2022) 07D108000 Provided monthly and on time to the tax authorities, information on the persons to whom it withheld taxes (article 32, fraction V of the LIVA as well as with the applicable rules of the RMF for 2022) 07D109000 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 at the rate at which it transferred or was transferred the Value Added Tax, including activities for which it was not obliged to pay (article 32, fraction VIII of the LIVA, as well as with the applicable rules of the RMF for 2022) 07D110000 Amount of VAT withheld from it regarding the provision of services referred to in fraction IV of article 1-A of the LIVA

Friday, January 13, 2023 OFFICIAL GAZETTE 379 Has the following updated books: 07D111000 Journal 07D112000 Ledger 07D113000 Minutes of meetings of partners or shareholders 07D114000 Partners or shareholders Income Tax (ISR) 07D115000 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 (article 24 of the LISR) 07D116000 The taxpayer participated in a restructuring in which an undue transmission of tax losses was generated (article 69-B bis of the CFF) 07D117000 The taxpayer's shares related to the restructuring referred to in the previous item, remained in the restructured group during the audited fiscal year 07D118000 The taxpayer changed its business model. 07D119000 The taxpayer participated in an international restructuring by which it generated income subject to preferential tax regimes 07D120000 Recognized or reported said income Note. If no, indicate the reason through the annex titled additional information of the report Complied with the following tax obligations: 07D121000 Issue receipts for the activities carried out and keep the files (articles 76, fractions II and XVII of the LISR) 07D122000 Issue tax receipts in which the amount of payments made to residents abroad is recorded in accordance with title V of the LISR and the withheld tax (article 76, fraction III of the LISR) 07D123000 Keep a record of the operations carried out with securities issued in series (articles 76, fraction VIII of the LISR and 111 of the RISR) 07D124000 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 (article 76, fraction XI, subsection a) of the LISR) 07D125000 Provide to the partners or shareholders to whom dividends were paid, a certificate indicating their amount, the ISR withheld, in which it is indicated if the dividends come from a specific account or record (article 76, fraction XI, subsection b) of the LISR) 07D126000 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 (articles 18, fraction XI and 76, fraction XVI of the LISR, as well as the applicable rules of the RMF for 2022) 07D127000 Inform the tax authorities as indicated by tax provisions of the counterpayments 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 (article 76, fraction XV of the LISR) 07D128000 Obtained tax refunds from the authority that generated interest. 07D129000 If yes, accumulated income from interest paid by the tax authority. 07D130000 File on time and in due form the obligation provided for in fraction I, of article 55 of the LISR 07D131000 File on time and in due form the obligation provided for in fraction II, of article 55 of the LISR 07D132000 During the fiscal year, the taxpayer provided operation, administration, or distribution services to investment societies in debt instruments or variable income investment societies, in accordance with the Investment Societies Law and other applicable legal regulations. 07D133000 With respect to said activities, complied on time and in due form with the obligation provided for in fraction II, of article 55 of the LISR, as provided in article 89 of that same regulation.

380 OFFICIAL GAZETTE Friday, January 13, 2023 (ISR) obtained income from 07D134000 Indicate if you alienated shares or intangibles during the fiscal year If yes to the previous item, indicate the following: 07D135000 Buyer name 1 07D136000 Is a related party 07D137000 Buyer name 2 07D138000 Is a related party 07D139000 Buyer name 3 07D140000 Is a related party 07D141000 Buyer name 4 07D142000 Is a related party 07D143000 Buyer name 5 07D144000 Is a related party 07D145000 Total income from sale of shares 07D146000 Total income from sale of intangibles 07D147000 Total average cost of alienated shares 07D148000 Total amount of the original adjusted investment 07D149000 Made withholding 07D150000 Amount of payment for the operation 07D151000 If having a tax loss in the alienation of shares, filed notice within ten days following the date of the operation 07D152000 Amount of tax loss pending amortization from alienation of shares and other securities whose yield is not interest in terms of article 8 LISR 07D153000 Deductible amount from financial derivative operations agreed outside recognized markets. Indicate the following as the issuer of the shares: 07D154000 Indicate if you transmitted monetary assets by more than 51% 07D155000 Indicate if you made a refund or reduction of shares 07D156000 Indicate if you refunded premium on share subscription 07D157000 Amount of refund or capital reduction made 07D158000 Income Tax derived from fraction I of article 78 07D159000 Income Tax derived from fraction II of article 78 07D160000 Indicate if you made a refund or reduction of shares derived from absorption of financial losses Deductions (ISR) Met the following tax requirements in its deductions: 07D161000 In the case of fees or gratuities to administrators, commissioners, directors, general managers, or members of the board of directors, supervision, advisory, or any other kind, the requirements to which they are subject were met (article 27, fraction IX of the LISR) 07D162000 In the cases of technical assistance, technology transfer, or royalties, it was verified that the person who provided the knowledge had its own technical elements for it, provided them directly and effectively carried out (article 27, fraction X of the LISR) 07D163000 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 were met 07D164000 In the case of loss from alienation of shares and other securities, as well as financial losses from capital financial derivatives referred to shares or share indices, the requirements established for their deduction were met (article 28, fraction XVII of the LISR, as well as with the applicable rules of the RMF for 2022)

Friday, January 13, 2023 OFFICIAL GAZETTE 381 07D165000 For the determination of deductions for investments in automobiles and airplanes, the original amount of the investment is considered the maximum amount authorized by Law (article 36, fractions II and III of the LISR). 07D166000 In the case of granting the use or temporary enjoyment of automobiles and airplanes, complied with the requirements established for their deduction (articles 28, fraction XIII of the LISR and 60 of the RISR) 07D167000 Carried out financial derivative operations (article 20 LISR) If yes to the previous item, indicate the following: 07D168000 They were carried out for the purpose of: 07D169000 If yes, accumulated income from financial derivative operations 07D170000 Indicate the amount of the corresponding accumulation 07D171000 Made deductions related to financial derivative operations 07D172000 If yes, indicate the amount of the corresponding deduction 07D173000 Obtained losses in financial derivative operations with related parties in terms of article 28, fraction XIX of the LISR 07D174000 If yes, indicate the corresponding amount Specific Deductions (ISR) 07D175000 When goods or rights are acquired by dation in payment or by adjudication, which cannot be kept in ownership by legal provision, they are not deducted in accordance with article 25 of this LISR (article 53 of the LISR). 07D176000 The various losses meet all the deduction requirements established in article 27 of the LISR. 07D177000 Has a pension, retirement, and seniority premium fund. If yes: 07D178000 Indicate if the total amount of the reserve for pension, 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 fiscal year. 07D179000 Deducts the returns from the investment of the funds destined for the granting of pensions or retirements for staff. 07D180000 The reserve for the pension fund is included in the annual inflationary adjustment within the credits 07D181000 In the fiscal year, deducted uncollectible credits referred to in fraction V of article 25 of the LISR 07D182000 In the case of losses from uncollectible credits, complies with the requirements indicated in fraction XV, article 27 of the LISR 07D183000 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 fiscal year in which they are deducted, as indicated in article 27, fraction XV, fourth paragraph, of the LISR 07D184000 Indicate if you deducted provisions for tax purposes 07D185000 If yes, indicate if the payment and supporting documentation met the tax requirements. 07D186000 Indicate if you reduced your social capital. 07D187000 If yes, indicate if the distributable profit is determined in accordance with article 78 of the LISR 07D188000 The CUCA and capital contributions coincide against the bank statement linked to the accounting, and the minutes of the assembly. 07D189000 Indicate if the balance of the net fiscal profit account coincides with the declarations of the fiscal year and minutes of the assembly. 07D190000 For purposes of the annual inflationary 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 LISR

382 OFFICIAL GAZETTE Friday, January 13, 2023 07D191000 In the capacity of having participated in a merger: 07D192000 Date on which the merger took effect If merged, must note: 07D193000 Merger: RFC 07D194000 Merger: name or corporate name If merging, must note: 07D195000 Merged 1: RFC 07D196000 Merged 1: name or corporate name 07D197000 Merged 2: RFC 07D198000 Merged 2: name or corporate name 07D199000 Merged 3: RFC 07D200000 Merged 3: name or corporate name 07D201000 Merged 4: RFC 07D202000 Merged 4: name or corporate name 07D203000 Merged 5: RFC 07D204000 Merged 5: name or corporate name 07D205000 Merged 6: RFC 07D206000 Merged 6: name or corporate name 07D207000 Merged 7: RFC 07D208000 Merged 7: name or corporate name 07D209000 Merged 8: RFC 07D210000 Merged 8: name or corporate name 07D211000 Merged 9: RFC 07D212000 Merged 9: name or corporate name 07D213000 Merged 10: RFC 07D214000 Merged 10: name or corporate name Note: if having been the merging party, and the space above is insufficient, indicate in the annex titled additional information of the report: the RFC, name of the merged entity(ies), date on which the merger took effect, and the percentage of share participation. 07D215000 In the capacity of having participated in a spin-off: 07D216000 Date on which the spin-off took effect 07D217000 Transmitted tax attributes such as tax losses, CUFIN, CUCA

Friday, January 13, 2023 OFFICIAL GAZETTE 383 Part of the assets, liabilities, and social capital corresponding, contributed by the spin-off and received by: 07D218000 Spin-off 1: RFC 07D219000 Asset value: 07D220000 Liability value: 07D221000 Social capital value: 07D222000 Spin-off 2: RFC 07D223000 Asset value: 07D224000 Liability value: 07D225000 Social capital value: 07D226000 Spin-off 3: RFC 07D227000 Asset value: 07D228000 Liability value: 07D229000 Social capital value: 07D230000 Spin-off 4: RFC 07D231000 Asset value: 07D232000 Liability value: 07D233000 Social capital value: 07D234000 Spin-off 5: RFC 07D235000 Asset value: 07D236000 Liability value: 07D237000 Social capital value: 07D238000 Spin-off 6: RFC 07D239000 Asset value: 07D240000 Liability value: 07D241000 Social capital value: 07D242000 Spin-off 7: RFC 07D243000 Asset value: 07D244000 Liability value: 07D245000 Social capital value: 07D246000 Spin-off 8: RFC 07D247000 Asset value: 07D248000 Liability value: 07D249000 Social capital value: 07D250000 Spin-off 9: RFC 07D251000 Asset value: 07D252000 Liability value: 07D253000 Social capital value: 07D254000 Spin-off 10: RFC 07D255000 Asset value: 07D256000 Liability value: 07D257000 Social capital value: 07D258000 Spin-off: RFC 07D259000 Asset value: 07D260000 Liability value: 07D261000 Social capital value:

384 OFFICIAL GAZETTE Friday, January 13, 2023 In case of liquidation, indicate: 07D262000 Start date of the liquidation Indicate the name or denomination or corporate name and RFC of the liquidator: 07D263000 (liquidator 1 specify name denomination or corporate name) 07D264000 (liquidator 2 specify name denomination or corporate name) 07D265000 (liquidator 3 specify name denomination or corporate name) 07D266000 Maintained investments through trusts for the acquisition or construction of real estate (FIBRAS) 07D267000 If yes to the previous item, complied with all requirements provided for in articles 187 and 188 of the LISR 07D268000 Was part of a trust for the acquisition or construction of real estate (fibra) 07D269000 If yes to the previous item, complied with all requirements provided for in articles 187 and 188 of the LISR Credits 07D270000 Has the supporting documentation of the payment of the ISR paid abroad that it credited 07D271000 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. 07D272000 The credited tax was paid directly by the taxpayer abroad 07D273000 Complies with the requirements established in article 5 of the LISR to credit the ISR paid abroad 07D274000 Amount of ISR paid abroad derived from dividends or profits received from residents abroad 07D275000 Amount of ISR paid abroad from source of wealth abroad 07D276000 Amount of non-creditable and non-deductible ISR in terms of article 5 of the LISR 07D277000 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 were met. 07D278000 Indicate the country where the societies resident abroad paid the Income Tax that the taxpayer credits (1) 07D279000 Indicate the country where the societies resident abroad paid the Income Tax that the taxpayer credits (2) 07D280000 Indicate the country where the societies resident abroad paid the Income Tax that the taxpayer credits (3) 07D281000 Credits only the Income Tax paid abroad in the fiscal year 07D282000 Indicate if it credits a remainder of the Income Tax paid abroad corresponding to previous fiscal years. Preferential tax regimes 07D283000 Carried out operations with preferential tax regimes, through entities or legal figures abroad that are fiscally transparent abroad. (if yes, fill in annex 19)

Friday, January 13, 2023 OFFICIAL GAZETTE 385 07D284000 Has transfer pricing study for operations carried out 07D285000 Total of taxable or chargeable income in the year from REFIPRES 07D286000 Credited tax paid in REFIPRES 07D287000 Amount of credit for tax paid abroad 07D288000 Met all requirements to apply ISR withholding from REFIPRES. 07D289000 Amount of credit for Withholding Income Tax 07D290000 Indicate if you declared tax on income subject to REFIPRES 07D291000 Amount of tax on income subject to REFIPRES 07D292000 Amount of dividends or profits subject to preferential tax regimes under the terms of the tenth paragraph of article 177 LISR Withholdings and/or joint liability 07D293000 The taxpayer made any payment to a resident abroad, in which the ISR corresponding to said resident abroad was covered by the taxpayer itself 07D294000 Applied what is provided in article 1.13. of the Decree published in the DOF on December 26, 2013 07D295000 Applied any treaty to avoid double taxation. If affirmative: 07D296000 Has the necessary documentation to prove residence in the country in question, under the terms of article 4 of the LISR. 07D297000 Met all requirements to apply a preferential withholding rate 07D298000 Applied what is provided in article 1.4. Of the Decree published in the DOF on December 26, 2013 Value Added Tax Credit (VAT) Met the following VAT credit requirements: 07D299000 Regarding the Value Added Tax transferred that had been withheld in accordance with article 1-A of this Law, said withholding had been paid in the terms and deadlines established (article 5 fraction IV of the LIVA). Application of fiscal incentives 07D300000 Applied what is provided 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 07D301000 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 (if affirmative, must fill out from index 07140122000000 to 07140150000000 of annex 14)

386 OFFICIAL GAZETTE Friday, January 13, 2023 07D302000 Indicate the percentage that the income of the immediate previous year obtained in the northern border region represents, with respect to the total income obtained outside of it 07D303000 Is registered in the beneficiary registry of the incentive for the northern border region 07D304000 Number of authorization letter to apply the ISR fiscal incentive 07D305000 Date of authorization to apply the ISR fiscal incentive 07D306000 Number or registration key in the beneficiary registry of the incentive for the northern border region 07D307000 Ceased to apply 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 07D308000 If affirmative to the previous question, indicate the reason why it ceased to apply the ISR fiscal incentive 07D309000 Date it ceased to apply the ISR fiscal incentive for any of the above circumstances 07D310000 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. If 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: 07D311000 (1) Corresponding to the month of: 07D312000 (1) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive 07D313000 (1) Amount paid in the complementary declaration 07D314000 (2) Corresponding to the month of: 07D315000 (2) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive 07D316000 (2) Amount paid in the complementary declaration 07D317000 (3) Corresponding to the month of: 07D318000 (3) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive 07D319000 (3) Amount paid in the complementary declaration 07D320000 (4) Corresponding to the month of: 07D321000 (4) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive 07D322000 (4) Amount paid in the complementary declaration 07D323000 (5) Corresponding to the month of: 07D324000 (5) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive 07D325000 (5) Amount paid in the complementary declaration 07D326000 (6) Corresponding to the month of: 07D327000 (6) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive 07D328000 (6) Amount paid in the complementary declaration 07D329000 (7) Corresponding to the month of: 07D330000 (7) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive 07D331000 (7) Amount paid in the complementary declaration 07D332000 (8) Corresponding to the month of: 07D333000 (8) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive 07D334000 (8) Amount paid in the complementary declaration 07D335000 (9) Corresponding to the month of: 07D336000 (9) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive

Friday, January 13, 2023 OFFICIAL GAZETTE 387 07D337000 (9) Amount paid in the complementary declaration 07D338000 (10) Corresponding to the month of: 07D339000 (10) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive 07D340000 (10) Amount paid in the complementary declaration 07D341000 (11) Corresponding to the month of: 07D342000 (11) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive 07D343000 (11) Amount paid in the complementary declaration 07D344000 (12) Corresponding to the month of: 07D345000 (12) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive 07D346000 (12) Amount paid in the complementary declaration 07D347000 Indicate if the fiscal incentive applied is for domicile, branch, establishment or other 07D348000 The age of the tax domicile, or of any branch, establishment or other in the northern border region is less than 18 months 07D349000 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 07D350000 Is 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 07D351000 In addition to the northern border region incentive, applied another fiscal treatment that grants it additional benefits or fiscal incentives, including exemptions or subsidies. If the answer to the previous question is affirmative, indicate the following: 07D352000 Benefit obtained, derived from the application of the fiscal incentive applied 07D353000 Amount of the benefit 07D354000 Collaborated with the annual program of real-time verification referred to in article seventh, second paragraph, fraction IV, of the Decree of fiscal incentives northern border region, published in the DOF on December 30, 2020. 07D355000 Date of presentation of the annual collaboration report to the real-time verification program 07D356000 Folio number in the receipt of presentation of the annual collaboration report to the real-time verification program. 07D357000 Place of presentation of the annual collaboration report to the real-time verification program. In matters of Value Added Tax 07D358000 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 07D359000 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 what type of taxable acts or activities does the incentive apply: 07D360000 (a) sale of goods 07D361000 (b) provision of independent services 07D362000 (c) granting of temporary use or enjoyment of goods 07D363000 Ceased 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. 07D364000 Date it ceased to apply the incentive in matters of VAT

388 OFFICIAL GAZETTE Friday, January 13, 2023 07D365000 Is located in the circumstances of articles thirteenth, fraction IV of the Decree of fiscal incentives northern border region, published in the DOF on December 31, 2018 07D366000 Is a natural or legal person with business activities obliged to make the withholding for the services referred to in fraction IV of article 1, of the VAT Law 07D367000 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 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 07D368000 (1) Corresponding to the month of: 07D369000 (1) Date of presentation of the payment of the withheld VAT 07D370000 (1) Amount paid 07D371000 (2) Corresponding to the month of: 07D372000 (2) Date of presentation of the payment of the withheld VAT 07D373000 (2) Amount paid 07D374000 (3) Corresponding to the month of: 07D375000 (3) Date of presentation of the payment of the withheld VAT 07D376000 (3) Amount paid 07D377000 (4) Corresponding to the month of: 07D378000 (4) Date of presentation of the payment of the withheld VAT 07D379000 (4) Amount paid 07D380000 (5) Corresponding to the month of: 07D381000 (5) Date of presentation of the payment of the withheld VAT 07D382000 (5) Amount paid 07D383000 (6) Corresponding to the month of: 07D384000 (6) Date of presentation of the payment of the withheld VAT 07D385000 (6) Amount paid 07D386000 (7) Corresponding to the month of: 07D387000 (7) Date of presentation of the payment of the withheld VAT 07D388000 (7) Amount paid 07D389000 (8) Corresponding to the month of: 07D390000 (8) Date of presentation of the payment of the withheld VAT 07D391000 (8) Amount paid 07D392000 (9) Corresponding to the month of: 07D393000 (9) Date of presentation of the payment of the withheld VAT 07D394000 (9) Amount paid 07D395000 (10) Corresponding to the month of: 07D396000 (10) Date of presentation of the payment of the withheld VAT 07D397000 (10) Amount paid 07D398000 (11) Corresponding to the month of: 07D399000 (11) Date of presentation of the payment of the withheld VAT 07D400000 (11) Amount paid 07D401000 (12) Corresponding to the month of: 07D402000 (12) Date of presentation of the payment of the withheld VAT 07D403000 (12) Amount paid 07D404000 What is your functional currency 07D405000 Is obliged to keep volumetric control 07D406000 Is an importer of a specific sector 07D407000 If affirmative to the previous index, indicate which one

Friday, January 13, 2023 OFFICIAL GAZETTE 389 Decree of fiscal incentives southern border region In matters of Income Tax 07D408000 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 (if affirmative, must fill out from index 07140151000000 to 07140179000000 of annex 14) 07D409000 Indicate the percentage that the income of the immediate previous year obtained in the southern border region represents, with respect to the total income obtained outside of it 07D410000 Is registered in the beneficiary registry of the incentive for the southern border region 07D411000 Number of authorization letter to apply the ISR fiscal incentive 07D412000 Date of authorization to apply the ISR fiscal incentive 07D413000 Number or registration key in the beneficiary registry of the incentive for the southern border region 07D414000 Ceased to apply 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 07D415000 If affirmative to the previous question, indicate the reason why it ceased to apply the ISR fiscal incentive 07D416000 Date it ceased to apply the ISR fiscal incentive for any of the above circumstances 07D417000 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 If 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: 07D418000 (1) Corresponding to the month of: 07D419000 (1) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive 07D420000 (1) Amount paid in the complementary declaration 07D421000 (2) Corresponding to the month of: 07D422000 (2) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive 07D423000 (2) Amount paid in the complementary declaration 07D424000 (3) Corresponding to the month of: 07D425000 (3) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive 07D426000 (3) Amount paid in the complementary declaration 07D427000 (4) Corresponding to the month of: 07D428000 (4) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive 07D429000 (4) Amount paid in the complementary declaration 07D430000 (5) Corresponding to the month of: 07D431000 (5) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive 07D432000 (5) Amount paid in the complementary declaration 07D433000 (6) Corresponding to the month of: 07D434000 (6) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive 07D435000 (6) Amount paid in the complementary declaration 07D436000 (7) Corresponding to the month of: 07D437000 (7) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive 07D438000 (7) Amount paid in the complementary declaration

390 OFFICIAL GAZETTE Friday, January 13, 2023 07D439000 (8) Corresponding to the month of: 07D440000 (8) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive 07D441000 (8) Amount paid in the complementary declaration 07D442000 (9) Corresponding to the month of: 07D443000 (9) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive 07D444000 (9) Amount paid in the complementary declaration 07D445000 (10) Corresponding to the month of: 07D446000 (10) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive 07D447000 (10) Amount paid in the complementary declaration 07D448000 (11) Corresponding to the month of: 07D449000 (11) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive 07D450000 (11) Amount paid in the complementary declaration 07D451000 (12) Corresponding to the month of: 07D452000 (12) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive 07D453000 (12) Amount paid in the complementary declaration 07D454000 Indicate if the fiscal incentive applied is for domicile, branch, establishment or other 07D455000 The age of the tax domicile, or of any branch, establishment or other in the southern border region is less than 18 months 07D456000 Has a branch, agency or any other establishment located within the border region, to which the Decree of fiscal incentives southern border region, published in the DOF on December 30, 2020, is applicable 07D457000 Is located in the circumstances of article sixth, fraction XI of the Decree of fiscal incentives southern border region, published in the DOF on December 30, 2020 07D458000 In addition to the southern border region incentive, applied another fiscal treatment that grants it additional benefits or fiscal incentives, including exemptions or subsidies. If the answer to the previous question is affirmative, indicate the following: 07D459000 Benefit obtained, derived from the application of the fiscal incentive applied 07D460000 Amount of the benefit 07D461000 Collaborated with the annual program of real-time verification referred to in article seventh, second paragraph, fraction VI of the Decree of fiscal incentives southern border region, published in the DOF on December 30, 2020. 07D462000 Date of presentation of the annual collaboration report to the real-time verification program. 07D463000 Folio number in the receipt of presentation of the annual collaboration report to the real-time verification program. 07D464000 Place of presentation of the annual collaboration report to the real-time verification program. In matters of Value Added Tax 07D465000 Opted to apply the fiscal incentive in matters of VAT indicated in the Decree of fiscal incentives southern border region, published in the DOF on December 30, 2020 07D466000 Date of presentation of the notice of application of the fiscal incentive in matters of VAT indicated in the Decree of fiscal incentives southern border region, published in the DOF on December 30, 2020

Friday, January 13, 2023 OFFICIAL GAZETTE 391 To what type of taxable acts or activities does the incentive apply: 07D467000 (a) sale of goods 07D468000 (b) provision of independent services 07D469000 (c) granting of temporary use or enjoyment of goods 07D470000 Ceased to apply the fiscal incentive in matters of VAT, indicated in the Decree of fiscal incentives southern border region, published in the DOF on December 30, 2020. 07D471000 Date it ceased to apply the incentive in matters of VAT 07D472000 Is located in the circumstances of articles twelfth, fraction V of the Decree of fiscal incentives southern border region, published in the DOF on December 30, 2020 07D473000 Is a natural or legal person with business activities obliged to make the withholding for the services referred to in fraction IV of article 1, of the VAT Law 07D474000 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 In relation to the previous question, indicate the dates of presentation of the payment of the withheld VAT and the amounts paid 07D475000 (1) Corresponding to the month of: 07D476000 (1) Date of presentation of the payment of the withheld VAT 07D477000 (1) Amount paid 07D478000 (2) Corresponding to the month of: 07D479000 (2) Date of presentation of the payment of the withheld VAT 07D480000 (2) Amount paid 07D481000 (3) Corresponding to the month of: 07D482000 (3) Date of presentation of the payment of the withheld VAT 07D483000 (3) Amount paid 07D484000 (4) Corresponding to the month of: 07D485000 (4) Date of presentation of the payment of the withheld VAT 07D486000 (4) Amount paid 07D487000 (5) Corresponding to the month of: 07D488000 (5) Date of presentation of the payment of the withheld VAT 07D489000 (5) Amount paid 07D490000 (6) Corresponding to the month of: 07D491000 (6) Date of presentation of the payment of the withheld VAT 07D492000 (6) Amount paid 07D493000 (7) Corresponding to the month of: 07D494000 (7) Date of presentation of the payment of the withheld VAT 07D495000 (7) Amount paid 07D496000 (8) Corresponding to the month of: 07D497000 (8) Date of presentation of the payment of the withheld VAT 07D498000 (8) Amount paid 07D499000 (9) Corresponding to the month of: 07D500000 (9) Date of presentation of the payment of the withheld VAT 07D501000 (9) Amount paid 07D502000 (10) Corresponding to the month of: 07D503000 (10) Date of presentation of the payment of the withheld VAT 07D504000 (10) Amount paid 07D505000 (11) Corresponding to the month of: 07D506000 (11) Date of presentation of the payment of the withheld VAT 07D507000 (11) Amount paid 07D508000 (12) Corresponding to the month of: 07D509000 (12) Date of presentation of the payment of the withheld VAT

392 OFFICIAL GAZETTE Friday, January 13, 2023 07D510000 (12) Amount paid 07D511000 What is your functional currency 07D512000 Is obliged to keep volumetric control 07D513000 Is an importer of a specific sector 07D514000 If affirmative to the previous index, indicate which one Index Concept Informative Data 1.- General Balance Sheet For the years ended December 31, 2022 and 2021 2022 2021 (amounts in pesos) Asset Cash 07010000000000 Cash, foreign bills and coins 07010001000000 Banks Other cash equivalents 07010002000000 Immediate collection documents 07010003000000 Remittances in transit 07010004000000 Milled fine metals 07010005000000 Total of other cash equivalents 07010006000000 Restricted cash or given as guarantee 07010007000000 Total of cash equivalents Investments in securities 07010008000000 Trading securities 07010009000000 Available-for-sale securities 07010010000000 Held-to-maturity securities 07010011000000 Other investments in securities 07010012000000 Total of 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) 07010018000000 Permanent investments

Friday, January 13, 2023 OFFICIAL GAZETTE 393 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 Liabilities and equity Liabilities Bank and other organism loans 07010029000000 Short-term 07010030000000 Long-term 07010031000000 Total bank and other organism loans Shareholder loans 07010032000000 Short-term 07010033000000 Long-term 07010034000000 Total shareholder loans Sold collateral 07010035000000 Repos (creditor balance) 07010036000000 Other sold collateral 07010037000000 Total sold collateral Other payables Contributions payable 07010038000000 Income Tax 07010039000000 Asset Tax 07010040000000 Value Added Tax 07010041000000 Single Rate Business Tax 07010042000000 Special Tax on Production and Services

394 OFFICIAL GAZETTE Friday, January 13, 2023 07010043000000 Tax on New Automobiles 07010044000000 Local Taxes 07010045000000 Social Security Fees 07010046000000 Infonavit Contributions 07010047000000 SAR Contributions 07010048000000 Taxes on Cash Deposits 07010049000000 Other taxes and contributions 07010050000000 Total contributions payable 07010051000000 Employee profit sharing payable 07010052000000 Contributions for future capital increases pending formalization in shareholders' meeting 07010053000000 Creditors from liquidation of operations 07010054000000 Creditors from cash collateral received 07010055000000 Other creditors and other payables 07010056000000 Total other payables 07010057000000 Uncollected Value Added Tax Deferred taxes and PTU 07010058000000 Deferred ISR 07010059000000 Deferred PTU 07010060000000 Total deferred taxes and PTU 07010061000000 Deferred credits and advance collections 07010062000000 Total liabilities Equity Contributed capital 07010063000000 Share capital 07010064000000 Contributions for future capital increases formalized in shareholders' meeting 07010065000000 Share premium 07010066000000 Other contributed capital accounts 07010067000000 Total contributed capital Retained earnings 07010068000000 Capital reserves 07010069000000 Result from prior periods 07010070000000 Result from valuation of available-for-sale securities 07010071000000 Result from holding non-monetary assets (by valuation of fixed assets) 07010072000000 Other retained earnings accounts 07010073000000 Net profit

Friday, January 13, 2023 OFFICIAL GAZETTE 395 07010074000000 Net loss 07010075000000 Total retained earnings 07010076000000 Total equity 07010077000000 Total liabilities and equity Off-balance sheet accounts 07010078000000 Traveler's checks on consignment 07010079000000 Transits in transit 07010080000000 Contingent assets and liabilities 07010081000000 Currencies to be delivered by deferred sales 07010082000000 Currencies to be received by deferred purchases 07010083000000 Currency position 07010084000000 Collateral received by the entity 07010085000000 Collateral received and sold by the entity 07010086000000 Third-party account operations 07010087000000 Documents for collection (except good collection) 07010088000000 Other registration accounts 07010089000000 Total off-balance sheet accounts The attached notes are an integral part of this financial statement This appendix consists of 8 columns and is divided into two parts. Part I Index Concept Data to provide 2.- Income statement For the periods from January 1 to December 31, 2022 and 2021 Total 2022 Related parties 2022 (figures in pesos) Note: To fill out this appendix, it is necessary to first capture the information from appendix 5. 07020000000000 Result from foreign currency sales 07020001000000 Result from foreign currency valuation 07020002000000 Interest income Less: 07020003000000 Interest expenses Plus: minus: 07020004000000 Net monetary position result (financial margin) 07020005000000 Financial margin

396 OFFICIAL GAZETTE Friday, January 13, 2023 Plus: 07020006000000 Commissions and fees charged Less: 07020007000000 Commissions and fees paid Plus: minus: 07020008000000 Intermediation result 07020009000000 Other operating income (expenses) Less: 07020010000000 Administrative expenses 07020011000000 Operating profit 07020012000000 Operating loss Plus: minus: 07020013000000 Share in the result of unconsolidated subsidiaries and associates 07020014000000 Profit before income tax 07020015000000 Loss before income tax Less: 07020016000000 Current ISR 07020017000000 Deferred ISR 07020018000000 Others 07020019000000 Profit before discontinued operations 07020020000000 Loss before discontinued operations Plus: minus: 07020021000000 Discontinued operations 07020022000000 Net profit 07020023000000 Net loss The attached notes are an integral part of this financial statement Part II Data to provide Unrelated parties 2022 Total 2021 Related parties 2021 Unrelated parties 2021

Friday, January 13, 2023 OFFICIAL GAZETTE 397 This appendix consists of 14 columns and is divided into three parts. Part I Index Concept Data to provide 3.- Statement of changes in equity For the periods ended December 31, 2022 and 2021 Contributed capital: share capital Contributed capital: contributions for future capital increases formalized in shareholders' meeting (figures in pesos) 07030000000000 (beginning balances of equity) Movements inherent to shareholders' decisions 07030001000000 Share subscription 07030002000000 Capitalization of profits 07030003000000 Establishment of reserves 07030004000000 Transfer of net result to result of prior periods 07030005000000 Dividend payment 07030006000000 Others 07030007000000 Total Movements inherent to the recognition of comprehensive income 07030008000000 Net profit 07030009000000 Net loss 07030010000000 Result from valuation of available-for-sale securities 07030011000000 Result from holding non-monetary assets (by valuation of fixed assets) 07030012000000 Others 07030013000000 Total 07030014000000 (balance at December 31, 2021) Movements inherent to shareholders' decisions 07030015000000 Share subscription 07030016000000 Capitalization of profits 07030017000000 Establishment of reserves

398 OFFICIAL GAZETTE Friday, January 13, 2023 07030018000000 Transfer of net result to result of prior periods 07030019000000 Dividend payment 07030020000000 Others 07030021000000 Total Movements inherent to the recognition of comprehensive income 07030022000000 Net profit 07030023000000 Net loss 07030024000000 Result from valuation of available-for-sale securities 07030025000000 Result from holding non-monetary assets (by valuation of fixed assets) 07030026000000 Others 07030027000000 Total 07030028000000 (balance at December 31, 2022) The attached notes are an integral part of this financial statement Part II Data to provide Contributed capital: share premium Contributed capital: other contributed capital accounts Retained earnings: capital reserves Retained earnings: result of prior periods Retained earnings: result from valuation of available-for-sale securities Part III Data to provide Retained earnings: result from holding non-monetary assets (by valuation of fixed assets) Retained earnings: other retained earnings accounts Retained earnings: net profit Retained earnings: net loss Total equity Index Concept Data to provide 4.- Statement of cash flows For the periods ended December 31, 2022 and 2021 2022 2021 (figures in pesos) 07040000000000 Net profit 07040001000000 Net loss

Friday, January 13, 2023 OFFICIAL GAZETTE 399 Adjustments for items that do not involve cash flow: 07040002000000 Impairment losses or reversal of impairment effects associated with investment activities 07040003000000 Depreciation of buildings, furniture and equipment 07040004000000 Amortization of intangible assets 07040005000000 Provisions 07040006000000 Current and deferred income taxes 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 and other organism loans 07040017000000 Change in shareholder loans 07040018000000 Change in sold collateral 07040019000000 Change in other operating liabilities 07040020000000 Collections of income taxes (refunds) 07040021000000 Payments of income taxes 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 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 share issuance 07040038000000 Payments for share capital repayments 07040039000000 Cash dividend payments

400 OFFICIAL GAZETTE Friday, January 13, 2023 07040040000000 Payments associated with the 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, the final balance and cash flows 07040045000000 Effect of variations in the exchange rate of cash and cash equivalents held or payable 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 Concept 4.1.- Notes to the financial statements This appendix consists of 12 columns and is divided into three parts. Part I Index Concept Data to provide 5.- Comparative analysis of income statement accounts For the periods ended December 31, 2022 and 2021 2022 2021 (figures in pesos) Result from foreign currency sales 07050000000000 By foreign currency sales 07050001000000 By minted fine metals 07050002000000 Others

Friday, January 13, 2023 OFFICIAL GAZETTE 401 07050003000000 Increase from updating the result from foreign currency sales 07050004000000 Total result from foreign currency sales Result from foreign currency valuation 07050005000000 By foreign currency valuation 07050006000000 By minted fine metals valuation 07050007000000 Others 07050008000000 Increase from updating the result from foreign currency valuation 07050009000000 Total result from foreign currency valuation Interest income Interest on availability 07050010000000 Banks 07050011000000 Restricted availability or given as collateral 07050012000000 Others 07050013000000 Total interest on availability Interest and yields in favor from investments in securities 07050014000000 By securities for trading 07050015000000 By available-for-sale securities 07050016000000 By held-to-maturity securities 07050017000000 Others 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 revaluation 07050022000000 Profit from revaluation changes 07050023000000 Revaluation of indexed instruments 07050024000000 Revaluation of UDIs 07050025000000 Others 07050026000000 Total profit from revaluation 07050027000000 Increase from updating interest income 07050028000000 Total interest income

402 OFFICIAL GAZETTE Friday, January 13, 2023 Interest expenses 07050029000000 Premiums and interest payable in repo operations 07050030000000 Premiums and interest payable in securities lending 07050031000000 Interest on bank and other organism loans 07050032000000 Interest on shareholder loans Loss from revaluation 07050033000000 Loss from revaluation changes 07050034000000 Revaluation of indexed instruments 07050035000000 Revaluation of UDIs 07050036000000 Others 07050037000000 Total loss from revaluation 07050038000000 Others 07050039000000 Increase from updating interest expenses 07050040000000 Total interest expenses Net monetary position result (financial margin) 07050041000000 Result from monetary position from positions generating financial margin (debtor balance) 07050042000000 Result from monetary position from positions generating financial margin (creditor balance) 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

Friday, January 13, 2023 OFFICIAL GAZETTE 403 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 revaluation 07050057000000 Securities for trading 07050058000000 Sold collateral 07050059000000 Others 07050060000000 Total result from fair value revaluation Impairment loss or reversal of impairment effect of securities 07050061000000 Available-for-sale securities 07050062000000 Held-to-maturity securities 07050063000000 Others 07050064000000 Total impairment loss or reversal of impairment effect of securities Result from securities sales 07050065000000 Securities for trading 07050066000000 Available-for-sale securities 07050067000000 Held-to-maturity securities 07050068000000 Others 07050069000000 Total result from securities sales Transaction costs 07050070000000 By 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 intermediation result

404 OFFICIAL GAZETTE Friday, January 13, 2023 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 uncollectibility 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 07050089000000 Donations 07050090000000 Loss from asset adjudication 07050091000000 Result from sale of adjudicated assets 07050092000000 Result from valuation of adjudicated assets Impairment loss or reversal of impairment effect 07050093000000 Of real estate 07050094000000 Of commercial credit 07050095000000 Of other permanent investments valued at cost 07050096000000 Of other long-term assets 07050097000000 Of other assets 07050098000000 Total impairment loss or reversal of impairment effect 07050099000000 Interest payable on financing for asset acquisition 07050100000000 Profit from sale of buildings, furniture and equipment 07050101000000 Loss from sale of buildings, furniture and equipment

Friday, January 13, 2023 OFFICIAL GAZETTE 405 07050102000000 Cancellation of the estimate for uncollectibility 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 Monetary position result originated by items not related to the financial margin 07050107000000 Result from revaluation of items not related to the financial margin 07050108000000 Increase from updating other operating income (expenses) 07050109000000 Total other operating income (expenses) Administrative expenses Short-term direct benefits Net period cost derived from employee benefits 07050110000000 Long-term direct benefits Post-employment benefits 07050111000000 Pensions 07050112000000 Seniority premium 07050113000000 Other post-employment benefits 07050114000000 Total post-employment benefits Termination benefits 07050115000000 Termination benefits for reasons other than restructuring 07050116000000 Termination benefits due to restructuring 07050117000000 Total termination benefits 07050118000000 Total net period cost derived from employee benefits Employee profit sharing 07050119000000 Employee profit sharing incurred 07050120000000 Deferred employee profit sharing 07050121000000 Estimate for non-recoverable deferred employee profit sharing 07050122000000 Total employee profit sharing

406 DIARIO OFICIAL Viernes 13 de enero de 2023 07050124000000 Wages, salaries and benefits to workers with disabilities and/or elderly persons 07050125000000 Professional fees 07050126000000 Rents 07050127000000 Promotion and advertising expenses 07050128000000 Taxes and various duties 07050129000000 Non-deductible expenses 07050130000000 Technology expenses 07050131000000 Depreciations 07050132000000 Amortizations 07050133000000 Freight and handling paid to individuals 07050134000000 Freight and handling paid to corporations 07050135000000 Loss from uncollectible credits 07050136000000 Restaurant consumption 07050137000000 Loss from derivative financial operations 07050138000000 Deduction for food aid for workers 07050139000000 Use or temporary enjoyment of automobiles with rechargeable electric battery propulsion and electric automobiles with internal combustion engine or hydrogen-powered 07050140000000 Deductible amount of payments made for the use or temporary enjoyment of automobiles 07050141000000 Other administrative expenses 07050142000000 Increase from updating administrative expenses 07050143000000 Total administrative expenses Part II Data to provide Related parties 2022 Unrelated parties 2022 Related parties 2021 Unrelated parties 2021 Part III Data to provide Accumulable or deductible for Income Tax 2022 Accumulable or deductible for Income Tax 2021 Non-accumulable or not subject to Income Tax (income) Non-deductible (expenses) for Income Tax 2022 Non-accumulable or not subject to Income Tax (income) Non-deductible (expenses) for Income Tax 2021 This annex consists of 8 columns and is divided into two parts. Part I Index Concept Data to provide 6.- List of contributions payable by the taxpayer as a direct subject or in their capacity as withholding agent For the year ended December 31, 2022 Taxable base Rate, tariff or quota (amounts 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 year

Viernes 13 de enero de 2023 DIARIO OFICIAL 407 07060003000000 Amount pending applied in the year, from the tax incentive for research and technological development projects authorized in previous years 07060004000000 Amount pending applied in the year, from the tax incentive for investment projects in national cinematographic production of previous years 07060005000000 Amount pending applied in the year, from the tax incentive for investment projects in the arts of previous years 07060006000000 Incentive for investment projects in national cinematographic production 07060007000000 Incentive for investment projects in the arts 07060008000000 Expenses and investments for "research and technological development projects", applied in the 2022 year 07060009000000 Expenses and investments for "research and technological development projects", applied in the 2021 year 07060010000000 Expenses and investments for "research and technological development projects", applied in the 2020 year 07060011000000 Expenses and investments for "research and technological development projects", applied in the 2019 year 07060012000000 Expenses and investments for "research and technological development projects", applied in the 2018 year 07060013000000 Expenses and investments for "research and technological development projects", applied in the 2017 year 07060014000000 Expenses and investments for "research and technological development projects", applied in the 2016 year 07060015000000 Expenses and investments for "research and technological development projects", applied in the 2015 year 07060016000000 Expenses and investments for "research and technological development projects", applied in the 2014 year 07060017000000 Amount pending to be applied for "research and technological development projects" 07060018000000 Incentive for investment in projects and programs for high-performance sports 07060019000000 Amount pending to be applied for investment in projects and programs for high-performance sports 07060020000000 Income obtained from government support 07060021000000 Amount pending to be applied from the incentive for investment in fixed feeding equipment for electric vehicles 07060022000000 Amount of the tax incentive for biodiesel and its mixtures 07060023000000 Other incentives 07060024000000 Total incentives 07060025000000 Provisional payments made to the federation 07060026000000 Income Tax withheld from the taxpayer 07060027000000 Creditable Income Tax paid abroad 07060028000000 Creditable Income Tax for distributed dividends or profits 07060029000000 Other amounts payable 07060030000000 Other amounts receivable 07060031000000 Difference payable 07060032000000 Difference receivable 07060033000000 Income Tax payable for the year 07060034000000 Tax incentive in matters 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 2022 year 07060035000000 Tax incentive in matters 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 2022 year 07060036000000 Income Tax paid in annual, normal and complementary declarations

408 DIARIO OFICIAL Viernes 13 de enero de 2023 07060037000000 Difference payable for the year 07060038000000 Income Tax paid in excess applied against the IETU 07060039000000 Balance receivable for the year Other data 07060040000000 Income Tax on income subject to preferential tax regimes 07060041000000 Income Tax on distributed dividends not originating from CUFIN nor from CUFINRE 07060042000000 Income Tax on distributed dividends originating from CUFINRE Value Added Tax (VAT) 07060043000000 Value of acts or activities taxed at the 16% rate 07060044000000 Value of acts or activities taxed at the 0% rate 07060045000000 Sum of the value of acts or activities taxed 07060046000000 Value of acts or activities for which there is no obligation to pay (exempt) 07060047000000 Total value of acts or activities 07060048000000 Value of acts or activities not subject 07060049000000 Sum of VAT incurred for the months of the year 07060050000000 Sum of creditable VAT for the months of the year excluding balances receivable 07060051000000 Tax incentive in matters 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 2022 year 07060052000000 Tax incentive in matters 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 2022 year 07060053000000 Sum of compensations applied to VAT from other federal contributions in the months of the year 07060054000000 Sum of credits of VAT balances receivable 07060055000000 Sum of VAT returned in the months of the year 07060056000000 Credit of VAT for investments or expenses in pre-operational periods (articles 5, fraction VI and 5-B, second paragraph of the LIVA) 07060057000000 Increase of VAT for investments or expenses in pre-operational periods (articles 5, fraction VI and 5-B, second paragraph of the LIVA) 07060058000000 Refund of VAT for investments or expenses in pre-operational periods (articles 5, fraction VI and 5-B, second paragraph of the LIVA) 07060059000000 Amount of information technology services provided abroad considered as exported and subject to the 0% VAT rate (article 29, fraction IV, inciso i) of the LIVA)

Viernes 13 de enero de 2023 DIARIO OFICIAL 409 Special Tax on Production and Services (IEPS) 07060060000000 Value of acts or activities taxed at the 30% rate (gambling and lotteries) 07060061000000 Sum of IEPS incurred for the months of the year 07060062000000 Sum of compensations applied to IEPS from other federal contributions in the months of the year 07060063000000 Biodiesel and its mixtures referred to in fraction I of section a, of article 16 of the LIF 2022 07060064000000 Biodiesel and its mixtures referred to in fraction IV of section a, of article 16 of the LIF 2022 Tax on Foreign Trade 07060065000000 General import tax 07060066000000 General export tax 07060067000000 Total taxes on foreign trade Social security contributions 07060068000000 Worker-employer quotas to IMSS 07060069000000 Contributions to infonavit 07060070000000 Contributions to retirement insurance Rights for services provided 07060071000000 National Banking and Securities Commission (CNBV) 07060072000000 The National Institute of Migration (INM).- visitor without permission to perform remunerated activities (article 8, fraction I of the Federal Rights Law) 07060073000000 The National Institute of Migration (INM).- migratory services (article 12 of the Federal Rights Law) 07060074000000 Others specify concept Contributions from which it is withholding agent: Income Tax (ISR) For payments to residents in the country 07060075000000 For salaries 07060076000000 Professional fees at 35% art 96 LISR 07060077000000 Prizes 07060078000000 Professional fees at 10% 07060079000000 Leasing at 10% 07060080000000 Alienation of other goods at 20% 07060081000000 Interest at 0.08%, on the amount of capital 07060082000000 Interest at 20% 07060083000000 Commissions 07060084000000 Interest and exchange gain at 35% 07060085000000 For dividends at 10% 07060086000000 Others 07060087000000 Total ISR withheld from residents in the country

410 DIARIO OFICIAL Viernes 13 de enero de 2023 For payments to residents abroad 07060088000000 Salaries at 15% 07060089000000 Salaries at 30% 07060090000000 Pensions, annuities and other concepts at 15% 07060091000000 Pensions, annuities and other concepts at 30% 07060092000000 Professional fees at 25% 07060093000000 Royalties at 5% 07060094000000 Royalties at 10% 07060095000000 Royalties at 25% 07060096000000 Royalties at 35% 07060097000000 Technical assistance 07060098000000 Mediations 07060099000000 Real estate leasing 07060100000000 Movable property leasing at 25% 07060101000000 Exchange of public debt for capital 07060102000000 Financial leasing 07060103000000 Prizes 07060104000000 Tourism service of timesharing 07060105000000 Interest at 4.9% 07060106000000 Interest at 10% 07060107000000 Interest at 15% 07060108000000 Interest at 21% 07060109000000 Interest at 35% 07060110000000 Alienation of real estate 07060111000000 Alienation of shares 07060112000000 Capital derivative financial operations 07060113000000 Debt derivative financial operations 07060114000000 Construction of work, installation, maintenance or assembly on real estate 07060115000000 Charter party contract 07060116000000 Public, artistic and sporting shows 07060117000000 For dividends at 10% 07060118000000 Others 07060119000000 Total ISR withheld from residents abroad Value Added Tax (VAT) 07060120000000 Independent personal services provided by individuals 07060121000000 Use or temporary enjoyment of goods provided or granted by individuals 07060122000000 Land freight transport services provided by individuals or corporations 07060123000000 Services provided by commission agents individuals 07060124000000 Acquisition, or use or temporary enjoyment of tangible goods, that are alienated or granted by residents abroad without permanent establishment in the country 07060125000000 Others 07060126000000 Total VAT withheld Other withheld contributions 07060127000000 Special Tax on Production and Services withheld 07060128000000 Others

Viernes 13 de enero de 2023 DIARIO OFICIAL 411 Compensations made and refunds obtained Compensations made during the year of balances receivable originating from: At historical value of: 07060129000000 Value Added Tax 07060130000000 Income Tax 07060131000000 Other federal contributions At updated value of: 07060132000000 Value Added Tax 07060133000000 Income Tax 07060134000000 Other federal contributions Compensations made during the year applied to: 07060135000000 Own Value Added Tax originating from Own Value Added Tax 07060136000000 Own Income Tax originating from Own Income Tax 07060137000000 Other federal contributions Refunds obtained in the year 07060138000000 Other federal contributions From: 07060139000000 Value Added Tax 07060140000000 Income Tax 07060141000000 Other federal contributions Part II Data to provide Contribution determined by audit payable or receivable Contribution payable or balance receivable determined by the taxpayer Difference Differences not investigated by audit 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, 2022 Amount corresponding to the fiscal year audited Amount originating from previous years (amounts in pesos) Income Tax incurred as a direct subject 07070000000000 Determined by the taxpayer (of the year) 07070001000000 Difference determined by the taxpayer (of the audited year)

412 DIARIO OFICIAL Viernes 13 de enero de 2023 Provisional and/or definitive payments determined by the taxpayer for concept of: Income Tax provisional payments own 07070002000000 Corresponding to the month of: Income Tax for salaries and in general for the provision of a personal service subordinate in its capacity as withholding agent 07070003000000 Corresponding to the month of: Income Tax for payment of professional 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: Income Tax for payment of interests 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 a direct subject 07070008000000 Corresponding to the month of: Income Tax preferential tax regimes as a direct subject 07070009000000 Corresponding to the year of: Income Tax for payments to abroad in its capacity as withholding agent 07070010000000 Corresponding to the month of: Corporate Single Rate Tax incurred as a direct subject 07070011000000 Corresponding to the year of: (specify the year)

Viernes 13 de enero de 2023 DIARIO OFICIAL 413 Tax on Cash Deposits as collector (of previous years) 07070012000000 Corresponding to the year of: Information determined by the contributor: Tax on Assets as a direct subject 07070013000000 Corresponding to the year of: (specify the year) Value Added Tax incurred as a direct subject 07070014000000 Corresponding to the month of: Value Added Tax in its capacity as withholding agent 07070015000000 Corresponding to the month of: Special Tax on Production and Services incurred as a direct subject 07070016000000 Corresponding to the month of: Special Tax on Production and Services in its capacity as withholding agent 07070017000000 Corresponding to the month of: Tax on New Cars 07070018000000 Corresponding to the month of: Contributions to the Mexican Institute of Social Security 07070019000000 Corresponding to the month of: Contributions to the National Fund for Workers' Housing 07070020000000 Corresponding to the bimester of: Contributions to retirement insurance 07070021000000 Corresponding to the bimester of: Local Taxes 07070022000000 Corresponding to the month of:

414 DIARIO OFICIAL Viernes 13 de enero de 2023 Payroll Tax 07070023000000 Corresponding to the month of: Rights for services provided 07070024000000 The National Banking and Securities Commission (CNBV), corresponding to the month of: 07070025000000 The National Institute of Migration (INM).- visitor without permission to perform activities remunerated (article 8, fraction I of the Law Federal of Rights) 07070026000000 The National Institute of Migration (INM).

migratory services (article 12 of the Law Federal of Rights) 07070027000000 Others specify concept and period to which it corresponds: Other contributions 07070028000000 Specify concept and period to which it corresponds: Differences not considered by the contributor in the fiscal year audited: 07070029000000 Difference determined by audit not considered by the contributor (of the audited year) Income Tax provisional payments 07070030000000 Corresponding to the month of: Income Tax withholdings to residents in Mexico 07070031000000 Corresponding to the month of: Income Tax withholdings to residents abroad 07070032000000 Corresponding to the month of: Income Tax on dividends 07070033000000 Corresponding to the month of: Income Tax preferential tax regimes as a direct subject 07070034000000 Corresponding to the year Value Added Tax as a direct subject 07070035000000 Corresponding to the month of:

Viernes 13 de enero de 2023 DIARIO OFICIAL 415 Value Added Tax in its capacity as withholding agent 07070036000000 Corresponding to the month of: Special Tax on Production and Services as a direct subject 07070037000000 Corresponding to the month of: Special Tax on Production and Services in its capacity as withholding agent 07070038000000 Corresponding to the month of: Tax on New Cars 07070039000000 Corresponding to the month of: Contributions to the Mexican Institute of Social Security 07070040000000 Corresponding to the month of: Contributions to the National Fund for Workers' Housing 07070041000000 Corresponding to the bimester of: Contributions to retirement insurance 07070042000000 Corresponding to the bimester of: Local Taxes 07070043000000 Corresponding to the month of: Rights 07070044000000 Corresponding to the right Other contributions 07070045000000 Specify concept and period to which it corresponds: 07070046000000 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 of the free writing): number of folio Payment in installments (data of the Free Writing): date of presentation Payment in installments (data of the Free Writing): receiving administration Authorization letter for payment in installments: number Authorization letter for payment in installments: date

416 DIARIO OFICIAL Viernes 13 de enero de 2023 Index Concept Data to provide 8.- Reconciliation between the accounting and fiscal result for purposes of Income Tax For the year ended December 31, 2022 2022 2021 (amounts 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 Non-accounting fiscal deductions Minus: 07080010000000 Non-fiscal accounting income 07080011000000 Fiscal loss before loss in alienation of shares 07080012000000 Fiscal profit before loss in alienation of shares 07080013000000 Loss in alienation of shares 07080014000000 Fiscal loss before PTU paid in the year 07080015000000 Fiscal profit before PTU paid in the year Plus or minus: 07080016000000 PTU paid in the year 07080017000000 Fiscal loss of the year 07080018000000 Fiscal profit of the year 07080019000000 Additional deduction for the promotion of first employment of the year (article ninth fraction XXXVII of the transitory provisions of the LISR for 2014) 07080020000000 Amortization of losses from previous years 07080021000000 Fiscal result

Friday, January 13, 2023 OFFICIAL GAZETTE 417 Non-accountable taxable income 07080022000000 Annual inflation adjustment accumulated 07080023000000 Fiscal gain on disposal of real estate 07080024000000 Fiscal gain on capital refund 07080025000000 Fiscal gain on disposal of shares and/or intangibles 07080026000000 Fiscal gain on disposal of furniture and equipment 07080027000000 Late interest actually collected 07080028000000 Customer advances 07080029000000 Fiscal exchange gain 07080030000000 Fiscal gain on disposal of adjudicated assets 07080031000000 Fiscal gain in trusts 07080032000000 Transfer pricing adjustment 07080033000000 Result from settlement of cash derivative operations 07080034000000 Result from settlement of in-kind derivative operations 07080035000000 Result from foreign exchange purchase and sale 07080036000000 Other non-accountable taxable income 07080037000000 Total Non-deductible accounting expenses 07080038000000 Corporate Income Tax (ISR) for legal entities 07080039000000 Profit sharing (PTU) 07080040000000 Client entertainment expenses 07080041000000 Donations 07080042000000 Fines, indemnities, and conventional penalties 07080043000000 Accounting depreciation 07080044000000 Vehicle expenses for use not indispensable for business purposes 07080045000000 Value Added Tax (VAT) 07080046000000 Accounting loss on disposal of real estate 07080047000000 Accounting loss on disposal of shares and/or intangibles 07080048000000 Fees and rents for natural persons unpaid at year-end 07080049000000 Non-deductible provision for write-down of assets 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 disposal of furniture and equipment 07080057000000 Various losses 07080058000000 Accounting amortization 07080059000000 Accounting exchange loss 07080060000000 Provisions 07080061000000 Accounting loss on disposal of adjudicated assets 07080062000000 Accounting loss in trusts 07080063000000 Accounting loss in joint ventures 07080064000000 Portion of payments that are exempt income for the worker 07080065000000 Non-deductible transactions with related parties 07080066000000 Other non-deductible accounting expenses 07080067000000 Total

418 OFFICIAL GAZETTE Friday, January 13, 2023 Non-deductible items are accounted for in: 07080068000000 Interest paid 07080069000000 Administrative expenses 07080070000000 Accrued ISR and PTU 07080071000000 Deferred ISR and PTU Accounting depreciation and amortization consists of: 07080072000000 Depreciation 07080073000000 Amortization Non-accountable tax deductions 07080074000000 Annual inflation adjustment deductible 07080075000000 Fiscal loss on disposal of shares and/or intangibles 07080076000000 Fiscal loss on disposal of real estate 07080077000000 Fiscal depreciation 07080078000000 Fiscal incentive for immediate deduction of investments 07080079000000 Charges to provisions 07080080000000 Charges to estimates 07080081000000 Fees, rents, and interest for natural persons that affected the previous year's result, paid in this year 07080082000000 Late interest actually paid 07080083000000 Loss on uncollectible credits 07080084000000 Fiscal loss on disposal of furniture and equipment 07080085000000 Fiscal amortization 07080086000000 Fiscal exchange loss 07080087000000 Fiscal loss on disposal of adjudicated assets 07080088000000 Fiscal losses in trusts 07080089000000 Additional deduction for donation of basic goods for human subsistence (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 salary amount (Article 1.5. Of the Decree published in the DOF on December 26, 2013 and Article 186 of the LISR) 07080091000000 Fiscal incentive for hiring persons with disabilities and/or elderly persons 07080092000000 Deduction of Withheld Income Tax for persons with disabilities and/or elderly persons 07080093000000 Transfer pricing adjustment 07080094000000 Net interest from previous years 07080095000000 Net interest of the current year 07080096000000 Other non-accountable tax deductions 07080097000000 Total Non-taxable accounting income 07080098000000 Income from dividends of residents in the country 07080099000000 Accounting gain on disposal of real estate 07080100000000 Accounting gain on disposal of shares and/or intangibles 07080101000000 Accounting exchange gain 07080102000000 Cancellation of provisions 07080103000000 Cancellation of estimates 07080104000000 Accrued late interest for the benefit, collected or not

Friday, January 13, 2023 OFFICIAL GAZETTE 419 07080105000000 Gain in subsidiary participation 07080106000000 Accumulated advance sales in the previous year and accrued in this one 07080107000000 Accounting gain in trusts 07080108000000 Accounting gain in joint ventures 07080109000000 Accounting gain on adjudicated assets 07080110000000 Accounting gain on disposal of furniture and equipment 07080111000000 Recovery of expenses considered non-deductible in previous years 07080112000000 Tax credits and their update 07080106000000 Credit portfolio recovery 07080107000000 Other non-taxable accounting income 07080108000000 Total non-taxable accounting income This annex consists of 16 columns and is divided into four parts. Part I Index Concept Data to provide 9.- Financial derivative operations For the year ended December 31, 2022 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 07D064000" of the general data annex Counterparty name 07090000000000 (specify) 07090001000000 Total Part II Data to provide Number of contracts entered into Concept of financial derivative operations (article 16-A CFF) Type of financial derivative operations (article 20 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 Gain by counterparty Loss by counterparty Net effect Proportion representing of taxable income and/or authorized deductions

420 OFFICIAL GAZETTE Friday, January 13, 2023 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, 2022 Tax identification number Country of fiscal residence of the entity Percentage of participation in the capital of the entity (figures in pesos) Note: Information from this annex is only captured when it has been noted in concept 07D065000 of the general data annex Name, denomination, or trade name of the foreign subsidiary, associate, or affiliate 07100000000000 (specify) 07100001000000 Total Name, denomination, or trade 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) for the year in the percentage of participation Value of the investment Date on which the capital contribution was made in its subsidiary

Friday, January 13, 2023 OFFICIAL GAZETTE 421 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, 2022 Tax identification number or RFC Country of residence For tax purposes (figures in pesos) Name, denomination, or trade name Of the partner or shareholder 07110000000000 (specify) 07110001000000 Total Part II Data to provide Percentage of partner or shareholder participation in the year Period of holding From To Amount of Contributions that are not Premium on Share subscription 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 premium on share subscription Method of payment (fund transfer, capitalization of credits or debts, etc.) 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, 2022 Tax identification number or RFC Type of operation In case that in the column "type of operation", any has been selected 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 07D029000 of the general data annex

422 OFFICIAL GAZETTE Friday, January 13, 2023 Income Tax Name or trade name of the related party Taxable income 07120000000000 (specify) 07120001000000 Total taxable income Authorized deductions 07120002000000 (specify) 07120003000000 Total authorized deductions Part II Data to provide Country of residence Value of the operation and/or investment for tax purposes (even with zero value) Method of transfer pricing applied The operation involves unique and valuable contributions (yes or no) in case affirmative indicate In the annex denominated additional information, of which unique and valuable contributions are concerned The operation is agreed upon as with independent parties in comparable operations (yes or no) Part III Data to provide Amount of adjustment Taxpayer's fiscal amount so that the operation is considered agreed upon as with independent parties in comparable operations The values of acts or activities for VAT were modified, or rather, of deductible VAT (deductions) as a consequence of a transfer pricing adjustment (rule 3.9.1.2. section B, of the RMF 2022) (yes or no) Indicate if you obtained benefit from the treaties to avoid double taxation (yes, no, n/a) Amount modified

Friday, January 13, 2023 OFFICIAL GAZETTE 423 Index Concept Data to provide 13.- Taxpayer information on transactions with related parties For the year ended December 31, 2022 (figures in pesos) Note: Information from this annex is only captured when it has been noted in concept 07D029000 of the general data annex Business knowledge, general information Which is/are the predominant activity/activities of the taxpayer: 07130000000000 Granting of temporary use or enjoyment of goods 07130001000000 Services 07130002000000 Other (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

424 OFFICIAL GAZETTE Friday, January 13, 2023 07130023000000 The taxpayer obtained an advance pricing agreement (APA) applied to the fiscal year 07130024000000 Letter number 07130025000000 Date of the letter 07130026000000 Indicate if an advance pricing agreement (APA) applied to the fiscal year is in process 07130027000000 Date of submission of the request 07130028000000 The taxpayer obtained any favorable resolution from the SAT that involves transactions with related parties 07130029000000 Letter number 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 (fraction X of article 76 of the LISR) 07130034000000 Date of submission (last submitted) 07130035000000 The taxpayer has documentary evidence demonstrating compliance with the provisions of 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 the provisions of article 76 fractions IX and XII of the LISR, or who advised on its drafting 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 matters in 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 Obligations regarding transfer pricing 07130045000000 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)

Friday, January 13, 2023 OFFICIAL GAZETTE 425 07130046000000 In case of discrepancy, specify: 07130047000000 The figures reported in the informational declaration (fraction X of article 76 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 the provisions of 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 of transfer pricing of the taxpayer, the related party resident in the foreign country was chosen as the examined party 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 where 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 upon as they would be with or among independent parties in comparable operations Note: in case that annex 12 presents information in the column "taxpayer's fiscal adjustment amount so that the operation is considered agreed upon as with independent parties in comparable operations" answer the following (non-accountable fiscal effects): 07130056000000 The amount of the increase to taxable income for purposes of the LISR 07130057000000 The amount of the increase to authorized deductions for purposes of the LISR, even by decreasing income 07130058000000 The amount decreased from authorized deductions for purposes of the LISR 07130059000000 Amount increased in declarations submitted for the fiscal year for taxes withheld on payments abroad, as a consequence of transfer pricing adjustments 07130060000000 Amount decreased in declarations submitted for the fiscal year for deductible 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 rather, of deductible IEPS (deductions) as a consequence of a transfer pricing adjustment (rule 3.9.1.2. section B, of the RMF 2022) 07130063000000 Indicate modified amount of acts or activities. (RMF) 07130064000000 Indicate modified amount of deductible IEPS. (RMF)

426 OFFICIAL GAZETTE Friday, January 13, 2023 07130065000000 Complied with the requirements established in the current RMF to consider a transfer pricing adjustment that increased its deductions deductible 07130066000000 In the case of voluntary adjustments, presented 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 in accordance with 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 denominated additional information with what documentation you have to prove that your deductions are not treated as 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 Pro-rata expenses 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 in the foreign country 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 2022 Gain and/or losses on disposal of shares 07130084000000 Obtained gain and/or fiscal loss upon carrying out an operation of disposal of shares with and among related parties

Friday, January 13, 2023 OFFICIAL GAZETTE 427 Note: if affirmative, indicate in the annex titled additional information the business reason for selling the shares 07130085000000 Indicate the value of the sale price of the sold share package 07130086000000 Indicate the proven acquisition cost of the sold share package 07130087000000 Name of the issuer 07130088000000 RFC or tax ID of the issuer 07130089000000 Indicate the issuer's book capital 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 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) 07130093000000 Date of submission to the tax authorities of the study on the determination of the sale price of the shares 07130094000000 Tax authority before which it was submitted 07130095000000 Mention the business reason for selling the shares 07130096000000 Mention whether you carried out the valuation of the sale made 07130097000000 The taxpayer has the supporting documentation for the valuation of the sale made In case of an affirmative response to the previous index, indicate the RFC and name of the appraiser: 07130098000000 Name of the appraiser 07130099000000 RFC Financial derivative operations with related parties 07130100000000 Accumulated income from financial derivative operations 07130101000000 Indicate the amount of the corresponding accumulation 07130102000000 Made deductions related to financial derivative operations 07130103000000 Indicate the amount of the corresponding deduction 07130104000000 Obtained losses in financial derivative operations with related parties in accordance with 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 in accordance with article 28 fraction XXVII of the LISR 07130109000000 Annual average balance of all of the taxpayer's debts that accrued interest payable, determined in accordance with article 28 fraction XXVII of the LISR 07130110000000 Book capital at the beginning of the fiscal year determined in accordance with article 28 fraction XXVII of the LISR 07130111000000 Book capital at the end of the fiscal year determined in accordance with article 28 fraction XXVII of the LISR 07130112000000 Average book capital 07130113000000 Average book capital for three

428 OFFICIAL GAZETTE Friday, January 13, 2023 07130114000000 Annual average balance of the taxpayer's debts incurred with related parties residing abroad, determined in accordance with article 28 fraction XXVII of the LISR 07130115000000 Non-deductible interest determined in accordance with article 28 fraction XXVII of the LISR 07130116000000 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 profit and reinvested net fiscal profit Corresponding adjustments 07130117000000 Made during the fiscal year (in the fiscal year itself subject to review or for the purposes of previous years) any adjustment in transfer pricing as a result of applying the provisions in the transfer pricing documentation of any related party residing abroad 07130118000000 In case of an affirmative response, 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 during the fiscal year (in the fiscal year itself subject to review or for the purposes of previous years) as a result of operations with related parties residing in countries with which Mexico has not concluded international treaties on tax matters and carried out by the authorities of said countries 07130123000000 In case of an affirmative response, 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 during the fiscal year (in the fiscal year itself subject to review or for the purposes of previous years) as a result of operations with related parties residing in countries with which Mexico has not concluded international treaties on tax matters and carried out by the authorities of said countries 07130128000000 In case of an affirmative response, 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 (2022) 07130132000000 Is obliged to present the information return provided for in fraction I (master file of related parties) 07130133000000 Is obliged to present the information return provided for in fraction II (local file of related parties) 07130134000000 Is obliged to present the information return provided for in fraction III (country by country) In case of an affirmative response in this last case, specify the obligation condition: 07130135000000 By being a multinational controlling legal person (fraction III, subsection a)) 07130136000000 By being designated (fraction III, subsection b)) Do you have knowledge that the multinational controlling legal person to which your company belongs is obliged to present directly or through a designated entity, the following information returns of related parties: 07130137000000 Obligation to present the master declaration 07130138000000 Obligation to present the country by country declaration

Friday, January 13, 2023 OFFICIAL GAZETTE 429 Annual information returns of related parties of 2021 presented in 2022 (article 76-A of the LISR) 07130139000000 Presented on time and in due form the information return of the master file of the multinational business group of the fiscal year 2021 07130140000000 Date of presentation (last presented) 07130141000000 Presented on time and in due form the information return of the local file of related parties of the fiscal year 2021 07130142000000 Date of preparation of the information and transfer pricing documentation associated with the declaration 07130143000000 Date of presentation (last presented) 07130144000000 Presented on time and in due form the country by country information return of the multinational business group of the fiscal year 2021 07130145000000 Date of presentation (last presented) Decree on tax incentives for the 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 Presented the information return for its operations with related parties (fraction X of article 76 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 07130152000000 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 07130153000000 Specify the number(s) of the criterion/criteria Decree on tax incentives for the 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 Presented the information return for its operations with related parties (fraction X of article 76 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

430 OFFICIAL GAZETTE Friday, January 13, 2023 Index Concept Data to provide 14.- Informative data For the fiscal year ended December 31, 2022 Amount (figures in pesos) Taxpayer informative data 07140000000000 Is authorized for notification through tax mailbox Taxpayer informative data as legal representative 07140001000000 Is a partner or shareholder of some taxpayers that 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 Workers' participation 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 Income Tax purposes 07140019000000 Profit coefficient to apply in the following fiscal year 07140020000000 Income from dividends of persons residing in the country 07140021000000 Income from dividends of persons residing abroad 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

Friday, January 13, 2023 OFFICIAL GAZETTE 431 07140025000000 Taxable income from the gain realized derived from capital reductions of societies residing abroad in which the taxpayer is a partner or shareholder 07140026000000 Taxable income from the gain realized derived from liquidation of societies residing 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 from CUFIN and CIFINRE 07140032000000 Dividends paid not 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 CUFIN balance determined in accordance with the fifth paragraph of article 77 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

432 OFFICIAL GAZETTE Friday, January 13, 2023 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 2022 07140055000000 Initial CUFIN balance updated Plus: 07140056000000 Fiscal result of the fiscal year Minus: 07140057000000 ISR (article 9 first paragraph LISR) 07140058000000 Non-deductible items, except provisions and reserves (article 28 fractions VIII and IX LISR) 07140059000000 Workers' participation in company profits paid in the fiscal year (article 9 fraction I LISR) 07140060000000 Effect of Income Tax paid abroad by payment of dividends to the taxpayer (article 77 fourth paragraph LISR) Equal: 07140061000000 Positive result 07140062000000 Negative result (difference referred to in article 77, fifth paragraph of the LISR) Plus: 07140063000000 Initial CUFIN balance updated Plus: 07140064000000 Dividends collected Minus: 07140065000000 Dividends paid Other concepts specify: 07140066000000 (specify) 07140067000000 (specify) 07140068000000 (specify) 07140069000000 (specify) 07140070000000 (specify) 07140071000000 Total CUFIN balance at the end of the current fiscal year updated for the fiscal years 2014 to 2022

Friday, January 13, 2023 OFFICIAL GAZETTE 433 07140072000000 Net fiscal profit account balance.- CUFIN northern border region of fiscal year 2022 07140073000000 Net fiscal profit account balance.- CUFIN southern border region of fiscal year 2022 Net fiscal profit account fiscal years 2001 to 2013 07140074000000 Initial CUFIN balance updated Plus: 07140075000000 Dividends collected Minus: 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 for the fiscal years 2001 to 2013 Net fiscal profit account fiscal years prior to 2000 07140084000000 Initial CUFIN balance updated Plus: 07140085000000 Dividends collected Minus: 07140086000000 Dividends paid Plus: 07140087000000 Inflation adjustment 07140088000000 Total CUFIN balance at the end of the fiscal year updated for the fiscal years prior to 2000 Reinvested net fiscal profit account 07140089000000 Initial CUFINRE balance updated 07140090000000 Dividends paid Plus: 07140091000000 Inflation adjustment 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

434 OFFICIAL GAZETTE Friday, January 13, 2023 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 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 intangible goods acquired 07140108000000 VAT charged by importation of the use or enjoyment of intangible goods 07140109000000 VAT charged by importation of services 07140110000000 VAT creditable by interest 07140111000000 VAT credited by the importation of intangible goods acquired 07140112000000 VAT credited by the importation of the use or enjoyment of intangible goods 07140113000000 VAT credited by the 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 acts or activities not subject 07140117000000 Value of exempt acts or activities Special Tax on Production and Services 07140118000000 IEPS paid at customs during the fiscal year Financial consolidation information 07140119000000 Is a controlling entity in terms of the financial information standard that applies to the taxpayer Note: in case of an affirmative response to the previous index, it must manifest information in the following two indices 07140120000000 Total consolidated sales or net income determined in accordance with the financial information standard that applies to the taxpayer 07140121000000 Has subsidiaries in terms of the financial information standard that applies to the taxpayer abroad, or permanent establishments residing or located in the abroad Decree on tax incentives for the northern border region Income Tax Exclusive income of the northern border region (articles second and third of the Decree) 07140122000000 Total income obtained by the taxpayer in the northern border region

Friday, January 13, 2023 OFFICIAL GAZETTE 435 Minus: 07140123000000 Income from sale of intangible goods in the northern border region Minus: 07140124000000 Income corresponding to digital commerce in the northern border region Minus: 07140125000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries in the 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 the 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 the same (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 In case of an affirmative response to the previous 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 07140130000000 Income corresponding to the branch, agency or any other establishment located in the northern border region Minus: 07140131000000 Income from sale of intangible goods in the northern border region Minus: 07140132000000 Income corresponding to digital commerce in the northern border region Minus: 07140133000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries in the 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 the 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

436 DIARIO OFICIAL Friday, January 13, 2023 Taxpayers who have their tax domicile in the northern border region, but have branches, agencies, or any other establishment outside of it (article five, second paragraph of the Decree) 07140137000000 Obtained income corresponding to the branch, agency, or any other establishment located outside the northern border region If the answer to the previous index is affirmative, 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 the 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 under the terms of the Federal Labor Law Equal: 07140142000000 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: 07140143000000 Total income obtained by the taxpayer Equal: 07140144000000 Proportion (expressed as a percentage) that represents the income of the tax domicile located in the northern border region, of the total income of the taxpayer obtained in the fiscal year Determination of the applicable tax credit 07140145000000 Income tax incurred in the fiscal year (concept "tax incurred in the fiscal year" from the annual return, section "determination of Income Tax") 07140146000000 Total income from 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 represents the income of the northern border region 07140149000000 Result obtained from the operation of multiplying the Income tax incurred in the fiscal year index 07140145000000 by the proportion that represents the income of the northern border region index 07140148000000 07140150000000 Applicable tax credit based on the previous index (first paragraph, article two of the Decree on tax incentives for the northern border region)

Friday, January 13, 2023 DIARIO OFICIAL 437 Decree on tax incentives for the southern border region Income Tax Exclusive income of the southern border region (articles two and three of the Decree) 07140151000000 Total income obtained by the taxpayer in the southern border region Less: 07140152000000 Income from the 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 under the terms of the Federal Labor Law Equal: 07140155000000 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: 07140156000000 Total income obtained by the taxpayer Equal: 07140157000000 Proportion (expressed as a percentage) that represents the total income of the southern border region, 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 the same (article four, first paragraph of the Decree) 07140158000000 Obtained income corresponding to the branch, agency, or any other establishment located in the southern border region If the answer to the previous index is affirmative, 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 Equal: 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 Equal: 07140165000000 Proportion (expressed as a percentage) that represents the income of the southern border region, of the total income of the taxpayer obtained in the fiscal year

438 DIARIO OFICIAL Friday, January 13, 2023 Taxpayers who have their tax domicile in the southern border region, but have branches, agencies, or any other establishment outside of it (article four, third paragraph of the Decree) 07140166000000 Obtained income corresponding to the branch, agency, or any other establishment located outside the southern border region If the answer to the previous index is affirmative, you must fill in the indices of the following block, understanding that they refer to the tax domicile located in the southern border region 07140167000000 Income corresponding to the tax 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 Equal: 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 Divided by: 07140172000000 Total income obtained by the taxpayer Equal: 07140173000000 Proportion (expressed as a percentage) that represents the income of the tax domicile located in the southern border region, 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 fiscal 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 Equal: 07140177000000 Proportion (expressed as a percentage) that represents the income of the southern border region 07140178000000 Result obtained from the operation of multiplying the Income tax incurred in the fiscal year index 07140174000000 by the proportion that represents the income of the southern border region index 07140177000000 07140179000000 Applicable tax credit based on the previous index (first paragraph, article two of the Decree on tax incentives for the southern border region)

Friday, January 13, 2023 DIARIO OFICIAL 439 Alienation of shares 07140180000000 Carried out 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 tax 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 alienation of shares If affirmative indicate: 07140192000000 If at the end of the fiscal year in question, the taxpayer has pending fiscal losses from alienation of shares to apply. 07140193000000 Total amount of losses from alienation of shares at the end of the fiscal year. 07140194000000 Amount of the loss from alienation of shares determined. 07140195000000 Indicate if at the end of the fiscal year in question, the taxpayer has pending amounts to credit for Income Tax paid abroad in accordance with article 5 of the Income Tax Law If affirmative indicate: 07140196000000 Pending amount to credit. 07140197000000 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 15.- Operations carried out with residents abroad For the fiscal year ended December 31, 2022 Tax identification number Type of operation (amounts in pesos) Note: Information from this annex is only captured when it has been noted in the concept "07D066000", from the general data annex Income Tax Name or corporate name Accrual income 07150000000000 (specify) 07150001000000 Total accrual income

440 DIARIO OFICIAL Friday, January 13, 2023 Authorized deductions 07150002000000 (specify) 07150003000000 Total authorized deductions Part II Data to provide If in the column "type of operation", you selected any of the concepts of "other income" or "other payments", specify concept Country of residence Mexico has a broad information exchange agreement with the country in the column above (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 withholding rate determined by audit ISR withheld paid Difference Applied the benefits of any treaty concluded by Mexico to avoid double taxation (yes or no) 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 of 2022 Opening balance at the start of the fiscal year Balance pending to deduct at the start of the fiscal year (amounts in pesos) Fixed assets 07160000000000 Constructions 07160001000000 Constructions in progress 07160002000000 Historical properties considered 07160003000000 Railways 07160004000000 Furniture and office equipment 07160005000000 Airplanes 07160006000000 Vessels 07160007000000 Transport equipment: automobiles 07160008000000 Transport equipment: automobiles with rechargeable electric battery propulsion and electric automobiles with internal combustion engine or hydrogen-powered

Friday, January 13, 2023 DIARIO OFICIAL 441 07160009000000 Transport equipment: conventional bicycles, bicycles and motorcycles with rechargeable electric battery propulsion 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 efficient electricity cogeneration systems 07160019000000 Machinery and equipment 07160020000000 Oil pipelines, gas pipelines, terminals, and tanks for hydrocarbon storage 07160021000000 Investments made for exploration, secondary and enhanced recovery, and non-capitalizable maintenance (applicable to hydrocarbon taxpayers) 07160022000000 Investments made for the development and exploitation of oil or gas natural deposits (applicable to taxpayers of hydrocarbons) 07160023000000 Investments made in infrastructure for storage and transport (applicable to hydrocarbon taxpayers) 07160024000000 Other fixed assets 07160025000000 Sum of fixed assets 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: Opening balance of acquisitions during the fiscal year Less: alienations 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

442 DIARIO OFICIAL Friday, January 13, 2023 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 of 2022 Tax identification number or RFC Outstanding balance of the loan at December 31 of 2021 (amounts in pesos) Note: Information from this annex is only captured when it has been noted in the concept 07D067000 from the general data annex Name, name or corporate name of the resident abroad Related parties 07170000000000 (specify) 07170001000000 Total related parties Unrelated parties 07170002000000 (specify) 07170003000000 Total unrelated parties Name, name 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 If in the column "type of financing" you selected the concept "other", specify concept: Were you the effective beneficiary of the interests (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

Friday, January 13, 2023 DIARIO OFICIAL 443 Part III Data to provide Type of currency Name 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 fiscal year Validity of the loan from Validity of the loan at Outstanding balance at December 31 of 2022 Frequency of due date of payment of interests Part V Data to provide If in the column "frequency of due date of payment of interests" you have selected the concept "other", specify concept: Guaranteed the loan (yes or no) Total amount of interests deducted in the fiscal year Destination of the capital borrowed Carried out placements abroad (yes or no) Number of office of authorization from the CNBV of 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 provide 18.- Integration of fiscal losses from previous years For the fiscal year ended December 31 of 2022 2022 2021 (amounts in pesos) Note: Information from this annex is only captured when it has been noted in the concept 07d034000, from the general data annex 07180000000000 The applied loss comes wholly or partially from a spin-off 07180001000000 Indicate the RFC of the spun-off company 07180002000000 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 indices above 07180003000000 Original amount of the fiscal loss 07180004000000 INPC of the last month of the fiscal year in which the fiscal loss was generated 07180005000000 INPC of the first month of the second half of the fiscal year in which the fiscal loss was generated 07180006000000 Update factor of the period 07180007000000 Updated fiscal loss for the fiscal year in which it was generated

444 DIARIO OFICIAL Friday, January 13, 2023 07180008000000 INPC of the last month of the first half of the fiscal year in which the fiscal loss is applied or updated 07180009000000 INPC of the month in which the fiscal loss was last updated 07180010000000 Update factor of the period 07180011000000 Updated fiscal loss in the fiscal year in which it is applied or updated Note: the concepts of indices 07180008000000 to 07180011000000 must be repeated to update the fiscal losses occurred from 2012 to 2021, or applied in the fiscal years of 2013 to 2022. 07180012000000 (amount of the decrease in the fiscal loss in the fiscal year) Note: the concept of index 07180012000000 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. 07180013000000 Amount of the pending fiscal loss to apply Part II Data to provide 2020 2019 2018 2017 2016 2015 2014 Part III Data to provide 2013 2012 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 of 2022 Tax identification number Country of tax residence (amounts in pesos) Note: Information from this annex is only captured when it has been noted in the concept 07D283000", from the general data annex Name or corporate name Income 07190000000000 (specify) 07190001000000 Total income Expenses 07190002000000 (specify) 07190003000000 Total expenses

Friday, January 13, 2023 DIARIO OFICIAL 445 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 tax residence Type of operation If in the column "type of operation", you 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 accrual income or taxable in the fiscal year Direct participation or average daily participation of the taxpayer in the fiscal year (percentage): Percentage Direct participation or average daily participation 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 Part IV Data to provide Is the accounting available to 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 fiscal year Data of the entity located in preferential tax regime: total of profits distributed in the fiscal year Data of the entity located in preferential tax regime: total amount of non-affected assets to the business activity Part V Data to provide Data of the entity located in preferential tax regime: total amount of assets affected to 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 for tax purposes, 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 for tax purposes, description of the object of the trust

446 DIARIO OFICIAL Friday, January 13, 2023 Part VI Data to provide Trust or entity or foreign legal figure transparent for tax purposes: validity of Trust or entity or foreign legal figure transparent for tax purposes: validity at Character with which it participates in the trust or in the entity or foreign legal figure transparent for tax purposes Indicate if you used a tax rate or exemption provided in any treaty that Mexico has concluded to avoid the double taxation Rate preferential by treaty Part VII Data to provide 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 interests Net of the fiscal year (article 28, fraction XXXII of the Income Tax Law) For the fiscal year ended December 31 of 2022 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 Income 07200000000000 (specify) 07200001000000 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 related parties Proportion of income Deduction limit of the taxpayer

Friday, January 13, 2023 OFFICIAL GAZETTE 447 Part III Data to be provided Total of accrued interest derived from debts (deductible amounts) Net interest pending to be deducted from previous exercises (applicable from the 2021 exercise) Total of accrued interest income Interest Net Part IV Data to be provided Tax profit (loss) Total of accrued interest derived from debts (deductible amounts) Total amount deducted from fixed assets Total amount deducted from delayed expenses Part V Data to be provided Total amount deducted from delayed charges Total amount deducted from expenditures made in pre-operational periods Adjusted tax profit Interest limit Part VI Data to be provided Non-deductible interest It falls under one of the exceptions established in article 28, section XXXII of the LISR (yes or no) 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 exercise 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 may be left blank, making the corresponding clarifications in the report on the review of the taxpayer's tax situation, since if this is 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 be provided Comments Fiscal diagnosis questionnaire (review by the public accountant for the exercise ended on December 31 of 2022 Audit procedures applied for the review of financial statements 07210000000000 Performed the evaluation of the taxpayer's internal control. 07210001000000 In case of affirmative answer 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 impact on its tax situation Note: in case of affirmative answer, describe the irregularities in the report on the review of the tax situation

448 OFFICIAL GAZETTE Friday, January 13, 2023 07210003000000 As a result of carrying out its work, proposed financial adjustments that affected the taxpayer's tax situation. 07210004000000 As a result of carrying out its work found differences in immaterial items that may have tax repercussions 07210005000000 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 result of carrying out its work, the taxpayer corrected by the date of submission of the fiscal opinion the following: 07210006000000 Items that the taxpayer improperly 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 case of negative answer, explain the reasons in the report on the review of the taxpayer's tax situation. 07210011000000 In case of having detected in its audit any irregularity indicated in indices 07210006000000 to 07210010000000, indicate if it revealed any qualification in the report on the review of the taxpayer's tax situation 07210012000000 In case of having answered affirmatively in the index 07210004000000, 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 that it retains in its working papers, answer if it ensured that the taxpayer complied with the following: 07210013000000 The taxpayer received advice from an expert in the direction in tax matters In case of affirmative answer, indicate: 07210014000000 Evaluated the competence, capacity and objectivity of the expert in tax matters from management 07210015000000 Obtained knowledge of the expert's work 07210016000000 Evaluated the adequacy of the expert's work 07210017000000 If the taxpayer obtained a written document Income Tax (ISR) Deductions (ISR) 07210018000000 In case that the taxpayer has not given compliance with what is provided in indices 07d161000 to 07d174000 of the fiscal diagnosis, it was proposed that the corresponding items be made non-deductible.

Friday, January 13, 2023 OFFICIAL GAZETTE 449 07210019000000 In case of affirmative answer, the taxpayer presented complementary declarations on account of this review. Specific deductions (ISR) 07210020000000 In case that the taxpayer has not given compliance with what is provided in indices 07d175000 to 07d190000 of the fiscal diagnosis, it was proposed that the items related to deductions be made non-deductible. 07210021000000 In case of affirmative answer, the taxpayer presented complementary declarations on account of this review. Multiple information declaration 07210022000000 Verified the information contained in the annex information on payments and withholdings of ISR, IVA and IEPS (ninth article of the transitional provisions of the LISR 2014, section X) 07210023000000 Verified the information contained in the annex information on residents abroad, regarding residents abroad (article ninth of the transitional provisions of the LISR 2014, section X) 07210024000000 Verified the information contained in the annex information on residents abroad (article 76, section VI, of the LISR) 07210025000000 Verified the information contained in the annex of income subject to preferential tax regimes (article 178, of the LISR) 07210026000000 Verified the information contained in the annex of operations carried out through trusts (article 76, section XIII, of the LISR) Preferential tax regimes 07210027000000 Verified the information contained in the annex of income subject to preferential tax regimes Value Added Tax Credit (IVA) 07210028000000 In case that the taxpayer has not given compliance with what is provided in index 07D299000 of the fiscal diagnosis, it proposed that the corrections corresponding in the credit be made. 07210029000000 In case of affirmative answer the taxpayer presented complementary declarations on account of this review. Index Concept Data to be provided Questionnaire on transfer pricing matters (review by the public accountant) for the exercise ended on december 31, 2022 According to its audit tests, the scope of the same and with the evidence it retains in its working papers, answer if it ensured that the taxpayer complied with the following:

450 OFFICIAL GAZETTE Friday, January 13, 2023 Insufficient capitalization (article 28 section XXVII of the LISR) 07220000000000 Verified if the taxpayer complied with what is provided by the article 28 section XXVII of the LISR 07220001000000 Detected any non-compliance with what is provided by article 28 section XXVII of the LISR 07220002000000 Amount of non-deductible interest due to insufficient capitalization In case of considering fiscal accounts for the calculation, indicate the amount of: 07220003000000 Capital contribution accounts 07220004000000 Net tax profit and net reinvested profit 07220005000000 In case of having observed that the answers of the taxpayer to indices 07130108000000 and/or 07130115000000, 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 07220006000000 In addition to having answered affirmatively the index 07220005000000, indicated any qualification in its opinion Supporting documentation for transfer prices (transfer pricing study) for operations with related parties residing abroad (article 76, section IX of the LISR) 07220007000000 Verified that the taxpayer formally complied with this tax obligation 07220008000000 In case of non-compliance by the taxpayer, it was considered as deductible the transactions with related parties that represented a cost or expense to it 07220009000000 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 07220010000000 In case of non-compliance by the taxpayer, mentioned such circumstance as a qualification in its opinion Verified that the supporting documentation for transfer prices for operations with related parties residing abroad (article 76, section IX of the LISR), included the following: Note: the questions referred to in indices 07220011000000 to 07220028000000 will only be answered when it has been answered yes in index 07130032000000 of annex 13 07220011000000 1) name, denomination or trade 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 that demonstrates the 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 operations with related parties and their amounts, for each related party and for each type of operation evaluated.

Friday, January 13, 2023 OFFICIAL GAZETTE 451 07220018000000 8) method applied in accordance with article 180 of the LISR for each type of operation evaluated. 07220019000000 9) information and documentation on operations or companies comparable for each type of operation evaluated. 07220020000000 10) it was identified in the accounting records that the totality of the operations with related parties residing abroad were duly recorded. 07220021000000 In case that any of the points previously referred to has not been complied with, indicate if it mentioned such circumstance in its report on the review of the tax situation. 07220022000000 In case that any of the points previously referred to has not been complied with, indicate if it mentioned such circumstance in its opinion. 07220023000000 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 case of a negative conclusion, indicate if it revealed any qualification in the report on the review of the taxpayer's tax situation 07220025000000 In case of a negative conclusion in the supporting documentation, indicate if it revealed any qualification in the opinion 07220026000000 In case that in the supporting documentation for transfer prices it suggested a transfer pricing adjustment that the taxpayer did not make, revealed any qualification in the report on the review of the taxpayer's tax situation 07220027000000 In case that the supporting documentation for transfer prices suggested a transfer pricing adjustment that the taxpayer did not make, revealed any qualification in the opinion 07220028000000 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 (article 76 section X of the LISR) 07220029000000 Verified the timely presentation of the information on the operations with related parties residing abroad, carried out during the immediate previous year (annex 9 DIM). 07220030000000 Verified if the figures reported in that declaration coincide with those manifested in the documentation referred to in article 76 section IX of the LISR (transfer pricing study) 07220031000000 Verified from a formal point of view the correct filling of the information on the 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 (article 76, section IX of the LISR). 07220032000000 In case of having observed errors in the filling, mentioned such circumstance as a qualification in its report on the review of the taxpayer's tax situation In case of negative answer, specify: 07220033000000 It considered the taxpayer as deductible the transactions with related parties that represented a cost or expense to it 07220034000000 In case of non-compliance, mentioned such circumstance as a qualification in its report on the review of the taxpayer's tax situation

452 OFFICIAL GAZETTE Friday, January 13, 2023 07220035000000 In case of non-compliance, mentioned such circumstance as a qualification in its opinion Annual information declarations of related parties (article 76-A section X of the LISR) of 2021 presented in 2022 07220036000000 Verified the timely and proper presentation of the information declaration of the master file of related parties of the multinational business group corresponding to the fiscal exercise of 2021 07220037000000 Verified the timely and proper presentation of the information declaration of local related parties corresponding to the fiscal exercise of 2021 07220038000000 Verified the timely and proper presentation of the information declaration of country by country of the multinational business group corresponding to the fiscal exercise of 2021 07220039000000 In case of having observed errors in the filling of the annual information declarations of related parties corresponding to the fiscal exercise of 2021, mentioned such circumstance as a qualification in its report on the review of the taxpayer's tax situation Compliance with the obligation regarding operations with related parties (article 76 section XII of the LISR) 07220040000000 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 07220041000000 In case of negative answer, it considered the taxpayer as deductible the transactions with related parties that represented a cost or expense to it 07220042000000 In case of a negative conclusion in the documentary evidence, indicate if it revealed any qualification in the report on the review of the taxpayer's tax situation 07220043000000 In case of a negative conclusion in the documentary evidence indicate if it revealed any qualification in its opinion 07220044000000 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 case of not having applied them, indicate if it revealed any qualification in the report on the review of the taxpayer's tax situation, or in its opinion Operations with national related parties reported 07220046000000 In case of having indicated yes in index 07d030000 of the "general data" annex, it verified that the information declaration for its operations with related parties residing abroad (section X of article 76 of the LISR, (annex 9 of the DIM) includes operations with related parties residing in national territory 07220047000000 In case of having indicated yes in index 07130151000000 of annex 13, it verified that the information declaration for its operations with related parties residing abroad (section X of article 76 of the LISR, (annex 9 of the DIM) includes operations with related parties residing in national territory

Friday, January 13, 2023 OFFICIAL GAZETTE 453 Transfer pricing adjustments 07220048000000 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 RMF 2022 were met Interest considered as dividends (article 11 of the LISR) 07220049000000 In case of having observed that the answers of the taxpayer to indices 07130067000000 and/or 07130068000000 of annex 13 were not correct and led to a tax non-compliance, indicated any qualification in its report on the review of the taxpayer's tax situation, or in its opinion Transfer pricing methodology (article 180 of the LISR) for transaction with related parties 07220050000000 Verified that in the supporting documentation for transfer prices, there is evidence that it attempted to apply in first instance the comparable uncontrolled price method (provided for in section I of article 180 of the LISR) for each one of its transactions with related parties that it validated in its transfer pricing studies 07220051000000 Observed any inconsistency of a formal nature, by the taxpayer in the answers to the information of the taxpayer regarding its operations with related parties 07220052000000 In case of affirmative answer, revealed any qualification in the report on the review of the taxpayer's tax situation, or in its opinion. D. Guide format for the presentation of the fiscal opinion of financial statements of non-bank financial intermediaries, applicable to credit unions, to general warehouse receipts, to financial lessors, to financial factoring companies, to multiple-object financial companies regulated, savings and credit entities popular in accordance with the Popular Savings and Credit Law and to other non-bank financial intermediaries, for the fiscal exercise of 2022. Index Concept Data to be provided Taxpayer identification data 10A000000 RFC 10A001000 Name (paternal surname, maternal surname, first name(s)), denomination or trade 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 Telephone: 10A009000 Email:

454 OFFICIAL GAZETTE Friday, January 13, 2023 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 exercise, which are accountingly registered and are backed by supporting documentation. 10A012000 Name of the taxpayer: 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 Telephone 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 by the public accountant who issued the opinion: I declare that the information provided by the cited taxpayer, consists in books, records, documents and declarations in the possession of the taxpayer itself, which I examined, as I state in the report of the independent auditor and in the report on the review of the taxpayer's tax situation that I attach. 10B017000 Name of the public accountant who issued the opinion: Legal representative identification data 10C000000 RFC: 10C001000 Name (paternal surname, maternal surname, first name(s)) 10C002000 National 10C003000 Foreigner: 10C004000 CURP:

Friday, January 13, 2023 OFFICIAL GAZETTE 455 Fiscal address: 10C005000 Federal entity: 10C006000 Borough or municipality: 10C007000 Neighborhood or locality: 10C008000 Postal code: 10C009000 Street, exterior and interior number: 10C010000 City or population: 10C011000 Telephone 10C012000 Email: 10C013000 Deed number 10C014000 Notary number 10C015000 Entity where the notary is located: 10C016000 Date of the power of attorney 10C017000 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 verifying documentation. 10C018000 Name of the legal representative: Index Concept Data to provide General Data 10D000000 Competent authority 10D001000 Headquarters to which the ADAF belongs 10D002000 Administration 10D003000 Opted to audit its financial statements based on taxable income (article 32-A CFF) 10D004000 Opted to audit its financial statements based on the value of its assets (article 32-A CFF) 10D005000 Opted to audit its financial statements based on the number of workers (article 32-A CFF) 10D006000 In case of a negative answer to all questions in indices 10d003000, 10d004000 and 10d005000 above, state the reason why the audit report is presented 10D007000 Type of company 10D008000 Is part of a partnership in participation 10D009000 Is part of a trust In case of an affirmative answer to the previous index, indicate the name or corporate name of the trust: 10D010000 Name or corporate name of the settlor 10D011000 Name or corporate name of the trustee 10D012000 Name or corporate name of the beneficiary (1) 10D013000 Name or corporate name of the beneficiary (2)

456 OFFICIAL GAZETTE Friday, January 13, 2023 10D014000 Name or corporate name of the beneficiary (3) 10D015000 First audit report 10D016000 It is a company specialized in investment in energy, electricity and infrastructure assets 10D017000 Type of special taxpayer 10D018000 Parent company 10D019000 Subsidiary company 10D020000 Cooperative society 10D021000 Start date of the current fiscal year 10D022000 End date of the current fiscal year 10D023000 Start date of the previous fiscal year 10D024000 End date of the previous fiscal year 10D025000 Select the costing system used for tax purposes: In case any costing system was selected, it will be as follows: 10D026000 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, must fill out from index 10050000000000 to 10050030000000 of annex 5) 10D027000 Cost of sales: uses the absorption costing system for tax purposes (estimated predetermined costs) (in case of affirmative, must fill out from index 1005000000000 to 10050030000000 of annex 5) 10D028000 Cost of sales: uses the absorption costing system for tax purposes and the standard cost valuation method for accounting purposes (in case of affirmative, must fill out from index 10050000000000 to 10050030000000 of annex 5) 10D029000 Cost of sales: uses a system different from the above (in case of affirmative, must fill out from index 10050031000000 to 10050040000000 of annex 5) 10D030000 Type of opinion Indicate the RFC of the individual(s) or legal entity(ies) that provided tax advice to the taxpayer, through a written opinion: 10D031000 RFC 1 10D032000 RFC 2 10D033000 RFC 3 10D034000 RFC 4 10D035000 RFC 5 Tax Effects 10D036000 Carried out operations with related parties 10D037000 If your answer was affirmative in index 10D036000 (must fill out annexes 13 and 14) 10D038000 Carried out operations with national related parties 10D039000 Carried out operations with foreign related parties 10D040000 It is a fiscally transparent foreign entity and/or a foreign legal figure

Friday, January 13, 2023 OFFICIAL GAZETTE 457 10D041000 In the fiscal year, it decreased pending tax losses from previous years referred to in fraction II of article 9 of the LISR (in case of affirmative, must fill out annex 19) Other aspects 10D042000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria of fiscal and customs provisions 10D043000 Specify the number(s) of criterion(ies) 10D044000 Obtained any resolution from the SAT or SHCP that affected its fiscal situation during the fiscal year In case of affirmative answer to the previous index, indicate the following 10D045000 It is: 10D046000 The requirements established in the resolution (authorization or consultation) were met 10D047000 Official document number 1 10D048000 Date of official document 1 10D049000 Official document number 2 10D050000 Date of official document 2 10D051000 Official document number 3 10D052000 Date of official document 3 10D053000 Obtained any favorable resolution from jurisdictional authorities that affected its fiscal situation during the fiscal year (includes PTU) In case of affirmative answer to the previous index, indicate the number and date of the resolution: 10D054000 Resolution number 1 10D055000 Date of resolution 1 10D056000 Resolution number 2 10D057000 Date of resolution 2 10D058000 Resolution number 3 10D059000 Date of resolution 3 10D060000 Has filed any means of defense against fiscal provisions In case of affirmative answer 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 10D061000 Date of submission of the multiple information return. (normal) 10D062000 Date of submission of the multiple information return. (last complementary) 10D063000 Is obliged to disclose reportable schemes for the fiscal year In case of affirmative answer to the previous index, indicate the following: Identification number granted by the SAT to the reportable scheme 10D064000 Identification number (field 1) 10D065000 Identification number (field 2) 10D066000 Identification number (field 3) 10D067000 Identification number (field 4) 10D068000 Identification number (field 5) 10D069000 Date of submission of the normal information return 10D070000 Date of submission of the information return (last complementary)

458 OFFICIAL GAZETTE Friday, January 13, 2023 Operations with residents abroad 10D071000 Entered into derivative financial operations that had tax effects during the fiscal year in the Income Tax (in case of affirmative, must fill out annex 10) 10D072000 Maintained permanent investments in subsidiaries, associates and affiliates during the fiscal year (in case of affirmative, must fill out annex 11) 10D073000 Carried out operations with residents abroad (in case of affirmative, must fill out annex 16) 10D074000 Obtained loans during the fiscal year (in case of affirmative, must fill out annex 18) Fiscal diagnosis of the taxpayer General fiscal aspects 10D075000 Has had changes in name or corporate name during the audited fiscal year 10D076000 In case of affirmative answer to the previous index, has the notices of change of name or corporate name before the federal taxpayer registry (article 29 fraction I of the RCFF), also specify the RFC and previous names 10D077000 (specify previous name) 10D078000 (specify previous name) 10D079000 (specify previous name) 10D080000 (specify previous name) 10D081000 (specify previous name) 10D082000 Has had changes in fiscal address during the audited fiscal year 10D083000 In case of affirmative answer to the previous index, has all notices of change of fiscal address (articles 29 fraction III of the RCFF) 10D084000 Has updated economic activities and obligations during the audited fiscal year 10D085000 In case of affirmative answer to the previous index, has all notices of update of economic activities and obligations (articles 29 fraction VII RCFF) 10D086000 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 (article 29 fraction VIII of the RCFF) 10D087000 During the fiscal year, notices of compensation of balances in favor were presented (article 23 CFF) 10D088000 Indicate if during the fiscal year its shareholders, shares or equivalent were sold by the taxpayer, if it complied with what is established in article 26 fraction XI of the CFF Note: in case of affirmative answer to the previous index, describe how it complied and with what documentation it accredits it, through the annex called additional information of the audit report 10D089000 Has shareholders resident in the country. 10D090000 In case of affirmative answer to the previous index, they are registered in the federal taxpayer registry (article 27 CFF) 10D091000 Has inventories in its accounting records. 10D092000 In case of affirmative, keeps control of inventories of merchandise, raw materials, work in progress and finished products as appropriate (article ISR 76 fraction XIV of the ISR Law)

Friday, January 13, 2023 OFFICIAL GAZETTE 459 10D093000 Indicate if it identified suppliers or clients with the definitive list issued by the SAT of presumably non-existent operations for the entire reviewed fiscal year 10D094000 Indicate if it verified that the operations with that client or supplier are not given fiscal effect in accordance with article 69-B of the CFF 10D095000 Has employees. In case of affirmative answer to the question in the previous index, indicate: 10D096000 Number of workers 10D097000 Total ISR withheld and paid on salaries 10D098000 Total ISR withheld and paid on assimilated to salaries 10D099000 Employment subsidy delivered in cash to workers during the fiscal year 10D100000 Total income from salaries and wages and assimilated concepts 10D101000 Total exempt income from salaries and wages 10D102000 Creates a reserve for pension or retirement funds for staff or makes changes to said fund (article 29 of the LISR and 65 of the RISR.) 10D103000 In case of negative answer to the question in index 10d095000, has 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) the personnel services (outsourcing) 10D104000 (specify name of outsourcing society) 10D105000 (specify name of outsourcing society) 10D106000 (specify name of outsourcing society) 10D107000 (specify name of outsourcing society) 10D108000 (specify name of outsourcing society) 10D109000 Obtained loss from the alienation of accounts and documents receivable during the fiscal year 10D110000 The accounts and documents receivable during the fiscal year were assigned as part of a restructuring or payment of dividends or profits 10D111000 Amount of VAT that originated said operation Electronic accounting 10D112000 Kept accounting in accordance with article 28 of the CFF, its regulations and with article 32 fraction I of the LIVA 10D113000 The supporting documentation of the records or entries is available at its fiscal address (article 28 fraction III of the CFF) Note: in case of negative answer to the previous index, indicate the address where it keeps the supporting documentation of the records or entries, through the annex called additional information of the audit report. For VAT purposes, indicate the following: 10D114000 Regarding commissionaires, it carried out the separation in its accounting and records of the operations carried out on its own account from those carried out on behalf of the principal (articles 32 fraction II of the LIVA and 35 of the RIVA) 10D115000 Issued and delivered fiscal receipts (articles 32 fraction III of the LIVA, 20 and 74 of the RIVA) 10D116000 Issued fiscal receipts for the withholding of the tax that is carried out in the cases provided for in article 1-A, (article 32 fraction V of the LIVA, as well as with the applicable rules of the RMF for 2022) 10D117000 Provided monthly and in a timely manner to the tax authorities, information about the persons to whom it withheld taxes (article 32 fraction V of the LIVA as well as with the applicable rules of the RMF for 2022)

460 OFFICIAL GAZETTE Friday, January 13, 2023 10D118000 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 its suppliers, breaking down the value of the acts or activities by the rate at which it transfers or was transferred the Value Added Tax, including activities for which it was not obliged to pay (article 32 fraction VIII of the LIVA, as well as with the applicable rules of the RMF for 2022) 10D119000 Amount of VAT withheld from it regarding the provision of services referred to in fraction IV of article 1-A of the LIVA Has the following updated books: 10D120000 Journal 10D121000 Ledger 10D122000 Minutes of meetings of partners or shareholders 10D123000 Partners or shareholders Income Tax (ISR) 10D124000 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. (article 24 of the LISR) 10D125000 The taxpayer participated in a restructuring in which an undue transmission of tax losses was generated (article 69-B bis of the CFF) 10D126000 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 10D127000 The taxpayer participated in an international restructuring by which it generated income subject to preferential tax regimes 10D128000 Recognized or reported said income Note. In case of negative, indicate the reason through the annex called additional information of the audit report 10D129000 The taxpayer changed the business model. It complied with the following tax obligations: 10D130000 Issue receipts for the activities carried out and keep the files (articles 76 fractions II and XVII of the LISR) 10D131000 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 withheld tax (article 76 fraction III of the LISR ) 10D132000 Keep a record of the operations carried out with securities issued in series (articles 76 fraction VIII of the LISR and 111 of the RISR). 10D133000 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 (article 76 fraction XI inciso a) of the LISR) 10D134000 Provide to the partners or shareholders to whom dividends were paid, a fiscal receipt indicating the amount, the ISR withheld, in which it is indicated if the dividends come from a specific account or record (article 76 fraction XI inciso b) of the LISR) 10D135000 Inform the tax authorities about loans, contributions for future capital increases or capital increases received in cash, in national or foreign currency, greater than $600,000 (articles 18, fraction XI and 76 fraction XVI of the LISR, as well as with the applicable rules of the RMF for 2022) 10D136000 Withhold and pay the additional ISR at the rate of 10% on distributed dividends or profits (article 140 paragraph second of the LISR) 10D137000 Obtained tax refunds from the authority that generated interest.

Friday, January 13, 2023 OFFICIAL GAZETTE 461 10D138000 In case of affirmative, it accumulated the income from interest paid by the tax authority. 10D139000 Submit on time and in the proper form the obligation provided for in fraction I, of article 55 of the LISR. 10D140000 Submit on time and in the proper form the obligation provided for in fraction II, of article 55 of the LISR. 10D141000 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. 10D142000 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 LISR, as provided in article 89 of that same regulation. (ISR) obtained income from 10D143000 Indicate if it alienated shares or intangibles during the fiscal year In case of affirmative answer to the previous index, indicate the following: 10D144000 Buyer name 1 10D145000 Is a related party 10D146000 Buyer name 2 10D147000 Is a related party 10D148000 Buyer name 3 10D149000 Is a related party 10D150000 Buyer name 4 10D151000 Is a related party 10D152000 Buyer name 5 10D153000 Is a related party 10D154000 Total income from sale of shares 10D155000 Total income from sale of intangibles 10D156000 Total average cost of alienated shares 10D157000 Total amount of the original adjusted investment 10D158000 Made withholding 10D159000 Amount of payment for the operation 10D160000 In case of having a tax loss in the alienation of shares, filed notice within ten days following the date of the operation 10D161000 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 10D162000 Deductible amount from derivative financial operations agreed outside recognized markets. Indicate the following as the issuer of the shares: 10D163000 Indicate if it transmitted monetary assets by more than 51% 10D164000 Indicate if it carried out a refund or reduction of shares 10D165000 Indicate if it refunded premium on share subscription 10D166000 Amount of refund or capital reduction carried out 10D167000 Income Tax derived from fraction I of article 78 10D168000 Income Tax derived from fraction II of article 78 10D169000 Indicate if it carried out a refund or reduction of shares derived from absorption of financial losses Deductions (ISR) It met the following fiscal requirements for its deductions: 10D170000 If applicable, when it has borrowed capital and grants loans to third parties, it has applied the cap established for its deduction (articles 27 fraction VII of the LISR and 38 of its RISR)

462 DIARIO OFICIAL Viernes 13 de enero de 2023 10D171000 In the case of fees or gratuities to administrators, trustees, board of directors, general managers or members of the board of directors, supervisory, advisory or of any other kind, the requirements subject to them were met (article 27 fraction IX of the LISR). 10D172000 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 that purpose, provided them directly and effectively carried out (article 27 fraction X of the LISR). 10D173000 In the case of the cost of acquisition or interest that derive from credits received, correspond to those of the market and when they have exceeded it had been considered as non-deductible the excess (article 27 fraction XIII of the LISR). 10D174000 In the case of per diems or travel expenses, it was verified that they had been fulfilled the requirements provided for in fraction V of article 28 of the LISR. 10D175000 In the case of granting the use or temporary enjoyment of automobiles and aircraft, complied with the requirements established for its deduction (article 28 fraction XIII of the LISR and 60 of the RISR) 10D176000 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, the requirements established for their deduction were met (article 28 fraction XVII of the LISR, as well as the applicable rules of the RMF for 2022) 10D177000 Various losses met all the deduction requirements established in article 27 of the LISR. 10D178000 It has a pension fund, retirement and seniority premiums. If affirmative: 10D179000 Indicate the total amount of the reserve for pension funds, retirement and seniority premiums, it is invested in accordance with what is established in article 29, fraction II, of the LISR in force in the reviewed exercise 10D180000 Indicate if it deducts the income from the investment of the funds destined to the reserves for the granting of pensions or retirement of personnel. 10D181000 Indicate if the reserve for the pension fund is included in the annual adjustment inflationary within the credits 10D182000 In the exercise it deducted uncollectible credits referred to in fraction V of article 25 of the LISR 10D183000 In the case of losses from uncollectible credits, it complies with the requirements that fraction XV, article 27 of the LISR points out 10D184000 In case that in the exercise it ceased to use the system of cost direct based on historical costs, considered for tax purposes as initial inventory of the exercise the value of the final inventory valued with the direct costing system based on historical costs (article 69 G, fraction II of the LISR regulations) 10D185000 It carried out financial derivative operations (article 20 LISR) If affirmative to the previous index, indicate the following: 10D186000 They were carried out for the purpose of: 10D187000 If affirmative, it accumulated income from operations financial derivatives 10D188000 Indicate the amount of the corresponding accumulation 10D189000 It made deductions related to financial derivative operations 10D190000 If affirmative, indicate the amount of the corresponding deduction 10D191000 It obtained losses in financial derivative operations with related parties in the terms of article 28 fraction XIX of the LISR 10D192000 If affirmative, indicate the corresponding amount Specific provisions (ISR) Multiple-object financial societies 10D193000 It is considered as a member of the financial system. (article 7, third paragraph of the Law).

Viernes 13 de enero de 2023 DIARIO OFICIAL 463 10D194000 It has a particular resolution of the Tax Administration Service, to be considered as a member of the financial system. (article 7, fourth paragraph of the Law). 10D195000 It applies the specific provisions established in the Income Tax Law, for taxpayers who are part of the financial system. Credit Unions 10D196000 Attending to the level of operation by which the union was authorized credit, this carried out exclusively the operations listed in the article 40 of the Credit Unions Law 10D197000 During the exercise 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 the article 40, fractions I and II of the Credit Unions Law General warehouses 10D198000 It raised inventory of goods on the date of end of the exercise (article 76 fraction IV of the Law). 10D199000 It deducted the amount constituted or increased in the exercise, prior to review of the National Banking and Securities Commission, the contingency reserve (article 47 of the Law). 10D200000 If at the end of the exercise, the decrease of the reserve contingency applicable to general warehouses, with respect to those constituted in the immediate previous exercise, the difference was considered as taxable income in the exercise (article 47 of the Law). 10D201000 In the capacity of having participated in some merger: 10D202000 Date on which the merger took effect If it is the merged party, it must note: 10D203000 Merging party: RFC 10D204000 Merging party: name or corporate name If it is the merging party, it must note: 10D205000 Merged 1: RFC 10D206000 Merged 1: name or corporate name 10D207000 Merged 2: RFC 10D208000 Merged 2: name or corporate name 10D209000 Merged 3: RFC 10D210000 Merged 3: name or corporate name 10D211000 Merged 4: RFC 10D212000 Merged 4: name or corporate name 10D213000 Merged 5: RFC 10D214000 Merged 5: name or corporate name 10D215000 Merged 6: RFC 10D216000 Merged 6: name or corporate name

464 DIARIO OFICIAL Viernes 13 de enero de 2023 10D217000 Merged 7: RFC 10D218000 Merged 7: name or corporate name 10D219000 Merged 8: RFC 10D220000 Merged 8: name or corporate name 10D221000 Merged 9: RFC 10D222000 Merged 9: name or corporate name 10D223000 Merged 10: RFC 10D224000 Merged 10: name 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 dictation: the RFC, name of the entity(ies) merged, date on which took effect the merger and the percentage of shareholding participation. 10D225000 In the capacity of having participated in some spin-off: 10D226000 Date on which the spin-off took effect 10D227000 It transmitted fiscal attributes such as fiscal losses, CUFIN, CUCA Part of the asset, liability and share capital corresponding, contributed by the spin-off and received by: 10D228000 Spin-off 1: RFC 10D229000 Asset value: 10D230000 Liability value: 10D231000 Share capital value: 10D232000 Spin-off 2: RFC 10D233000 Asset value: 10D234000 Liability value: 10D235000 Share capital value: 10D236000 Spin-off 3: RFC 10D237000 Asset value: 10D238000 Liability value: 10D239000 Share capital value: 10D240000 Spin-off 4: RFC 10D241000 Asset value: 10D242000 Liability value: 10D243000 Share capital value: 10D244000 Spin-off 5: RFC 10D245000 Asset value: 10D246000 Liability value: 10D247000 Share capital value: 10D248000 Spin-off 6: RFC 10D249000 Asset value: 10D250000 Liability value: 10D251000 Share capital value:

Viernes 13 de enero de 2023 DIARIO OFICIAL 465 10D252000 Spin-off 7: RFC 10D253000 Asset value: 10D254000 Liability value: 10D255000 Share capital value: 10D256000 Spin-off 8: RFC 10D257000 Asset value: 10D258000 Liability value: 10D259000 Share capital value: 10D260000 Spin-off 9: RFC 10D261000 Asset value: 10D262000 Liability value: 10D263000 Share capital value: 10D264000 Spin-off 10: RFC 10D265000 Asset value: 10D266000 Liability value: 10D267000 Share capital value: 10D268000 Spin-off: RFC 10D269000 Asset value: 10D270000 Liability value: 10D271000 Share capital value: In case of liquidation, indicate: 10D272000 Start date of the liquidation Indicate the name or corporate name and RFC of the liquidator: 10D273000 (liquidator 1 specify name corporate name or corporate name) 10D274000 (liquidator 2 specify name corporate name or corporate name) 10D275000 (liquidator 3 specify name corporate name or corporate name) 10D276000 It maintained investments through trusts for the acquisition or construction of real estate (fibers) 10D277000 If affirmative to the previous index, it complied with all the requirements provided for in articles 187 and 188 of the LISR 10D278000 It was part of a trust for the acquisition or construction of real estate (fiber) 10D279000 If affirmative to the previous index, it complied with all the requirements provided for in articles 187 and 188 of the LISR Credits 10D280000 It has the supporting documentation of the payment of the ISR paid in the foreign country that it credited 10D281000 It verified that the tax paid abroad and credited in the exercise, it effectively corresponds to an Income Tax for which it has right to its credit, in accordance with the general rules issued by the Tax Administration Service. 10D282000 The credited tax was paid directly by the taxpayer in the foreign country 10D283000 It complies with the requirements established in article 5 of the LISR to credit the ISR paid abroad 10D284000 Amount of ISR paid abroad derived from dividends or profits received from residents abroad

466 DIARIO OFICIAL Viernes 13 de enero de 2023 10D285000 Amount of ISR paid abroad from source of wealth in the foreign country 10D286000 Amount of non-creditable and non-deductible ISR in terms of article 5 of the LISR 10D287000 Regarding an Income Tax paid by societies residing abroad, consequence of a payment of dividends or profits distributed in favor of the taxpayer, it verified that they had been fulfilled with all and each of the requirements provided for in the applicable tax regulations for its credit. 10D288000 Indicate the country where the societies residing abroad paid the Income Tax that the taxpayer credits (1) 10D289000 Indicate the country where the societies residing abroad paid the Income Tax that the taxpayer credits (2) 10D290000 Indicate the country where the societies residing abroad paid the Income Tax that the taxpayer credits (3) 10D291000 It credits only the Income Tax paid abroad in the exercise 10D292000 Indicate if it credits a remainder of the Income Tax paid in the foreign country corresponding to previous exercises. Preferential tax regimes 10D293000 It carried out operations with preferential tax regimes, through entities or legal figures abroad that are fiscally transparent in the foreign country (if affirmative it must fill out annex 20) 10D294000 It has a transfer pricing study for the operations carried out 10D295000 Total of taxable or taxable income in the exercise from REFIPRES 10D296000 It credited tax paid in REFIPRES 10D297000 Amount of the credit of tax paid abroad 10D298000 It complied with all the requirements to apply ISR of withholding from REFIPRE. 10D299000 Amount of the credit of Income Tax withheld 10D300000 Indicate if it declared tax on income subject to REFIPRES 10D301000 Amount of tax on income subject to REFIPRES 10D302000 Amount of dividends or profits subject to preferential tax regimes in the terms of the tenth paragraph of article 177 LISR Withholdings and/or joint liability 10D303000 The taxpayer made some payment to a resident abroad, in which the ISR that corresponded to said resident abroad, was covered by the taxpayer itself 10D304000 It applied what is provided in article 1.13. Of the Decree published in the DOF on december 26, 2013 10D305000 It applied some treaty to avoid double taxation. If affirmative: 10D306000 It has the necessary documentation that accredits the residence of the country of which it is, in terms of article 4 of the LISR. 10D307000 It complied with all the requirements to apply a preferential withholding rate 10D308000 It applied what is provided in article 1.4. Of the Decree published in the DOF on December 26 of 2013

Viernes 13 de enero de 2023 DIARIO OFICIAL 467 Value Added Tax Acts or activities (VAT) 10D309000 It carries out acts or activities not affected by the Value Added Tax 10D310000 It complied with the tax provisions to determine the acts or taxed and exempt activities. Credit (VAT) Requirements for crediting the Value Added Tax 10D311000 It applied the option of article 5-B of the LIVA for the proration of the tax not identified with taxed activities, for which the 0% rate and exempt 10D312000 Indicate if for purposes of the determination of the payments monthly definitive of the Value Added Tax it credits tax at 100%. 10D313000 It made adjustments to the value of the creditable tax (article 5-A of the LIVA). 10D314000 In the case of net interest of the exercise, it verified that the credit of VAT derived from interest was fulfilled with the requirements established for its credit (article 5 fraction I of the LIVA) Specific to the Value Added Tax 10D315000 It excludes the concepts indicated in fractions IV, V, VI, and IX of article 5-C of the Law, to calculate the proportion to which it makes mention in the first paragraph of article 5-C of the law. (article 5-C of the Law). Multiple-object financial societies 10D316000 In the event that it is a multiple-object financial society not member of the financial system, in terms of what is provided in article 8 of the Income Tax Law, it taxed the VAT on the interest paid Application of tax incentives 10D317000 It applied what is provided in article 2.1. of the Decree published in the DOF on December 26 of 2013 10D318000 It applied what is provided in article 2.2. of the Decree published in the DOF on December 26 of 2013 Decree of tax incentives northern border region In matters of Income Tax 10D319000 It opted to apply the tax incentive in matters of ISR of the Decree of tax incentives northern border region, published in the DOF on December 31 of 2018 (if affirmative it must fill out from index 10150124000000 to 10150152000000 of annex 15) 10D320000 Indicate the percentage that the income of the immediate exercise represents previous obtained in the northern border region, with respect to the total income obtained outside of this 10D321000 It is registered in the beneficiary registry of the incentive for the northern border region

468 DIARIO OFICIAL Viernes 13 de enero de 2023 10D322000 Number of authorization letter to apply the ISR tax incentive 10D323000 Date of authorization to apply the ISR tax incentive 10D324000 Number or registration key in the beneficiary registry of the incentive for northern border region 10D325000 It 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 of 2018 10D326000 If affirmative to the previous question, indicate the reason why it ceased to apply the ISR tax incentive 10D327000 Date it ceased to apply the ISR tax incentive for any of the previous cases 10D328000 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, it made the payment of the corresponding ISR. If 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: 10D329000 (1) Corresponding to the month of: 10D330000 (1) Date of presentation of the complementary declaration relative to the payment provisional in which it applied the incentive 10D331000 (1) Amount paid in the complementary declaration 10D332000 (2) Corresponding to the month of: 10D333000 (2) Date of presentation of the complementary declaration relative to the payment provisional in which it applied the incentive 10D334000 (2) Amount paid in the complementary declaration 10D335000 (3) Corresponding to the month of: 10D336000 (3) Date of presentation of the complementary declaration relative to the payment provisional in which it applied the incentive 10D337000 (3) Amount paid in the complementary declaration 10D338000 (4) Corresponding to the month of: 10D339000 (4) Date of presentation of the complementary declaration relative to the payment provisional in which it applied the incentive 10D340000 (4) Amount paid in the complementary declaration 10D341000 (5) Corresponding to the month of: 10D342000 (5) Date of presentation of the complementary declaration relative to the payment provisional in which it applied the incentive 10D343000 (5) Amount paid in the complementary declaration 10D344000 (6) Corresponding to the month of: 10D345000 (6) Date of presentation of the complementary declaration relative to the payment provisional in which it applied the incentive 10D346000 (6) Amount paid in the complementary declaration 10D347000 (7) Corresponding to the month of: 10D348000 (7) Date of presentation of the complementary declaration relative to the payment provisional in which it applied the incentive 10D349000 (7) Amount paid in the complementary declaration 10D350000 (8) Corresponding to the month of: 10D351000 (8) Date of presentation of the complementary declaration relative to the payment provisional in which it applied the incentive 10D352000 (8) Amount paid in the complementary declaration 10D353000 (9) Corresponding to the month of: 10D354000 (9) Date of presentation of the complementary declaration relative to the payment provisional in which it applied the incentive 10D355000 (9) Amount paid in the complementary declaration 10D356000 (10) Corresponding to the month of: 10D357000 (10) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive 10D358000 (10) Amount paid in the complementary declaration 10D359000 (11) Corresponding to the month of:

Viernes 13 de enero de 2023 DIARIO OFICIAL 469 10D360000 (11) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive 10D361000 (11) Amount paid in the complementary declaration 10D362000 (12) Corresponding to the month of: 10D363000 (12) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive 10D364000 (12) Amount paid in the complementary declaration 10D365000 Indicate if the applied tax incentive is by domicile, branch, establishment or other 10D366000 The age of the tax domicile, or of some branch, establishment or other in the northern border region is less than 18 months 10D367000 It 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 10D368000 It was located in the cases of article sixth, fraction XI of the Decree of tax incentives northern border region, published in the DOF on December 31 of 2018 10D369000 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. If the answer to the previous question is affirmative, indicate the following: 10D370000 Benefit obtained, derived from the application of the tax incentive it applied 10D371000 Amount of the benefit 10D372000 It collaborated with the annual verification program in real time to which it makes reference article seventh, second paragraph, fraction IV, of the Decree of tax incentives northern border region, published in the DOF on December 30 of 2020. 10D373000 Date of presentation of the annual report of collaboration to the program of real-time verification 10D374000 Number of folio in the acknowledgment of presentation of the annual report of collaboration to the real-time verification program. 10D375000 Place of presentation of the annual report of collaboration to the program of real-time verification. In matters of Value Added Tax 10D376000 It 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 of 2018 10D377000 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 taxed acts or activities does the incentive apply: 10D378000 (a) alienation of goods 10D379000 (b) provision of independent services 10D380000 (c) granting the use or temporary enjoyment of goods 10D381000 It 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 of 2018. 10D382000 Date it ceased to apply the incentive in matters of VAT 10D383000 It was located in the cases of articles thirteenth, fraction IV of the Decree of tax incentives northern border region, published in the DOF on December 31 of 2018

470 DIARIO OFICIAL Viernes 13 de enero de 2023

10D384000 Is a natural or legal person with business activities obliged to withhold for the services referred to in fraction IV of article 1 of the VAT Law 10D385000 If the answer to the previous question is affirmative, indicate if you opted to withhold VAT at the reduced rate of 3% of the value of the consideration effectively paid Regarding the previous question, indicate the month to which it corresponds, the date of presentation of the remittance of the withheld VAT, and the amount paid 10D386000 (1) Corresponding to the month of: 10D387000 (1) Date of presentation of the remittance of the withheld VAT 10D388000 (1) Amount paid 10D389000 (2) Corresponding to the month of: 10D390000 (2) Date of presentation of the remittance of the withheld VAT 10D391000 (2) Amount paid 10D392000 (3) Corresponding to the month of: 10D393000 (3) Date of presentation of the remittance of the withheld VAT 10D394000 (3) Amount paid 10D395000 (4) Corresponding to the month of: 10D396000 (4) Date of presentation of the remittance of the withheld VAT 10D397000 (4) Amount paid 10D398000 (5) Corresponding to the month of: 10D399000 (5) Date of presentation of the remittance of the withheld VAT 10D400000 (5) Amount paid 10D401000 (6) Corresponding to the month of: 10D402000 (6) Date of presentation of the remittance of the withheld VAT 10D403000 (6) Amount paid 10D404000 (7) Corresponding to the month of: 10D405000 (7) Date of presentation of the remittance of the withheld VAT 10D406000 (7) Amount paid 10D407000 (8) Corresponding to the month of: 10D408000 (8) Date of presentation of the remittance of the withheld VAT 10D409000 (8) Amount paid 10D410000 (9) Corresponding to the month of: 10D411000 (9) Date of presentation of the remittance of the withheld VAT 10D412000 (9) Amount paid 10D413000 (10) Corresponding to the month of: 10D414000 (10) Date of presentation of the remittance of the withheld VAT 10D415000 (10) Amount paid 10D416000 (11) Corresponding to the month of: 10D417000 (11) Date of presentation of the remittance of the withheld VAT 10D418000 (11) Amount paid 10D419000 (12) Corresponding to the month of: 10D420000 (12) Date of presentation of the remittance of the withheld VAT 10D421000 (12) Amount paid 10D422000 What is your functional currency 10D423000 Are you obliged to maintain volumetric control 10D424000 Are you an importer of a specific sector 10D425000 If affirmative to the previous index, indicate which Tax Incentives Decree Southern Border Region In matters of Income Tax 10D426000 Opted to apply the tax incentive in matters of ISR from the Tax Incentives Decree for the Southern Border Region, published in the DOF on December 30, 2020 (if affirmative, must fill out from index 01150153000000 to 01150181000000 of annex 15)

Viernes 13 de enero de 2023 DIARIO OFICIAL 471 10D427000 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 10D428000 Are you registered in the beneficiary registry of the incentive for the southern border region 10D429000 Number of authorization letter to apply the ISR tax incentive 10D430000 Date of authorization to apply the ISR tax incentive 10D431000 Number or registration key in the beneficiary registry of the incentive for the southern border region 10D432000 Ceased to apply the tax incentive in matters of ISR indicated in the Tax Incentives Decree for the Southern Border Region, published in the DOF on December 30, 2020 10D433000 If affirmative to the previous question, indicate the reason why you ceased to apply the ISR tax incentive 10D434000 Date when you ceased to apply the ISR tax incentive due to any of the above circumstances 10D435000 Submitted by the month following that in which you requested the cancellation, the complementary declarations of provisional payments in which you applied the incentive and, if applicable, made the payment of the corresponding ISR If the answer to the previous question is affirmative, indicate the month of the corrected provisional payment, the date of presentation of the complementary declarations submitted, and the amount paid: 10D436000 (1) Corresponding to the month of: 10D437000 (1) Date of presentation of the complementary declaration relative to the provisional payment in which you applied the incentive 10D438000 (1) Amount paid in the complementary declaration 10D439000 (2) Corresponding to the month of: 10D440000 (2) Date of presentation of the complementary declaration relative to the provisional payment in which you applied the incentive 10D441000 (2) Amount paid in the complementary declaration 10D442000 (3) Corresponding to the month of: 10D443000 (3) Date of presentation of the complementary declaration relative to the provisional payment in which you applied the incentive 10D444000 (3) Amount paid in the complementary declaration 10D445000 (4) Corresponding to the month of: 10D446000 (4) Date of presentation of the complementary declaration relative to the provisional payment in which you applied the incentive 10D447000 (4) Amount paid in the complementary declaration 10D448000 (5) Corresponding to the month of: 10D449000 (5) Date of presentation of the complementary declaration relative to the provisional payment in which you applied the incentive 10D450000 (5) Amount paid in the complementary declaration 10D451000 (6) Corresponding to the month of: 10D452000 (6) Date of presentation of the complementary declaration relative to the provisional payment in which you applied the incentive 10D453000 (6) Amount paid in the complementary declaration 10D454000 (7) Corresponding to the month of: 10D455000 (7) Date of presentation of the complementary declaration relative to the provisional payment in which you applied the incentive 10D456000 (7) Amount paid in the complementary declaration 10D457000 (8) Corresponding to the month of: 10D458000 (8) Date of presentation of the complementary declaration relative to the provisional payment in which you applied the incentive 10D459000 (8) Amount paid in the complementary declaration 10D460000 (9) Corresponding to the month of: 10D461000 (9) Date of presentation of the complementary declaration relative to the provisional payment in which you applied the incentive

472 DIARIO OFICIAL Viernes 13 de enero de 2023 10D462000 (9) Amount paid in the complementary declaration 10D463000 (10) Corresponding to the month of: 10D464000 (10) Date of presentation of the complementary declaration relative to the provisional payment in which you applied the incentive 10D465000 (10) Amount paid in the complementary declaration 10D466000 (11) Corresponding to the month of: 10D467000 (11) Date of presentation of the complementary declaration relative to the provisional payment in which you applied the incentive 10D468000 (11) Amount paid in the complementary declaration 10D469000 (12) Corresponding to the month of: 10D470000 (12) Date of presentation of the complementary declaration relative to the provisional payment in which you applied the incentive 10D471000 (12) Amount paid in the complementary declaration 10D472000 Indicate if the applied tax incentive is by domicile, branch, establishment, or other 10D473000 The age of the tax domicile, or of any branch, establishment, or other in the southern border region is less than 18 months 10D474000 Have a branch, agency, or any other establishment located within the border region, to which the Tax Incentives Decree for the Southern Border Region, published in the DOF on December 30, 2020, is applicable 10D475000 Fell under the circumstances of article six, fraction XI of the Tax Incentives Decree for the Southern Border Region, published in the DOF on December 30, 2020 10D476000 In addition to the southern border region incentive, applied another tax treatment that grants you additional benefits or tax incentives, including exemptions or subsidies. If the answer to the previous question is affirmative, indicate the following: 10D477000 Benefit obtained, derived from the application of the tax incentive you applied 10D478000 Amount of the benefit 10D479000 Collaborated with the annual verification program in real time referred to in article seven, second paragraph, fraction VI of the Tax Incentives Decree for the Southern Border Region, published in the DOF on December 30, 2020. 10D480000 Date of presentation of the annual report of collaboration to the real-time verification program. 10D481000 Number of folio in the receipt of presentation of the annual report of collaboration to the real-time verification program. 10D482000 Place of presentation of the annual report of collaboration to the real-time verification program. In matters of Value Added Tax 10D483000 Opted to apply the tax incentive in matters of IVA indicated in the Tax Incentives Decree for the Southern Border Region, published in the DOF on December 30, 2020 10D484000 Date of presentation of the notice of application of the tax incentive in matters of IVA indicated in the Tax Incentives Decree 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: 10D485000 (a) alienation of goods 10D486000 (b) provision of independent services 10D487000 (c) granting of temporary use or enjoyment of goods 10D488000 Ceased to apply the tax incentive in matters of IVA, indicated in the Tax Incentives Decree for the Southern Border Region, published in the DOF on December 30, 2020. 10D489000 Date when you ceased to apply the incentive in matters of IVA

Viernes 13 de enero de 2023 DIARIO OFICIAL 473 10D490000 Fell under the circumstances of articles twelve, fraction V of the Tax Incentives Decree for the Southern Border Region, published in the DOF on December 30, 2020 10D491000 Is a natural or legal person with business activities obliged to withhold for the services referred to in fraction IV of article 1 of the VAT Law 10D492000 If the answer to the previous question is affirmative, indicate if you opted to withhold VAT at the reduced rate of 3% of the value of the consideration effectively paid Regarding the previous question, indicate the dates of presentation of the remittance of the withheld VAT and the amounts paid 10D493000 (1) Corresponding to the month of: 10D494000 (1) Date of presentation of the remittance of the withheld VAT 10D495000 (1) Amount paid 10D496000 (2) Corresponding to the month of: 10D497000 (2) Date of presentation of the remittance of the withheld VAT 10D498000 (2) Amount paid 10D499000 (3) Corresponding to the month of: 10D500000 (3) Date of presentation of the remittance of the withheld VAT 10D501000 (3) Amount paid 10D502000 (4) Corresponding to the month of: 10D503000 (4) Date of presentation of the remittance of the withheld VAT 10D504000 (4) Amount paid 10D505000 (5) Corresponding to the month of: 10D506000 (5) Date of presentation of the remittance of the withheld VAT 10D507000 (5) Amount paid 10D508000 (6) Corresponding to the month of: 10D509000 (6) Date of presentation of the remittance of the withheld VAT 10D510000 (6) Amount paid 10D511000 (7) Corresponding to the month of: 10D512000 (7) Date of presentation of the remittance of the withheld VAT 10D513000 (7) Amount paid 10D514000 (8) Corresponding to the month of: 10D515000 (8) Date of presentation of the remittance of the withheld VAT 10D516000 (8) Amount paid 10D517000 (9) Corresponding to the month of: 10D518000 (9) Date of presentation of the remittance of the withheld VAT 10D519000 (9) Amount paid 10D520000 (10) Corresponding to the month of: 10D521000 (10) Date of presentation of the remittance of the withheld VAT 10D522000 (10) Amount paid 10D523000 (11) Corresponding to the month of: 10D524000 (11) Date of presentation of the remittance of the withheld VAT 10D525000 (11) Amount paid 10D526000 (12) Corresponding to the month of: 10D527000 (12) Date of presentation of the remittance of the withheld VAT 10D528000 (12) Amount paid 10D529000 What is your functional currency 10D530000 Are you obliged to maintain volumetric control 10D531000 Are you an importer of a specific sector 10D532000 If affirmative to the previous index, indicate which

474 DIARIO OFICIAL Viernes 13 de enero de 2023 Index Concept Data to provide 1.- Balance Sheet For the fiscal years ended December 31, 2022 and 2021 2022 2021 (figures in pesos) Asset 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 financial asset hedges 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 leasing operations 10010021000000 Total commercial credits

Viernes 13 de enero de 2023 DIARIO OFICIAL 475 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 leasing 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) 10010049000000 Acquired collection rights

476 DIARIO OFICIAL Viernes 13 de enero de 2023 Less: 10010050000000 Estimate for uncollectibility or difficult collection 10010051000000 Collection rights (net) 10010052000000 Total credit portfolio (net) 10010053000000 Benefits to receive from 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-term and long-term assets 10010068000000 Total other assets 10010069000000 Total assets Liabilities and equity Liabilities Traditional deposits (for the case of popular savings and credit entities and cooperative savings and loan societies) 10010070000000 Demand deposits 10010071000000 Time deposits 10010072000000 Issued credit titles 10010073000000 Inactive accounts 10010074000000 Total traditional deposits

Viernes 13 de enero de 2023 DIARIO OFICIAL 477 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 financial liability hedges 10010087000000 Obligations in securitization operations Other accounts payable Contributions payable 10010088000000 Income Tax (ISR) 10010089000000 Asset Tax 10010090000000 Value Added Tax (IVA) 10010091000000 Single Rate Corporate Tax (IEPS) 10010092000000 Special Tax on Production and Services (IEPS) 10010093000000 Tax on New Cars (ISAN) 10010094000000 Local Taxes 10010095000000 Social Security contributions 10010096000000 Infonavit contributions 10010097000000 Sar contributions 10010098000000 Taxes on Cash Deposits 10010099000000 Other taxes and contributions 10010100000000 Total contributions payable 10010101000000 Profit sharing payable to workers 10010102000000 Suppliers 10010103000000 Contributions for future capital increases pending formalization in shareholders' meeting, board of directors, or general assembly of partners 10010104000000 Creditors for liquidation of operations 10010105000000 Social welfare fund (for the case of cooperative savings and loan societies)

478 DIARIO OFICIAL Viernes 13 de enero de 2023 10010106000000 Cooperative education fund (for the case of popular savings and credit entities and cooperative savings and loan societies) 10010107000000 Creditors for liquidation of operations (for the case of cooperative savings and loan societies) 10010108000000 Creditors for margin accounts 10010109000000 Creditors for collateral received in cash 10010110000000 Other creditors and other accounts payable 10010111000000 Total other accounts payable 10010112000000 Uncharged Value Added Tax 10010113000000 Subordinated obligations in circulation Deferred taxes and PTU 10010114000000 Deferred Income Tax (ISR) 10010115000000 Deferred Profit Sharing (PTU) 10010116000000 Total deferred taxes and PTU 10010117000000 Deferred credits and advance collections 10010118000000 Total liabilities Equity Contributed capital 10010119000000 Share capital 10010120000000 Contributions from community financial societies 10010121000000 Foundational equity 10010122000000 Contributions for future capital increases formalized by its board of directors 10010123000000 Contributions for future capital increases formalized in shareholders' meeting 10010124000000 Ordinary contribution certificates (for the case of cooperative savings and loan societies) 10010125000000 Voluntary excess certificates (for the case of cooperative savings and loan societies) 10010126000000 Certificates for risk capital (for the case of cooperative savings and loan societies) 10010127000000 Contributions for future capital increases formalized by its general assembly of partners (for the case of cooperative savings and loan societies) 10010128000000 Effect from incorporation into the regime of cooperative savings and loan societies 10010129000000 Share premium 10010130000000 Subordinated obligations in circulation 10010131000000 Effect from incorporation into the regime of popular financial societies 10010132000000 Other contributed capital accounts 10010133000000 Total contributed capital

Viernes 13 de enero de 2023 DIARIO OFICIAL 479 Retained earnings 10010134000000 Capital reserves 10010135000000 Social reserve fund 10010136000000 Community reserve fund 10010137000000 Reserve fund 10010138000000 Other capital reserves 10010139000000 Results from previous years 10010140000000 Result from valuation of available-for-sale securities 10010141000000 Result from valuation of cash flow hedging instruments 10010142000000 Accumulated effect from conversion 10010143000000 Remedies for defined benefits to employees 10010144000000 Result from holding non-monetary assets (by valuation of fixed assets) 10010145000000 Other retained earnings accounts 10010146000000 Net profit 10010147000000 Net loss 10010148000000 Total retained earnings 10010149000000 Total equity 10010150000000 Total liabilities and equity Off-balance sheet accounts 10010151000000 Guarantees granted 10010152000000 Contingent assets and liabilities 10010153000000 Credit commitments 10010154000000 Assets in custody or administration 10010155000000 Goods deposits 10010156000000 Collateral received by the entity 10010157000000 Collateral received and sold by the entity 10010158000000 Accrued but uncollected rents derived from operating lease operations 10010159000000 Assets in trust or mandate 10010160000000 Accrued but uncollected financial income derived from overdue credit portfolio 10010161000000 Accrued but uncollected interest derived from overdue credit portfolio 10010162000000 Other registration accounts 10010163000000 Total off-balance sheet accounts The attached notes are an integral part of this financial statement

480 DIARIO OFICIAL Viernes 13 de enero de 2023 This annex consists of 8 columns and is divided into two parts Part I Index Concept Data to provide 2.- Income Statement For the periods from January 1 to December 31, 2022 and 2021 Total 2022 Related parties 2022 (figures in pesos) Note: To fill out this annex, it is necessary to first capture the information from annex 6. 10020000000000 Income from services 10020001000000 Interest income Less: 10020002000000 Expenses from operations 10020003000000 Interest expenses Plus: Less: 10020004000000 Result from net monetary position (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 Result from intermediation 10020011000000 Other operating income (expenses) Less: 10020012000000 Administrative and promotional expenses 10020013000000 Operating profit 10020014000000 Operating loss

Friday, January 13, 2023 OFFICIAL GAZETTE 481

More: less: 10020015000000 Participation in the results of unconsolidated subsidiaries, associates and joint ventures 10020016000000 Profit before taxes on profit 10020017000000 Loss before taxes on profit 10020018000000 Income tax incurred 10020019000000 Deferred income tax 10020020000000 Others More: less: 10020021000000 Profit before discontinued operations 10020022000000 Loss before discontinued operations More: 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 be provided Unrelated parties 2022 Total 2021 Related parties 2021 Unrelated parties 2021

This annex consists of 28 columns and is divided into six parts

Part I Index Concept Data to be provided 3.- Statement of changes in equity For the years ended December 31 2022 and 2021 Contributed capital: share capital Contributed capital: contributions for future increases in capital formalized in a shareholders' meeting (amounts in pesos) 10030000000000 (initial balances of contributed capital)

482 OFFICIAL GAZETTE Friday, January 13, 2023

Movements inherent to decisions by 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 previous years' results 10030006000000 Payment of dividends or distribution of surplus 10030007000000 Others 10030008000000 Total Movements inherent to the recognition of comprehensive income 10030009000000 Net profit 10030010000000 Net loss 10030011000000 Result from valuation of available-for-sale securities 10030012000000 Result from valuation of cash flow hedging instruments 10030013000000 Cumulative effect from translation 10030014000000 Remeasurements of defined benefit employee benefits 10030015000000 Result from holding non-monetary assets (by valuation of fixed assets) 10030016000000 Others 10030017000000 Total 10030018000000 (balance as of December 31, 2021) Movements inherent to decisions by 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 previous years' results 10030024000000 Payment of dividends or distribution of surplus 10030025000000 Others 10030026000000 Total

Friday, January 13, 2023 OFFICIAL GAZETTE 483

Movements inherent to the recognition of comprehensive income 10030027000000 Net profit 10030028000000 Net loss 10030029000000 Result from valuation of available-for-sale securities 10030030000000 Result from valuation of cash flow hedging instruments 10030031000000 Cumulative effect from translation 10030032000000 Remeasurements of defined benefit employee benefits 10030033000000 Result from holding non-monetary assets (by valuation of fixed assets) 10030034000000 Others 10030035000000 Total 10030036000000 (balance as of December 31, 2022) The attached notes are an integral part of this financial statement

Part II Data to be provided Contributed capital: contributions for future increases in capital formalized by their board of directors Contributed capital: share capital: contribution certificates ordinary (for the case of savings and loan cooperative societies) Contributed capital: share capital: voluntary surplus certificates (for the case of savings and loan cooperative societies) Contributed capital: share capital: certificates for risk capital (for the case of savings and loan cooperative societies) Contributed capital: contributions for future increases in capital formalized by their general partners' meeting (for the case of savings and loan cooperative societies)

Part III Data to be provided Contributed capital: effect from incorporation to the regime of savings and loan cooperative societies Contributed capital: premium on sale of shares Contributed capital: subordinated bonds in circulation Contributed capital: contributions from community financial societies Contributed capital: founding equity

484 OFFICIAL GAZETTE Friday, January 13, 2023

Part IV Data to be provided Contributed capital: effect from incorporation to the regime of popular financial societies Contributed capital: other accounts of contributed capital Earned capital: reserves of capital Earned capital: reserve fund Earned capital: result of previous years

Part V Data to be provided Earned capital: result from valuation of securities available for sale Earned capital: result from valuation of instruments of cash flow hedging Earned capital: cumulative effect from translation Earned capital: remeasurements of benefits to employees Earned capital: result from holding non-monetary assets (by valuation of fixed assets)

Part VI Data to be provided Earned capital: other accounts of earned capital Earned capital: net profit Earned capital: net loss Total of contributed equity Index Concept Data to be provided 4.- Statement of cash flows For the years ended December 31, 2022 and 2021 2022 2021 (amounts in pesos) 10040000000000 Net profit 10040001000000 Net loss Adjustments for items that do not involve cash flow. 10040002000000 Losses from impairment or effect from 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 Participation 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

Friday, January 13, 2023 OFFICIAL GAZETTE 485

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 receive in securitization operations 10040018000000 Change in adjudicated assets (net) 10040019000000 Change in inventory 10040020000000 Change in other operating assets (net) 10040021000000 Change in traditional deposits 10040022000000 Change in bond 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 hedged items related to operating activities) 10040030000000 Tax refunds on income tax 10040031000000 Income tax payments 10040032000000 Other items related to operating activities 10040033000000 Net cash flows from operating activities Investment activities 10040034000000 Proceeds from disposal of buildings, furniture and equipment 10040035000000 Payments for acquisition of buildings, furniture and equipment 10040036000000 Proceeds from disposal of subsidiaries, associates and joint control agreements 10040037000000 Payments for acquisition of subsidiaries, associates and joint control agreements 10040038000000 Proceeds from disposal of other permanent investments 10040039000000 Payments for acquisition of other permanent investments 10040040000000 Cash dividend receipts 10040041000000 Payments for acquisition of intangible assets 10040042000000 Proceeds from disposal of long-term assets available for sale 10040043000000 Proceeds from disposal of other long-term assets 10040044000000 Payments for acquisition of other long-term assets 10040045000000 Proceeds associated with hedging instruments (of hedged items related to investment activities) 10040046000000 Payments associated with hedging instruments (of hedged items related to investment activities) 10040047000000 Other items related to investment activities 10040048000000 Net cash flows from investment activities

486 OFFICIAL GAZETTE Friday, January 13, 2023

Financing activities 10040049000000 Proceeds from issuance of shares 10040050000000 Withdrawal of contributions 10040051000000 Distribution of surplus in cash and cash equivalents 10040052000000 Payments for repayment of share capital 10040053000000 Payments of dividends in cash and cash equivalents 10040054000000 Payments associated with repurchase of own shares 10040055000000 Proceeds from issuance of subordinated obligations with equity characteristics 10040056000000 Payments associated with subordinated obligations with equity 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 translation due to using different exchange rates for the conversion of the initial balance, final balance and cash flows 10040061000000 Effect of variations in the exchange rate of cash and cash equivalents held or payable 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

Concept 4.1.- Notes to the financial statements

Friday, January 13, 2023 OFFICIAL GAZETTE 487

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

Part I Index Concept Data to be provided 5.- Determination of the cost of goods sold for accounting and Income Tax purposes For the periods from January 1 to December 31, 2022 and 2021 Total 2022 Related parties 2022 (amounts in pesos) Note: Information from this annex is only captured when a type of costing system has been selected in index 10D025000, of the general data annex

In accordance with 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 10050000000000 Initial inventory of raw materials More: 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 More: 10050005000000 Direct labor 10050006000000 Prime cost of production More: 10050007000000 Indirect raw materials 10050008000000 Indirect labor 10050009000000 Manufacturing expenses 10050010000000 Cost of production More: 10050011000000 Initial inventory of work in process 10050012000000 Purchases of work in process Less: 10050013000000 Final inventory of work in process 10050014000000 Cost of finished production

488 OFFICIAL GAZETTE Friday, January 13, 2023

More: 10050015000000 Initial inventory of finished products 10050016000000 Purchases of finished products Less: 10050017000000 Final inventory of finished products 10050018000000 LIFO effect eliminated from cost of sales 10050019000000 Other cost of sales concepts 10050020000000 Accounting cost of sales 10050021000000 More-less: inflation effect in accordance with NIF B-10 10050022000000 Historical accounting cost of goods sold Less: 10050023000000 Non-deductible purchases of raw materials, work in process and finished goods 10050024000000 Non-deductible labor 10050025000000 Non-deductible manufacturing expenses 10050026000000 Accounting depreciation in manufacturing expenses 10050027000000 Other non-deductible concepts More: 10050028000000 Tax depreciation of investments related to production 10050029000000 Other deductible concepts 10050030000000 Deductible cost of goods sold for Income Tax In accordance with a system other than the above 10050031000000 Manufacturing expenses 10050032000000 Other cost of sales concepts 10050033000000 Accounting cost of sales 10050034000000 More-less: inflation effect in accordance with NIF B-10 10050035000000 Historical accounting cost of goods sold Less: 10050036000000 Non-deductible concepts excluding depreciation 10050037000000 Accounting depreciation

Friday, January 13, 2023 OFFICIAL GAZETTE 489

More: 10050038000000 Tax depreciation 10050039000000 Other deductible concepts 10050040000000 Deductible cost of goods sold for Income Tax

Part II Data to be provided Unrelated parties 2022 Total 2021 Related parties 2021 Unrelated parties 2021

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

Part I Index Concept Data to be provided 6.- Comparative analysis of income statement accounts For the years ended December 31, 2022 and 2021 2022 2021 (amounts in pesos) Service revenues 10060000000000 From warehousing 10060001000000 From insurance handling 10060002000000 From handling 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 Interest income Interest on availability 10060011000000 Banks 10060012000000 Restricted availability or given as collateral 10060013000000 Others 10060014000000 Total interest on availability

490 OFFICIAL GAZETTE Friday, January 13, 2023

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 From trading securities 10060020000000 From available-for-sale securities 10060021000000 From 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 collateral 10060033000000 Documents with other collateral 10060034000000 Without collateral 10060035000000 Others 10060036000000 Total interest on current credit portfolio Interest collected on 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 collateral 10060044000000 Documents with other collateral 10060045000000 Without collateral 10060046000000 Others 10060047000000 Total interest collected on overdue credit portfolio

Friday, January 13, 2023 OFFICIAL GAZETTE 491

Commissions for initial credit granting 10060048000000 Business or commercial activity 10060049000000 Consumer credits 10060050000000 Financial entities 10060051000000 Housing credits 10060052000000 Documents with real estate collateral 10060053000000 Documents with other collateral 10060054000000 Without collateral 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 from debt placement 10060062000000 Dividends from equity instruments Profit from revaluation 10060063000000 Profit from revaluation changes 10060064000000 Revaluation of indexed instruments 10060065000000 Revaluation of UDIs 10060066000000 Revaluation of credits in VSM 10060067000000 Others 10060068000000 Total profit from revaluation 10060069000000 Increase from updating interest income 10060070000000 Total interest income Handling expenses 10060071000000 In own warehouses 10060072000000 In authorized warehouses 10060073000000 Others 10060074000000 Increase from updating handling expenses 10060075000000 Total handling expenses Interest expenses 10060076000000 Interest on bond liabilities 10060077000000 Interest on demand deposits

492 OFFICIAL GAZETTE Friday, January 13, 2023

10060078000000 Interest on time deposits 10060079000000 Interest charged associated with inactive deposit accounts 10060080000000 Interest on issued credit instruments 10060081000000 Interest on bank loans, partner loans and from other organizations 10060082000000 Interest on subordinated bonds 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 from debt placement 10060088000000 Issuance expenses from 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 10060094000000 Others 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) 10060100000000 Increase from updating net monetary position result (financial margin) 10060101000000 Total net monetary position result (financial margin)

Friday, January 13, 2023 OFFICIAL GAZETTE 493

Preventive estimate for credit risks 10060102000000 Preventive estimate for credit risks derived from the qualification Preventive estimate for credit risks derived from the methodology established by management 10060103000000 Business or commercial activity 10060104000000 Liquidity loans to other popular or community financial societies 10060105000000 Consumer credits 10060106000000 Financial entities 10060107000000 Housing credits 10060108000000 Other overdue debts 10060109000000 Total preventive estimate for credit risks derived from the methodology established by management Additional preventive estimate for credit risks 10060110000000 For accrued interest on overdue credits 10060111000000 For risk coverage on overdue housing portfolio 10060112000000 For operational risks (credit information societies) 10060113000000 Ordered by the National Banking and Securities Commission 10060114000000 Recognized by the National Banking and Securities Commission 10060115000000 Contingent operations and guarantees 10060116000000 Ordered by the federation 10060117000000 Other estimates 10060118000000 Total additional preventive estimate for credit risks 10060119000000 Increase from updating preventive estimate for credit risks 10060120000000 Total preventive estimate for credit risks Commissions and fees charged 10060121000000 Credit operations 10060122000000 Guarantees 10060123000000 Acceptances for third-party accounts 10060124000000 Account opening 10060125000000 Account management 10060126000000 Fund transfer 10060127000000 Mandate operations 10060128000000 Letters of credit without refinancing

494 OFFICIAL GAZETTE Friday, January 13, 2023 10060129000000 Sale and purchase of securities 10060130000000 Fiduciary activities 10060131000000 Asset management 10060132000000 Custody or management of assets 10060133000000 Safe deposit box rental 10060134000000 Other commissions and fees charged 10060135000000 Increase due to update of commissions and fees charged 10060136000000 Total of commissions and fees charged Commissions and fees paid 10060137000000 Correspondent SOCAPs 10060138000000 For services 10060139000000 Commission agents 10060140000000 Sale and purchase of securities 10060141000000 Fund transfers 10060142000000 Loans received 10060143000000 Debt placement 10060144000000 Other commissions and fees paid 10060145000000 Increase due to update of commissions and fees paid 10060146000000 Total of commissions and fees paid Intermediation result Result from fair value valuation 10060147000000 Trading securities 10060148000000 Derivatives for trading purposes 10060149000000 Derivatives for hedging purposes 10060150000000 From securities available for sale in fair value hedges 10060151000000 Sold collateral 10060152000000 Others 10060153000000 Total result from fair value valuation

Friday, January 13, 2023 OFFICIAL GAZETTE 495 Loss from impairment or effect of reversal of impairment of securities and derivatives 10060154000000 Securities available for sale 10060155000000 Held-to-maturity securities 10060156000000 Derivatives 10060157000000 Total loss from impairment or effect of reversal of impairment of securities and derivatives 10060158000000 Foreign exchange valuation result Result from sale and purchase of securities 10060159000000 Trading securities 10060160000000 Securities available for sale 10060161000000 Held-to-maturity securities 10060162000000 Derivatives for trading purposes 10060163000000 Derivatives for hedging purposes 10060164000000 Others 10060165000000 Total result from sale and purchase of securities and financial derivative instruments 10060166000000 Foreign exchange sale and purchase result Transaction costs 10060167000000 For trading securities 10060168000000 For sale and purchase of derivatives 10060169000000 Total transaction cost 10060170000000 Result from sale of received collateral 10060171000000 Increase due to update of intermediation result 10060172000000 Total intermediation result Other operating income (expenses) 10060173000000 Credit portfolio recovery Recoveries 10060174000000 Taxes 10060175000000 Receivables 10060176000000 Excess in benefits to be received in securitization operations 10060177000000 Debtors for service 10060178000000 Other recoveries 10060179000000 Total recoveries

496 OFFICIAL GAZETTE Friday, January 13, 2023 10060180000000 Income from credit portfolio acquisition 10060181000000 Expenses from credit portfolio acquisition 10060182000000 Gain from credit portfolio assignment 10060183000000 Loss from credit portfolio assignment 10060184000000 Income from purchase option in capitalizable lease operations 10060185000000 Income from participation in sale price in capitalizable lease operations 10060186000000 Financial cost for capitalizable lease 10060187000000 Cancellation of excess preventive estimates for credit risks 10060188000000 Charges to estimate for uncollectability or difficult collection Losses 10060189000000 Due to lack of branches 10060190000000 Fraud 10060191000000 Accidents 10060192000000 Other losses 10060193000000 Total losses Dividends from permanent investments 10060194000000 Dividends from other permanent investments 10060195000000 Dividends from permanent investments in partnership available for sale 10060196000000 Total dividends from permanent investments 10060197000000 Donations 10060198000000 Loss from adjudication of assets 10060199000000 Result from sale of adjudicated assets 10060200000000 Result from valuation of adjudicated assets 10060201000000 Estimate for loss in value of adjudicated assets 10060202000000 Loss in custody and management of assets 10060203000000 Loss in trust operations 10060204000000 Loss in mandate operations 10060205000000 Loss in asset management Loss from impairment or effect of reversal of impairment 10060206000000 Of real estate 10060207000000 Of commercial credit 10060208000000 Of other permanent investments valued at cost 10060209000000 Of other long-term assets 10060210000000 Of other assets 10060211000000 Total loss from impairment or effect of reversal of impairment 10060212000000 Interest on certificates of excess or voluntary 10060213000000 Charges to contingency reserve to cover claims for missing merchandise

Friday, January 13, 2023 OFFICIAL GAZETTE 497 10060214000000 Interest payable in financing for asset acquisition 10060215000000 Cancellation of estimate for uncollectability or difficult collection 10060216000000 Cancellation of other liability accounts 10060217000000 Gain from partnership contracts 10060218000000 Interest in favor from loans to officials and employees 10060219000000 Gain from valuation of benefits to be received in securitization operations 10060220000000 Gain from valuation of asset for administration of transferred assets 10060221000000 Gain from valuation of liability for administration of transferred assets 10060222000000 Lease income 10060223000000 Sales 10060224000000 Income 10060225000000 Cost of sales 10060226000000 Other items from special department products 10060227000000 Loss from sale of properties, furniture and equipment 10060228000000 Gain from sale of properties, furniture and equipment 10060229000000 Cancellation of operations without movement 10060230000000 Loss from valuation of benefits to be received in securitization operations 10060231000000 Estimate for inventory obsolescence 10060232000000 Result in benefits to be received in securitization operations 10060233000000 Result from monetary position originated by items not related to financial margin 10060234000000 Result from revaluation of items not related to financial margin 10060235000000 Other items from operating income (expenses) 10060236000000 Increase due to update of other operating income (expenses) 10060237000000 Total 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 retirement benefits Termination benefits 10060244000000 Termination benefits for reasons other than restructuring 10060245000000 Termination benefits due to restructuring 10060246000000 Total termination benefits

498 OFFICIAL GAZETTE Friday, January 13, 2023 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 workers' participation in profits 10060251000000 Wages, salaries and benefits to workers with disabilities and/or elderly adults 10060252000000 Professional fees 10060253000000 Rents 10060254000000 Insurance and sureties 10060255000000 Promotion and advertising expenses 10060256000000 Transfers to the protection fund 10060257000000 Taxes and various fees 10060258000000 Non-deductible expenses 10060259000000 Technology expenses 10060260000000 Depreciations 10060261000000 Use or temporary enjoyment of automobiles with rechargeable electric batteries and electric automobiles with internal combustion engine 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 haulage paid to individuals 10060267000000 Freight and haulage paid to legal entities 10060268000000 Consumables and minor supplies 10060269000000 Loss from uncollectible credits 10060270000000 Restaurant consumption 10060271000000 Loss from derivative financial operations 10060272000000 Deduction for food aid for workers 10060273000000 Other administrative and promotional expenses 10060274000000 Increase due to update of administrative and promotional expenses 10060275000000 Total administrative expenses Part II Data to be provided Related parties 2022 Non-related parties 2022 Related parties 2021 Non-related parties 2021 Data to be provided Accumulable or deductible for Income Tax 2022 Accumulable or deductible for Income Tax 2021 Non-accumulable or not subject to Income Tax (income) non-deductible (expenses) for Income Tax 2022 Non-accumulable or not subject to Income Tax (income) non-deductible (expenses) for Income Tax 2021

Friday, January 13, 2023 OFFICIAL GAZETTE 499 This annex consists of 8 columns and is divided into two parts. Part I Index Concept Data to be provided 7.- 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, 2022 Taxable base Rate, tariff or quota (amounts in pesos) Contributions payable by the taxpayer as a 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 fiscal incentive for projects in research and technological development authorized in previous years 10070004000000 Amount pending applied in the year, from the fiscal incentive for investment projects in the production of national cinematography from previous years 10070005000000 Amount pending applied in the year, from the fiscal incentive for investment projects in the arts from previous years 10070006000000 Incentive for investment projects in the production of national cinematography 10070007000000 Incentive for investment projects in the arts 10070008000000 Expenses and investments for "projects in research and technological development", applied in the 2022 year 10070009000000 Expenses and investments for "projects in research and technological development", applied in the 2021 year 10070010000000 Expenses and investments for "projects in research and technological development", applied in the 2020 year 10070011000000 Expenses and investments for "projects in research and technological development", applied in the 2019 year 10070012000000 Expenses and investments for "projects in research and technological development", applied in the 2018 year 10070013000000 Expenses and investments for "projects in research and technological development", applied in the 2017 year 10070014000000 Expenses and investments for "projects in research and technological development", applied in the 2016 year 10070015000000 Expenses and investments for "projects in research and technological development", applied in the 2015 year 10070016000000 Expenses and investments for "projects in research and technological development", applied in the 2014 year 10070017000000 Amount pending to apply for "projects in research and technological development" 10070018000000 Incentive for investment in projects and programs for high-performance sports 10070019000000 Amount pending to apply for investment in projects and programs for high-performance sports 10070020000000 Income obtained from government support 10070021000000 Amount pending to apply from the incentive for investment in fixed feeding equipment for electric vehicles

500 OFFICIAL GAZETTE Friday, January 13, 2023 10070022000000 Amount of the fiscal incentive for biodiesel and its mixtures 10070023000000 Other incentives 10070024000000 Total incentives 10070025000000 Provisional payments made and deposited with the federation 10070026000000 ISR withheld from the taxpayer 10070027000000 ISR creditable paid abroad 10070028000000 ISR creditable for dividends or profits distributed 10070029000000 Other amounts payable 10070030000000 Other amounts in favor 10070031000000 Difference payable 10070032000000 Difference in favor 10070033000000 Income Tax payable for the year 10070034000000 Fiscal incentive in matter of Income Tax indicated in the Decree of fiscal incentives for the northern border region, published in the DOF on December 31, 2018, applied in the 2022 year 10070035000000 Fiscal incentive in matter of Income Tax indicated in the Decree of fiscal incentives for the southern border region, published in the DOF on December 30, 2020, applied in the 2022 year 10070036000000 Income Tax paid in annual, normal and complementary declarations 10070037000000 Difference payable for the year 10070038000000 ISR paid in excess applied against IETU 10070039000000 Balance in favor for the year Other data 10070040000000 Income Tax on income subject to preferential tax regimes 10070041000000 Income Tax on distributed dividends not originating from CUFIN nor from CUFINRE 10070042000000 Income Tax on distributed dividends originating from CUFINRE Value Added Tax (VAT) 10070043000000 Value of acts or activities taxed at the 16% rate 10070044000000 Value of acts or activities taxed at the 0% rate 10070045000000 Sum of the value of taxed acts or activities 10070046000000 Value of acts or activities for which payment is not obligated (exempt) 10070047000000 Total value of acts or activities 10070048000000 Value of acts or activities not subject 10070049000000 Sum of VAT incurred for the months of the year 10070050000000 Sum of creditable VAT for the months of the year without including balances in favor

Friday, January 13, 2023 OFFICIAL GAZETTE 501 10070051000000 Fiscal incentive in matter of Value Added Tax indicated in the Decree of fiscal incentives for the northern border region, published in the DOF on December 31, 2018, applied in the 2022 year 10070052000000 Fiscal incentive in matter of Value Added Tax indicated in the Decree of fiscal incentives for the southern border region, published in the DOF on December 30, 2020, applied in the 2022 year 10070053000000 Sum of compensations applied to VAT from other federal contributions in the months of the year 10070054000000 Sum of credits of VAT balances in favor 10070055000000 Sum of VAT returned in the months of the year 10070056000000 Credit of VAT for investments or expenses in pre-operational periods (articles 5, fraction VI and 5-B, second paragraph of the LIVA) 10070057000000 Increase of VAT for investments or expenses in pre-operational periods (articles 5, fraction VI and 5-B, second paragraph of the LIVA) 10070058000000 Refund of VAT for investments or expenses in pre-operational periods (articles 5, fraction VI and 5-B, second paragraph of the LIVA) 10070059000000 Amount of information technology services provided abroad considered as exported and subject to the 0% VAT rate (article 29, fraction IV, inciso i) of the LIVA) Special Tax on Production and Services (IEPS) 10070060000000 Value of acts or activities taxed at the 30% rate (gambling with bets and lotteries) 10070061000000 Sum of IEPS incurred for the months of the year 10070062000000 Sum of compensations applied to IEPS from other federal contributions in the months of the year 10070063000000 Biodiesel and its mixtures referred to in fraction I of section a, of article 16 of the LIF 2022 10070064000000 Biodiesel and its mixtures referred to in fraction IV of section a, of article 16 of the LIF 2022 Tax on Foreign Trade 10070065000000 General import tax 10070066000000 General export tax 10070067000000 Total foreign trade taxes Social security contributions 10070068000000 Worker-employer quotas to IMSS 10070069000000 Contributions to infonavit 10070070000000 Contributions to retirement insurance

502 OFFICIAL GAZETTE Friday, January 13, 2023 Rights for services provided 10070071000000 National Banking and Securities Commission (CNBV) 10070072000000 The National Institute of Migration (INM).- visitor without permit to perform remunerated activities (article 8, fraction I of the Federal Rights Law) 10070073000000 The National Institute of Migration (INM).- migratory services (article 12 of the Federal Rights Law) 10070074000000 Others specify concept Contributions for which it is a withholding agent: Income Tax (ISR) For payments to residents in the country 10070075000000 For salaries 10070076000000 Professional fees at 35% art 96 LISR 10070077000000 Prizes 10070078000000 Professional fees at 10% 10070079000000 Leasing at 10% 10070080000000 Alienation of other goods at 20% 10070081000000 Interest at 0.08%, on the amount of capital 10070082000000 Interest at 20% 10070083000000 Commissions 10070084000000 Interest and exchange gain at 35% 10070085000000 For dividends at 10% 10070086000000 Others 10070087000000 Total ISR withheld to residents in the country For payments to residents abroad 10070088000000 Salaries at 15% 10070089000000 Salaries at 30% 10070090000000 Retirement, pensions and other concepts at 15% 10070091000000 Retirement, pensions and other concepts at 30% 10070092000000 Professional fees at 25% 10070093000000 Royalties at 5% 10070094000000 Royalties at 10% 10070095000000 Royalties at 25% 10070096000000 Royalties at 35% 10070097000000 Technical assistance 10070098000000 Mediations 10070099000000 Real estate leasing 10070100000000 Furniture leasing at 25% 10070101000000 Exchange of public debt for capital 10070102000000 Financial leasing 10070103000000 Prizes 10070104000000 Tourism service of shared time 10070105000000 Interest at 4.9% 10070106000000 Interest at 10% 10070107000000 Interest at 15% 10070108000000 Interest at 21% 10070109000000 Interest at 35%

Friday, January 13, 2023 OFFICIAL GAZETTE 503 10070110000000 Alienation of real estate 10070111000000 Alienation of shares 10070112000000 Capital derivative financial operations 10070113000000 Debt derivative financial operations 10070114000000 Construction of work, installation, maintenance or assembly on real estate 10070115000000 Charter party contract 10070116000000 Public, artistic and sporting shows 10070117000000 For dividends at 10% 10070118000000 Others 10070119000000 Total ISR withheld to residents abroad Value Added Tax (VAT) 10070120000000 Independent personal services provided by individuals 10070121000000 Use or temporary enjoyment of goods lent or granted by individuals 10070122000000 Land freight transport services provided by individuals or legal entities 10070123000000 Services provided by commission agents, individuals 10070124000000 Acquisition, or use or temporary enjoyment of tangible goods, alienated or granted by residents abroad without permanent establishment in the country 10070125000000 Others 10070126000000 Total VAT withheld Other withheld contributions 10070127000000 Special Tax on Production and Services withheld 10070128000000 Others Compensations made and returns obtained Compensations made during the year of balances in favor originating from: At historical value: 10070129000000 Value Added Tax 10070130000000 Income Tax 10070131000000 Other federal contributions At updated value: 10070132000000 Value Added Tax 10070133000000 Income Tax 10070134000000 Other federal contributions Compensations made during the year applied to: 10070135000000 Own Value Added Tax originating from Own Value Added Tax 10070136000000 Own Income Tax originating from Own Income Tax 10070137000000 Other federal contributions

504 OFFICIAL GAZETTE Friday, January 13, 2023 Returns obtained in the year 10070138000000 Other federal contributions From: 10070139000000 Value Added Tax 10070140000000 Income Tax 10070141000000 Other federal contributions Part II Data to be provided Contribution determined by audit payable or in favor Contribution payable or balance in favor determined by the taxpayer Difference Uninvestigated differences not investigated by audit 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, 2022 Amount corresponding to the audited fiscal year Amount originating from previous years (amounts in pesos) Income Tax incurred as a direct subject 10080000000000 Determined by the taxpayer (of the year) 10080001000000 Difference determined by the taxpayer (of 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 personal service subordinate 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:

Friday, January 13, 2023 OFFICIAL GAZETTE 505 Income Tax for payment of leases in its capacity as withholding agent 10080005000000 Corresponding to the month of: Income Tax for payment of interests in its capacity as withholding agent 10080006000000 Corresponding to the month of: Income Tax (other withholdings to residents in Mexico) in its capacity as withholding agent 10080007000000 Corresponding to the month of: Income Tax on dividends as direct subject 10080008000000 Corresponding to the month of: Income Tax preferential tax treatments as direct subject 10080009000000 Corresponding to the fiscal year of: Income Tax for payments to foreign countries in its capacity as withholding agent 10080010000000 Corresponding to the month of: Corporate Income Tax at a Single Rate incurred as direct subject 10080011000000 Corresponding to the fiscal year of: (specify) Tax on Cash Deposits as collector (of previous fiscal years) 10080012000000 Corresponding to the fiscal year of: Information determined by the taxpayer: Tax on Assets as direct subject 10080013000000 Corresponding to the fiscal year of: (specify the fiscal year) Value Added Tax incurred as direct subject 10080014000000 Corresponding to the month of: Value Added Tax in its capacity as withholding agent 10080015000000 Corresponding to the month of:

506 OFFICIAL GAZETTE Friday, January 13, 2023 Special Tax on Production and Services incurred as direct subject 10080016000000 Corresponding to the month of: Special Tax on Production and Services in its capacity as withholding agent 10080017000000 Corresponding to the month of: Tax on New Cars 10080018000000 Corresponding to the month of: Contributions to the Mexican Institute of Social Security 10080019000000 Corresponding to the month of: Contributions to the National Workers' Housing Fund Institute 10080020000000 Corresponding to the bimonthly period of: Contributions to retirement insurance 10080021000000 Corresponding to the bimonthly period of: Local Taxes 10080022000000 Corresponding to the month of: Tax on Payrolls 10080023000000 Corresponding to the month of: Rights for the services provided 10080024000000 The National Institute of Migration (INM).- visitor without permission to perform remunerated activities (article 8, fraction I of the Federal Rights Law) corresponding to the month of: 10080025000000 The National Institute of Migration (INM).- migratory services (article 12 of the Federal Rights Law) 10080026000000 The National Banking and Securities Commission (CNBV) 10080027000000 Others specify concept and period to which it corresponds: Other contributions 10080028000000 Specify concept and period to which it corresponds:

Friday, January 13, 2023 OFFICIAL GAZETTE 507 Differences not considered by the taxpayer in the audited fiscal year: 10080029000000 Difference determined by audit not considered by the taxpayer (of the audited fiscal year) Income Tax provisional payments 10080030000000 Corresponding to the month of: Income Tax withholdings to residents in Mexico 10080031000000 Corresponding to the month of: Income Tax withholdings to residents abroad 10080032000000 Corresponding to the month of: Income Tax on dividends 10080033000000 Corresponding to the month of: Income Tax preferential tax treatments as direct subject 10080034000000 Corresponding to the fiscal year Value Added Tax as direct subject 10080035000000 Corresponding to the month of: Value Added Tax in its capacity as withholding agent 10080036000000 Corresponding to the month of: Special Tax on Production and Services as direct subject 10080037000000 Corresponding to the month of: Special Tax on Production and Services in its capacity as withholding agent 10080038000000 Corresponding to the month of: Tax on New Cars 10080039000000 Corresponding to the month of:

508 OFFICIAL GAZETTE Friday, January 13, 2023 Contributions to the Mexican Institute of Social Security 10080040000000 Corresponding to the month of: Contributions to the National Workers' Housing Fund Institute 10080041000000 Corresponding to the bimonthly period of: Contributions to retirement insurance 10080042000000 Corresponding to the bimonthly period of: Local Taxes 10080043000000 Corresponding to the month of: Rights 10080044000000 Corresponding to the right Other contributions 10080045000000 Specify concept and period to which it corresponds: 10080046000000 Total Part II Data to provide Total of contributions to pay Amount of the contribution in litigation Payment date 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): presentation date 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 9.- Reconciliation between accounting and fiscal results for purposes of Income Tax For the year ended December 31, 2022 2022 2021 (amounts in pesos) 10090000000000 Net profit 10090001000000 Net loss

Friday, January 13, 2023 OFFICIAL GAZETTE 509 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 Minus: 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 in the year 10090015000000 Fiscal profit before PTU paid in the year Plus or minus: 10090016000000 PTU paid in the year 10090017000000 Fiscal loss of the year 10090018000000 Fiscal profit of the year 10090019000000 Additional deduction for first employment incentive of the year (article ninth 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 reimbursement 10090026000000 Fiscal profit on sale of furniture and equipment 10090027000000 Effectively collected late interest 10090028000000 Accumulable inventory 10090029000000 Customer advances 10090030000000 Fiscal exchange gain 10090031000000 Accumulable fiscal income from decrease in contingency reserve

510 OFFICIAL GAZETTE Friday, January 13, 2023 10090032000000 Fiscal profit on sale of adjudicated goods 10090033000000 Fiscal profit in trusts 10090034000000 Transfer pricing adjustment 10090035000000 Result from liquidation of cash derivative operations 10090036000000 Result from liquidation of in-kind derivative operations 10090037000000 Result from foreign exchange sales 10090038000000 Other non-accounting fiscal income 10090039000000 Total 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 cars not essential 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 to natural persons unpaid at 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 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 goods 10090067000000 Accounting loss in trusts 10090068000000 Accounting loss in joint ventures 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 transactions with related parties 10090072000000 Other non-fiscal accounting deductions 10090073000000 Total non-fiscal accounting deductions

Friday, January 13, 2023 OFFICIAL GAZETTE 511 Non-deductible items are accounted for in: 10090074000000 Interest paid 10090075000000 Non-deductible concepts for Income Tax 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 to natural persons that did not affect the result of the previous year paid in this 10090088000000 Effectively paid late interest 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 goods 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 (article 1.3 of the Decree published in the Official Gazette of the Federation on December 26, 2013) 10090098000000 Deduction of the additional 25% of salary amount (article 1.5 of the Decree published in the Official Gazette of the Federation on December 26 of 2013 and article 186 of the LISR) 10090099000000 Fiscal incentive for hiring persons with disabilities and/or elderly 10090100000000 Deduction of Income Tax withheld from persons with disabilities and/or elderly 10090101000000 Transfer pricing adjustment 10090102000000 Net interest from previous years 10090103000000 Net interest of the year 10090104000000 Other non-accounting fiscal deductions 10090105000000 Total 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

512 OFFICIAL GAZETTE Friday, January 13, 2023 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 earned in this 10090115000000 Accounting profit on sale of adjudicated goods 10090116000000 Accounting profit in trusts 10090117000000 Accounting profit in joint ventures 10090118000000 Tax balances in favor and their update 10090119000000 Credit portfolio recovery 10090120000000 Other non-fiscal accounting income 10090121000000 Total non-fiscal accounting income 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, 2022 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 the concept 10D071000 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 (article 16-A CFF) Type of financial derivative operations (article 20 LISR) Sum of notionals 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 representing of accumulative income and/or authorized deductions

Friday, January 13, 2023 OFFICIAL GAZETTE 513 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 abroad and in Mexico for the year ended December 31 of 2022 Tax identification number Country of fiscal residence 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 the concept 10D072000, of the general data annex Name, denomination or trade name of the subsidiary, associate or affiliate foreign 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 Form of payment (fund transfer, capitalization of credits or debts, etc.) Part III Data to provide Amount of the 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

514 OFFICIAL GAZETTE Friday, January 13, 2023 This annex consists of 15 columns and is divided into four parts. Part I Index Concept Data to provide 12.- Partners or shareholders who had shares or partnership interests For the year ended December 31, 2022 Tax identification number or RFC Country of residence for tax purposes (amounts in pesos) Name, denomination or trade name of the partner or shareholder 10120000000000 (specify) 10120001000000 Total Part II Data to provide Percentage of participation of the partner or shareholder in the year Holding period from Holding period to Amount of contributions that are not Premium in 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 interest rate agreed in case of loans received Destination of the loan Amount of premium in subscription of shares Form of payment (fund transfer, capitalization of credits or debts, etc.) This annex consists of 14 columns and is divided into three parts. Part I Index Concept Data to provide 13.- Transactions with related parties For the year ended December 31 of 2022 Tax identification number or RFC Type of operation In case that in the column "type of operation" there has been 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 the concept 10D036000, of the general data annex

Friday, January 13, 2023 OFFICIAL GAZETTE 515 Income Tax Denomination or trade name of the related party Accumulative income 10130000000000 (specify) 10130001000000 Total accumulative income Authorized deductions 10130002000000 (specify) 10130003000000 Total 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 contributions Unique and valuable (yes or no) in case Affirmative Indicate In the annex denominated additional information, of which contributions unique and Valuable are Dealt with The operation is agreed as with independent parties in comparable operations (yes or no) Part III Data to provide Amount of fiscal adjustment by the taxpayer so that the operation is considered agreed as with independent parties in comparable operations Were the values of acts or activities modified for VAT, or the VAT creditable (deductions) as a consequence of a transfer pricing adjustment (rule 3.9.1.2. section b, of the RMF 2022) (yes or no) Indicate if you obtained benefit from the treaties to avoid double taxation (yes, no, n/a) Amount Modified

516 OFFICIAL GAZETTE Friday, January 13, 2023 Index Concept Data to provide 14.- Taxpayer information on its transactions with related parties For the year ended December 31, 2022 (amounts in pesos) Note: Information from this annex is only captured when it has been noted in the concept 10D036000, of the general data annex Business knowledge, general information Which is (are) the predominant activity(ies) of the taxpayer: 10140000000000 Granting of temporary use or enjoyment of goods 10140001000000 Services 10140002000000 Others (specify) 10140003000000 The taxpayer is the owner of the assets it uses to perform 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) which 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 the owner and which it has registered in its accounting (see appendix VIII) 10140017000000 Field 1 10140018000000 Field 2 10140019000000 Field 3 10140020000000 Field 4 10140021000000 Field 5 10140022000000 Value of the intangible asset registered in its accounting

Friday, January 13, 2023 OFFICIAL GAZETTE 517 10140023000000 The taxpayer obtained an advance pricing agreement (apa) aplicable to the fiscal year 10140024000000 Letter number 10140025000000 Letter date 10140026000000 Indicate if an advance pricing agreement (apa) is pending applicable to the fiscal year 10140027000000 Submission date of the promotion 10140028000000 The taxpayer obtained any favorable resolution from the SAT that involves transactions with related parties 10140029000000 Letter number 10140030000000 Letter date 10140031000000 Deducted in the year initial inventories originating from transactions with related parties carried out in previous years 10140032000000 Deducted in the year depreciations or amortizations originating from transactions 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 submitted its informational declaration for its transactions with related parties (fraction X of article 76 of the LISR) 10140035000000 Submission date (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 that demonstrates compliance with the provisions of article 76 fractions IX and XII of the LISR, or who advised in its formulation 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 RFC of the persons who advised tax-wise in terms of 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

518 OFFICIAL GAZETTE Friday, January 13, 2023 Obligations regarding transfer pricing 10140046000000 The figures reported in the informative declaration of operations 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)) 10140047000000 In case of discrepancy, specify: 10140048000000 The figures reported in the informative declaration (paragraph X of article 76 of the LISR) are consistent with those stated in annex 13 of the statement, 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 paragraph XII of article 76 of the LISR are consistent with those stated in annex 13 of the statement 10140051000000 In case of discrepancy, specify: 10140052000000 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 10140053000000 Indicate the transactions carried out 10140054000000 Amount of transactions 10140055000000 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 10140056000000 Did you make any adjustment in the matter 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 13 presents information in the column "amount of fiscal adjustment by the taxpayer so that the operation is considered agreed as with independent parties in comparable operations" answer the following (fiscal effects not accounting): 10140057000000 The amount of the increase in taxable income for the purposes of the LISR 10140058000000 The amount of the increase in authorized deductions for the purposes of the LISR, even for decreasing income 10140059000000 The amount decreased in authorized deductions for the purposes of the LISR 10140060000000 Amount increased in the declarations presented for the fiscal year for taxes withheld on payments abroad, as a consequence of transfer pricing adjustments 10140061000000 Amount decreased in the declarations presented for the fiscal year for creditable VAT, as a consequence of transfer pricing adjustments

Friday, January 13, 2023 OFFICIAL GAZETTE 519 10140062000000 Supportive documentation is available that substantiates the real adjustments made 10140063000000 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 2022 RMF) 10140064000000 Indicate modified amount of acts or activities. (RMF) 10140065000000 Indicate modified amount of creditable IEPS. (RMF) 10140066000000 Complied with the requirements established in the current RMF to consider a transfer pricing adjustment that increased its deductions as deductible 10140067000000 In the case of voluntary adjustments, presented 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 the provisions of article 11 paragraph 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 the provisions of paragraphs I, II and III of article 180 of the LISR (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 10140071000000 Article 180 paragraph I of the LISR 10140072000000 Article 180 paragraph II of the LISR 10140073000000 Article 180 paragraph III of the LISR 10140074000000 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 10140075000000 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 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 paragraph XXIII of article 28 of the LISR 10140078000000 Indicate the amount of the expense considered as non-deductible 10140079000000 Deducted expenses with related parties referred to in the second paragraph of paragraph XXIX of article 28 of the LISR 10140080000000 Indicate the amount of the deduction made

520 OFFICIAL GAZETTE Friday, January 13, 2023 10140081000000 Considered as non-deductible expenses with related parties referred to in the first paragraph of paragraph 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 paragraph 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 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 10140086000000 Deducted expenses with related parties carried out abroad on a prorated basis 10140087000000 Indicate the amount of the deduction of expenses carried out 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 2022 RMF Gains and/or losses from the disposal of shares 10140090000000 Obtained fiscal gain and/or loss when 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 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 equity capital of the issuer 10140096000000 Name of the acquirer 10140097000000 RFC or tax id of the acquirer 10140098000000 Presented to the tax authorities the study on the determination of the selling price of the shares in the terms of 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) 10140099000000 Date of presentation to the tax authorities of the study on the determination of the selling price of the shares 10140100000000 Tax authority in which it was presented 10140101000000 Mention the business reason for disposing of the shares 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

Friday, January 13, 2023 OFFICIAL GAZETTE 521 If affirmative to the previous index, indicate RFC and name of the appraiser: 10140104000000 Name of the expert 10140105000000 RFC Financial derivative operations with related parties 10140106000000 Accumulated income from financial derivative operations 10140107000000 Indicate the amount of the corresponding accumulation 10140108000000 Made deductions related to financial derivative operations 10140109000000 Indicate the amount of the corresponding deduction 10140110000000 Obtained losses in financial derivative operations with related parties in the terms of article 28 paragraph 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 paragraph XXIV of the LISR 10140113000000 Indicate the corresponding amount Insufficient capitalization: 10140114000000 Determined non-deductible interest in accordance with the provisions of article 28 paragraph XXVII of the LISR 10140115000000 Annual average balance of all debts that accrued interest payable, determined in the terms of article 28 paragraph XXVII of the LISR 10140116000000 Equity capital at the beginning of the exercise determined in the terms of article 28 paragraph XXVII of the LISR 10140117000000 Equity capital at the end of the exercise determined in the terms of article 28 paragraph XXVII of the LISR 10140118000000 Average equity capital 10140119000000 Average equity capital divided by three 10140120000000 Annual average balance of taxpayer's debts contracted with related parties resident abroad, determined in the terms of article 28 paragraph XXVII of the LISR 10140121000000 Non-deductible interest determined in the terms of article 28 paragraph XXVII of the LISR 10140122000000 Opted to consider as equity capital of the exercise the initial and final balances of the exercise of its capital contribution accounts, net fiscal income and reinvested net fiscal income Corresponding adjustments 10140123000000 Made during the fiscal year (in the own exercise subject to review or for the purposes of previous exercises) any adjustment in the matter of transfer pricing as a consequence of applying what is stated in the transfer pricing documentation of some related party resident abroad 10140124000000 If affirmative, indicate the amount of the same 10140125000000 The adjusted fiscal year (1) 10140126000000 The adjusted fiscal year (2) 10140127000000 The adjusted fiscal year (3)

522 OFFICIAL GAZETTE Friday, January 13, 2023 10140128000000 Carried out corresponding adjustments in the matter of transfer pricing during the fiscal year (in the own exercise subject to review or for the purposes of previous exercises) 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 the matter of transfer pricing during the fiscal year (in the own exercise subject to review or for the purposes of previous exercises) 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 (2022) 10140138000000 Is obliged to present the informative declaration provided for in paragraph I (master file of related parties) 10140139000000 Is obliged to present the informative declaration provided for in paragraph II (local file of related parties) 10140140000000 Is obliged to present the informative declaration provided for in paragraph III (country by country) If affirmative in this last case specify the assumption of obligation: 10140141000000 By being a multinational controlling legal person (paragraph III, subsection a)) 10140142000000 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 person, the following informative declarations of related parties: 10140143000000 Obligation to present the master declaration 10140144000000 Obligation to present the country by country declaration Annual informative declarations of related parties of 2021 presented in 2022 (article 76-A of the LISR) 10140145000000 Presented on time and in due form the informative declaration of the master file of related parties of the multinational corporate group of the fiscal year of 2021 10140146000000 Date of presentation (last presented) 10140147000000 Presented on time and in due form the informative declaration of the local file of related parties of the fiscal year of 2021 10140148000000 Date of preparation of the information and transfer pricing documentation associated with the declaration 10140149000000 Date of presentation (last presented) 10140150000000 Presented on time and in due form the informative declaration of the country by country of the multinational corporate group of the fiscal year of 2021 10140151000000 Date of presentation (last presented)

Friday, January 13, 2023 OFFICIAL GAZETTE 523 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 Presented the informative declaration for your operations with related parties (paragraph X of article 76 of the LISR, annex 9 of the DIM) including operations with related parties resident in national territory as contemplated in the 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 the matter of transfer pricing of fiscal and customs provisions 10140159000000 Specify the number(s) of criterion(ies) 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 Presented the informative declaration for your operations with parties (paragraph X of article 76 of the LISR, annex 9 of the DIM) including operations with related parties resident in national territory as contemplated in the tax procedure 5/DEC-12 Index Concept Informative Data 15.- Informative Data For the exercise ended on December 31, 2022 Amount (figures in pesos) Informative data of the taxpayer 10150000000000 Is authorized for notification by means of tax mailbox

524 OFFICIAL GAZETTE Friday, January 13, 2023 Informative data of the taxpayer as legal representative 10150001000000 Is a partner or shareholder of some taxpayers that 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 Participation of workers in profits 10150014000000 PTU generated during the exercise 10150015000000 PTU not collected in the previous exercise 10150016000000 PTU paid in the exercise 10150017000000 Taxable rent base for PTU Figures at the end of the exercise Income Tax 10150018000000 Authorized deductions for the purposes of Income Tax 10150019000000 Profit coefficient to apply in the following exercise 10150020000000 Income from dividends of persons resident in the country 10150021000000 Income from dividends of persons resident abroad 10150022000000 Income from distributed dividends that do not come from CUFIN nor from reinvested CUFIN 10150023000000 Taxable income from the gain realized that derives from merger 10150024000000 Taxable income from the gain realized that derives from spin-off 10150025000000 Taxable income from the gain realized that derives from capital reductions of societies resident abroad in which the taxpayer is a partner or shareholder 10150026000000 Taxable income from the gain realized that derives from liquidation of societies resident 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 coming from CUFIN and CUFINRE 10150032000000 Dividends paid not coming from CUFIN nor from CUFINRE 10150033000000 Total of taxable income

Friday, January 13, 2023 OFFICIAL GAZETTE 525 10150034000000 Total of taxable income obtained in the northern border region in the previous fiscal year 10150035000000 Balance of CUFIN 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 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

526 OFFICIAL GAZETTE Friday, January 13, 2023 Net fiscal income account exercises from 2014 to 2022 10150055000000 Initial balance of updated CUFIN Plus: 10150056000000 Fiscal result of the exercise Minus: 10150057000000 ISR (article 9 first paragraph LISR) 10150058000000 Non-deductible items, except provisions and reserves (article 28 paragraphs VIII and IX LISR) 10150059000000 Participation of workers in the profits of the companies paid in the exercise (article 9 paragraph I LISR) 10150060000000 Effect of Income Tax paid abroad for payment of dividends to the taxpayer (article 77 fourth paragraph LISR) Equal: 10150061000000 Positive result 10150062000000 Negative result (difference referred to in article 77, fifth paragraph of the LISR) Plus: 10150063000000 Initial balance of updated CUFIN Plus: 10150064000000 Dividends collected Minus: 10150065000000 Dividends paid Other concepts specify: 10150066000000 (specify) 10150067000000 (specify) 10150068000000 (specify) 10150069000000 (specify) 10150070000000 (specify) 10150071000000 Total balance of CUFIN at the end of the current exercise updated from the exercises of 2014 to 2022 10150072000000 Balance of net fiscal income account.- CUFIN northern border region of the 2022 exercise 10150073000000 Balance of net fiscal income account.- CUFIN southern border region of the 2022 exercise Net fiscal income account exercises from 2001 to 2013 10150074000000 Initial balance of updated CUFIN Plus: 10150075000000 Dividends collected Minus: 10150076000000 Dividends paid Plus: 10150077000000 Inflation adjustment Other concepts. Specify 10150078000000 (specify) 10150079000000 (specify) 10150080000000 (specify)

Friday, January 13, 2023 OFFICIAL GAZETTE 527 10150081000000 (specify) 10150082000000 (specify) 10150083000000 Total CUFIN balance at the end of the current year, updated for the years 2001 to 2013 Net fiscal profit account for years prior to 2000 10150084000000 Initial updated CUFIN balance Plus: 10150085000000 Dividends received Less: 10150086000000 Dividends paid Plus: 10150087000000 Inflation adjustment 10150088000000 Total CUFIN balance at the end of the prior year, updated for years prior to 2000 Reinvested net fiscal profit account 10150089000000 Initial updated CUFINRE balance 10150090000000 Dividends paid Plus: 10150091000000 Inflation adjustment Other concepts. Specify 10150092000000 (specify) 10150093000000 (specify) 10150094000000 (specify) 10150095000000 (specify) 10150096000000 (specify) 10150097000000 Total CUFINRE balance at the end of the year, updated Updated balances (Income Tax) at the end of the 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 prior years 10150103000000 Fiscal losses from prior years Foreign Trade 10150104000000 Customs declared value of definitive imports 10150105000000 Customs declared value of definitive exports Value Added Tax 10150106000000 VAT paid at customs during the year 10150107000000 VAT charged on importation of acquired intangible goods

528 OFFICIAL GAZETTE Friday, January 13, 2023 10150108000000 VAT charged on importation of the use or enjoyment of intangible goods 10150109000000 VAT charged on importation of services 10150110000000 Creditable VAT on interest 10150111000000 VAT credited for the importation of acquired intangible goods 10150112000000 VAT credited for the importation of the use or enjoyment of intangible goods 10150113000000 VAT credited for 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 exempt acts or activities Special Tax on Production and Services 10150118000000 IEPS paid at customs during the year 10150119000000 Biodiesel and its mixtures referred to in fraction I of section a, of article 16 of the LIF 2022 10150120000000 Biodiesel and its mixtures referred to in fraction IV of section a, of article 16 of the LIF 2022 Financial Consolidation Information 10150121000000 It is a controlling entity in terms of the financial information accounting standard applicable to the taxpayer Note: in the event of an affirmative response to the above index, information must be provided in the following two indices: 10150122000000 Total consolidated sales or net income determined in accordance with the financial information accounting standard applicable to the taxpayer 10150123000000 It has subsidiaries in terms of the financial information accounting standard applicable to the taxpayer abroad, or permanent establishments resident or located in foreign countries Decree on tax incentives for the northern border region Income Tax Exclusive income of the northern border region (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 the 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

Friday, January 13, 2023 OFFICIAL GAZETTE 529 Between: 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 (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 following block, understanding that they refer to those of the branch, agency or any other establishment located in the northern border region 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 the 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 Between: 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 (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 following 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 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

530 OFFICIAL GAZETTE Friday, January 13, 2023 Less: 10150143000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries in the 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 Between: 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 Determination of the applicable tax credit 10150147000000 ISR caused in the fiscal year (concept "tax caused in the year" of the annual declaration, section "determination of ISR") 10150148000000 Total income of the northern border region Between: 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 caused 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 previous index (first paragraph, article two of the Decree on tax incentives for the northern border region) Decree on tax incentives for the southern border region Income Tax Exclusive income of the southern border region (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 the 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

Friday, January 13, 2023 OFFICIAL GAZETTE 531 Between: 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 (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 In case of an affirmative response to the above 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 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 the 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 Between: 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 (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 following 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 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

532 OFFICIAL GAZETTE Friday, January 13, 2023 Less: 10150172000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries in the 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 Between: 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 the applicable tax credit 10150176000000 ISR caused in the fiscal year (concept "tax caused in the year" of the annual declaration, section "determination of ISR") 10150177000000 Total income of the southern border region Between: 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 caused 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 previous index (first paragraph, article two of the Decree on tax incentives for the southern border region) Alienation of shares 10150182000000 Did you alienate shares 10150183000000 Date of the operation 10150184000000 Type of alienation 10150185000000 Other (specify) 10150186000000 Name of the issuing company of the alienated shares 10150187000000 Country of tax residence of the issuer 10150188000000 RFC or ID 10150189000000 Number of shares alienated 1015019000000 Indicate if you benefited from 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 year in question, the taxpayer has unapplied fiscal losses from alienation of shares.

Friday, January 13, 2023 OFFICIAL GAZETTE 533 10150195000000 Total amount of losses from alienation of shares at the end of the year. 10150196000000 Amount of the loss from alienation of shares determined. 10150197000000 Indicate if at the end of the year in question, the taxpayer has pending amounts to credit for the concept of ISR paid abroad in accordance with article 5 of the LISR In case of an affirmative response indicate: 10150198000000 Pending amount to credit. 10150199000000 Concept by which the Income Tax was paid in foreign countries. This annex consists of 15 columns and is divided into four parts. Part I Index Concept Data to provide 16.- Operations carried out with residents in foreign countries For the year ended December 31, 2022 Number of Fiscal Identification Type of Operation (amounts in pesos) Note: Information from this annex is only captured when it has been noted if in the concept 10D073000, of the general data annex 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", you selected any of the "other income" or "other payments" concepts, specify concept Country of residence Mexico has a broad agreement on information exchange with the country of the column above (yes or no) Amount of the operation Indicate if it is a related party (yes or no)

534 OFFICIAL GAZETTE Friday, January 13, 2023 Part III Data to provide Did you withhold and pay for this operation (yes or no) ISR rate withholding determined by audit ISR withheld paid Difference Part IV Data to provide Did you apply the benefits of any treaty concluded by Mexico to avoid double taxation (yes or no) This annex 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, 2022 MOI at the beginning of the year Balance pending to deduct at the beginning of the 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 Vessels 10170007000000 Transport equipment: automobiles 10170008000000 Transport equipment: automobiles with propulsion by rechargeable electric batteries and automobiles electric with internal combustion engine or hydrogen-powered 10170009000000 Transport equipment: conventional bicycles, bicycles and motorcycles with propulsion by rechargeable electric batteries 10170010000000 Transport equipment (other) 10170011000000 Fixed equipment for feeding electric vehicles 10170012000000 Computer equipment 10170013000000 Dies, molds, matrices and tooling 10170014000000 Telephone communications 10170015000000 Satellite communications 10170016000000 Lands (acquisition cost) 10170017000000 Adaptation of facilities for people with disabilities

Friday, January 13, 2023 OFFICIAL GAZETTE 535 10170018000000 Machinery and equipment for the generation of energy from renewable sources or from systems of efficient electricity cogeneration 10170019000000 Machinery and equipment 10170020000000 Oil pipelines, gas pipelines, terminals, and tanks of storage of hydrocarbons 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 reservoirs (applicable to hydrocarbon taxpayers) 10170023000000 Investments made in infrastructure of storage and transport (applicable to hydrocarbon taxpayers) 10170024000000 Other fixed assets 10170025000000 Sum of fixed assets 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 of deferred expenses and charges Expenditures in pre-operational periods 10170034000000 (specify) 10170035000000 Sum of pre-operational expenditures 10170036000000 Total investments Part II Data to provide Plus: MOI of acquisitions during the year Less: alienations and/or write-offs in the year Less: deduction in the year Less: immediate deduction in the year Balance pending to deduct at the end of the year This annex 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, 2022 Number of fiscal identification or RFC Outstanding balance of the loan at December 31, 2021 (amounts in pesos) Note: Information from this annex is only captured when it has been noted if in the concept 10D074000, of the general data annex

536 OFFICIAL GAZETTE Friday, January 13, 2023 Name, denomination or corporate name of the foreign resident 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" you selected the concept "other", specify concept: Were you the effective beneficiary of the interest (yes or no) Number of registration of the creditor resident in foreign countries before the SAT valid during the 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 interests paid and/or due Withholding rate of ISR Part IV Data to provide ISR withheld in the year Validity of the loan from Validity of the loan to Outstanding balance at December 31, 2022 Frequency of due date of interest payments Part V Data to provide In case that in the column "frequency of due date of interest payments" you selected the concept "other", specify concept: Amount guaranteed the loan (yes or no) Total amount of interests deducted in the year Destination of Capital borrowed Part VI Data to provide Did you 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

Friday, January 13, 2023 OFFICIAL GAZETTE 537 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 prior years For the year ended December 31, 2022 2022 2021 (figures in pesos) Note: Information from this annex is only captured when it has been noted in concept 10D041000, of the general data annex 10190000000000 The applied loss comes wholly or partially from a spin-off 10190001000000 Specify the RFC of the spin-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 audit report, the information corresponding to the previous indices 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 of the period 10190007000000 Fiscal loss updated 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 fiscal loss was last updated 10190010000000 Update factor of the period 10190011000000 Fiscal loss updated in the year in which it is applied or updated Note: the concepts of indices 10190008000000 to 10190011000000 must be repeated to update fiscal losses occurring from 2012 to 2021, or applied in the years from 2013 to 2022. 10190012000000 (amount of the decrease in 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 fiscal losses are amortized, noting the applied amount in the column corresponding to the fiscal loss. 10190013000000 Amount of pending fiscal loss to be applied Part II Data to provide 2020 2019 2018 2017 2016 2015 2014 Part III Data to provide 2013 2012

538 OFFICIAL GAZETTE Friday, January 13, 2023 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, 2022 Tax identification number Country of fiscal residence (figures in pesos) Note: Information from this annex is only captured when it has been noted in concept 10D293000, of the general data annex Name or corporate name Income 10200000000000 (specify) 10200001000000 Total income Expenses 10200002000000 (specify) 10200003000000 Total expenses Part II Data to provide Effective rate of the Income Tax paid in the foreign country (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 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

Friday, January 13, 2023 OFFICIAL GAZETTE 539 Part IV Data to provide The accounting is available to 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 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 performed 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 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 Preferential rate by treaty Part VII Data to provide Tax on income subject to REFIPRES

540 OFFICIAL GAZETTE Friday, January 13, 2023 This annex consists of 22 columns and is divided into six parts. Part I Index Concept Data to provide 21.- Deduction of net interest Net of the year (article 28, fraction XXXII of the LISR) For the year ended December 31, 2022 Amount of accumulative 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 (figures in pesos) Name or corporate name Income 10210000000000 (specify) 10210001000000 Total Part II Data to provide 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 persons members of the group or of all related parties Proportion of Income Deduction limit of the taxpayer Part III Data to provide Total of accrued interest deriving from debts (deductible amounts) Net interest pending to deduct from prior years (applicable from the 2021 year) 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 deductible of fixed assets Total amount deductible of delayed expenses Part V Data to provide Total amount deductible of delayed charges Total amount deductible of expenditures made in preoperative 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, fraction XXXII of the LISR (yes or no)

Friday, January 13, 2023 OFFICIAL GAZETTE 541 The questionnaires mentioned below contain information relative to the review effected 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 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 (review of the public accountant) for the year ended December 31, 2022 Audit procedures applied for the review of financial statements 10220000000000 It performed 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 internal control structure of the taxpayer 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 10220003000000 As a consequence of the performance of its work, it proposed financial adjustments that affected the tax situation of the taxpayer. 10220004000000 As a consequence of the performance of its work it found differences in immaterial items that may have fiscal repercussions 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 by the date of sending of the fiscal audit report the following: 10220006000000 Items that the taxpayer improperly 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.

542 OFFICIAL GAZETTE Friday, January 13, 2023 In case of negative answer, explain the reasons in the report on the review of the taxpayer's tax situation 10220011000000 In case of having detected in its audit any irregularity of those indicated in indices 10220006000000 to 10220010000000, indicate if it revealed any qualification in the report on the review of the taxpayer's tax situation 10220012000000 In case of having answered affirmatively in the index 10220004000000, it revealed such 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 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 tax matters In case of affirmative answer, specify: 10220014000000 It evaluated the competence, capacity and objectivity of the expert from the direction in tax 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 complied with what is provided in indices 10D170000 to 10D192000 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 complied with what is provided in indices 10D193000 to 10D200000 (as applicable) of the fiscal diagnosis, 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 informative declaration 10220022000000 It verified the information contained in the annex of operations carried out through trusts (article 76, fraction XIII, of the LISR) 10220023000000 It verified the information contained in the annex information on residents abroad, regarding residents abroad (article ninth of the transitional provisions of the LISR 2014, fraction X)

Friday, January 13, 2023 OFFICIAL GAZETTE 543 10220024000000 It verified the information contained in the annex information on residents abroad (article 76, fraction VI, of the LISR) 10220025000000 It verified the information contained in the annex of income subject to preferential tax regimes (article 178, of the LISR) 10220026000000 It verified the information contained in the annex of operations carried out through trusts (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 complied with what is provided in indices 10D309000 to 10D310000 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 complied with 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 (review of the public accountant) for the year ended December 31, 2022 According to its audit tests, the scope thereof and with the evidence that it retains in its working papers, answer if it ensured that the taxpayer complied with the following: Insufficient capitalization (article 28 fraction XXVII of the LISR) 10230000000000 It verified if the taxpayer complied with what is provided by the article 28 fraction XXVII of the LISR 10230001000000 It detected any non-compliance with what is provided by the article 28 fraction XXVII of the LISR

544 OFFICIAL GAZETTE Friday, January 13, 2023 10230002000000 Amount of non-deductible interest due to insufficient capitalization In case of considering fiscal accounts for the calculation, specify the amount of: 10230003000000 Capital contribution accounts 10230004000000 Net fiscal profit and net profit reinvested 10230005000000 In case of having observed that the answers 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 qualification in its report on the review of the tax situation 10230006000000 In addition to having answered affirmatively the index 10230005000000, it indicated any qualification in its audit report Supporting documentation for transfer prices (transfer pricing study) for operations with related parties residing abroad (article 76 fraction IX of the LISR) 10230007000000 It verified that the taxpayer formally complied with this tax 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 with this tax obligation, it mentioned such circumstance as a qualification in its report on the review of the tax situation 10230010000000 In case of non-compliance by the taxpayer, it mentioned such circumstance as a qualification in its audit report It verified that the supporting documentation for transfer prices, for operations with related parties residing abroad (article 76, fraction IX of the LISR), included the following: Note: the questions referred to in indices 1023011000000 to 10230028000000 will only be answered when it has been answered that yes in row 10140033000000 of annex 14 10230011000000 1) name, denomination or corporate name, domicile and fiscal residence, of the related persons with whom operations were celebrated. 10230012000000 2) that all related parties were considered according to the definition contained in paragraphs fifth and sixth of article 179 of the LISR. 10230013000000 3) documentation that demonstrates the direct and indirect participation 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. 10230016000000 6) information relative to the risks assumed in each type of operation evaluated. 10230017000000 7) information and documentation on 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 comparable operations or companies for each type of operation evaluated. 10230020000000 10) it was identified in the accounting records that the totality of the operations with related parties residing abroad were duly recorded.

Friday, January 13, 2023 OFFICIAL GAZETTE 545 10230021000000 In case that it has not complied with any of the points previously referred to, indicate if it mentioned such circumstance in its report on the review of the tax situation. 10230022000000 In case that it has not complied with any of the points previously referred to, indicate if it mentioned such circumstance in its audit report. 10230023000000 It 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 10230024000000 In case of a negative conclusion, indicate if it revealed any qualification in the report on the review of the taxpayer's tax situation 10230025000000 In case of a negative conclusion in the supporting documentation, indicate if it revealed any qualification in the audit report 10230026000000 In case that in the supporting documentation for transfer prices it suggested a transfer pricing adjustment that the taxpayer did not perform, it revealed any qualification in the report on the review of the taxpayer's tax situation 10230027000000 In case that the supporting documentation for transfer prices suggested a transfer pricing adjustment that the taxpayer did not perform, it revealed any qualification in the audit report 10230028000000 In these latter cases, it considered the taxpayer as deductible the transactions with related parties that represented a cost or expense to it Informative declaration of operations with related parties residing abroad (article 76 fraction X of the LISR) 10230029000000 It verified the timely presentation of the information on 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 manifested in the documentation referred to in article 76 fraction IX of the LISR (transfer pricing study) 10230031000000 It verified from a formal point of view the correct filling of the information on the 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 (article 76, fracture IX of the LISR). 10230032000000 In case of having observed errors in the filling, it mentioned such circumstance as a qualification in its report on the review of the taxpayer's tax situation In case of negative answer, specify: 10230033000000 It considered the taxpayer as deductible the transactions with related parties that represented a cost or expense to it 10230034000000 In case of non-compliance, it mentioned such circumstance as a qualification in its report on the review of the taxpayer's tax situation 10230035000000 In case of non-compliance, it mentioned such circumstance as a qualification in its audit report Annual informative declarations of related parties (article 76-A fraction X of the LISR) of 2021 presented in 2022

546 DIARIO OFICIAL Viernes 13 de enero de 2023 10230036000000 Verified the timely and proper submission of the master report of related parties of the multinational business group corresponding to the 2021 fiscal year 10230037000000 Verified the timely and proper submission of the local report of related parties corresponding to the 2021 fiscal year 10230038000000 Verified the timely and proper submission of the country-by-country report of the multinational business group corresponding to the 2021 fiscal year 10230039000000 In the event that errors were observed in the filling out of the annual informative reports of related parties corresponding to the 2021 fiscal year, mentioned such circumstance as a caveat in its report on the review of the taxpayer's fiscal situation Compliance with the obligation regarding operations with related parties (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 fiscal situation 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 in 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 fiscal situation, or in its opinion Operations with national related parties reported 10230046000000 In the event that it indicated yes in index 10d037000 of the annex "general data", verified that the informative declaration for its operations with related parties residing abroad (fraction X of article 76 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 for its operations with related parties residing abroad (fraction X of article 76 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 2022 were met Interest considered as dividends (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, indicated a caveat in its report on the review of the taxpayer's fiscal situation, or in its opinion

Viernes 13 de enero de 2023 DIARIO OFICIAL 547 Transfer pricing methodology (article 180 of the LISR) per transaction with related parties 10230050000000 Verified that in the transfer pricing supporting documentation, there is evidence that it attempted to apply first 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 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 on its operations with related parties 10230052000000 In the affirmative case, revealed any caveat in the report on the review of the taxpayer's fiscal situation, or in its opinion. E. Guide format for the presentation of the tax audit report on financial statements, applicable to investment funds of capital, equity, and debt instruments, for the fiscal year 2022. 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 population: 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 year, which are registered accounting-wise and are supported by supporting documentation. 42A012000 Name of the taxpayer: Public accountant identification data 42B000000 RFC 42B001000 Name (paternal surname, maternal surname, first name(s)) 42B002000 CURP: 42B003000 Registration number:

548 DIARIO OFICIAL Viernes 13 de enero de 2023 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 population: 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, consists of 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 fiscal situation that I attach. 42B017000 Name of the public accountant who issued the opinion: 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 population: 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: 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 accounting-wise and are supported by supporting documentation. 42C018000 Name of the legal representative:

Viernes 13 de enero de 2023 DIARIO OFICIAL 549 Index Concept Data to provide General data 42D000000 Competent authority 42D001000 Headquarters to which the ADAF belongs 42D002000 Administration 42D003000 Opted to audit its financial statements by taxable income (article 32-A CFF) 42D004000 Opted to audit its financial statements by the value of its assets (article 32-A CFF) 42D005000 Opted to audit its financial statements by the number of workers (article 32-A CFF) 42D006000 In the negative case in all questions of indices 42D003000, 42D004000 and 42D005000 above, mention the reason why it presents the audit report 42D007000 Type of fund 42D008000 Is part of a partnership in participation 42D009000 Is part of a trust In the affirmative case to the previous index, indicate the name or corporate name of the trust: 42D010000 Name or corporate name of the settlor 42D011000 Name or corporate name of the trustee 42D012000 Name or corporate name of the beneficiary (1) 42D013000 Name or corporate name of the beneficiary (2) 42D014000 Name or corporate name of the beneficiary (3) 42D015000 First audit report 42D016000 It is a specialized society in the investment in energy, electricity and infrastructure assets 42D017000 Type of special taxpayer 42D018000 Parent company 42D019000 Subsidiary company 42D020000 Start date of the fiscal year 42D021000 End date of the fiscal year 42D022000 Start date of the previous fiscal year 42D023000 End date of the previous fiscal year 42D024000 Type of opinion Indicate the RFC of the physical or moral person(s) that advised the taxpayer fiscally, through a written opinion: 42D025000 RFC 1 42D026000 RFC 2 42D027000 RFC 3 42D028000 RFC 4 42D029000 RFC 5

550 DIARIO OFICIAL Viernes 13 de enero de 2023 Fiscal effects 42D030000 Carried out operations with related parties 42D031000 If your answer was affirmative in index 42D030000 (must fill out annexes 12 and 13) 42D032000 Carried out operations with national related parties 42D033000 Carried out operations with foreign related parties 42D034000 It is a fiscally transparent foreign entity and/or a foreign legal figure 42D035000 In the year, it decreased pending fiscal losses to be applied from previous years referred to in fraction II of article 9 of the LISR (in the affirmative case must fill out annex 18) Other aspects 42D036000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria of fiscal and customs provisions 42D037000 Specify the number(s) of criterion(ies) 42D038000 Obtained any resolution from the SAT or the SHCP that has affected its fiscal situation during the year In the affirmative case to the previous index, indicate the following: 42D039000 It is: 42D040000 The requirements established in the resolution (authorization or consultation) were met 42D041000 Official number 1 42D042000 Date of official number 1 42D043000 Official number 2 42D044000 Date of official number 2 42D045000 Official number 3 42D046000 Date of official number 3 42D047000 Obtained any favorable resolution from jurisdictional authorities that has affected its fiscal situation during the year (includes PTU) In the affirmative case to the previous index, indicate the number and date of the resolution: 42D048000 Resolution number 1 42D049000 Date of resolution 1 42D050000 Resolution number 2 42D051000 Date of resolution 2 42D052000 Resolution number 3 42D053000 Date of resolution 3 42D054000 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 end of the year 42D055000 Date of sending the multiple informative declaration. (normal) 42D056000 Date of sending the multiple informative declaration. (last complementary)

Viernes 13 de enero de 2023 DIARIO OFICIAL 551 42D057000 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 42D058000 Identification number (field 1) 42D059000 Identification number (field 2) 42D060000 Identification number (field 3) 42D061000 Identification number (field 4) 42D062000 Identification number (field 5) 42D063000 Date of submission of the normal informative declaration 42D064000 Date of submission of the informative declaration (last complementary) Operations with residents abroad 42D065000 Celebrated financial derivative operations that had fiscal effects during the year in the Income Tax (in the affirmative case must fill out annex 9) 42D066000 Maintained permanent investments in subsidiaries, associates and affiliates during the year (in the affirmative case must fill out annex 10) 42D067000 Carried out operations with residents abroad (in the affirmative case must fill out annex 15) 42D068000 Obtained loans during the year (in the affirmative case must fill out annex 17) Tax diagnosis of the taxpayer General tax matters 42D069000 Has had changes of name or corporate name during the audited fiscal year 42D070000 In the affirmative case to the previous index, has the notices of change of name or corporate name before the federal register of taxpayers (article 29 fraction I of the RCFF), also specify the RFC and previous names 42D071000 (specify previous name) 42D072000 (specify previous name) 42D073000 (specify previous name) 42D074000 (specify previous name) 42D075000 (specify previous name) 42D076000 Has had changes of tax domicile during the audited fiscal year 42D077000 In the affirmative case to the previous index, has all the notices of change of tax domicile (articles 29 fraction III of the RCFF) 42D078000 Has updated economic activities and obligations during the audited fiscal year 42D079000 In the affirmative case to the previous index, has all the notices of update of economic activities and obligations (articles 29 fraction VII RCFF) 42D080000 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 (article 29 fraction VIII of the RCFF) 42D081000 During the year, notices of compensation of balances in favor were presented (article 23 CFF)

552 DIARIO OFICIAL Viernes 13 de enero de 2023 42D082000 Indicate if in the fiscal year its partners, 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 case to the previous index, describe how it complied and with what documentation it proves it, through the annex called additional information of the audit report 42D083000 Has shareholders residing in the country 42D084000 In the affirmative case to the previous index, are registered in the federal register of taxpayers (article 27 CFF) 42D085000 Indicate if it identified suppliers or customers with the definitive list issued by the SAT of presumably non-existent operations for the entire fiscal year reviewed 42D086000 Indicate if it verified that the operations with that client or supplier are not given fiscal effect in accordance with article 69-B of the CFF 42D087000 Has employees In the affirmative case to the question of the previous index indicate: 42D088000 Number of workers 42D089000 Total ISR withheld and paid for salaries 42D090000 Total ISR withheld and paid for assimilated to salaries 42D091000 Employment subsidy delivered in cash to workers in the year 42D092000 Total income from salaries and wages and assimilated concepts 42D093000 Total exempt income from salaries and wages 42D094000 Created a reserve of pension or retirement fund for personnel or made changes to said fund (article 29 of the LISR and 65 of the RISR) 42D095000 In the negative case to the question of index 42d087000 has any personnel service contract (outsourcing) In the event of having any personnel service contract (outsourcing), indicate the RFC and name of the society(ies) that provide(s) personnel services (outsourcing) 42D096000 (specify outsourcing society name) 42D097000 (specify outsourcing society name) 42D098000 (specify outsourcing society name) 42D099000 (specify outsourcing society name) 42D100000 (specify outsourcing society name) 42D101000 Obtained loss from the alienation of accounts and documents for collection in the year 42D102000 The accounts and documents for collection in the year were ceded as part of a restructuring or payment of dividends or profits 42D103000 Amount of VAT that originated said operation Electronic accounting 42D104000 Kept accounting in accordance with article 28 of the CFF, its regulations and with article 32 fraction I of the LIVA 42D105000 The supporting documentation of the records or entries is available at its tax domicile (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 audit report.

Viernes 13 de enero de 2023 DIARIO OFICIAL 553 For VAT purposes indicate the following: 42D106000 In the case of commissionaires, it carried out the separation in its accounting and records of the operations that it carries out on its own account from those that it carries out on behalf of the principal (articles 32 fraction II of the LIVA and 35 of the RIVA) 42D107000 Issued and delivered fiscal vouchers (articles 32 fraction III of the LIVA, 20 and 74 of the RIVA) 42D108000 Issued fiscal vouchers for the withholding of the tax that is carried out in the cases provided for in article 1-A, (article 32 fraction V of the LIVA as well as with the applicable rules of the RMF for 2022) 42D109000 Provided monthly and on time to the tax authorities, information on the persons to whom it withheld taxes (article 32 fraction V of the LIVA as well as with the applicable rules of the RMF for 2022) 42D110000 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 at the rate at which it transferred or was transferred the Value Added Tax, including activities for which it was not obliged to pay (article 32 fraction VIII of the LIVA, as well as with the applicable rules of the RMF for 2022) 42D111000 Amount of VAT that was withheld from it regarding the provision of services referred to in fraction IV of article 1-A of the LIVA It has the following updated books: 42D112000 Journal 42D113000 Ledger 42D114000 Minutes of meetings of partners or shareholders 42D115000 Partners or shareholders Income Tax (ISR) 42D116000 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 (article 24 of the LISR) 42D117000 The taxpayer participated in a restructuring in which an undue transmission of fiscal losses was generated (article 69-B bis of the CFF) 42D118000 The taxpayer's shares related to the restructuring referred to in the previous index, remained in the restructured group during the audited year 42D119000 The taxpayer participated in an international restructuring by which it generated income subject to preferential fiscal regimes 42D120000 Recognized or reported said income Note. In the negative case, indicate the reason through the annex called additional information of the audit report 42D121000 The taxpayer changed the business model. It complied with the following tax obligations: 42D122000 For the case of societies in debt instruments, indicate if the investment portfolio is in turn composed of shares of foreign investment funds 42D123000 If the answer is affirmative, indicate if there was withholding of ISR, for the payment of interest to physical persons. 42D124000 If the answer is negative, indicate if the physical persons were informed in the certificate, the amount of the real interest earned during the year in which the investment in said funds was maintained.

554 DIARIO OFICIAL Viernes 13 de enero de 2023 42D125000 For the case of societies in equity instruments, indicate whether the investment portfolio is in turn composed of shares of foreign investment funds 42D126000 If affirmative, indicate whether the gains from the disposal of shares of said foreign investment fund were considered taxable for individuals 42D127000 Indicate whether you were informed in the certificate to individuals of the gain they obtained in the exercise in which they held their investment. 42D128000 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 (article 76 fraction XI subparagraph a) of the LISR). 42D129000 Provide to the partners or shareholders to whom you paid dividends, a certificate stating their amount, the ISR withheld, in which it is indicated whether the dividends come from any specific account or register (article 76 fraction XI subparagraph b) of the LISR). 42D130000 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 (articles 18, fraction xi and 76 fraction XVI of the LISR, as well as the applicable rules of the RMF for 2022). 42D131000 Until December 31, 2014, exercised the accumulation option provided for in article 50 of the LISR in force until 2013. 42D132000 If affirmative, indicate whether during the audited exercise distributed dividends in favor of its shareholders 42D133000 Amount distributed 42D134000 Amount of distributed dividends coming from the account of net fiscal profit 42D135000 Amount considered as taxable income for purposes of the Income Tax, derived from gains from the disposal of shares, interest and annual inflation adjustment, corresponding to the investments promoted until December 31, 2014 by which the accumulation option provided for in article 50 of the LISR in force until that date was exercised. 42D136000 Amount considered as authorized deduction for purposes of the Income Tax, derived from losses from the disposal of shares, interest and annual inflation adjustment, corresponding to the investments promoted until December 31, 2014 by which the accumulation option provided for in article 50 of the LISR in force until that date was exercised. 42D137000 Keep a record of the operations carried out with securities issued in series (articles 76 fraction VIII of the LISR and 111 of the RISR) (ISR) obtained income by 42D138000 Indicate whether you disposed of shares or intangibles during the exercise If affirmative to the previous index, indicate the following: 42D139000 Name of buyer 1 42D140000 Is a related party 42D141000 Name of buyer 2 42D142000 Is a related party 42D143000 Name of buyer 3 42D144000 Is a related party 42D145000 Name of buyer 4 42D146000 Is a related party 42D147000 Name of buyer 5 42D148000 Is a related party 42D149000 Total income from sale of shares 42D150000 Total income from sale of intangibles 42D151000 Total average cost of disposed shares 42D152000 Total of the original amount of the adjusted investment

Viernes 13 de enero de 2023 DIARIO OFICIAL 555 42D153000 Withholding was made 42D154000 Amount of the payment for the operation 42D155000 In case of having a fiscal loss in the disposal of shares, submitted notice within ten days following the date of the operation 42D156000 Amount of pending fiscal loss to be amortized from disposal of shares and other securities whose yield is not interest in terms of article 8 LISR 42D157000 Deductible amount from financial derivative operations agreed outside recognized markets. Indicate the following as the issuer of the shares: 42D158000 Indicate whether you transmitted monetary assets by more than 51% 42D159000 Indicate whether you carried out a refund or reduction of shares 42D160000 Indicate whether you refunded premium on share subscription 42D161000 Amount of the refund or capital reduction carried out 42D162000 Income Tax derived from fraction I of article 78 42D163000 Income Tax derived from fraction II of article 78 42D164000 Indicate whether you carried out a refund or reduction of shares derived from absorption of financial losses Deductions (ISR) Met the following tax requirements for your deductions: 42D165000 In the case of fees or gratuities to administrators, commissioners, directors, general managers or members of the board directive, supervisory, advisory or of any other kind, the requirements to which they are subject were met (article 27 fraction ix of the LISR). 42D166000 In the case of loss from the disposal of shares and other securities, as well as financial losses that come from financial derivative operations of capital referred to shares or share indices, the requirements established for their deduction were met (article 28 fraction XVII of the LISR, as well as with the applicable rules of the RMF for 2022) 42D167000 In the case of granting the use or temporary enjoyment of automobiles, met the requirements established for their deduction (article 28 fraction XIII of the LISR) 42D168000 Carried out financial derivative operations (article 20 LISR) If affirmative to the previous index, indicate the following: 42D169000 They were carried out for the purpose of: 42D170000 If affirmative, accumulated income from financial derivative operations 42D171000 Indicate the amount of the corresponding accumulation 42D172000 Made deductions related to financial derivative operations 42D173000 If affirmative, indicate the amount of the corresponding deduction 42D174000 Obtained losses in financial derivative operations with related parties in terms of article 28 fraction XIX of the LISR 42D175000 If affirmative, indicate the corresponding amount 42D176000 In the capacity of having participated in some merger: 42D177000 Date on which the merger took effect

556 DIARIO OFICIAL Viernes 13 de enero de 2023 In case of being merged, you must note: 42D178000 Merging entity: RFC 42D179000 Merging entity: name or corporate name In case of being the merging entity, you must note: 42D180000 Merged 1: RFC 42D181000 Merged 1: name or corporate name 42D182000 Merged 2: RFC 42D183000 Merged 2: name or corporate name 42D184000 Merged 3: RFC 42D185000 Merged 3: name or corporate name 42D186000 Merged 4: RFC 42D187000 Merged 4: name or corporate name 42D188000 Merged 5: RFC 42D189000 Merged 5: name or corporate name 42D190000 Merged 6: RFC 42D191000 Merged 6: name or corporate name 42D192000 Merged 7: RFC 42D193000 Merged 7: name or corporate name 42D194000 Merged 8: RFC 42D195000 Merged 8: name or corporate name 42D196000 Merged 9: RFC 42D197000 Merged 9: name or corporate name 42D198000 Merged 10: RFC 42D199000 Merged 10: name or corporate name Note: in case of having been the merging entity, and the space above is insufficient, indicate in the annex called additional information of the audit: the RFC, name of the entity(ies) merged, date on which the merger took effect and the percentage of share participation. 42D200000 In the capacity of having participated in some spin-off: 42D201000 Date on which the spin-off took effect 42D202000 Transferred fiscal attributes such as fiscal losses, CUFIN, CUCA Part of the asset, liability and share capital corresponding, contributed by the spin-off and received by: 42D203000 Spin-off 1: RFC 42D204000 Asset value: 42D205000 Liability value: 42D206000 Share capital value:

Viernes 13 de enero de 2023 DIARIO OFICIAL 557 42D207000 Spin-off 2: RFC 42D208000 Asset value: 42D209000 Liability value: 42D210000 Share capital value: 42D211000 Spin-off 3: RFC 42D212000 Asset value: 42D213000 Liability value: 42D214000 Share capital value: 42D215000 Spin-off 4: RFC 42D216000 Asset value: 42D217000 Liability value: 42D218000 Share capital value: 42D219000 Spin-off 5: RFC 42D220000 Asset value: 42D221000 Liability value: 42D222000 Share capital value: 42D223000 Spin-off 6: RFC 42D224000 Asset value: 42D225000 Liability value: 42D226000 Share capital value: 42D227000 Spin-off 7: RFC 42D228000 Asset value: 42D229000 Liability value: 42D230000 Share capital value: 42D231000 Spin-off 8: RFC 42D232000 Asset value: 42D233000 Liability value: 42D234000 Share capital value: 42D235000 Spin-off 9: RFC 42D236000 Asset value: 42D237000 Liability value: 42D238000 Share capital value: 42D239000 Spin-off 10: RFC 42D240000 Asset value: 42D241000 Liability value: 42D242000 Share capital value: 42D243000 Spin-off entity: RFC 42D244000 Asset value: 42D245000 Liability value: 42D246000 Share capital value: In case of liquidation, indicate: 42D247000 Start date of the liquidation

558 DIARIO OFICIAL Viernes 13 de enero de 2023 Indicate the name or corporate name and RFC of the liquidator: 42D248000 (liquidator 1 specify name corporate name or corporate name) 42D249000 (liquidator 2 specify name corporate name or corporate name) 42D250000 (liquidator 3 specify name corporate name or corporate name) 42D251000 Held investments through trusts for the acquisition or construction of real estate (fibras) 42D252000 If affirmative to the previous index, met all the requirements provided for in articles 187 and 188 of the LISR 42D253000 Was part of a trust for the acquisition or construction of real estate (fibra) 42D254000 If affirmative to the previous index, met all the requirements provided for in 187 and 188 of the LISR Credits 42D255000 Has the supporting documentation for the payment of ISR paid abroad that was credited 42D256000 Verified that the tax paid abroad and credited in the exercise, 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. 42D257000 The credited tax was paid directly by the taxpayer abroad 42D258000 Meets the requirements established in article 5 of the LISR to credit the ISR paid abroad 42D259000 Amount of ISR paid abroad derived from dividends or profits received from residents abroad 42D260000 Amount of ISR paid abroad from source of wealth abroad 42D261000 Amount of non-creditable and non-deductible ISR in terms of article 5 of the LISR 42D262000 Regarding an Income Tax paid by societies residing abroad, consequence of a payment of dividends or profits distributed in favor of the taxpayer, verified that it had met all and each of the requirements provided in the applicable tax regulations for its credit. 42D263000 Indicate the country where the societies residing abroad paid the Income Tax that the taxpayer credits (1) 42D264000 Indicate the country where the societies residing abroad paid the Income Tax that the taxpayer credits (2) 42D265000 Indicate the country where the societies residing abroad paid the Income Tax that the taxpayer credits (3) 42D266000 Credits only the Income Tax paid abroad in the exercise 42D267000 Indicate whether you credit a remainder of the Income Tax paid abroad corresponding to previous exercises. Preferential tax regimes 42D268000 Carried out operations with preferential tax regimes, through entities or legal figures abroad that are fiscally transparent abroad. (if affirmative must fill out annex 19) 42D269000 Has transfer pricing study for the operations carried out 42D270000 Total of taxable or gross income in the exercise from REFIPRES

Viernes 13 de enero de 2023 DIARIO OFICIAL 559 42D271000 Credited tax paid in REFIPRES 42D272000 Amount of the credit of tax paid abroad 42D273000 Met all the requirements to apply ISR withholding from REFIPRES. 42D274000 Amount of the credit of Withheld Income Tax 42D275000 Indicate whether you declared tax on income subject to REFIPRES 42D276000 Amount of tax on income subject to REFIPRES 42D277000 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 42D278000 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 42D279000 Applied what is provided in article 1.13. Of the Decree published in the DOF on December 26, 2013. 42D280000 Applied any treaty to avoid double taxation. If affirmative: 42D281000 Has the necessary documentation to prove the residence of the country in question, in terms of article 4 of the LISR. 42D282000 Met all the requirements to apply a preferential withholding rate Value Added Tax Obligations (IVA) Met the following obligations: 42D283000 Regarding the Value Added Tax transferred that had been withheld in accordance with article 1-A, it was credited in the next monthly payment declaration to the declaration in which the payment of the withholding was made (article 5 fraction IV of the LIVA). 42D284000 Regarding the Value Added Tax transferred that had been withheld in accordance with article 1-A of this Law, said withholding had been paid in the terms and deadlines established (article 5 fraction IV of the LIVA). Credit (IVA) Requirements for crediting Value Added Tax 42D285000 Applied the option of article 5-B of the LIVA for the proration of the unidentified tax with taxable activities, for which the 0% rate and exempt apply 42D286000 Indicate whether for purposes of the determination of the monthly payments definitive of the Value Added Tax you credit tax at 100%. 42D287000 Say if you include in the determination of the proportion of crediting, the income from interest charged from financial derivative operations. 42D288000 Made adjustments to the value of the Creditable Tax (article 5-A of the LIVA). 42D289000 In the case of net interest of the exercise, verified that the crediting of IVA derived from interest was met with the requirements established for its crediting (article 5 fraction I of the LIVA)

560 DIARIO OFICIAL Viernes 13 de enero de 2023 Application of fiscal incentives 42D290000 Applied what is provided 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 42D291000 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 of 2018 (if affirmative must fill out from index 42140124000000 to 42140152000000 of annex 14) 42D292000 Indicate the percentage that the income of the exercise immediately prior obtained in the northern border region represent, with respect to the total income obtained outside of this 42D293000 Is registered in the beneficiary registry of the incentive for the northern border region 42D294000 Number of authorization letter to apply the fiscal incentive of ISR 42D295000 Date of authorization to apply the fiscal incentive of ISR 42D296000 Number or registration key in the beneficiary registry of the incentive for the northern border region 42D297000 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 42D298000 If affirmative to the previous question, indicate the reason why stopped applying the ISR fiscal incentive 42D299000 Date when stopped applying the ISR fiscal incentive for any of the above circumstances 42D300000 Submitted by 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 ISR corresponding. 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: 42D301000 (1) Corresponding to the month of: 42D302000 (1) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied 42D303000 (1) Amount paid in the complementary declaration 42D304000 (2) Corresponding to the month of: 42D305000 (2) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied 42D306000 (2) Amount paid in the complementary declaration 42D307000 (3) Corresponding to the month of: 42D308000 (3) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied 42D309000 (3) Amount paid in the complementary declaration 42D310000 (4) Corresponding to the month of: 42D311000 (4) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied 42D312000 (4) Amount paid in the complementary declaration 42D313000 (5) Corresponding to the month of: 42D314000 (5) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied

Viernes 13 de enero de 2023 DIARIO OFICIAL 561 42D315000 (5) Amount paid in the complementary declaration 42D316000 (6) Corresponding to the month of: 42D317000 (6) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied 42D318000 (6) Amount paid in the complementary declaration 42D319000 (7) Corresponding to the month of: 42D320000 (7) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied 42D321000 (7) Amount paid in the complementary declaration 42D322000 (8) Corresponding to the month of: 42D323000 (8) date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied 42D324000 (8) Amount paid in the complementary declaration 42D325000 (9) Corresponding to the month of: 42D326000 (9) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied 42D327000 (9) Amount paid in the complementary declaration 42D328000 (10) Corresponding to the month of: 42D329000 (10) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied 42D330000 (10) Amount paid in the complementary declaration 42D331000 (11) Corresponding to the month of: 42D332000 (11) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied 42D333000 (11) Amount paid in the complementary declaration 42D334000 (12) corresponding to the month of: 42D335000 (12) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied 42D336000 (12) Amount paid in the complementary declaration 42D337000 Indicate whether the applied fiscal incentive is by domicile, branch, establishment or other 42D338000 The age of the fiscal domicile, or of any branch, establishment or other in the northern border region is less than 18 months 42D339000 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 42D340000 Was located in the circumstances of article sixth, fraction XI of the Decree of fiscal incentives northern border region, published in the DOF on the 31 December 2018 42D341000 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: 42D342000 Benefit obtained, derived from the application of the fiscal incentive that applied 42D343000 Amount of the benefit 42D344000 Collaborated with the annual verification program in real time to which article seventh, second paragraph, fraction IV, of the Decree of fiscal incentives northern border region, published in the DOF on December 30, 2020 refers. 42D345000 Date of presentation of the annual report of collaboration to the real-time verification program 42D346000 Number of folio in the receipt of presentation of the annual report of collaboration to the real-time verification program. 42D347000 Place of presentation of the annual report of collaboration to the program of real-time verification.

562 DIARIO OFICIAL Viernes 13 de enero de 2023

En materia de Impuesto al Valor Agregado

42D348000 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

42D349000 Date of submission 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

To which type of taxable acts or activities does the incentive apply:

42D350000 (a) sale of goods

42D351000 (b) provision of independent services

42D352000 (c) granting of temporary use or enjoyment of goods

42D353000 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.

42D354000 Date on which the VAT incentive ceased to apply

42D355000 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

42D356000 Is a natural or legal person with business activities obliged to effect the withholding for the services referred to in fraction IV of article 1, of the VAT Law

42D357000 If the answer to the previous question is affirmative, indicate if you opted to effect the withholding of VAT 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

42D358000 (1) Corresponding to the month of:

42D359000 (1) Date of submission of the payment of the withheld VAT

42D360000 (1) Amount paid

42D361000 (2) Corresponding to the month of:

42D362000 (2) Date of submission of the payment of the withheld VAT

42D363000 (2) Amount paid

42D364000 (3) Corresponding to the month of:

42D365000 (3) Date of submission of the payment of the withheld VAT

42D366000 (3) Amount paid

42D367000 (4) Corresponding to the month of:

42D368000 (4) Date of submission of the payment of the withheld VAT

42D369000 (4) Amount paid

42D370000 (5) Corresponding to the month of:

42D371000 (5) Date of submission of the payment of the withheld VAT

42D372000 (5) Amount paid

42D373000 (6) Corresponding to the month of:

42D374000 (6) Date of submission of the payment of the withheld VAT

42D375000 (6) Amount paid

42D376000 (7) Corresponding to the month of:

42D377000 (7) Date of submission of the payment of the withheld VAT

42D378000 (7) Amount paid

42D379000 (8) Corresponding to the month of:

42D380000 (8) Date of submission of the payment of the withheld VAT

42D381000 (8) Amount paid

42D382000 (9) Corresponding to the month of:

42D383000 (9) Date of submission of the payment of the withheld VAT

42D384000 (9) Amount paid

42D385000 (10) Corresponding to the month of:

42D386000 (10) Date of submission of the payment of the withheld VAT

Viernes 13 de enero de 2023 DIARIO OFICIAL 563

42D387000 (10) Amount paid

42D388000 (11) Corresponding to the month of:

42D389000 (11) Date of submission of the payment of the withheld VAT

42D390000 (11) Amount paid

42D391000 (12) Corresponding to the month of:

42D392000 (12) Date of submission of the payment of the withheld VAT

42D393000 (12) Amount paid

42D394000 What is your functional currency

42D395000 Is obliged to maintain volumetric control

42D396000 Is an importer of a specific sector

42D397000 If affirmative to the previous index, indicate which

Decree on tax incentives for the southern border region

In matters of Income Tax

42D398000 Opted to apply the ISR tax incentive of the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020 (if affirmative, must fill out from index 42140153000000 to 42140181000000 of annex 14)

42D399000 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

42D400000 Is registered in the beneficiary registry of the incentive for the southern border region

42D401000 Number of authorization letter to apply the ISR tax incentive

42D402000 Date of authorization to apply the ISR tax incentive

42D403000 Number or registration key in the beneficiary registry of the incentive for the southern border region

42D404000 Ceased to apply the ISR tax incentive indicated in the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020

42D405000 If affirmative to the previous question, indicate the reason for ceasing to apply the ISR tax incentive

42D406000 Date on which the ISR tax incentive ceased to apply due to any of the above circumstances

42D407000 Submitted by 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 ISR

If 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:

42D408000 (1) Corresponding to the month of:

42D409000 (1) Date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied

42D410000 (1) Amount paid in the complementary declaration

42D411000 (2) Corresponding to the month of:

42D412000 (2) Date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied

42D413000 (2) Amount paid in the complementary declaration

42D414000 (3) Corresponding to the month of:

42D415000 (3) Date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied

42D416000 (3) Amount paid in the complementary declaration

564 DIARIO OFICIAL Viernes 13 de enero de 2023

42D417000 (4) Corresponding to the month of:

42D418000 (4) Date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied

42D419000 (4) Amount paid in the complementary declaration

42D420000 (5) Corresponding to the month of:

42D421000 (5) Date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied

42D422000 (5) Amount paid in the complementary declaration

42D423000 (6) Corresponding to the month of:

42D424000 (6) Date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied

42D425000 (6) Amount paid in the complementary declaration

42D426000 (7) Corresponding to the month of:

42D427000 (7) Date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied

42D428000 (7) Amount paid in the complementary declaration

42D429000 (8) Corresponding to the month of:

42D430000 (8) Date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied

42D431000 (8) Amount paid in the complementary declaration

42D432000 (9) Corresponding to the month of:

42D433000 (9) Date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied

42D434000 (9) Amount paid in the complementary declaration

42D435000 (10) Corresponding to the month of:

42D436000 (10) Date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied

42D437000 (10) Amount paid in the complementary declaration

42D438000 (11) Corresponding to the month of:

42D439000 (11) Date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied

42D440000 (11) Amount paid in the complementary declaration

42D441000 (12) Corresponding to the month of:

42D442000 (12) Date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied

42D443000 (12) Amount paid in the complementary declaration

42D444000 Indicate if the applied tax incentive is for domicile, branch, establishment or other

42D445000 The age of the tax domicile, or of any branch, establishment or other in the southern border region is less than 18 months

42D446000 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

42D447000 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

42D448000 In addition to the southern border region incentive, applied another tax treatment that grants additional benefits or tax incentives, including exemptions or subsidies.

If the answer to the previous question is affirmative, indicate the following:

42D449000 Benefit obtained, derived from the application of the tax incentive applied

42D450000 Amount of the benefit

Viernes 13 de enero de 2023 DIARIO OFICIAL 565

42D451000 Collaborated with the annual verification program in real time referred to in 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.

42D452000 Date of submission of the annual report of collaboration to the real-time verification program.

42D453000 Number of folio in the acknowledgment of submission of the annual report of collaboration to the real-time verification program.

42D454000 Place of submission of the annual report of collaboration to the real-time verification program.

In matters of Value Added Tax

42D455000 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

42D456000 Date of submission 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:

42D457000 (a) sale of goods

42D458000 (b) provision of independent services

42D459000 (c) granting of temporary use or enjoyment of goods

42D460000 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.

42D461000 Date on which the VAT incentive ceased to apply

42D462000 Located in the circumstances of articles twelfth, fraction V of the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020

42D463000 Is a natural or legal person with business activities obliged to effect the withholding for the services referred to in fraction IV of article 1, of the VAT Law

42D464000 If the answer to the previous question is affirmative, indicate if you opted to effect the withholding of VAT 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

42D465000 (1) Corresponding to the month of:

42D466000 (1) Date of submission of the payment of the withheld VAT

42D467000 (1) Amount paid

42D468000 (2) Corresponding to the month of:

42D469000 (2) Date of submission of the payment of the withheld VAT

42D470000 (2) Amount paid

42D471000 (3) Corresponding to the month of:

42D472000 (3) Date of submission of the payment of the withheld VAT

42D473000 (3) Amount paid

42D474000 (4) Corresponding to the month of:

42D475000 (4) Date of submission of the payment of the withheld VAT

42D476000 (4) Amount paid

42D477000 (5) Corresponding to the month of:

42D478000 (5) Date of submission of the payment of the withheld VAT

42D479000 (5) Amount paid

42D480000 (6) Corresponding to the month of:

42D481000 (6) Date of submission of the payment of the withheld VAT

42D482000 (6) Amount paid

42D483000 (7) Corresponding to the month of:

566 DIARIO OFICIAL Viernes 13 de enero de 2023

42D484000 (7) Date of submission of the payment of the withheld VAT

42D485000 (7) Amount paid

42D486000 (8) Corresponding to the month of:

42D487000 (8) Date of submission of the payment of the withheld VAT

42D488000 (8) Amount paid

42D489000 (9) Corresponding to the month of:

42D490000 (9) Date of submission of the payment of the withheld VAT

42D491000 (9) Amount paid

42D492000 (10) Corresponding to the month of:

42D493000 (10) Date of submission of the payment of the withheld VAT

42D494000 (10) Amount paid

42D495000 (11) Corresponding to the month of:

42D496000 (11) Date of submission of the payment of the withheld VAT

42D497000 (11) Amount paid

42D498000 (12) Corresponding to the month of:

42D499000 (12) Date of submission of the payment of the withheld VAT

42D500000 (12) Amount paid

42D501000 What is your functional currency

42D502000 Is obliged to maintain volumetric control

42D503000 Is an importer of a specific sector

42D504000 If affirmative to the previous index, indicate which

Index Concept Data to provide

1.- Balance sheet

For the fiscal years ended on December 31,

2022 and 2021

2022 2021

(figures in pesos)

Asset

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)

Viernes 13 de enero de 2023 DIARIO OFICIAL 567

Derivatives (debit balance)

42010010000000 For trading purposes (debit balance)

42010011000000 For hedging purposes (debit balance)

42010012000000 Total derivatives (debit balance)

42010013000000 Valuation adjustments for hedging of financial assets

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

Deferred taxes (in favor)

42010019000000 Deferred Income Tax

42010020000000 Deferred PTU

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 Repurchases (credit balance)

42010031000000 Securities lending

42010032000000 Derivatives

42010033000000 Other collaterals sold or pledged

42010034000000 Total collaterals sold or pledged

568 DIARIO OFICIAL Viernes 13 de enero de 2023

Derivatives (credit balance)

42010035000000 For trading purposes (credit balance)

42010036000000 For hedging purposes (credit balance)

42010037000000 Total derivatives (credit balance)

42010038000000 Valuation adjustments for hedging of financial liabilities

Other accounts payable

Contributions payable

42010039000000 Income Tax

42010040000000 Tax on Assets

42010041000000 Value Added Tax

42010042000000 Unified Rate Corporate Income Tax

42010043000000 Special Tax on Production and Services

42010044000000 Tax on New Automobiles

42010045000000 Local Taxes

42010046000000 Social Security contributions

42010047000000 INFONAVIT contributions

42010048000000 SAR contributions

42010049000000 Taxes on Cash Deposits

42010050000000 Other taxes and contributions

42010051000000 Total contributions payable

42010052000000 Employees' profit sharing payable

42010053000000 Contributions for future capital increases pending

formalization in shareholders' meeting

42010054000000 Contributions for future capital increases pending

formalization by its governing body (for the case of

investment funds)

42010055000000 Payables for liquidation of operations

42010056000000 Payables for margin accounts

42010057000000 Payables for collaterals received in cash

42010058000000 Other payables and other accounts payable

42010059000000 Total other accounts payable

42010060000000 Uncharged Value Added Tax

Deferred taxes (payable)

42010061000000 Deferred Income Tax

42010062000000 Deferred PTU

42010063000000 Total deferred taxes (payable)

Viernes 13 de enero de 2023 DIARIO OFICIAL 569

42010064000000 Deferred credits and advance collections

42010065000000 Total liabilities

Equity

Contributed capital

42010066000000 Share capital

42010067000000 Unpaid share capital

42010068000000 Contributions for future capital increases formalized

in shareholders' meeting

42010069000000 Contributions for future capital increases formalized

by its governing body (for the case of investment

funds)

42010070000000 Share premium

42010071000000 Other contributed capital accounts

42010072000000 Total contributed capital

Retained earnings

42010073000000 Capital reserves

42010074000000 Reserve for acquisition of own shares

42010075000000 Result of prior years

42010076000000 Result from valuation of cash flow hedging instruments

42010077000000 Result from valuation of permanent investments in

shares of promoted companies

42010078000000 Other retained earnings accounts

42010079000000 Net income

42010080000000 Net loss

42010081000000 Total retained earnings

42010082000000 Total equity

42010083000000 Total liabilities and equity

Off-balance sheet accounts

42010084000000 Contingent assets and liabilities

42010085000000 Authorized share capital

570 DIARIO OFICIAL Viernes 13 de enero de 2023

42010086000000 Issued shares

42010087000000 Collaterals received by the entity

42010088000000 Collaterals received and sold or pledged

by the entity

42010089000000 Other registration accounts

42010090000000 Total off-balance sheet accounts

The attached notes are an integral part of this

financial statement

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

Part I

Index Concept Data to provide

2.- Income statement

For the periods from January 1 to December 31

of 2022 and 2021

Total 2022 Related

parties 2022

(figures 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 Sales result

42020002000000 Result from participation 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 Income before income tax on income

42020013000000 Loss before income tax on income

Less:

42020014000000 Income tax incurred

42020015000000 Deferred income tax

Viernes 13 de enero de 2023 DIARIO OFICIAL 571

42020016000000 Income before discontinued operations

42020017000000 Loss before discontinued operations

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 2022

Total 2021 Related

parties 2021

Unrelated

parties 2021

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 on December 31,

2022 and 2021

Contributed

capital:

share capital

Contributed

capital:

unpaid share

capital

(figures in pesos)

42030000000000 (initial balances of equity)

Movements inherent to shareholders' decisions

42030001000000 Subscription of shares

42030002000000 Capitalization of earnings

42030003000000 Establishment of capital reserves

42030004000000 Transfer of net result to prior years' result

42030005000000 Payment of dividends

42030006000000 Other

42030007000000 Total

Movements inherent to the recognition of

comprehensive income

42030008000000 Net income

42030009000000 Net loss

572 DIARIO OFICIAL Viernes 13 de enero de 2023

42030010000000 Result from valuation of cash flow hedging

instruments

42030011000000 Result from valuation of permanent investments in

shares of promoted companies

42030012000000 Other

42030013000000 Total

42030014000000 (balance as of December 31, 2021)

Movements inherent to shareholders' decisions

42030015000000 Subscription of shares

42030016000000 Capitalization of earnings

42030017000000 Establishment of capital reserves

42030018000000 Transfer of net result to prior years' result

42030019000000 Payment of dividends

42030020000000 Other

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 Other

42030027000000 Total

42030028000000 (balance as of December 31, 2022)

The attached notes are an integral part of this

financial statement

Part II

Data to provide

Contributed

capital:

contributions

for future

capital

increases

formalized

in shareholders'

meeting

Contributed

capital:

contributions

for future

capital

increases

formalized

by its governing

body

(for the case

of investment

funds)

Contributed

capital:

share premium

Contributed

capital:

other

accounts

of contributed capital

Retained

earnings:

capital

reserves

Friday, January 13, 2023 OFFICIAL GAZETTE 573 Part III Data to be provided Equity capital: reserve for acquisition of own shares Equity capital: results of prior periods Equity capital: results from valuation of cash flow hedging instruments Equity capital: results from valuation of permanent investments in shares of promoted companies Equity capital: other equity capital accounts Part IV Data to be provided Equity capital: net profit Equity capital: net loss Total accounting capital This annex consists of 16 columns and is divided into three parts. Part I Index Concept Data to be provided 4.- Investment portfolio valuation statement For the years ended December 31, 2022 and 2021 Percentage of participation Issuer (figures in pesos) Cash and equivalents 42040000000000 Unrestricted cash and equivalents 42040001000000 Restricted cash and equivalents or pledged as collateral 42040002000000 Total cash and 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 Investment in debt securities 42040012000000 Government securities 42040013000000 Bank securities 42040014000000 Private paper

574 OFFICIAL GAZETTE Friday, January 13, 2023 42040015000000 Others 42040016000000 Total investment in debt securities 42040017000000 Total trading securities Repurchase agreements 42040018000000 Debtors for repurchase agreements Securities lending 42040019000000 Premiums receivable for securities lending operations Derivative operations 42040020000000 Futures 42040021000000 Forward contracts 42040022000000 Options 42040023000000 Swaps 42040024000000 Derivative packages 42040025000000 Others 42040026000000 Total derivative operations 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, 2021 Cash and equivalents 42040034000000 Unrestricted cash and equivalents 42040035000000 Restricted cash and equivalents or pledged as collateral 42040036000000 Total cash and equivalents

Friday, January 13, 2023 OFFICIAL GAZETTE 575 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 securities 42040047000000 Bank securities 42040048000000 Private paper 42040049000000 Others 42040050000000 Total investment in debt securities 42040051000000 Total trading securities Repurchase agreements 42040052000000 Debtors for repurchase agreements Securities lending 42040053000000 Premiums receivable for securities lending operations Derivative operations 42040054000000 Futures 42040055000000 Forward contracts 42040056000000 Options 42040057000000 Swaps 42040058000000 Derivative packages 42040059000000 Others 42040060000000 Total derivative operations Permanent investments in shares of promoted companies Investments in shares of promoted companies 42040061000000 Industrial companies 42040062000000 Commercial companies 42040063000000 Service companies 42040064000000 Others

576 OFFICIAL GAZETTE Friday, January 13, 2023 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, 2022 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 titles traded Number of titles settled Part III Data to be provided Total titles of the issuance Average unit acquisition cost Total acquisition cost Fair value or accounting unit value Fair value or accounting 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, 2022 and 2021 2022 2021 (figures in pesos) Operating income Result from fair value valuation Result from fair value valuation 42050000000000 Trading securities 42050001000000 Derivatives for trading purposes 42050002000000 Derivatives for hedging purposes 42050003000000 Sold collateral 42050004000000 Others 42050005000000 Total result from fair value valuation 42050006000000 Result from currency valuation 42050007000000 Others 42050008000000 Total result from fair value valuation

Friday, January 13, 2023 OFFICIAL GAZETTE 577 Result from sale and purchase Result from sale and purchase of securities and derivatives 42050009000000 Trading securities 42050010000000 Derivatives for trading purposes 42050011000000 Derivatives for hedging purposes 42050012000000 Others 42050013000000 Total result from sale and purchase of securities and derivatives 42050014000000 Result from currency sale and purchase 42050015000000 Result from sale and purchase of received collateral 42050016000000 Others 42050017000000 Total result from sale and purchase 42050018000000 Result from participation in shares of promoted companies Interest income Interest on cash and equivalents 42050019000000 Banks 42050020000000 Restricted cash and equivalents or pledged as collateral 42050021000000 Others 42050022000000 Total interest on cash and equivalents Interest and yields in favor from margin accounts 42050023000000 Cash 42050024000000 Securities 42050025000000 Other assets 42050026000000 Total interest and yields in favor from margin accounts Interest and yields in favor from investments in securities 42050027000000 Trading securities 42050028000000 Others 42050029000000 Total interest and yields in favor from investments in securities 42050030000000 Premiums and interest in favor in repurchase operations 42050031000000 Premiums and interest in favor in securities lending

578 OFFICIAL GAZETTE Friday, January 13, 2023 42050032000000 Income from hedging operations 42050033000000 Dividends from equity instruments Profit from revaluation 42050034000000 Profit from revaluation changes 42050035000000 Revaluation of indexed instruments 42050036000000 Revaluation of UDIs items 42050037000000 Others 42050038000000 Total profit from revaluation 42050039000000 Total interest income Other operating income Recoveries 42050040000000 Taxes 42050041000000 Other recoveries 42050042000000 Total recoveries 42050043000000 Profit from asset allocation 42050044000000 Profit from sale of allocated assets 42050045000000 Profit from valuation of allocated 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 Profit from sale of properties, furniture and equipment 42050051000000 Cancellation of estimate for uncollectibility or difficult collection 42050052000000 Cancellation of other liability accounts 42050053000000 Other items of operating income 42050054000000 Total other operating income 42050055000000 Total operating income

Friday, January 13, 2023 OFFICIAL GAZETTE 579 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 investment fund 42050062000000 Deposit of securities 42050063000000 Custody of shares of the investment company or investment fund 42050064000000 Custody of securities of the investment company or 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 investment fund 42050077000000 Deposit of securities of the investment company or investment fund 42050078000000 Deposit of securities 42050079000000 Custody of shares of the investment company or investment fund 42050080000000 Custody of securities of the investment company or investment fund 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

580 OFFICIAL GAZETTE Friday, January 13, 2023 Interest expenses 42050088000000 Premiums and interest payable in repurchase operations 42050089000000 Premiums and interest payable in securities lending 42050090000000 Expenses from hedging operations 42050091000000 Commissions paid Loss from revaluation 42050092000000 Loss from revaluation changes 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 Impacts on estimate for uncollectibility or difficult collection Losses 42050102000000 Fraud 42050103000000 Claims 42050104000000 Other losses 42050105000000 Total losses 42050106000000 Interest payable on financing for asset acquisition 42050107000000 Loss from asset allocation 42050108000000 Loss from sale of allocated assets 42050109000000 Loss from valuation of allocated assets Loss from impairment 42050110000000 Of properties, furniture and equipment 42050111000000 Of commercial credit 42050112000000 Of other permanent investments valued at cost

Friday, January 13, 2023 OFFICIAL GAZETTE 581 42050113000000 Of other assets 42050114000000 Total loss from impairment 42050115000000 Loss from 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 Rents 42050122000000 Promotion and advertising expenses 42050123000000 Taxes and various duties 42050124000000 Non-deductible expenses 42050125000000 Technology expenses 42050126000000 Depreciations 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 Amortizations 42050130000000 Mail and telephones 42050131000000 Maintenance and conservation 42050132000000 Freight and hauling paid to individuals 42050133000000 Freight and hauling paid to legal entities 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 Part II Data to be provided Related parties 2022 Unrelated parties 2022 Related parties 2021 Unrelated parties 2021 Part III Data to be provided Accumulable or deductible for Income Tax: 2022 Accumulable or deductible for Income Tax: 2021 Non-accumulable or non-subject to Income Tax (income) non-deductible (expenses) for Income Tax: 2022 Non-accumulable or non-subject to Income Tax (income) non-deductible (expenses) for Income Tax: 2021

582 OFFICIAL GAZETTE Friday, January 13, 2023 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 year ended December 31, 2022 Taxable base Rate, tariff or quota (figures in pesos) Contributions payable by the taxpayer as a 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 previous years 42060004000000 Amount pending applied in the year, from the tax incentive for investment projects in national film production of previous years 42060005000000 Amount pending applied in the year, from the tax incentive for investment projects in the arts of previous years 42060006000000 Incentive for investment projects in national film production 42060007000000 Incentive for investment projects in the arts 42060008000000 Expenses and investments for "projects in research and technological development", applied in the 2022 year 42060009000000 Expenses and investments for "projects in research and technological development", applied in the 2021 year 42060010000000 Expenses and investments for "projects in research and technological development", applied in the 2020 year 42060011000000 Expenses and investments for "projects in research and technological development", applied in the 2019 year 42060012000000 Expenses and investments for "projects in research and technological development", applied in the 2018 year 42060013000000 Expenses and investments for "projects in research and technological development", applied in the 2017 year 42060014000000 Expenses and investments for "projects in research and technological development", applied in the 2016 year 42060015000000 Expenses and investments for "projects in research and technological development", applied in the 2015 year 42060016000000 Expenses and investments for "projects in research and technological development", applied in the 2014 year 42060017000000 Amount pending to be applied for "projects in research and technological development" 42060018000000 Incentive for investment in projects and programs for high-performance sports 42060019000000 Amount pending to be applied for investment in projects and programs for high-performance sports 42060020000000 Income obtained from government support 42060021000000 Amount pending to be applied from the incentive for investment in fixed feeding equipment for electric vehicles 42060022000000 Amount of the tax incentive for biodiesel and its mixtures 42060023000000 Other incentives 42060024000000 Total incentives

Friday, January 13, 2023 OFFICIAL GAZETTE 583 42060025000000 Provisional payments made to the federation 42060026000000 ISR withheld from the taxpayer 42060027000000 ISR creditable paid abroad 42060028000000 ISR creditable for dividends or profits distributed 42060029000000 Other amounts payable 42060030000000 Other amounts in favor 42060031000000 Difference payable 42060032000000 Difference in favor 42060033000000 Income Tax payable for the year 42060034000000 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 2022 year 42060035000000 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 2022 year 42060036000000 Income Tax paid in annual, normal and complementary declarations 42060037000000 Difference payable for the year 42060038000000 ISR paid in excess applied against IETU 42060039000000 Balance in favor for the year Other data 42060040000000 Income Tax on income subject to preferential tax regimes 42060041000000 Income Tax on distributed dividends not originating from CUFIN nor from CUFINRE 42060042000000 Income Tax on distributed dividends originating from CUFINRE Value Added Tax (VAT) 42060043000000 Value of acts or activities taxed at the 16% rate 42060044000000 Value of acts or activities taxed at the 0% rate 42060045000000 Sum of the value of taxed acts or activities 42060046000000 Value of acts or activities for which payment is not obligated (exempt) 42060047000000 Total value of acts or activities 42060048000000 Value of acts or activities not subject 42060049000000 Sum of VAT incurred for the months of the year 42060050000000 Sum of creditable VAT for the months of the year excluding balances in favor 42060051000000 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 2022 year 42060052000000 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 2022 year

584 OFFICIAL GAZETTE Friday, January 13, 2023 42060053000000 Sum of compensations applied to VAT from other federal contributions in the months of the year 42060054000000 Sum of credits of VAT balances in favor 42060055000000 Sum of VAT returned in the months of the year 42060056000000 Credit of VAT for investments or expenses in pre-operational periods (articles 5, fraction VI and 5-B, second paragraph of the LIVA) 42060057000000 Increase of VAT for investments or expenses in pre-operational periods (articles 5, fraction VI and 5-B, second paragraph of the LIVA) 42060058000000 Refund of VAT for investments or expenses in pre-operational periods (articles 5, fraction VI and 5-B, second paragraph of the LIVA) 42060059000000 Amount of information technology services provided abroad considered as exported and subject to the 0% VAT rate (article 29, fraction IV, inciso i) of the LIVA) Special Tax on Production and Services (IEPS) 42060060000000 Value of acts or activities taxed at the 30% rate (games with bets and lotteries) 42060061000000 Sum of IEPS incurred for the months of the year 42060062000000 Sum of compensations applied to IEPS from other federal contributions in the months of the year 42060063000000 Biodiesel and its mixtures referred to in fraction I of section a, of article 16 of the LIF 2022 42060064000000 Biodiesel and its mixtures referred to in fraction IV of section a, of article 16 of the LIF 2022 Foreign Trade Tax 42060065000000 General import tax 42060066000000 General export tax 42060067000000 Total foreign trade taxes Social security contributions 42060068000000 Worker-employer quotas to IMSS 42060069000000 Contributions to INFONAVIT 42060070000000 Contributions to retirement insurance Rights for the services provided 42060071000000 National Banking and Securities Commission (CNBV) 42060072000000 The National Institute of Migration (INM).- visitor without permission to perform remunerated activities (article 8, fraction I of the Federal Rights Law) 42060073000000 The National Institute of Migration (INM).- migratory services (article 12 of the Federal Rights Law) 42060074000000 Others specify concept

Friday, January 13, 2023 OFFICIAL GAZETTE 585 Contributions for which it is a withholding agent: Income Tax (ISR) For payments to residents in the country 42060075000000 For salaries 42060076000000 Fees at 35% art 96 LISR 42060077000000 Prizes 42060078000000 Fees at 10% 42060079000000 Leasing at 10% 42060080000000 Alienation of other goods at 20% 42060081000000 Interest at 0.08%, on the amount of capital 42060082000000 Interest at 20% 42060083000000 Commissions 42060084000000 Interest and exchange gain at 35% 42060085000000 For dividends at 10% 42060086000000 Others 42060087000000 Total of ISR withheld to residents in the country For payments to residents abroad 42060088000000 Salaries at 15% 42060089000000 Salaries at 30% 42060090000000 Pensions, retirement benefits and other concepts at 15% 42060091000000 Pensions, retirement benefits and other concepts at 30% 42060092000000 Fees at 25% 42060093000000 Royalties at 5% 42060094000000 Royalties at 10% 42060095000000 Royalties at 25% 42060096000000 Royalties at 35% 42060097000000 Technical assistance 42060098000000 Mediations 42060099000000 Real estate leasing 42060100000000 Furniture leasing at 5% 42060101000000 Furniture leasing at 25% 42060102000000 Exchange of public debt for capital 42060103000000 Financial leasing 42060104000000 Prizes 42060105000000 Time-sharing tourist service 42060106000000 Interest at 4.9% 42060107000000 Interest at 10% 42060108000000 Interest at 15% 42060109000000 Interest at 21% 42060110000000 Interest at 35% 42060111000000 Alienation of real estate 42060112000000 Alienation of shares 42060113000000 Capital financial derivative operations 42060114000000 Debt financial derivative operations 42060115000000 Construction of work, installation, maintenance or mounting on real estate 42060116000000 Charter party contract 42060117000000 Public, artistic and sporting shows 42060118000000 For dividends at 10% 42060119000000 Others 42060120000000 Total of ISR withheld to residents abroad

586 OFFICIAL GAZETTE Friday, January 13, 2023 Value Added Tax (IVA) 42060121000000 Independent personal services provided by individuals 42060122000000 Use or temporary enjoyment of goods provided or granted by individuals 42060123000000 Land freight transport services provided by individuals or corporations 42060124000000 Services provided by brokers individuals 42060125000000 Acquisition, or use or temporary enjoyment of tangible goods, that alienate or grant residents abroad without permanent establishment in the country 42060126000000 Others 42060127000000 Total of IVA withheld Other withheld contributions 42060128000000 Special Tax on Production and Services withheld 42060129000000 Others Compensations made and refunds obtained Compensations made during the exercise of balances in favor originating from: At historical value of: 42060130000000 Value Added Tax 42060131000000 Income Tax 42060132000000 Other federal contributions At updated value of: 42060133000000 Value Added Tax 42060134000000 Income Tax 42060135000000 Other federal contributions Compensations made during the exercise applied to: 42060136000000 Own Value Added Tax originating from Own Value Added Tax own 42060137000000 Own Income Tax originating from Own Income Tax own 42060138000000 Other federal contributions Refunds obtained in the exercise 42060139000000 Other federal contributions From: 42060140000000 Value Added Tax 42060141000000 Income Tax 42060142000000 Other federal contributions

Friday, January 13, 2023 OFFICIAL GAZETTE 587 Part II Data to provide Contribution determined by audit in charge or in favor Contribution in charge or balance in favor determined by the taxpayer Differences Differences not material not investigated by audit 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, 2022 Amount corresponding to the fiscal year audited Amount from previous exercises (figures in pesos) Income Tax incurred as direct subject 42070000000000 Determined by the taxpayer (of the exercise) 42070001000000 Difference determined by the taxpayer (of the exercise audited) 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: Income Tax (other withholdings to residents in Mexico) in its capacity as withholding agent

588 OFFICIAL GAZETTE Friday, January 13, 2023 42070007000000 Corresponding to the month of: Income Tax on dividends as direct subject 42070008000000 Corresponding to the month of: Income Tax tax regimes preferential as direct subject 42070009000000 Corresponding to the exercise of: Income Tax for payments to abroad in its capacity as withholding agent 42070010000000 Corresponding to the month of: Corporate Tax at Single Rate incurred as direct subject 42070011000000 Corresponding to the exercise of: (specify the exercise) Tax on Cash Deposits as collector (from previous exercises) 42070012000000 Corresponding to the exercise of: Information determined by the taxpayer: Tax on Assets as direct subject 42070013000000 Corresponding to the exercise of: (specify the exercise) Value Added Tax incurred as direct subject 42070014000000 Corresponding to the month of: Value Added Tax in its capacity as withholding agent 42070015000000 Corresponding to the month of: Special Tax on Production and Services incurred as direct subject 42070016000000 Corresponding to the month of: Special Tax on Production and Services in its capacity as withholding agent 42070017000000 Corresponding to the month of: Tax on New Cars 42070018000000 Corresponding to the month of: Contributions to the Mexican Institute of Social Security

Friday, January 13, 2023 OFFICIAL GAZETTE 589 42070019000000 Corresponding to the month of: Contributions to the National Housing Fund Institute for Workers 42070020000000 Corresponding to the bimonthly period of: Contributions to retirement insurance 42070021000000 Corresponding to the bimonthly period of: Local Taxes 42070022000000 Corresponding to the month of: Payroll Tax 42070023000000 Corresponding to the month of: Rights for the services provided 42070024000000 The National Banking and Securities Commission (CNBV), corresponding to the month of: 42070025000000 The National Institute of Migration (INM).- visitor without permission to perform remunerated activities (article 8, paragraph I of the Federal Rights Law) 42070026000000 The National Institute of Migration (INM).- migratory services (article 12 of the Federal Rights Law) 42070027000000 Others specify concept and period to which it corresponds: Other contributions 42070028000000 Specify concept and period to which it corresponds: Differences not considered by the taxpayer in the audited fiscal year: 42070029000000 Difference determined by audit not considered by the taxpayer (of the audited exercise) Income Tax provisional payments 42070030000000 Corresponding to the month of: Income Tax withholdings to residents in Mexico 42070031000000 Corresponding to the month of: Income Tax withholdings to residents in the foreign country 42070032000000 Corresponding to the month of: Income Tax on dividends

590 OFFICIAL GAZETTE Friday, January 13, 2023 42070033000000 Corresponding to the month of: Income Tax tax regimes preferential as direct subject 42070034000000 Corresponding to the exercise Value Added Tax as direct subject 42070035000000 Corresponding to the month of: Value Added Tax in its capacity as withholding agent 42070036000000 Corresponding to the month of: Special Tax on Production and Services as direct subject 42070037000000 Corresponding to the month of: Special Tax on Production and Services in its capacity as withholding agent 42070038000000 Corresponding to the month of: Tax on New Cars 42070039000000 Corresponding to the month of: Contributions to the Mexican Institute of Social Security 42070040000000 Corresponding to the month of: Contributions to the National Housing Fund Institute for Workers 42070041000000 Corresponding to the bimonthly period of: Contributions to retirement insurance 42070042000000 Corresponding to the bimonthly period of: Local Taxes 42070043000000 Corresponding to the month of: Rights 42070044000000 Corresponding to the right Other contributions 42070045000000 Specify concept and period to which it corresponds: 42070046000000 Total

Friday, January 13, 2023 OFFICIAL GAZETTE 591 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 of the written statement): number of folio Payment in installments (data of the written statement): date of presentation Payment in installments (data of the written statement): receiving administration Authorization letter of payment in installments: number Letter of authorization of payment in installments: date Index Concept Data to provide 8.- Reconciliation between accounting and fiscal result for purposes of Income Tax For the exercise ended on December 31, 2022 2022 2021 (figures 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 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 exercise 42080015000000 Fiscal profit before PTU paid in the exercise

592 OFFICIAL GAZETTE Friday, January 13, 2023 Plus or minus: 42080016000000 PTU paid in the exercise 42080017000000 Fiscal loss of the exercise 42080018000000 Fiscal profit of the exercise 42080019000000 Additional deduction for promotion of first employment in the exercise (article ninth paragraph XXXVII of the transitional provisions of the LISR for 2014) 42080020000000 Amortization of losses from previous exercises 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 refund 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-sale 42080031000000 Other non-accounting fiscal income 42080032000000 Total of non-accounting fiscal income 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 from individuals not paid at the close of the exercise 42080041000000 Non-deductible estimate by write-off of securities 42080042000000 Accounting loss in trusts 42080043000000 Accounting loss in joint venture 42080044000000 Non-deductible concepts for ISR 42080045000000 Other non-deductible concepts for ISR 42080046000000 Proportion of payments that are exempt income for the worker 42080047000000 Non-deductible transactions 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

Friday, January 13, 2023 OFFICIAL GAZETTE 593 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 exercise paid in this 42080061000000 Fiscal loss in trusts 42080062000000 Additional deduction for donation of basic goods for the human subsistence (article 1.3. Of the Decree published in the Official Gazette of the Federation on December 26, 2013) 42080063000000 Deduction of the additional amount of 25% of the salary (article 1.5. Of the Decree published in the DOF on December 26, 2013 and article 186 of the LISR) 42080064000000 Fiscal incentive for hiring persons with disabilities and/or elderly persons 42080065000000 Deduction of Income Tax withheld to persons with disabilities and/or elderly persons 42080066000000 Transfer pricing adjustment 42080067000000 Net interest from previous exercises 42080068000000 Net interest of the exercise 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 Credit portfolio recovery 42080080000000 Other non-fiscal accounting income 42080081000000 Total of non-fiscal accounting income

594 OFFICIAL GAZETTE Friday, January 13, 2023 This annex consists of 16 columns and is divided into four parts. Part I Index Concept Data to provide 9.- Financial derivative operations For the exercise ended on December 31, 2022 Number of fiscal identification or RFC Country of residence (figures in pesos) Note: Only capture the information of this annex when it has been noted if in the concept 42D065000", of the annex 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 (article 16- CFF) Type of financial derivative operations (article 20 LISR) Sum of notionals 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 Effect net Proportion that represents of accumulative income and/or deductions authorized 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 residents in the foreign country and in Mexico For the exercise ended on December 31 of 2022 Number of fiscal identification Country of fiscal residence of the entity Percentage of participation in the capital of the entity (figures in pesos) Note: Only capture the information of this annex when it has been noted if in the concept 42D066000, of the annex of general data

Friday, January 13, 2023 OFFICIAL GAZETTE 595 Name, denomination or trade name of the foreign subsidiary, associate or affiliate 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 the profits (losses) of previous exercises in the percentage of participation Form of payment (fund transfer, capitalization of credits or debts, etc.) Part III Data to provide Amount of the profit (loss) of the exercise in the percentage of participation Value of the investment 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 11.- Partners or shareholders who had shares or social parts For the exercise ended on December 31, 2022 Number of fiscal identification or RFC Country of residence for tax purposes (figures 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 exercise Period of holding of the Period of holding at the Amount of Contributions that are not Premium in Subscription of shares

596 OFFICIAL GAZETTE Friday, January 13, 2023 Part III Data to provide Amount of withdrawals of capital Amount of loans Made Amount of loans received Percentage Of rate of Interest Agreed In case of Loan Received Part IV Data to provide Destination of the Loan Amount of premium in subscription of shares Form of payment (transfer of funds, capitalization of credits or debts, etc.) 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 exercise ended on December 31 of 2022 Number of fiscal identification or RFC Type of operation (figures in pesos) Note: Only capture the information of this annex when it has been noted if in the concept 42D030000, of the annex 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) Method of transfer pricing applied

Friday, January 13, 2023 OFFICIAL GAZETTE 597 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 they The operation involves unique and valuable contributions (yes or no) Amount of fiscal adjustment of the taxpayer 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 were modified for IVA, or well, of the IVA creditable (deductions) as a consequence of an adjustment of transfer pricing (rule 3.9.1.2. paragraph b, of the RMF 2022) (yes or no) Were modified Indicate if you obtained benefit from the treaties to avoid double taxation (yes, no, n/a) Amount modified Index Concept Data to provide 13.- Taxpayer information on its operations with related parties For the exercise ended on December 31, 2022 Note: Only capture the information of this annex when it has been noted if in the concept 42D030000, of the annex of general data. Business knowledge, general information Which is (are) the predominant activity(ies) of the taxpayer: 42130000000000 Granting of use or temporary enjoyment of goods 42130001000000 Services 42130002000000 Others (specify) 42130003000000 The taxpayer is the owner of the assets it uses to perform its predominant activity which are registered in its accounting. 42130004000000 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) which are registered in its accounting 42130005000000 Field 1

598 OFFICIAL GAZETTE Friday, January 13, 2023 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 use or enjoyment is granted (see Appendix VIII) 42130011000000 Field 1 42130012000000 Field 2 42130013000000 Field 3 42130014000000 Field 4 42130015000000 Field 5 42130016000000 Amount of the royalty for which the use of intangible assets is granted Specify the five main intangible assets of which it is the owner and which are registered in its accounting records (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 records 42130023000000 The taxpayer obtained an advance pricing agreement (APA) applicable to the fiscal year 42130024000000 Office number 42130025000000 Date of the office 42130026000000 Indicate if an advance pricing agreement (APA) applicable to the fiscal year is pending 42130027000000 Date of submission of the promotion 42130028000000 The taxpayer obtained any favorable resolution from the SAT involving transactions with related parties 42130029000000 Office number 42130030000000 Date of the office 42130031000000 It deducted in the exercise depreciation or amortizations arising from transactions with related parties carried out in previous exercises 42130032000000 The taxpayer has the supporting documentation referred to in fraction IX of article 76 of the LISR (transfer pricing study(ies)) 42130033000000 The taxpayer submitted its informational declaration for its transactions with related parties (fraction X of article 76 of the LISR) 42130034000000 Date of submission (last submitted) 42130035000000 The taxpayer has documentary evidence demonstrating compliance with the provisions of fraction XII of article 76 of the LISR for its transactions 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 formulation.

Friday, January 13, 2023 OFFICIAL GAZETTE 599 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 RFC of the persons who provided tax advice 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 regarding transfer pricing 42130045000000 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 IX and X respectively of article 76 of the LISR) 42130046000000 In case of discrepancy, specify: 42130047000000 The figures reported in the informational declaration (fraction X of article 76 of the LISR) are consistent with those stated in annex 12 of the statement, both referring to transactions with related parties. 42130048000000 In case of discrepancy, specify: 42130049000000 The figures reported for transactions 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 12 of the statement 42130050000000 In case of discrepancy, specify: 42130051000000 In some of the transactions analyzed in the various transfer pricing documentation of the taxpayer, the examined party was chosen as the related party resident abroad 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.

600 OFFICIAL GAZETTE Friday, January 13, 2023 Transfer pricing adjustments 42130055000000 Did it make 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 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 fiscal adjustment so that the operation is considered agreed as with independent parties in comparable operations" answer the following (non-accounting fiscal effects): 42130056000000 The amount of the increase in accumulative income for LISR purposes 42130057000000 The amount of the increase in authorized deductions for LISR purposes, even by decreasing income 42130058000000 The amount of the increase in authorized deductions for LISR purposes 42130059000000 Amount increased in the declarations submitted for the fiscal year for taxes withheld on payments abroad, as a consequence of transfer pricing adjustments 42130060000000 Amount decreased in the declarations submitted for the fiscal year for creditable VAT, as a consequence of transfer pricing adjustments 42130061000000 There is supporting documentation substantiating the actual adjustments made 42130062000000 It modified the values of acts or activities for IEPS or well, of the creditable IEPS (deductions) as a consequence of a transfer pricing adjustment (rule 3.9.1.2. Section b, of the RMF 2022) 42130063000000 Indicate modified amount of acts or activities. (RMF) 42130064000000 Indicate modified amount of creditable IEPS. (RMF) 42130065000000 It 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 for 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 accredit 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

Friday, January 13, 2023 OFFICIAL GAZETTE 601 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 the first paragraph of fraction XXIX of article 28 of the LISR 42130076000000 Indicate the amount of the expense considered as non-deductible 42130077000000 It considered as non-deductible interest referred to in fraction XXXII of article 28 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 Prorated expenses 42130080000000 It deducted expenses with related parties carried out abroad on a prorated basis 42130081000000 Indicate the amount of the deduction of expenses carried out abroad on a prorated basis 42130082000000 Quantify the benefit received or expected to be received from the prorated expense 42130083000000 It complied with what is stated in rule 3.3.1.27. of the RMF for 2022 Gains and/or losses from the 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

602 OFFICIAL GAZETTE Friday, January 13, 2023 In case of affirmative answer to the previous index, indicate RFC and name of the appraiser: 42130098000000 Name of the expert 42130099000000 RFC Derivative financial operations with related parties 42130100000000 It accumulated income from derivative financial operations 42130101000000 Indicate the amount of the corresponding accumulation 42130102000000 It made deductions related to derivative financial operations 42130103000000 Indicate the amount of the corresponding deduction 42130104000000 It obtained losses in derivative financial operations with related parties in terms of article 28 fraction XIX of the LISR 42130105000000 Indicate the corresponding amount 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 for in article 28 fraction XXVII of the LISR 42130109000000 Annual average balance of all the taxpayer's debts that accrued interest at charge, 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 by three 42130114000000 Annual average 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 carried out during the fiscal year (in the own exercise subject to review or for effects of previous exercises) any adjustment in transfer pricing matters 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)

Friday, January 13, 2023 OFFICIAL GAZETTE 603 42130122000000 It carried out corresponding adjustments in transfer pricing matters during the fiscal year (in the own exercise subject to review or for effects 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 transfer pricing matters during the fiscal year (in the own exercise subject to review or for effects of previous exercises) as a consequence of transactions 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) Article 76-A of the LISR (2022) 42130132000000 It is obliged to submit the informational declaration provided for in fraction I (master file of related parties) 42130133000000 It is obliged to submit the informational declaration provided for in fraction II (local file of related parties) 42130134000000 It is obliged to submit the informational declaration provided for in fraction III (country by country) In case of affirmative answer in this last case specify the assumption of obligation: 42130135000000 For being a multinational controlling legal person (fraction III, subsection a)) 42130136000000 For 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 a designated person, 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 2021 presented in 2022 (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 2021 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 2021 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 country by country of the multinational corporate group of the fiscal year of 2021 42130145000000 Date of submission (last submitted)

604 OFFICIAL GAZETTE Friday, January 13, 2023 Decree of fiscal stimuli northern border region 42130146000000 It carried out operations with taxpayers that 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 transactions with related parties (fraction X of article 76 of the LISR, annex 9 of the DIM) including the transactions with related parties resident in national territory as contemplated by the fiscal procedure 5/DEC-12 Non-binding criteria 42130152000000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria in transfer pricing matters of fiscal and customs provisions 42130153000000 Specify the number(s) of criterion(ies) Decree of fiscal stimuli southern border region 42130154000000 It carried out operations with taxpayers that 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 transactions with related parties (fraction X of article 76 of the LISR, annex 9 of the DIM) including the transactions with related parties resident in national territory as contemplated by the fiscal procedure 5/DEC-12 Index Concept Data to provide 14.- Informative data For the exercise ended on December 31, 2022 Amount (figures in pesos) Informative data of the taxpayer 42140000000000 It is covered for notification by means of tax mailbox

Friday, January 13, 2023 OFFICIAL GAZETTE 605 Informative data of the taxpayer as legal representative 42140001000000 It is a partner or shareholder of some taxpayers that it represents 42140002000000 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: 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 Indicate the five main names or corporate names of the residents abroad: 42140009000000 Name 1 42140010000000 Name 2 42140011000000 Name 3 42140012000000 Name 4 42140013000000 Name 5 Participation of workers in profits 42140014000000 PTU generated during the exercise 42140015000000 PTU not collected in the previous exercise 42140016000000 PTU paid in the exercise 42140017000000 Taxable income base for PTU Figures at the end of the exercise Income Tax 42140018000000 Authorized deductions for Income Tax purposes 42140019000000 Profit coefficient to apply in the following exercise 42140020000000 Income from dividends of persons resident in the country 42140021000000 Income from dividends of persons resident abroad 42140022000000 Income from distributed dividends that do not come from CUFIN nor from reinvested CUFIN 42140023000000 Accumulative income from the gain realized that derives from merger 42140024000000 Accumulative income from the gain realized that derives from spin-off 42140025000000 Accumulative income from the gain realized that derives from reductions of capital of societies resident abroad in which the taxpayer is a partner or shareholder 42140026000000 Accumulative income from the gain realized that derives from liquidation of societies resident abroad in which the taxpayer is a partner or shareholder 42140027000000 Deducted loss derived from merger 42140028000000 Deducted loss derived from spin-off 42140029000000 Deducted loss derived from capital reduction 42140030000000 Deducted loss derived from liquidation of societies

606 OFFICIAL GAZETTE Friday, January 13, 2023 42140031000000 Dividends paid coming from CUFIN and CUFINRE 42140032000000 Dividends paid not coming from CUFIN nor from CUFINRE 42140033000000 Total accumulative income 42140034000000 Total accumulative income obtained in the northern border region in the previous fiscal year 42140035000000 Balance of CUFIN determined in accordance with the fifth paragraph of article 77 LISR 42140036000000 Total amount of payments that are exempt income for the worker 42140037000000 Deductible amount at 47% (payments that are exempt income for the worker) 42140038000000 Deductible amount at 53% (payments that are exempt income for the worker) Accounts and documents to be collected and to be paid in foreign currency Accounts and documents to be collected in foreign currency 42140039000000 Balance of accounts and documents to be collected 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 to be collected in foreign currency that come from transactions with related parties Accounts and documents to be paid in foreign currency 42140047000000 Balance of accounts and documents to be paid 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)

Friday, January 13, 2023 OFFICIAL GAZETTE 607 42140054000000 Indicate the amount of accounts and documents payable in foreign currency arising from transactions with related parties Net fiscal profit account for fiscal years 2014 to 2022 42140055000000 Initial CUFIN balance updated Plus: 42140056000000 Fiscal result of the fiscal year Less: 42140057000000 Income Tax (Article 9, first paragraph LISR) 42140058000000 Non-deductible items, except provisions and reserves (Article 28, sections VIII and IX LISR) 42140059000000 Workers' share in company profits paid during the fiscal year (Article 9, section I LISR) 42140060000000 Effect of Income Tax paid abroad for dividend payments to the taxpayer (Article 77, fourth paragraph LISR) Equal: 42140061000000 Positive result 42140062000000 Negative result (difference referred to in Article 77, fifth paragraph of the LISR) Plus: 42140063000000 Initial CUFIN balance updated Plus: 42140064000000 Dividends received 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 for fiscal years 2014 to 2022 42140072000000 Net fiscal profit account balance - CUFIN northern border region for fiscal year 2022 42140073000000 Net fiscal profit account balance - CUFIN southern border region for fiscal year 2022 Net fiscal profit account for fiscal years 2001 to 2013 42140074000000 Initial CUFIN balance updated Plus: 42140075000000 Dividends received Less: 42140076000000 Dividends paid Plus: 42140077000000 Inflation adjustment Other concepts. Specify

608 OFFICIAL GAZETTE Friday, January 13, 2023 42140078000000 (specify) 42140079000000 (specify) 42140080000000 (specify) 42140081000000 (specify) 42140082000000 (specify) 42140083000000 Total CUFIN balance at the end of the fiscal year, updated for fiscal years 2001 to 2013 Net fiscal profit account for fiscal years prior to 2000 42140084000000 Initial CUFIN balance updated Plus: 42140085000000 Dividends received Less: 42140086000000 Dividends paid Plus: 42140087000000 Inflation adjustment 42140088000000 Total CUFIN balance at the end of the fiscal year, updated for fiscal years prior to 2000 Reinvested net fiscal profit account 42140089000000 Initial CUFINRE balance updated 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 Capital contribution 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

Friday, January 13, 2023 OFFICIAL GAZETTE 609 Value Added Tax 42140106000000 VAT paid at customs during the fiscal year 42140107000000 VAT charged on importation of intangible goods acquired 42140108000000 VAT charged on importation of the use or enjoyment of intangible goods 42140109000000 VAT charged on importation of services 42140110000000 Creditable VAT on interest 42140111000000 VAT credited for the importation of intangible goods acquired 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 42140115000000 Total VAT on acts or activities paid at the 8% rate 42140116000000 Value of acts or activities not subject to tax 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 section I of subsection a, of Article 16 of the LIF 2022 42140120000000 Biodiesel and its mixtures referred to in section IV of subsection a, of Article 16 of the LIF 2022 Consolidated financial information 42140121000000 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 provided in the following two indices: 42140122000000 Total consolidated sales or net income determined in accordance with the financial information accounting standard applied by the taxpayer 42140123000000 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 Income exclusive to the northern border region (Articles second and third 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

610 OFFICIAL GAZETTE Friday, January 13, 2023 Equal: 42140128000000 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: 42140129000000 Total income obtained by the taxpayer Equal: 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 Taxpayers who have their tax domicile outside the northern border region, but have a branch, agency or any other establishment within it (Article fifth, first paragraph of the Decree) 42140131000000 Obtained income corresponding to the branch, agency or any other establishment located in the northern border region In the event of an affirmative response to the above 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 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 Equal: 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 Divided by: 42140137000000 Total income obtained by the taxpayer Equal: 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 (Article fifth, second paragraph of the Decree) 42140139000000 Obtained income corresponding to the branch, agency or any other establishment located outside the northern border region In the event of an affirmative response to the above 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 42140140000000 Income corresponding to the tax domicile located in the northern border region

Friday, January 13, 2023 OFFICIAL GAZETTE 611 Less: 42140141000000 Income from the sale of intangible goods in the northern border region 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 Equal: 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 Divided by: 42140145000000 Total income obtained by the taxpayer Equal: 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 applicable tax credit 42140147000000 Income Tax charged in the fiscal year (concept "tax charged in the fiscal year" of the annual return, section "determination of Income Tax") 42140148000000 Total income of the northern border region Divided by: 42140149000000 Total income of the taxpayer obtained in the fiscal year Equal: 42140150000000 Proportion (expressed as a percentage) that the income of the northern border region represents 42140151000000 Result obtained from the operation of multiplying the Income Tax 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 previous index (first paragraph, Article second of the Decree on fiscal incentives northern border region) Decree on fiscal incentives southern border region Income Tax Income exclusive to the southern border region (Articles second and third 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

612 OFFICIAL GAZETTE Friday, January 13, 2023 Less: 42140156000000 Income corresponding to the supply of personnel through labor subcontracting or considered intermediaries in terms of the Federal Labor Law Equal: 42140157000000 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: 42140158000000 Total income obtained by the taxpayer Equal: 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 (Article fourth, first paragraph of the Decree) 42140160000000 Obtained income corresponding to the branch, agency or any other establishment located in the southern border region In the event of an affirmative response to the above 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 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 Equal: 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 Divided by: 42140166000000 Total income obtained by the taxpayer Equal: 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 Taxpayers who have their tax domicile in the southern border region, but have branches, agencies or any other establishment outside it (Article fourth, third paragraph of the Decree) 42140168000000 Obtained income corresponding to the branch, agency or any other establishment located outside the southern border region In the event of an affirmative response to the above index, you must fill in the indices of the following block, understanding that they refer to the tax domicile located in the southern border region

Friday, January 13, 2023 OFFICIAL GAZETTE 613 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 Equal: 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 Divided by: 42140174000000 Total income obtained by the taxpayer Equal: 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 applicable tax credit 42140176000000 Income Tax charged in the fiscal year (concept "tax charged in the fiscal year" of the annual return, section "determination of Income Tax") 42140177000000 Total income of the southern border region Divided by: 42140178000000 Total income of the taxpayer obtained in the fiscal year Equal: 42140179000000 Proportion (expressed as a percentage) that the income of the southern border region represents 42140180000000 Result obtained from the operation of multiplying the Income Tax 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 previous index (first paragraph, Article second of the Decree on fiscal incentives southern border region) Alienation of shares 42140182000000 Did you alienate shares 42140183000000 Date of the operation 42140184000000 Type of alienation 42140185000000 Other (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 42140190000000 Indicate if you obtained the benefit of treaties to avoid double taxation

614 OFFICIAL GAZETTE Friday, January 13, 2023 42140191000000 Sale price 42140192000000 Fiscal cost of the shares 42140193000000 Applied losses from alienation of shares In the event of an affirmative response, indicate: 42140194000000 If at the end of the fiscal year in question, the taxpayer has pending losses from alienation of shares to be applied. 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 be credited for Income Tax paid abroad in accordance with Article 5 of the LISR In the event of an affirmative response, indicate: 42140198000000 Pending amount to be credited. 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, 2022 Tax identification number Type of operation (figures in pesos) Note: Information from this annex is only captured when it has been noted in concept 42D067000, of the general data annex Income Tax Name or corporate name Accrual income 42150000000000 (specify) 42150001000000 Total accrual income Authorized deductions 42150002000000 (specify) 42150003000000 Total authorized deductions

Friday, January 13, 2023 OFFICIAL GAZETTE 615 Part II Data to provide 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 Mexico has a broad information exchange agreement with the country in the column above (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 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 of 2022 MOI at the beginning of the fiscal year Balance pending to deduct at the beginning of the fiscal year (figures in pesos) Fixed assets 42160000000000 Constructions 42160001000000 Constructions in progress 42160002000000 Historical properties considered 42160003000000 Railways 42160004000000 Furniture and office equipment 42160005000000 Airplanes 42160006000000 Vessels 42160007000000 Transport equipment: automobiles 42160008000000 Transport equipment: automobiles with rechargeable electric battery propulsion and electric automobiles with internal combustion engine or hydrogen-powered

616 OFFICIAL GAZETTE Friday, January 13, 2023 42160009000000 Transport equipment: conventional bicycles, bicycles and motorcycles with rechargeable electric battery propulsion 42160010000000 Transport equipment (other) 42160011000000 Fixed feeding equipment for electric vehicles 42160012000000 Computer 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 tanks for hydrocarbon storage 42160021000000 Investments made for exploration, secondary and enhanced recovery, and the non-capitalizable maintenance (applicable to hydrocarbon taxpayers) 42160022000000 Investments made for the development and exploitation of oil or gas natural reservoirs (applicable to taxpayers of hydrocarbons) 42160023000000 Investments made in infrastructure for storage and transport (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 Part II Data to provide Plus: MOI of the acquisitions during the fiscal year Less: alienations 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

Friday, January 13, 2023 OFFICIAL GAZETTE 617 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 of 2022 Tax identification number or RFC Outstanding balance of the loan at December 31 of 2021 (figures in pesos) Note: Information from this annex is only captured when it has been noted in concept 42D068000, of the general data annex Name, denomination or corporate name of the resident abroad 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 Part II Data to provide Type of financing In case that in the column "type of financing" you selected the concept "other", specify concept: Were you the effective beneficiary 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

618 OFFICIAL GAZETTE Friday, January 13, 2023 Part III Data to provide Currency type Interest rate denomination Interest rate percentage Total amount of interest paid and/or accrued ISR withholding rate Part IV Data to provide ISR withheld in the exercise Loan validity from Loan validity to Outstanding balance as of December 31, 2022 Frequency of interest payment due date Part V Data to provide In case that in the column "frequency of interest payment due date" you selected the concept "other", specify concept: Did you guarantee the loan (yes or no) Total amount of interest deducted in the exercise Destination of the borrowed capital Part VI Data to provide Did you make placements abroad (yes or no) Number of CNBV authorization office 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 provide 18.- Integration of fiscal losses from previous years For the year ended December 31, 2022 2022 2021 (amounts in pesos) Note: Information from this annex is only captured when it has been noted in concept 42D035000, from the general data annex 42180000000000 The applied loss comes wholly or partially from a spin-off 42180001000000 Indicate the RFC of the spin-off company 42180002000000 Indicate 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 report, the information corresponding to the previous indices

Friday, January 13, 2023 OFFICIAL GAZETTE 619 42180003000000 Original amount of the fiscal loss 42180004000000 INPC of the last month of the exercise in which the fiscal loss was generated 42180005000000 INPC of the first month of the second half of the exercise in which the fiscal loss was generated 42180006000000 Update factor of the period 42180007000000 Fiscal loss updated for the exercise in which it was generated 42180008000000 INPC of the last month of the first half of the exercise 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 exercise in which it is applied or updated Note: the concepts of indices 42180008000000 to 42180011000000 must be repeated to update fiscal losses occurring from 2012 to 2021, or applied in the exercises from 2013 to 2022. 42180012000000 (amount of the decrease in the fiscal loss in the exercise:) Note: the concept of index 42180012000000 must be repeated as many times as necessary to indicate the exercise 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 be applied Part II Data to provide 2020 2019 2018 2017 2016 2015 2014 Part III Data to provide 2013 2012 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 year ended December 31, 2022 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 42D268000, from the general data annex Name or corporate name Income 42190000000000 (specify) 42190001000000 Total income

620 OFFICIAL GAZETTE Friday, January 13, 2023 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 fiscal profits or losses in the shareholding Part III Data to provide Total of income subject to accumulation or taxable in the exercise Direct participation or average daily participation of the taxpayer in the exercise (percentage): percentage Direct participation or average daily participation of the taxpayer in the exercise (percentage): amount Contributions and reimbursements: total amount of investments or contributions made during the exercise Contributions and reimbursements: total amount of capital reimbursements received during the exercise 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 fiscal profits or losses of the exercise Data of the entity located in a preferential tax regime: total of fiscal profits distributed in the exercise 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, do you have 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 performed 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

Friday, January 13, 2023 OFFICIAL GAZETTE 621 Part VI Data to provide Trust or entity or foreign legal figure fiscally transparent: validity of the 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 celebrated to avoid double taxation Preferential rate by treaty Part VII Data to provide Income tax 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 (article 28, fraction XXXII of the LISR) For the year ended December 31, 2022 Amount of the taxable income of the previous fiscal exercise 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) Name or corporate name Income 42200000000000 (specify) 42200001000000 Total Part II Data to provide Amount of the taxable income of the previous fiscal exercise of the taxpayer Total of taxable income of the previous fiscal exercise of the taxpayer and of all group members or all related parties Proportion of income Deduction limit of the taxpayer

622 OFFICIAL GAZETTE Friday, January 13, 2023 Part III Data to provide Total of accrued interest deriving from debts (deductible amounts) Net interest pending to be deducted from previous exercises (applicable from the 2021 exercise) Total of interest income accumulated 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) The questionnaires indicated below contain information relative to the review carried out by the enrolled 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 exercise 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, you can leave blank the corresponding row, making the corresponding clarifications in the report on the review of the taxpayer's tax situation, since if you do not do 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, 2022 Audit procedures applied for the review of financial statements 42210000000000 Did you perform the evaluation of the taxpayer's internal control. 42210001000000 In case of affirmative answer to the previous index, you keep the evidence of the internal control evaluation in your working papers. 42210002000000 Did you detect weaknesses or deviations related to the taxpayer's internal control structure with repercussion on its tax situation Note: in case of affirmative answer describe the irregularities in the report on the review of the tax situation

Friday, January 13, 2023 OFFICIAL GAZETTE 623 42210003000000 As a consequence of the performance of your work, you proposed financial adjustments that affected the taxpayer's tax situation. 42210004000000 As a consequence of the performance of your work you found differences in immaterial items that may have fiscal repercussion 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 your work, the taxpayer corrected by the date of sending the fiscal 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. 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 your audit any irregularity indicated in indices 42210006000000 to 42210001000000, indicate if you 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 you revealed such 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 keep in your working papers, answer if you 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 You evaluated the competence, capacity and objectivity of the management expert in tax matters 42210015000000 You obtained knowledge of the expert's work 42210016000000 You evaluated the adequacy of the expert's work 42210017000000 If the taxpayer obtained a written document

624 OFFICIAL GAZETTE Friday, January 13, 2023 Income Tax (ISR) Deductions (ISR) 42210018000000 In case that the taxpayer has not complied with what is provided in indices 42D165000 to 42D175000 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 informative declaration 42210020000000 You verified the information contained in the annex of operations carried out through trusts (article 76, fraction XIII, of the LISR) 42210021000000 You verified the information contained in the annex information on residents abroad, regarding residents abroad (article ninth of the transitional provisions of the LISR 2014, fraction X) 42210022000000 You verified the information contained in the annex information on residents abroad (article 76, fraction VI, of the LISR) 42210023000000 You verified the information contained in the annex of income subject to preferential tax regimes (article 178, of the LISR) 42210024000000 You verified the information contained in the annex of operations carried out through trusts (article 76, fraction XIII, of the LISR) Preferential tax regimes 42210025000000 You 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 42D283000 and 42D284000 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 42D285000 to 42D289000 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.

Friday, January 13, 2023 OFFICIAL GAZETTE 625 Index Concept Data to provide Questionnaire on transfer pricing matters (public accountant review) for the year ended December 31, 2022 According to your audit tests, the scope thereof and with the evidence you keep in your working papers answer if you ensured that the taxpayer complied with the following: Insufficient capitalization (article 28 fraction XXVII of the LISR) 42220000000000 You verified if the taxpayer complied with what is provided by article 28 fraction XXVII of the LISR 42220001000000 Did you detect 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 reinvested net profit 42220005000000 In case of having observed that the taxpayer's answers to indices 42130108000000 and/or 42130115000000, 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 42220006000000 In addition to having answered affirmatively index 42220005000000, you indicated any qualification in your report Supporting documentation for transfer pricing (transfer pricing study) for operations with related parties residing abroad (article 76, fraction IX of the LISR) 42220007000000 You 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 them were considered deductible 42220009000000 In case 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 42220010000000 In case of non-compliance by the taxpayer, you mentioned such circumstance as a qualification in your report You verified that the supporting documentation for transfer pricing, for operations with related parties residing abroad (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

626 OFFICIAL GAZETTE Friday, January 13, 2023 42220011000000 1) name, denomination or corporate name, domicile and fiscal residence, of the related persons with whom operations were celebrated. 42220012000000 2) that all related parties were considered according to the definition contained in paragraphs fifth and sixth of article 179 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. 42220020000000 10) it was identified in the accounting records that the totality of operations with related parties residing abroad were duly recorded. 42220021000000 In case that any of the points previously referred to has not been complied with, indicate if you mentioned such circumstance in your report on the review of the tax situation. 42220022000000 In case that any of the points previously referred to has not been complied with, indicate if you mentioned such circumstance in your report. 42220023000000 You verified that in the supporting documentation for transfer pricing it was concluded that the operations celebrated with related parties residing abroad by the taxpayer were carried out according to the prices or amounts of consideration that independent parties would have used in comparable operations 42220024000000 In case of a negative conclusion indicate if you revealed any qualification in the report on the review of the taxpayer's tax situation 42220025000000 In case of a negative conclusion in the supporting documentation, indicate if you revealed any qualification in the report 42220026000000 In case that in the supporting documentation for transfer pricing you suggested a transfer pricing adjustment that the taxpayer did not perform, you revealed any qualification in the report on the review of the taxpayer's tax situation 42220027000000 In case that the supporting documentation for transfer pricing suggested a transfer pricing adjustment that the taxpayer did not perform, you revealed any qualification in the report 42220028000000 In these last cases, you considered the transactions with related parties that represented a cost or expense to the taxpayer as deductible

Friday, January 13, 2023 OFFICIAL GAZETTE 627 Informational declaration of operations with related parties residing abroad (Article 76, fraction X of the Income Tax Law) 42220029000000 Verified the timely submission of information on operations 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 Formally verified the correct completion of the information on 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 (Article 76, fraction IX of the Income Tax Law). 42220032000000 In the event that errors in the completion were observed, mentioned such circumstance as a qualification in its report on the review of the taxpayer's tax situation. In the negative, specify: 42220033000000 Considered the taxpayer's transactions with related parties that represented a cost or expense as deductible. 42220034000000 In the event of non-compliance, mentioned such circumstance as a qualification in its report on the review of the taxpayer's tax situation. 42220035000000 In the event of non-compliance, mentioned such circumstance as a qualification in its opinion. Annual informational declarations of related parties (Article 76-A, fraction X of the Income Tax Law) for 2021 presented in 2022 42220036000000 Verified the timely and proper submission of the master informational declaration of related parties of the multinational business group corresponding to the fiscal year 2021. 42220037000000 Verified the timely and proper submission of the local informational declaration of related parties corresponding to the fiscal year 2021. 42220038000000 Verified the timely and proper submission of the country-by-country informational declaration of the multinational business group corresponding to the fiscal year 2021. 42220039000000 In the event that errors in the completion of the annual informational declarations of related parties corresponding to the fiscal year 2021 were observed, mentioned such circumstance as a qualification in its report on the review of the taxpayer's tax situation. Compliance with the obligation regarding operations with related parties (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 operations the prices or amounts of consideration that independent parties would have used in comparable operations. 42220041000000 In the negative, considered the taxpayer's transactions with related parties that represented a cost or expense as deductible.

628 OFFICIAL GAZETTE Friday, January 13, 2023 42220042000000 In the event of a negative conclusion in the documentary evidence, indicate whether any qualification was revealed in the report on the review of the taxpayer's tax situation. 42220043000000 In the event of a negative conclusion in the documentary evidence, indicate whether any qualification was revealed in its 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 any qualification was revealed in the report on the review of the taxpayer's tax situation, or in its opinion. Operations with related parties national operations reported 42220046000000 In the event that it was indicated as yes in index 42d031000 of the annex "general data", verified that the informational declaration for its operations with related parties residing abroad (fraction X of Article 76 of the Income Tax Law, (Annex 9 of the DIM) includes operations with related parties residing in national territory. 42220047000000 In the event that it was indicated as yes in index 42130151000000 of Annex 13, verified that the informational declaration for its operations with related parties residing abroad (fraction X of Article 76 of the Income Tax Law, (Annex 9 of the DIM) includes operations 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 requirements established in rule 3.9.1.3. of the 2022 Fiscal Miscellaneous Resolution were met. Interest considered as dividends (Article 11 of the Income Tax Law) 42220049000000 In the event that it was observed that the taxpayer's responses to indices 42130067000000 and/or 42130068000000 of Annex 13 were not correct and led to a tax non-compliance, pointed out any qualification in its report on the review of the taxpayer's tax situation, or in its opinion. Transfer pricing methodology (Article 180 of the Income Tax Law) for transactions with related parties 42220050000000 Verified that in the transfer pricing supporting 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 Income Tax Law) for each of its transactions with related parties that it validated in its transfer pricing studies. 42220051000000 Observed any formal inconsistency on the part of the taxpayer in the responses of the taxpayer's information on its operations with related parties. 42220052000000 In the affirmative, revealed any qualification in the report on the review of the taxpayer's tax situation, or in its opinion. Sincerely, Mexico City, December 16, 2022.- 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.