Annex No. 1 to the Administrative Collaboration Agreement on Federal Fiscal Matters between the Ministry of Finance and Public Credit, the State of Sinaloa, and the Municipality of Eldorado

DOF: 30/04/2026

ANNEX No.

ANNEX No. 1 TO THE ADMINISTRATIVE COLLABORATION AGREEMENT ON FEDERAL FISCAL MATTERS

ENTERED INTO BY THE FEDERAL GOVERNMENT, THROUGH THE MINISTRY OF FINANCE AND PUBLIC CREDIT, THE GOVERNMENT OF THE STATE OF SINALOA, AND THE CITY COUNCIL OF THE MUNICIPALITY OF ELDORADO, OF THE SAME FEDERAL ENTITY, DESIGNATED RESPECTIVELY AS THE MINISTRY, THE FEDERAL ENTITY, AND THE MUNICIPALITY.

The Federal Government, through the Ministry of Finance and Public Credit, and the Government of the State of Sinaloa have entered into an Administrative Collaboration Agreement on Federal Fiscal Matters, published in the Official Gazette of the Federation on August 18, 2015, which was modified by the instrument published in said dissemination organ on May 19, 2020.

In December 1994, the Honorable Congress of the Union approved, among other modifications, the addition of a paragraph to Article 232 of the Federal Rights Law, to establish that in cases where federal entities and municipalities have entered into an agreement with the Federation for administrative collaboration regarding revenues obtained from the collection of fees for the use, enjoyment, or exploitation of real estate located in the federal maritime-terrestrial zone, these may, when expressly agreed upon, be allocated to the surveillance, administration, maintenance, preservation, and cleaning of said zone, as well as to the provision of required services.

Likewise, the same Honorable Congress of the Union in December 1996 deemed it appropriate to add to the aforementioned Article 232 of the Federal Rights Law to establish that the Federation, federal entities, and municipalities that have agreed to give the aforementioned destination to revenues obtained from the reference fee may also agree to create funds to fulfill the purposes set forth in the previous paragraph, with a contribution by the federal entity, by the municipality, or, if so agreed, by both, in an equivalent amount to twice the amount contributed by the Federation, which in no case may exceed the percentage of the merit revenues corresponding to them in accordance with the Annex subscribed.

On the other hand, the Honorable Congress of the Union approved in December 1997, reforms to Articles 232 to 234 of the Federal Rights Law, as well as the additions of Articles 232-C and 232-D to the aforementioned regulation, whose purpose, among others, was to expressly separate the fees that are obligated to be paid by those who use, enjoy, or exploit beaches, the federal maritime-terrestrial zone, and lands gained to the sea or to any other deposit of maritime waters.

Likewise, through the Decree by which various provisions of the Federal Rights Law are reformed, added, and repealed, published in the Official Gazette of the Federation of December 21, 2005, among others, the denomination of Chapter V, of Title Second, was modified to become "Salinas," which comprises Articles 211-A and 211-B relating, in order, to the right of salt exploitation and to the payment that natural or legal persons, holders of permits, authorizations, or mining concessions, must make under the auspices of which they exploit salts or by-products obtained from salt pans formed from waters originating from current seas, naturally or artificially, by concept of the right of use of the federal maritime-terrestrial zone for the exploitation of salt pans, in cases where, to carry out their activities, they use or exploit said zone.

In this context, the Ministry, the federal entity, and the municipality, based on Articles 25, 42, 43, 115, and 116, fraction VII of the Political Constitution of the United Mexican States; 31, fractions XI and XXXII of the Organic Law of the Federal Public Administration; 211-B, 232-C, 232-D, 233, 234, and 235 of the Federal Rights Law; 13, 14, and 15 of the Fiscal Coordination Law; 6, fraction XVIII of the Internal Regulation of the Ministry of Finance and Public Credit; 1°, 3°, 55, 65, fraction XXIII Bis, 66, 69, and 72 of the Political Constitution of the State of Sinaloa; 1st, 2nd, 3rd, 9th, and 21 of the Organic Law of the Public Administration of the State of Sinaloa; 1, 15, fractions I and II, 16, fraction X, and 17, fractions X, XII, and LV of the Organic Regulation of the Public Administration of the State of Sinaloa; 1, 9, fraction X, and 10, fractions VII and XX of the Internal Regulation of the General Secretariat of Government; 1, 9, fractions I and XXXI, and 10, fractions VI and XVIII of the Internal Regulation of the Secretariat of Administration and Finance; 13, 27, fraction III, 37, 38, fractions I and XXII, and 52, fraction VI of the Municipal Government Law of the State of Sinaloa, and Decree number 597, published on March 22, 2021, in the Official Journal of the Government of the State of Sinaloa; 1, 2, 14, fraction VIII, and 25, fractions XXII and XLI of the Internal Regulation of the Public Administration of the Municipality of Eldorado, Sinaloa, have agreed to sign this Annex in accordance with the following

CLAUSES

SECTION I

ON THE ADMINISTRATION OF FEES FOR THE USE OF THE FEDERAL MARITIME-TERRESTRIAL ZONE FOR SALT EXPLOITATION AND FOR THE USE, ENJOYMENT, OR EXPLOITATION OF REAL ESTATE, WHICH ARE OBLIGATED TO BE PAID BY NATURAL AND LEGAL PERSONS WHO USE, ENJOY, OR EXPLOIT BEACHES, THE FEDERAL MARITIME-TERRESTRIAL ZONE, AND LANDS GAINED TO THE SEA OR TO ANY OTHER DEPOSIT OF MARITIME WATERS.

FIRST.- The Ministry and the federal entity agree to coordinate so that the latter, through the municipality, assumes the operational administration functions regarding federal revenues for:

I. Fee for the use of the federal maritime-terrestrial zone for salt exploitation, which are obligated to be paid by natural or legal persons, holders of permits, authorizations, or mining concessions, under the auspices of which they exploit salts or by-products obtained from salt pans formed from waters originating from current seas, naturally or artificially, when for carrying out activities in this matter they use or exploit said federal zone, in terms of Article 211-B of the Federal Rights Law.

II. Fee for the use, enjoyment, or exploitation of real estate, which are obligated to be paid by natural and legal persons who use, enjoy, or exploit beaches, the federal maritime-terrestrial zone, and lands gained to the sea or to any other deposit of maritime waters, when regarding these concepts the Ministry of Environment and Natural Resources has competence, in terms of Articles 232-C and 232-D of the Federal Rights Law.

SECOND.- The federal entity, through the municipality, will exercise the operational functions of collection, verification, determination, and collection of the fees referred to in Articles 211-B and 232-C of the Federal Rights Law in accordance with applicable federal legislation and the Administrative Collaboration Agreement on Federal Fiscal Matters, as follows:

I. In matters of collection, verification, determination, and collection of the aforementioned fees, it will exercise the following powers:

a). Receive and, if applicable, demand the declarations, notices, and other documents established by fiscal provisions and collect the respective payments, as well as review, determine, and collect differences arising from arithmetic errors.

b). Verify compliance with fiscal provisions and determine the fees and their accessories owed by taxpayers, joint and several liable parties, and other obligated parties, due to the exercise of their powers. The federal entity may exercise jointly with the municipality the power referred to in this subsection, in which case the incentives corresponding to their performance will be distributed equally between it and the municipality, after deducting the portion corresponding to the Ministry.

c). Those established in Article 41 of the Federal Fiscal Code.

d). Notify administrative acts and resolutions issued by the municipality or, if applicable, by the federal entity, which determine the fees and their accessories referred to in subsection b) of this fraction, as well as collect, if applicable, the corresponding amount.

e). Carry out the administrative execution procedure to make effective the fees and their accessories determined by the municipality or the federal entity.

The declarations, the amount of payments, and other documents, will be received in the municipality's collection offices or in the credit institutions it authorizes or, if applicable, of the federal entity.

II. In matters of authorizations related to the reference fees, it will exercise the following powers:

a). Authorize the payment of fiscal credits in installments, whether deferred or in partial payments, with fiscal interest guarantee, in terms of the Federal Fiscal Code.

b). Authorize upon request for the return of amounts paid unduly and make the corresponding payment, in terms of the Federal Fiscal Code.

III. In matters of fines, regarding the merit fees, it will exercise the following powers:

a). Impose and notify those corresponding for infractions to the Federal Fiscal Code and other federal fiscal provisions related to the compliance of fiscal obligations regarding the fees, when such infractions have been discovered by the municipality or, if applicable, by the federal entity.

b). Reduce the fines imposed in the exercise of the delegated powers set forth in this clause and inform the Ministry about the infractions it becomes aware of in other cases.

Regarding the commission or alleged commission of fiscal crimes of which it becomes aware in the course of its actions, the municipality is obligated to inform the federal entity and the latter to the Ministry, in the terms referred to in the fifth clause of the Administrative Collaboration Agreement on Federal Fiscal Matters.

THIRD.- The Ministry reserves the powers of planning, programming, regulation, verification, and evaluation of the administration of the revenues referred to in this instrument, and the federal entity and the municipality will observe what the Ministry itself specifies in this regard, the latter being able at any time to exercise the attributes referred to in this Annex separately or jointly with the federal entity, even if they have been conferred for it to exercise through the municipality.

Regardless of what is provided in the fourth clause of this instrument, the federal entity, when so expressly agreed with the municipality, may exercise directly the powers referred to in the second clause of this Annex. Such agreement must be published in the official dissemination organ of the federal entity and will enter into force the day following its publication in said organ.

In the case indicated in the previous paragraph, the municipality will not suffer prejudice in the perception of the incentives corresponding to it in terms of the sixth clause of this Annex, with the exception of those provided for in fraction IV of said clause, which will correspond entirely to the federal entity.

FOURTH.- In the case where the revenues deposited with the federal entity and the Ministry by the municipality, for the collection of the fees subject to this Annex, are lower than the amount corresponding to them according to what is established in the sixth clause of this Annex, or if the reported revenues are lower than those actually collected, prior to the opinion of the Technical Committee referred to in the twelfth clause of this Annex, the municipality must deposit with the federal entity and the Ministry, within a maximum period of 30 natural days, the missing amounts in question, duly updated and, if applicable, with their corresponding surcharges, in accordance with what is provided in Articles 17-A and 21 of the Federal Fiscal Code, computed from the date indicated in the second paragraph of the eighth clause of this Annex and until the corresponding deposit is made, regardless of the payment of interest referred to in Article 15 of the Fiscal Coordination Law.

Likewise, from the date on which the opinion of the aforementioned Technical Committee has been issued, the operational administration functions of the fees referred to in this Annex will be exercised by the federal entity in the terms and conditions established therein.

In the case indicated in the previous paragraph, the federal entity will correspond to 72% of what was collected in the municipality for the fees and their corresponding surcharges referred to in this Annex, as well as 100% of the execution expenses and 100% of the fines imposed by itself in terms of the Federal Fiscal Code and of the indemnification for checks received by fiscal authorities, in the circumstances referred to in Article 21 of said Code. The municipality will correspond to 18% of the fees and their corresponding surcharges. The remaining amounts will correspond to the Ministry.

In all cases, the resources in question will be applied within the territorial jurisdiction of the municipality to the purposes established in this Section.

FIFTH.- The Ministry of Environment and Natural Resources will exercise exclusively the possession and ownership of the Nation on beaches, the federal maritime-terrestrial zone, and lands gained to the sea or to any other deposit that forms with maritime waters, in terms of applicable federal legislation.

Likewise, for the proper exploitation, use, exploitation, administration, and surveillance of the assets referred to in the previous paragraph, their characteristics and use vocations will be considered, in congruence with the programs that the Ministry of Environment and Natural Resources itself elaborates for such effect, who will establish the bases of coordination with the federal entity and the municipality that are required for such effect.

SIXTH.- The federal entity and the municipality will receive, as an incentive for the administration they carry out of the revenues referred to in this Annex, the following:

I. 10% of what is collected in the municipality, for the fees and their corresponding surcharges referred to in this Annex will correspond to the federal entity.

II. 80% of the collection indicated in the previous fraction will correspond to the municipality.

III. The remaining 10% according to the previous fractions will correspond to the Ministry.

IV. 100% of the execution expenses and of the fines imposed by the Municipality, in terms of the Federal Fiscal Code, as well as of the indemnification for checks received by municipal fiscal authorities, in the circumstances referred to in Article 21 of said Code, will correspond to the municipality.

What is provided in this clause will only proceed when the respective credits are effectively paid, deducting the returns made in accordance with applicable federal fiscal provisions.

SEVENTH.- The federal entity and the municipality agree with the Ministry that the revenues obtained from the collection of the following fees will be allocated, totally or partially, to the surveillance, administration, maintenance, preservation, and cleaning of said zone, as well as to the provision of services required by it:

I. The fee for the use of the federal maritime-terrestrial zone for salt exploitation, which are obligated to be paid by natural or legal persons, holders of permits, authorizations, or mining concessions, under the auspices of which they exploit salts or by-products obtained from salt pans formed from waters originating from current seas, naturally or artificially, when for carrying out activities in this matter they use or exploit said federal zone, which establishes Article 211-B of the Federal Rights Law, and

II. The fee for the use, enjoyment, or exploitation of real estate which are obligated to be paid by natural and legal persons who use, enjoy, or exploit beaches, the federal maritime-terrestrial zone, and lands gained to the sea or to any other deposit of maritime waters which establishes Article 232-C of the Law of the matter.

Within the concept of administration, which will be carried out in accordance with what is provided in Section II of this Annex, the delimitation of the federal maritime-terrestrial zone, the update of the census of occupations of the referred zone, as well as its ecological and urban zoning, are included.

EIGHTH.- For the rendering of the verified account of the coordinated federal revenues referred to in this Annex, the federal entity and the municipality will adhere to what is provided in Section IV of the Administrative Collaboration Agreement on Federal Fiscal Matters. The federal entity must account for the total income received for the fees subject to this Annex and their accessories and inform the Ministry about the collection obtained and deposit with it the remainder of the same, after having decreased the portions corresponding to the municipality and the federal entity.

The municipality must deposit with the federal entity the portion corresponding to it and to the Ministry of the revenues referred to in this Annex, within five days of the following month to which the collection corresponds. The same obligation will correspond to the federal entity with respect to the municipality and to the Ministry, if it administers.

In the case where the federal entity is the one that directly administers the reference revenues, it will additionally provide the Ministry with monthly information and verification of the payments that would have corresponded to the municipality.

Regardless of the above, regarding the revenues referred to in this Annex and for the legal control effects that may apply, the municipality is obligated to inform the federal entity and the latter in turn must present to the Ministry of Environment and Natural Resources, a monthly report indicating the total amount of income received and the activities carried out in the federal maritime-terrestrial zone.

SECTION II

ON THE CREATION OF A FUND FOR THE SURVEILLANCE, ADMINISTRATION, MAINTENANCE, PRESERVATION, AND CLEANING OF THE FEDERAL MARITIME-TERRESTRIAL ZONE, AS WELL AS FOR THE PROVISION OF SERVICES REQUIRED BY IT.

NINTH.- The Ministry, the federal entity, and the municipality agree to establish the bases for the creation and administration of a fund derived from what is provided in Articles 211-B and 232-C of the Federal Rights Law, whose resources and, if any, their yields, will have the specific destination of surveillance, administration, maintenance, preservation, and cleaning of the federal maritime-terrestrial zone, as well as the provision of services required by it, within the territorial jurisdiction of the municipality.

For the effects of this Annex, the following are understood by:

a). Surveillance.- Acts of permanent verification of compliance with legal provisions regulating occupations in the federal maritime-terrestrial zone.

b). Administration.- Ordered and systematized set of principles, techniques, and practices that have as their purpose to support the achievement of the objectives of this Annex through the provision of necessary means to obtain results with the greatest efficiency, effectiveness, and congruence. Within the concept of administration, the following is included:

1. Delimitation.- Topohydrographic definition of the limits and boundaries of the federal maritime-terrestrial zone.

2. Update of the census of its occupations.- Identification of occupations in the federal maritime-terrestrial zone, as well as their cadastral characteristics.

3. Ecological and urban zoning.- Ecological and urban planning of land uses in the federal maritime-terrestrial zone.

c). Maintenance.- Set of activities aimed at keeping the federal maritime-terrestrial zone in good condition.

d). Preservation.- Set of actions to defend the federal maritime-terrestrial zone from any damage, through projects and works executed on it, with the purpose of returning its original configuration and integration, when it has been deteriorated, transformed in any way, or affected, by events, natural disasters, or accidents generated by man.

Likewise, projects and works executed on the federal maritime-terrestrial zone, whose purpose is to prevent its modification by natural phenomena or events generated by man, are considered included within these actions.

e). Cleaning.- Set of actions conducive to the permanent cleaning and arrangement of the federal maritime-terrestrial zone.

In no case can the resources of the fund be applied to purposes other than those established in this Annex.

The aforementioned functions will be carried out in accordance with federal legislation on the matter.

TENTH.- Contributions to the fund referred to in the previous clause will be made based on the revenues referred to in Articles 211-B and 232-C of the Federal Rights Law, which have been captured by the federal entity or the municipality since the entry into force of this Annex, in the manner established below, with the exception of execution expenses, fines imposed by the municipality or, if applicable, by the federal entity, and of indemnification for checks received by fiscal authorities in the circumstances referred to in Article 21 of the Federal Fiscal Code:

I. The federal entity, the municipality, or both will contribute to the fund an amount equivalent to 20% on the aforementioned revenues.

II. The Ministry will contribute an amount equivalent to half of the amount contributed by the federal entity and/or the municipality according to the previous fraction, in no case exceeding 10% corresponding to it according to this Annex and only with respect to revenues that come from fees effectively paid and that have become final.

The fund will be understood as constituted once the contributions of the Ministry, the federal entity, and/or the municipality are concentrated in the Secretariat of Administration and Finance of the federal entity, and only from its total integration will it generate interest and be available.

ELEVENTH.- The resources contributed to the fund by the Ministry, the federal entity, and/or the municipality and, if applicable, their yields, will be concentrated and administered by the Secretariat of Administration and Finance of the federal entity who, no later than the third business day following the date on which the fund has been constituted, will make credit entries against them in the amounts

corresponding amounts in the bank account opened in the name of the municipality for this purpose, from which

the funds will be managed under the terms agreed upon by the Technical Committee referred to in clause twelfth of this

Annex.

The bank account referred to in the preceding paragraph must be of a productive type, with immediate liquidity,

and in no case imply risk values, and its data must be communicated to the Secretariat of

Administration and Finances of the federative entity.

The contribution corresponding to the Secretariat shall be made on the third business day following the date on which,

in accordance with the provisions of clause eighth of this Annex, it has received the resources corresponding to it.

In the event that the Secretariat of Administration and Finances of the federative entity does not effectuate the

credit mentioned in the first paragraph of this clause, it shall pay monthly the yields

calculated at the primary average yield rate of the Certificates of the Treasury of the Federation

(CETES) for a term of 28 days corresponding to the average rate of issuances of the immediately preceding month.

These yields shall also be credited to the bank account indicated in the aforementioned paragraph and shall be

dedicated exclusively to the purposes referred to in this Annex, under the terms approved by the Technical

Committee.

TWELFTH.- For the purposes of compliance with this

Annex, a Technical Committee is constituted according to the bases set forth below:

I. It shall be integrated by one representative from each of the following dependencies and entities: the

Secretariat, the Secretariat of Environment and Natural Resources, the federative entity, and the municipality. For

each representative, a substitute shall be appointed. The representative of the federative entity shall be the President of the

Committee.

The representation of the Committee members shall be as follows:

a). The representation of the municipality shall rest with the Municipal President, and in the event that he resigns from such

representation in the Committee, the representative shall be the person expressly designated by the City Council or, in

default, the Local Legislature.

b). The representation of the federative entity shall correspond to the Secretary of Administration and Finances of the federative

entity.

c). The representation of the Secretariat of Environment and Natural Resources shall rest with the Federal Delegate in the

federative entity of said dependency of the Federal Government.

d). The representation of the Secretariat shall correspond to the Competent Decentralized Legal Administrator.

All and each of the members of the Committee must be duly accredited before the Secretariat of

Administration and Finances of the federative entity, and any changes thereto must also be notified to it.

II. It shall take decisions by majority vote and, if applicable, the representative of the federative entity shall have a casting vote.

III. It shall hold meetings with the periodicity it determines itself and may carry out extraordinary

meetings at the request of its President or at least two of its members.

IV. It shall have the following powers and obligations:

a). Receive, analyze, and, if applicable, approve the programs for surveillance, administration,

maintenance, preservation, and cleaning of the federal maritime-terrestrial zone, as well as the provision of the

services required by it, and the budgets thereof presented by the municipality; as well as

monitor their compliance.

b). Establish the dates on which the federative entity and/or the municipality must cover their respective

contributions to the fund and monitor that the requirements of deposit and verified accounting reporting referred to

in clause eighth of this Annex are met.

c). Verify that the resources of the fund are applied to the specific destination established by this Section and

the other applicable legal provisions.

d). Authorize the disposal of the necessary resources from the bank account opened for this purpose

in the name of the municipality under the terms of this Annex, for the realization of the approved programs and

verify that they are destined for the purposes established by this Section and the other applicable legal

provisions.

e). Supervise and monitor the application of expenditures that have been authorized, in accordance with what is

provided in this Section.

f). Monitor compliance with the obligations derived from this Section, as well as submit to the

Secretariat and to the Secretariat of Environment and Natural Resources, a quarterly report on the progress

of the same.

g). Review the written information that the municipality must deliver to it regarding the management and application of the fund to

effectively formulate, if applicable, the observations appropriate when it becomes aware of any deviation from the guidelines established regarding the matter.

h). Communicate to the Secretariat of Administration and Finances of the federative entity the cases in which, for

reasons deemed justified, the disbursements of funds to the municipality should be suspended.

i). Formulate the opinion referred to in clause fourth of this Annex and communicate to the Secretariat the

results thereof.

j). In general, it shall have all the necessary powers for the achievement of the objectives of the

present Section.

THIRTEENTH.- The federative entity and the municipality undertake to cover their respective contributions

to the fund on the dates fixed by the Technical Committee, which shall be concentrated in the Secretariat of

Administration and Finances of the federative entity. Such contributions shall be made via credit

to the bank account indicated by said dependency.

The deposit by one of the contributors to the fund of an amount greater than that corresponding to them does not obligate the

others to do so in the same manner. Said excess amount contributed shall not be considered part of the

fund, but may be destined for the approved programs referred to in this Section, as well as for the

surveillance, administration, maintenance, preservation, and cleaning of the federal maritime-terrestrial zone and for the

provision of the services required by it.

The resources contributed by the Secretariat may be decreased or increased, without exceeding the

maximum limit of 10% of the amount of revenues corresponding to it under this Annex, at the request of the

federative entity and/or the municipality, a situation that must be communicated in writing to the Secretariat for its

subsequent publication in the dissemination organ of the federative entity and in the Official Gazette of the Federation.

Such modifications may only be made within the first two months of the fiscal year in question.

FOURTEENTH.- The municipality shall administer and properly apply the amounts it receives from the

fund and, if applicable, its yields, under the terms of this Annex, complying with the

obligations corresponding to it, in addition to the following:

I. Present to the Technical Committee, prior to authorization for the disposal of resources from the fund, the programs

and specific budgets of each of them duly scheduled, in such a way that the revenues

it receives from the fund are sufficient for their compliance.

II. Include a report on the application of the resources of the fund in the Account of Public Finance that it

annually submits to the Local Legislature and send a copy thereof to the Technical Committee and to the Unit of

Coordination with Federative Entities of the Secretariat.

III. Inform the Technical Committee, quarterly and whenever requested, on the progress of the

approved programs and the application of the resources of the fund and present the statements of the bank

accounts in which the resources of said fund are deposited.

FIFTEENTH.- The federative entity or the municipality may reduce or cancel entirely

programs, provided that those already initiated are completed.

SIXTEENTH.- The contribution of the Secretariat to the fund referred to in this Annex shall be made solely

with resources from the fiscal year in question.

SEVENTEENTH.- The resources of the fund together with the yields they may have generated, which

during a fiscal year are not used because the municipality has not complied with the approved

programs, prior to the opinion of the Technical Committee which shall inform the Secretariat, shall be credited

in the bank account opened for this purpose in the name of the federative entity, so that it applies

them to the purposes indicated in this Section, complying with the approved programs and informing the Secretariat

and the Technical Committee thereof.

EIGHTEENTH.- Non-compliance by the municipality with the provisions of clause fourteenth

of this Annex shall result in the reimbursement of the resources not applied to the federative entity, with the

yields that may have been generated. The resources corresponding to the municipality and to the Secretariat shall be

credited to the federative entity under the same terms referred to in the previous clause.

NINETEENTH.- For the case of application of what is provided in the second paragraph of clause fourth

of this Annex, simultaneously, the federative entity shall also assume the administration of the fund constituted

under the terms of this Section, under the same conditions established therein and for the utilization

of resources in the territorial jurisdiction of the municipality.

TWENTIETH.- This Annex forms an integral part of the Administrative Collaboration Agreement in

Federal Fiscal Matters and, therefore, its provisions are applicable to it in all relevant aspects, as well as those

of the corresponding federal legislation.

This Annex shall be published both in the dissemination organ of the federative entity and in the Official Gazette of

the Federation and shall enter into force from the day following its publication in the latter.

Mexico City, March 26, 2026.- For the State: the Governor, Dr. Rubén Rocha Moya .- Signature.- The General Secretary of Government, Lic. Yeraldine Bonilla Valverde .- Signature.- The Secretary of

Administration and Finances, Arq. Joaquín Alberto Landeros Guicho .- Signature.- For the Municipality:

the

Municipal President, Lic. Faustino Torres Núñez .- Signature.- The Secretary of the City Council, Martín Noriega

Salazar .- Signature.- For the Secretariat: the Secretary of Finance and Public Credit, Édgar Abraham Amador

Zamora .- Signature.

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