Extract of the Second Modification to National Concession Title NUM.SAT.AGRS.CONCESIÓN.002/22 to Administer Value Added Tax (VAT) Refunds to Foreign Tourists Returning Abroad by Air or Sea — SHCP — MX

Official Gazette of the Federation: May 23, 2023

EXTRACT of the Second Modification to National Concession Title NUM

On the margin a seal with the National Shield, which says: United Mexican States.- TREASURY.- Secretariat of Finance and Public Credit.- Tax Administration Service.- General Administration of Resources and Services.- Central Administration of Legal Support for Resources and Services.- SAT.AGRS.CONCESIÓN.002/ 22-M2.

Extract of the SECOND MODIFICATION TO THE NATIONAL CONCESSION TITLE NUM.SAT.AGRS.

CONCESIÓN.002/22 to administer the refunds of the Value Added Tax (V.A.T.), to

Foreigners with tourist status, in accordance with the General Population Law (now Migration Law),

who return abroad by air or sea, which was transferred to them in the acquisition

goods.

In order to comply with the provisions of Condition FOURTH of the " SECOND MODIFICATION

TO THE NATIONAL CONCESSION TITLE NUM.SAT.AGRS. CONCESIÓN.002/22-M2 ", granted on date

March 22, 2023; this publication is made in the following terms:

«SECOND MODIFICATION

TO THE NATIONAL CONCESSION TITLE GRANTED BY THE

FEDERAL GOVERNMENT, THROUGH THE TAX ADMINISTRATION SERVICE , ADMINISTRATIVE

DECENTRALIZED BODY OF THE SECRETARIAT OF FINANCE AND PUBLIC

CREDIT, HEREINAFTER " THE SAT " , THROUGH THE CENTRAL ADMINISTRATION

OF LEGAL SUPPORT FOR RESOURCES AND SERVICES ATTORNEY MAYRA ALICIA ALVARADO

CRUZ; REGARDING THE NATIONAL CONCESSION TITLE NUM.SAT.AGRS.CONCESIÓN.002/22 ,

HEREINAFTER " THE TITLE " ; GRANTED IN FAVOR OF THE LEGAL ENTITY SHOPPING

NETWORK MÉXICO, S.A. DE C.V. , HEREINAFTER " THE CONCESSIONAIRE " , REPRESENTED BY

CITIZEN PEDRO WALTER BUCHANAN SMITH; TO

ADMINISTER THE REFUNDS OF THE

VALUE ADDED TAX, TO FOREIGNERS WITH TOURIST STATUS, IN

ACCORDANCE WITH THE GENERAL POPULATION LAW (NOW MIGRATION LAW), WHO

RETURN ABROAD BY AIR OR SEA, WHICH WAS TRANSFERRED TO THEM

IN THE ACQUISITION OF GOODS

( ... )

In view of the above, in accordance with Rules Seventh and Thirty-

Ninth of " THE RULES " and condition 21. Modification of Conditions of

" THE

TITLE " , the request formulated by " THE CONCESSIONAIRE " was considered appropriate

, by virtue of the fact that it accredited the management carried out to open the exit point

at the International Airport of Mexico City; however, for causes not

attributable to " THE CONCESSIONAIRE " , it did not formalize a lease contract for the

enablement and operation of said exit point; since as it appears from the

documentary evidence in the corresponding file, the mentioned air

terminal does not have spaces in the short and medium term, to grant in lease a

place to

" THE CONCESSIONAIRE " , for the establishment of the exit point.

( ... )

CONDITIONS:

FIRST. The background and conditions established in

" THE TITLE " , as well as in its

" THE

FIRST MODIFICATION " , remain without any modification

, with the exception of the

Condition " 3.

Provision of Services " .

SECOND. CONTINUITY OF RIGHTS AND OBLIGATIONS. -

" THE

CONCESSIONAIRE " accepts

and undertakes that in addition to what is stipulated in this

Modification, the conditions contained in

" THE TITLE " , as well as in the

" THE

FIRST MODIFICATION "

to it, will continue in force with

full legal force, so that it results

mandatory observance in all its terms including those conditions

regarding the concession terms.

THIRD. PURPOSE OF THE MODIFICATION. The Federal Government through

" THE

SAT " , modifies Condition " 3. Provision of Services " of " THE TITLE "

and the " THE

FIRST MODIFICATION "

to it, so that in accordance with

" THE RULES " ,

" THE CONCESSIONAIRE " ,

must continue providing services at the twelve (12) Exit

Points of the three (3) Conglomerates Center-North, Pacific, and Southeast, according to the

following:

Exit points to cover within the period of sixty (60) calendar days counted

from the granting of the concession:

Air Terminals

Felipe Ángeles International Airport, Santa Lucía.
Cancún International, Quintana Roo.
Miguel Hidalgo y Costilla, Guadalajara, Jal.

Exit points to cover within the period of one hundred eighty (180) calendar days

counted from the granting of the concession:

Air Terminals

Cozumel International, Q. Roo.

Sea Terminals

Cozumel, Quintana Roo.
Majahual, Quintana Roo.

Exit points to cover within the period of seven hundred twenty (720) calendar days

counted from the granting of the concession

Air Terminals

Lic. Manuel Crescencio Rejón, Mérida, Yuc.

Sea Terminals

Playa del Carmen, Q. Roo.
Cabo San Lucas Pier, La Paz, B.C.S.
Puerto Vallarta, Jalisco.
Progreso, Yucatán.
Puerto Morelos, Q. Roo.

FOURTH.

PUBLICATION. - " THE CONCESSIONAIRE " ,

must process, at its cost, the

publication in the Official Gazette of the Federation of the extract of this Modification, which " THE SAT "

authorizes and in two newspapers of greatest circulation; likewise, it must carry out the publication on its

Internet portal.

FIFTH.

MODIFICATION OF THE GUARANTEE. - " THE CONCESSIONAIRE " , must present

within the term of twenty (20) business days counted from the granting of this

Modification to " THE TITLE " , the document in which it is recognized by the

surety company said reform and guarantees compliance with the obligations contained both

in " THE TITLE "

as in " THE

FIRST MODIFICATION " ,

as well as in this

document.

( ... ) »

THIS MODIFICATION OF CONCESSION TITLE NUM.SAT.AGRS.CONCESIÓN.002/22,

IS ISSUED IN DUPLICATE IN MEXICO CITY, ON THE DAY MARCH 22, 2023.

This certificate is issued in Mexico City, on the 22nd day of the month of March 2023.

Let it be recorded.

The Central Administrator of Legal Support for Resources and Services , Attorney Mayra Alicia Alvarado

Cruz .-

Initials.

(R.- 536453)

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BY DATE

INDICATORS

Exchange Rate and Rates as of 08/27/2026

DOLLAR

16.9660 UDIS

8.808255 TIIE 28 DAYS

6.7559% TIIE 91 DAYS

6.7931% TIIE 182 DAYS

6.8474% TIIE FUNDING

6.50%

SURVEYS

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