Extract of the Third Modification to National Concession Title NUM.SAT.AGRS.CONCESIÓN.002/22 for Administering VAT Refunds to Tourist Foreigners

DOF: 18/06/2024

EXTRACT of the Third Modification to the National Concession Title NUM

A seal with the National Emblem appears on the margin, which reads: United Mexican States.- TREASURY.- Ministry 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-M3.

Extract of the THIRD MODIFICATION TO THE NATIONAL CONCESSION TITLE NUM.SAT.AGRS. CONCESSION.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, that has been transferred to them in the acquisition of goods.

To comply with what is stipulated in Condition FOURTH of the "THIRD MODIFICATION to the NATIONAL CONCESSION TITLE NUM.SAT.AGRS.CONCESSION.002/22-M3", granted on the date May 06, 2024; this publication is made in the following terms:

"THIRD MODIFICATION TO THE NATIONAL CONCESSION TITLE THAT GRANTS THE FEDERAL GOVERNMENT, THROUGH THE TAX ADMINISTRATION SERVICE, AN ADMINISTRATIVE DECENTRALIZED BODY OF THE MINISTRY OF FINANCE AND PUBLIC CREDIT, HEREINAFTER "THE SAT", THROUGH THE CENTRAL ADMINISTRATOR OF LEGAL SUPPORT FOR RESOURCES AND SERVICES LIC. MAYRA ALICIA ALVARADO CRUZ; REGARDING THE NATIONAL CONCESSION TITLE NUM. SAT.AGRS.CONCESSION.002/22, HEREINAFTER "THE TITLE"; GRANTED IN FAVOR OF THE LEGAL ENTITY SHOP PING NETWORK MÉXICO, S.A. DE C. V., HEREINAFTER "THE CONCESSIONAIRE", REPRESENTED BY MR. 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, THAT HAS BEEN TRANSFERRED TO THEM IN THE ACQUISITION OF GOODS ( ... )"

Date of modification: May 06, 2024.

"VI. Justification for the Modification to "THE TITLE".

"( ... )

For the foregoing, in accordance with Rule Seventh of "THE RULES" and the Condition "21. Modification of Conditions" of "THE TITLE", the request made by "THE CONCESSIONAIRE" is considered appropriate.

( ... ) "

CONDITIONS:

( ... )

FIRST. The background and conditions established in "THE TITLE", as well as in "THE FIRST MODIFICATION" and "THE SECOND MODIFICATION", remain unmodified, with the exception of 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 FIRST MODIFICATION" and "THE SECOND MODIFICATION" thereto, will remain in full legal force, so that they are mandatory in all terms, including those conditions referring to the concession terms.

THIRD. OBJECT OF THE MODIFICATION. The Federal Government through "THE SAT", modifies Condition "3. Provision of Services" of "THE TITLE", "THE FIRST MODIFICATION" and "THE SECOND MODIFICATION" thereto, 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, as follows:

Exit points to be covered within the period of sixty (60) natural days counted from the granting of the concession:

Air Terminals

·

Felipe Carrillo Puerto International Airport, Tulum, Quintana Roo.

·

Felipe Angeles International Airport, Santa Lucía.

·

Cancún International Airport, Quintana Roo.

·

Miguel Hidalgo y Costilla, Guadalajara, Jalisco.

Exit points to be covered within the period of one hundred eighty (180) natural days counted from the granting of the concession:

Air Terminals

·

Cozumel International Airport, Quintana Roo.

Sea Terminals

·

Cozumel, Quintana Roo.

·

Majahual, Quintana Roo.

Exit points to be covered within the period of seven hundred twenty (720) natural days counted from the granting of the concession:

Air Terminals

·

Lic. Manuel Crescencio Rejón, Mérida, Yucatán.

Sea Terminals

·

Playa del Carmen, Quintana Roo.

·

Puerto Vallarta, Jalisco.

·

Progreso, Yucatán.

·

Puerto Morelos, Quintana Roo.

FOURTH. PUBLICATION. ( ... )

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 the surety company acknowledges said reform and guarantees compliance with the obligations contained in both "THE TITLE", "THE FIRST MODIFICATION", "THE SECOND MODIFICATION", as well as the "THIRD MODIFICATION" contained in this document.

( ... )"

THE PRESENT MODIFICATION OF CONCESSION TITLE NUM.SAT.AGRS.CONCESSION.002/22, IS ISSUED IN DUPLICATE IN THE CITY OF MEXICO, ON THE DAY MAY 06, 2024.

This certificate is issued in Mexico City, on the 06th day of the month of May, 2024.- Let it be known.

The Central Administrator of Legal Support for Resources and Services, Lic. Mayra Alicia Alvarado Cruz.- Rubric.

(R.- 553901)

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