2. Why should you keep filing Tax and IMSS Audit reports “Dictamenes”? October 20, 2010

3. Background The Statutory Audit Tax Report was created in Mexico more than 50 years ago. Since then, it has been an instrument to help tax authorities in their taxes collection and validation activity. At the beginning its filing was voluntary, then it was mandatory for taxpayers who reach certain number of assets, income or employees. The Social Security Statutory Report was created 17 years ago, and since 2003 it has been mandatory to employers with three hundred employees or more. It always has been a supportive instrument to authorities and keep balance between Taxpayer and authorities.

4. Decree June 30 On June 30, 2010, the Mexican Official Gazette published a presidential decree granting certain administrative facilities which among others gives the option to taxpayers of not filling the Tax and Social Security Reports for 2010 and forward when complying with certain requirements of information which are unknown at this date. Nevertheless, we recommend the voluntary audit that could bring advantages to the Company’s management in addition of the reducing of exposure. The company will be covered from a direct audit or review from authorities.

5. Review from authorities Authority CPA Company If they are not satisfied with information may require company at last In their validation process their require information from CPA Ibánez Soltero Gómez Paz y Monroy, S.C. © 2010, All Rights Reserved Don’t review directly

6. Contact Elisa Ibanez elisa.ibanez@monroycp.com www.mauriciomonroy.com +52 (664) 972 9072 Blvd. Agua Caliente 10611 Suite 805, Col. Aviación Tijuana, B.C. CP 22420 24