Under the HEALTH EMERGENCY DUE TO FORCE MAJEURE, caused by the disease VIRUS SARS-CoV-2 (COVID-19) epidemic (hereinafter "EPIDEMIC"), which was ordained by the Ministry of Health in coordination with the Council of General Health, having been published in the Official Journal of the Federation (DOF for its Spanish acronym) on March 31st 2020, the measures implementation to carry out the mitigation and spread of the virus, including the prompt suspension of non-essential activities from March 30th to April 30th 2020 which has outcome in a large part of the industrial, commercial and service-providing body of our country having significantly reduced their income.

On the other hand, the Law on Income Tax (LISR for its Spanish acronym and hereinafter "LISR") and related provisions, allow taxpayers to be able to submit to the competent authorities an application to reduce the Earning Coefficient to determine the provisional payments to be made in the months from July to December.

At the same time, "LISR Regulation” points out that such application shall be submitted one month in advance of the date on which the whole provisional payment to be reduced and in the event that there are several provisional payments for which a decrease is requested, it will be presented one month before the date on which the first of them must be found, for which they must submit the documentation in accordance with the procedure sheet "29/ISR APPLICATION FOR AUTHORIZATION TO DECREASE PROVISIONAL PAYMENTS".

The option granted by "LISR" indicated above, may, if applicable, provide more financial liquidity to their company.