MGI Bargalló Cardoso y Asociados, S.C. ( México, City) C.P.C. José Carlos Cardoso C. E-mail: jcardoso@bargallo.com.m

1. Office of theTaxpayersAttorney (PRODECON) Theautonomous organism PRODECON started its activities in September 2011, whose mission is, “ENSURING ACCESS TO JUSTICE FOR TAXPAYERS IN FISCAL MATTERS AT THE FEDERAL LEVEL, LOOKING AFTER THE FULFILLMENT OF THEIR RIGHTS.” To achieve this PRODECON develops the following lines of action: PROTECTSTaxpayers of illegal acts and excessive conduct from federal tax authorities, DEFEND the taxpayers who are affected with tax assesments up to 30 times the annual minimum wage OBSERVE the behavior and practices of the tax administration for transparency in order to make corrections and improvements for the benefit of the taxpayer. Additionally, in the exercise of its powerthe PRODECON by observing the performance of the authorities, itself or at the request of a party may identify systemic taxpayers’ problems, then PRODECON may: Propose to the Tax Administration Service the modifications to its internal regulations Also, may propose to the committee of Finance and Public Credit of the Chamber of Deputies, modifications to tax laws, actually working as a lobbyist for the taxpayers The PRODECON has already made his first performance in the identification of systemic problems, regarding the seizure of bank accounts that has been a recurring and many times illegal practice by the tax authorities with serious damages to taxpayers. This process continues its legal proceedings and it is expected that during the month of March the first proposal will be presented to the tax authorities to modify their internal regulations, and the Finance committee of the Chamber of Deputies to amend the relevant tax provisions With the intervention of the Office of the Taxpayer´s Defense the Federal Court of Fiscal and Administrative Justice, issued in early February of 2012 the first judgments in favor of taxpayers declaring outright the invalidity of various penalties assessed by tax authorities. As we can see, it is clear that the performance of this entity will greatly enhance the Treasury-Taxpayer relationship, contributing to improvements in the way justice is delivered in tax matters. MGI firms in Mexico actively participate with our clients taking care of their tax issues and we all maintain close communication with the authorities for the timely and favorable resolution of these issues. MGI Bargalló Cardoso y Asociados, S.C. ( México, City) C.P.C. José Carlos Cardoso C. E-mail: jcardoso@bargallo.com.mx MGI Bargalló Cardoso y Asociados, S.C. (Veracruz) C.P.C. Rafael Castellanos P. E-mail: rafaelcp@bargallo.com.mx MGI Despacho Gámez Leyva Asociados, S.C. (Los Mochis) C.P.C. Francisco Gámez Ponce E-mail: franciscogamez@mgimexico.com MGI Chávez, Ames y Cía., S.C. (Culiacán) C.P.C. Francisco Javier Ames C. E-mail: mgichavezames@hotmail.com MGI Chávez, Ames y Cía., S.C. (Mazatlán) C.P.C. José Guadalupe Chávez E-mail: j.gpechavez@megared.com.mx MGI Zavala Gutiérrez y Cía., S.C. (Tijuana) C.P.C. Roberto Zavala Gutiérrez E-mail: roberto@zavalaconsultores.com MGIGPM Contadores y Auditores, S.C. (La Paz) C.P.C. José Cesáreo Miranda V. E-mail: cesareomv@gmail.com MGICORPORITAX (Mérida) C.P.C. y M.I. Roger H. Cabañas Chi E-mail: roger.cabanas@rorporitax.com