Exhibit 16-A of the Miscellaneous Tax Resolution 2025

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On January 27, 2025, it is published in the Official Gazette of the Federation the
Annex 16-A of the Miscellaneous Tax Resolution for 2025 the annexes of the SIPRED
related to Transfer Pricing
https://dof.gob.mx/2025/SHCP/SHCP_02_270125.pdf