List of Beneficial Owner Information specified in the Mexican Tax Regulations (Resolución Miscelánea Fiscal, RMF) 2.8.1.22

As required by the Mexican Tax Administration Service (Servicio de Administración Tributaria, SAT), this regulation is primarily aimed at preventing money laundering (AML) and tax evasion, by specifying the information necessary to identify the Beneficial Owner of a company. It also provides the legal basis for notary offices to request such information.

Required Information on Beneficial Owners:

• Legal name and official identification
• Nickname or alias
• Date of birth
• Gender
• Nationality (all nationalities must be indicated in the case of dual or multiple citizenships)
• Personal ID number (CURP for Mexican nationals, or the equivalent unique identification number for foreigners)
• Tax residency and tax jurisdiction
• Type and number of official identification document
• Taxpayer ID number (RFC for Mexican nationals, or equivalent taxpayer identification number for foreigners)
• Marital status (if married, spouse’s identification details and marital property regime)
• Contact information (email, phone number)
• Current residential address and tax domicile
• Relationship to the company
• Extent of ownership or control in the company
• Method of participation and control (direct or indirect)
• Number of shareholders, shareholding structure, type of shares, and nominal value
• Location of share certificates or ownership documents
• Date on which the person became a beneficial owner of the company
• When applicable, the same information for sole managers or members of the board of directors
• Dates and details of any changes in ownership or management rights