Mauricio Monroy Partners, Mexican Tax Advisors and Accountants Mauricio Monroy (Tax and Managing Partner) Guillermo Gomez (Tax Partner) Elisa Ibanez (Human Capital Taxation) Victor Paz (BPO and Audit Partner) Lorena Soltero (Audit Partner) 4492 Camino de la Plaza, Suite 1438San Ysidro, CA 92173 T: 52-664-972-9072 F: 52-664-972-9104 www.mmc-mx.com