Sumilla : Discharges to the Summons

No. xxxxx

ATTENTION : xxxx

COMPLIANCE CONTROL MANAGEMENT OF THE

SUPERINTENDENCIA NACIONAL DE ADUANAS Y DE
ADMINISTRACIÓN TRIBUTARIA - SUNAT (NATIONAL
SUPERINTENDENCE OF CUSTOMS AND TAX ADMINISTRATION)

XXXXX identified with National Identity Document

(DNI) N° xxxx, with real domicile xxxx, to you,
respectfully, we say:

1. ON THE SERVICE OF SUMMONS AND ALLEGED UNDECLARED

INCOME AND/OR OMITTED TAXES

The National Superintendence of Customs and Tax Administration - SUNAT,

through its Head of Presential Inductive Actions, has notified me of the Summons
No. xxxxxx dated February 2022, and Annex 1 called "Undeclared Income and/or
Omitted Taxes", by means of which I am notified of an alleged inconsistency (or
increase in assets not declared) in my tax returns. xxxxxx dated February 28, 2022,
and Annex 1 called "Undeclared Income and/or Omitted Taxes", by means of which
I am informed of an alleged inconsistency (or unjustified increase in net worth), in
order to be able to document the observed increase in net worth.

We respectfully consider that the alleged asset imbalance imputed to me is incorrect

and does not correspond to reality, according to the following arguments.

2. LEGAL AND FACTUAL BASIS

2.1. Mr. Gabriel Alvarado Raymundo's activity, trade or profession

Mr. xxxx, during the years 2017 to 2019, was working as reliable personnel for the
company: xxxx E.I.R.L., with RUC: xxxx, Registered with electronic entry No.
xxxx, performing the position of ADMINISTRATOR, and among his duties were
the payment of the wages of the employees who were on the payroll, so that by the
Manager Holder I was provided all the facilities for a better performance of my
duties.

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The company xxxx, in those years, won a bidding process with the public entity
called xxxx S.A, identified with RUC N° xxxx, so I was in charge of providing
qualified personnel for certain areas for the normal development of their functions,
they demanded that the hired personnel should be registered in payroll, be up to date
with all their payments of remunerations, labor benefits and mandatory insurance
required by the degree of complexity of these works.

In that sense, I was in charge of making and following up on the deposits of money
from the company's account, to later withdraw it and introduce it to my personal
account, and from there derive it for various payments related to the commercial
obligations of the company's business, such as personnel salary payments, insurance
payments, and payments of taxes with the company's own Sunat. The company
trusted me to carry out the financial transaction.

The transfer or deposit of money from the company xxxx to my person is

TOTALLY LEGAL AND VALID as established in articles 1222 and 1224 of the
Civil Code which state: "Payment may be made by any person, whether or not he
has an interest in the performance of the obligation, with or without the debtor's
assent, unless the agreement or its nature prevents it (.... )" and "Only the payment
made to the creditor or to the person designated by the judge, by law or by
thecreditor himselfis valid, unless, made to an unauthorized person, the creditor
ratifies it or takes advantage of it".

Pursuant to the aforementioned articles, the company xxxx E.I.R.L., authorized and
delegated to me the power to pay its labor, commercial and tax obligations, by
means of the Minutes of the Extraordinary Meeting of the aforementioned company,
which I attach to the present document.

THE MONEY TRAIL: ORIGIN

xxxx E.I.R.L. S/. ACCOUNT

xxxx
1
S/. 2
PAYMENTS OF
S/.
COMMERCIAL AND TAX PAYMENT OF LABOR
OBLIGATIONS OBLIGATIONS
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In this context , is Mr. xxxx in possession of undeclared income and/or omitted
taxes?

The answer is NEGATIVE, for the following reasons:

i) The alleged undeclared income amounting to S/. 1,293,141.71 soles that

SUNAT imputed to me for the fiscal year 2019 as an alleged asset
imbalance, do not conform to reality, since the money that appears in my
bank accounts comes from the company xxxx E.I.R.L., to then have as
exclusive destination the payments of labor obligations of the
company, commercial and tax obligations.

ii) The monies deposited in my personal bank account do not form and have
not formed part of his patrimony or assets, since I have only been an
instrument to make the payments indicated above.

iii) The funds or money that were deposited to my bank account have NOT
been generated by your business activity, there is no proof of this,
therefore, Article 1 of the Income Tax Law is not complied with.

3. ABOUT THE REQUESTED DOCUMENTS

3.1. Statements of bank accounts held in the domestic and foreign financial
system.

In this regard, I must inform your institution that I do not have any bank
accounts abroad.

Regarding bank accounts in the country, I do have a savings account in Banco

de Crédito del Perú, and I attach herewith the Account Statements
corresponding to the period observed.

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In order to support the income to my accounts on behalf of the company xxxx
E.I.R.L. and the payments made on behalf of the company, I attach my bank
statement reports and the company's monthly statements.

3.2. Exchange account statements, transfer reports for swift operations.

I have not developed such financial operations.

3.3. Contracts for the acquisition and/or sale of real estate and personal
property.

I have not sold or acquired real or personal property.

3.4. Contracts for loans, contracts for the assignment of rights, contracts for
the transfer of shares.
Not applicable.

3.5. Contracts related to assets, rights, liabilities and financial, commercial,

contractual or other obligations existing at the beginning of the year
under review.

During this period, I have not entered into any contracts related to the assets,
rights, liabilities and financial, commercial, contractual or other obligations of
the Company.

3.6. Income Tax Withholding Certificates issued by foreign companies.

I have not generated income tax withholding certificates.

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4. PROBATIVE MEANS
We offer the following documents as evidence and annexes in support of our
defense:

 Copy of DNI of the notified person.

 Copy of the Extraordinary Session Minutes issued by the company xxxx
E.I.R.L.
 Savings account statement from January to December 2019.
 FTT consultation of the company xxxx, for the years 2017, 2018 and 2019.
 Report of declarations and payments for the periods from February 2017 to
January 2019.

THEREFORE:

We request to take into consideration the present document.

Lima, March 15, 2022

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