Request for information if you meet the requirements to prove Significant

Economic Presence - "PES" in Colombia.

Non-resident persons or entities not domiciled in the country with a significant economic presence in Colombia are
subject to income tax and supplementary taxes on income from the sale of goods and/or provision of services in favor
of customers and/or users located in the national territory. Subjection to income tax contemplated herein shall be
subject to the following rules:

For the commercialization of goods and/or services: it will be understood that a non-resident person or non-domiciled
entity will have a significant economic presence in Colombia when:

REQUISITOS CUMPLE: SI / NO
1.1. Deliberate and systematic interaction is maintained in the Colombian market, this means
interacting with customers and/or users located in Colombia, when:

1.1.1. The non-resident person or entity not domiciled in the country maintains an
interaction or marketing deployment with three hundred thousand (300,000) or
more customers and/or users located in Colombian territory during the previous
taxable year or the current taxable year; or
1.1.2. The non-resident person or entity not domiciled in the country maintains or
establishes the possibility of displaying prices in Colombian pesos (COP) or allowing
payment in Colombian pesos (COP).
1.2. During the previous taxable year or in the current taxable year, you have obtained or obtain
gross income of thirty-one thousand three hundred (31,300) UVT (UVT Value year 2024
$47,065) ($1,473,134,500 Colombian pesos) or more, for transactions involving the sale of
goods with client(s) and/or user(s) located in the national territory.

2. For the provision of digital services from abroad, the following services are subject to income tax in Colombia, and it
is necessary to comply with the previous numerals:

2.1. Online advertising services.

2.2. Digital content services, whether online or downloadable, including mobile applications, e-books, music and
movies.

2.3. Over-the-air streaming services, including TV shows, movies, music streaming, multimedia streaming podcasts and
any form of digital content.

2.4. Any form of monetization of information and/or data of users located in the national territory and that have been
generated by the activity of such users in digital markets.

2.5. Online services of intermediation platforms.

2.6. Digital subscriptions to audiovisual media including, but not limited to, news, magazines, newspapers, music, video,
games of any kind.

2.7. The management, administration or handling of electronic data including web storage, online data storage, file
sharing services or cloud storage.

2.8. The services or licensing of standardized or automated online search engines, including custom software.

2.9. The provision of the right to use or exploit intangibles.

2.10. Other electronic or digital services aimed at users located in the national territory.

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2.11. Any other service provided through a digital marketplace to users located in the national territory.

The non-resident person or entity not domiciled in Colombia to which this regulation refers, may opt for 3 options:

1. Register in the Single Tax Registry (RUT) in Colombia, declare and pay in the income tax form, a fee of three
percent (3%) on the total gross income derived from the sale of goods and/or provision of digital services,
from abroad, sold or lent to users located in the national territory and request that the withholding tax at
source indicated in paragraph 8 of article 408 of the National Tax Statute not be applied (they are subject to a
fee of ten percent (10%) on the total value of the payment).

2. Register in the Single Tax Registry (RUT) in Colombia, declare and pay in the income tax form, a fee of three
percent (3%) on the total gross income derived from the sale of goods and/or provision of digital services,
from abroad, sold or provided to users located in the national territory and request that the withholding tax
indicated in paragraph 8 of the Article 408 of the National Tax Statute (are subject to a fee of ten percent (10%)
on the total value of the payment).

3. Failure to register with the Single Tax Registry (RUT) in Colombia, failure to declare or pay income tax; and
continue to be subject to the application of withholding at source indicated in paragraph 8 of article 408 of
the National Tax Statute.

CONCEPTS:

For the purposes of taxation for significant economic presence (PES) in Colombia, the following definitions will be
applicable:

Clients: Clients are natural persons, legal entities or entities without legal personality located in national territory that
pay or contract the acquisition of goods or the provision of services, offered by non-resident persons or entities not
domiciled in Colombia.

Users: Users are natural persons, legal entities or entities without legal status, located in national territory that acquire
or make use of a digital interface, identifying themselves with a username and password, to access the aforementioned
interface.

Digital Interface: Digital interface is any type of technology program, including websites or portions thereof, or
application, including mobile applications, or any other means, that enables users and/or,

Digital services: Digital services are those services provided through the internet or an electronic network in an
automated manner that require minimal human participation by the service provider and are impossible to guarantee
in the absence of information technology. Digital services include the services listed in numeral 2 of article 20-3 of the
National Tax Statute and exclude those services that have a tax treatment established in other provisions, such as
technical services, consulting services, technical assistance and education services, even if they are provided through
an electronic network or platform.

Tax área.