Dear Customer,

In attention to the latest tax regulations provided by our Government and in order to
keep you informed about them, we allow ourselves to communicate the following:

New Validity of VAT (19%) On Tourism and Hotel services:

Any reservation, quote or offer that has been made, which includes services that will be billed
after January 1, 2023 (inclusive), must be paid plus the value of the applicable VAT, which
to date corresponds to 19%.

The real value of the invoice for each service will be determined at the end of the provision thereof.

ThePayments received in advance of the provision and completion of the service correspond to advances or
deposits that do not carry billing, therefore they do not include tax settlement
corresponding.

Exemption Applicable to Non-Residents in Colombia

For the application of the exemption according to decree 297 of 2016, they are considered residents in the
abroad to foreigners and nationals who enter the national territory without the intention of
establish themselves in Colombia and that accredit such condition with the documents indicated in this
paragraph.
The foreigner residing abroad must prove its condition by presenting the
original passport; the Andean card or the Mercosur card proving your immigration status with the
current stamp of Permit to Enter and Stay PIP-3, or PIP-5, or PIP-6, or PIP-10; or the Visa
Current temporary TP-7, or TP-11, or TP-12; depending on the purpose that assists the resident abroad to
enter the country without the intention of establishing themselves in it, in accordance with the provisions of Decree 1067 of
2015, modified by Decree 1743 of 2015, and in Resolution 5512 of 2015 of the Ministry of
Foreign Relations, and other regulations that modify, add or replace them, and as long as
in the case of the acquisition of tourist services sold under the modality of plans or packages
tourist services by the operating agencies and hotels registered in the national tourism registry, including
sold by registered hotels to operating agencies.

The national will accredit his condition of resident abroad, by presenting the
documentation issued by the authorities of the country of residence.