[I hereby certify that I am fluent in both Spanish and English and

that this is a true and accurate translation to the best of my abilities.

Margot A. Acevedo Chabert

FCICE Certificate No. 06-001]

EXHIBIT B

Commonwealth of Puerto Rico

Treasury Department

Internal Revenue Area

Consumption Tax Bureau

November 29, 2016

Ms. Nancy Díaz

Accounting Manager

Mitsubishi Motors Sales of Caribbean, Inc.

Road 2 Km. 20.1 Candelaria Ward

Toa Baja, PR 00949

DENIAL OF EXCISE TAX REFUND

We have completed our evaluation of your claim for refund of excise taxes paid received on October 20, 

2016, for the following motor vehicles:

Your request has been denied. The value declared at the time of introducing the vehicles does not reasonably

reflect the Taxable Price in Puerto Rico, in accordance with Article 2011(c)(2)-1 of Regulation 7437 of 

December 14, 2007 and the corresponding Sections 3010.01(10) and (11) of the 2011 Puerto Rico Internal 

Revenue Code, as amended (the “Code”).

However, if you do not agree with this decision, you may appeal before the Court of First Instance in the 

manner required by law within thirty (30) days following the date in which such notice was mailed, as 

established by Section 6025.01 of the Code.

[signed]

Myrna Y. Medina Massanet, Esq.

Director

Consumption Tax Bureau

[coat of arms of the 

Commonwealth of Puerto Rico

Department of the Treasury]

 Make Model Year Serial Number Amount Claimed

Case:17-03283-LTS Doc#:2668-2 Filed:03/05/18 Entered:03/05/18 17:29:25 Desc:

Certified Translation Exhibit B Page 1 of 9
[I hereby certify that I am fluent in both Spanish and English and

that this is a true and accurate translation to the best of my abilities.

Margot A. Acevedo Chabert

FCICE Certificate No. 06-001]

Commonwealth of Puerto Rico

Treasury Department

Internal Revenue Area

Consumption Tax Bureau

November 29, 2016

Ms. Nancy Díaz

Accounting Manager

Mitsubishi Motors Sales of Caribbean, Inc.

Road 2 Km. 20.1 Candelaria Ward

Toa Baja, PR 00949

DENIAL OF EXCISE TAX REFUND

We have completed our evaluation of your claim for refund of excise taxes paid received on October 20, 

2016, for the following motor vehicles:

Your request has been denied. The value declared at the time of introducing the vehicles does not reasonably 

reflect the Taxable Price in Puerto Rico, in accordance with Article 2011(c)(2)-1 of Regulation 7437 of 

December 14, 2007 and the corresponding Sections 3010.01(10) and (11) of the 2011 Puerto Rico Internal 

Revenue Code, as amended (the “Code”).

However, if you do not agree with this decision, you may appeal before the Court of First Instance in the 

manner required by law within thirty (30) days following the date in which such notice was mailed, as 

established by Section 6025.01 of the Code.

[signed]

Myrna Y. Medina Massanet, Esq.

Director

Consumption Tax Bureau

[coat of arms of the 

Commonwealth of Puerto Rico

Department of the Treasury]

 Make Model Year Serial Number Amount Claimed

Case:17-03283-LTS Doc#:2668-2 Filed:03/05/18 Entered:03/05/18 17:29:25 Desc:

Certified Translation Exhibit B Page 2 of 9
[I hereby certify that I am fluent in both Spanish and English and

that this is a true and accurate translation to the best of my abilities.

Margot A. Acevedo Chabert

FCICE Certificate No. 06-001]

Commonwealth of Puerto Rico

Treasury Department

Internal Revenue Area

Consumption Tax Bureau

November 29, 2016

Ms. Nancy Díaz

Accounting Manager

Mitsubishi Motors Sales of Caribbean, Inc.

Road 2 Km. 20.1 Candelaria Ward

Toa Baja, PR 00949

DENIAL OF EXCISE TAX REFUND

We have completed our evaluation of your claim for refund of excise taxes paid received on October 20, 

2016, for the following motor vehicles:

Your request has been denied. The value declared at the time of introducing the vehicles does not reasonably 

reflect the Taxable Price in Puerto Rico, in accordance with Article 2011(c)(2)-1 of Regulation 7437 of 

December 14, 2007 and the corresponding Sections 3010.01(10) and (11) of the 2011 Puerto Rico Internal 

Revenue Code, as amended (the “Code”).

However, if you do not agree with this decision, you may appeal before the Court of First Instance in the 

manner required by law within thirty (30) days following the date in which such notice was mailed, as 

established by Section 6025.01 of the Code.

[signed]

Myrna Y. Medina Massanet, Esq.

Director

Consumption Tax Bureau

[coat of arms of the 

Commonwealth of Puerto Rico

Department of the Treasury]

 Make Model Year Serial Number Amount Claimed

Case:17-03283-LTS Doc#:2668-2 Filed:03/05/18 Entered:03/05/18 17:29:25 Desc:

Certified Translation Exhibit B Page 3 of 9
[I hereby certify that I am fluent in both Spanish and English and

that this is a true and accurate translation to the best of my abilities.

Margot A. Acevedo Chabert

FCICE Certificate No. 06-001]

Commonwealth of Puerto Rico

Treasury Department

Internal Revenue Area

Consumption Tax Bureau

November 29, 2016

Ms. Nancy Díaz

Accounting Manager

Mitsubishi Motors Sales of Caribbean, Inc.

Road 2 Km. 20.1 Candelaria Ward

Toa Baja, PR 00949

DENIAL OF EXCISE TAX REFUND

We have completed our evaluation of your claim for refund of excise taxes paid received on October 20, 

2016, for the following motor vehicles:

[coat of arms of the 

Commonwealth of Puerto Rico

Department of the Treasury]

 Make Model Year Serial Number Amount Claimed

Case:17-03283-LTS Doc#:2668-2 Filed:03/05/18 Entered:03/05/18 17:29:25 Desc:

Certified Translation Exhibit B Page 4 of 9
[I hereby certify that I am fluent in both Spanish and English and

that this is a true and accurate translation to the best of my abilities.

Margot A. Acevedo Chabert

FCICE Certificate No. 06-001]

Ms. Nancy Díaz

November 29, 2016

Page 2

Your request has been denied. The value declared at the time of introducing the vehicles does not reasonably 

reflect the Taxable Price in Puerto Rico, in accordance with Article 2011(c)(2)-1 of Regulation 7437 of 

December 14, 2007 and the corresponding Sections 3010.01(10) and (11) of the 2011 Puerto Rico Internal 

Revenue Code, as amended (the “Code”).

However, if you do not agree with this decision, you may appeal before the Court of First Instance in the 

manner required by law within thirty (30) days following the date in which such notice was mailed, as 

established by Section 6025.01 of the Code.

[signed]

Myrna Y. Medina Massanet, Esq.

Director

Consumption Tax Bureau

Case:17-03283-LTS Doc#:2668-2 Filed:03/05/18 Entered:03/05/18 17:29:25 Desc:

Certified Translation Exhibit B Page 5 of 9
[I hereby certify that I am fluent in both Spanish and English and

that this is a true and accurate translation to the best of my abilities.

Margot A. Acevedo Chabert

FCICE Certificate No. 06-001]

Commonwealth of Puerto Rico

Treasury Department

Internal Revenue Area

Consumption Tax Bureau

November 29, 2016

Ms. Nancy Díaz

Accounting Manager

Mitsubishi Motors Sales of Caribbean, Inc.

Road 2 Km. 20.1 Candelaria Ward

Toa Baja, PR 00949

DENIAL OF EXCISE TAX REFUND

We have completed our evaluation of your claim for refund of excise taxes paid received on October 20, 

2016, for the following motor vehicles:

Your request has been denied. The value declared at the time of introducing the vehicles does not reasonably 

reflect the Taxable Price in Puerto Rico, in accordance with Article 2011(c)(2)-1 of Regulation 7437 of 

December 14, 2007 and the corresponding Sections 3010.01(10) and (11) of the 2011 Puerto Rico Internal 

Revenue Code, as amended (the “Code”).

However, if you do not agree with this decision, you may appeal before the Court of First Instance in the 

manner required by law within thirty (30) days following the date in which such notice was mailed, as 

established by Section 6025.01 of the Code.

[signed]

Myrna Y. Medina Massanet, Esq.

Director

Consumption Tax Bureau

[coat of arms of the 

Commonwealth of Puerto Rico

Department of the Treasury]

 Make Model Year Serial Number Amount Claimed

Case:17-03283-LTS Doc#:2668-2 Filed:03/05/18 Entered:03/05/18 17:29:25 Desc:

Certified Translation Exhibit B Page 6 of 9
[I hereby certify that I am fluent in both Spanish and English and

that this is a true and accurate translation to the best of my abilities.

Margot A. Acevedo Chabert

FCICE Certificate No. 06-001]

Commonwealth of Puerto Rico

Treasury Department

Internal Revenue Area

Consumption Tax Bureau

November 29, 2016

Ms. Nancy Díaz

Accounting Manager

Mitsubishi Motors Sales of Caribbean, Inc.

Road 2 Km. 20.1 Candelaria Ward

Toa Baja, PR 00949

DENIAL OF EXCISE TAX REFUND

We have completed our evaluation of your claim for refund of excise taxes paid received on October 20, 

2016, for the following motor vehicles:

[coat of arms of the 

Commonwealth of Puerto Rico

Department of the Treasury]

 Make Model Year Serial Number Amount Claimed

Case:17-03283-LTS Doc#:2668-2 Filed:03/05/18 Entered:03/05/18 17:29:25 Desc:

Certified Translation Exhibit B Page 7 of 9
[I hereby certify that I am fluent in both Spanish and English and

that this is a true and accurate translation to the best of my abilities.

Margot A. Acevedo Chabert

FCICE Certificate No. 06-001]

Ms. Nancy Díaz

November 29, 2016

Page 2

Your request has been denied. The value declared at the time of introducing the vehicles does not reasonably 

reflect the Taxable Price in Puerto Rico, in accordance with Article 2011(c)(2)-1 of Regulation 7437 of 

December 14, 2007 and the corresponding Sections 3010.01(10) and (11) of the 2011 Puerto Rico Internal 

Revenue Code, as amended (the “Code”).

However, if you do not agree with this decision, you may appeal before the Court of First Instance in the 

manner required by law within thirty (30) days following the date in which such notice was mailed, as 

established by Section 6025.01 of the Code.

[signed]

Myrna Y. Medina Massanet, Esq.

Director

Consumption Tax Bureau

Case:17-03283-LTS Doc#:2668-2 Filed:03/05/18 Entered:03/05/18 17:29:25 Desc:

Certified Translation Exhibit B Page 8 of 9
[I hereby certify that I am fluent in both Spanish and English and

that this is a true and accurate translation to the best of my abilities.

Margot A. Acevedo Chabert

FCICE Certificate No. 06-001]

Commonwealth of Puerto Rico

Treasury Department

Internal Revenue Area

Consumption Tax Bureau

November 29, 2016

Ms. Nancy Díaz

Accounting Manager

Mitsubishi Motors Sales of Caribbean, Inc.

Road 2 Km. 20.1 Candelaria Ward

Toa Baja, PR 00949

DENIAL OF EXCISE TAX REFUND

We have completed our evaluation of your claim for refund of excise taxes paid received on October 20, 

2016, for the following motor vehicles:

Your request has been denied. The value declared at the time of introducing the vehicles does not reasonably 

reflect the Taxable Price in Puerto Rico, in accordance with Article 2011(c)(2)-1 of Regulation 7437 of 

December 14, 2007 and the corresponding Sections 3010.01(10) and (11) of the 2011 Puerto Rico Internal 

Revenue Code, as amended (the “Code”).

However, if you do not agree with this decision, you may appeal before the Court of First Instance in the 

manner required by law within thirty (30) days following the date in which such notice was mailed, as 

established by Section 6025.01 of the Code.

[signed]

Myrna Y. Medina Massanet, Esq.

Director

Consumption Tax Bureau

[coat of arms of the 

Commonwealth of Puerto Rico

Department of the Treasury]

 Make Model Year Serial Number Amount Claimed

Case:17-03283-LTS Doc#:2668-2 Filed:03/05/18 Entered:03/05/18 17:29:25 Desc:

Certified Translation Exhibit B Page 9 of 9