Investor Presentaiton

ZPE CEARÁ ZPE SUDENE • ICMS ISS • TAX BENEFITS Aquisition of good and services on Domestic Market: ➤ Suspension of: • IPI; ⚫ COFINS; PIS/PASEP. Aquisition of good and services on External Markets: ➤ Suspension of: . • • II; AFRMM; IPI; COFINS Import; PIS/PASEP Import. Up to 75% reduction on Income Tax. Deferment of ICMS on purchases of fixed assets, spare parts, raw materials, intermediate materials and packaging materials, occurred within the state of Ceará and importation. When purchased from other states, it is also deferred the ICMS tax rate complement that would be paid to the state of Ceará. Reduced to 2%.

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