Americas Gold and Silver : Extractive Sector Transparency Measures Act Report for the Year Ended Dec 31, 2019

Extractive Sector Transparency Measures Act - Annual Report

Reporting Entity Name			Americas Gold and Silver Corporation
Reporting Year	From	2019-01-01	To:	2019-12-31	Date submitted	2020-06-05
Reporting Entity ESTMA Identification Number	E272943		Original Submission
	Amended Report

Other Subsidiaries Included (optional field)

Not Consolidated

Not Substituted

Attestation by Reporting Entity

In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.

Full Name of Director or Officer of Reporting Entity	Bradley R. Kipp	Date	2020-06-05
Position Title	Director

Extractive Sector Transparency Measures Act - Annual Report

Reporting Year

From:

2019-01-01

To:

2019-12-31

Reporting Entity Name

Americas Gold and Silver Corporation

Currency of the

CAD

Report

Reporting Entity ESTMA

E272943

Identification Number

Subsidiary Reporting Entities (if

necessary)

Payments by Payee

Departments, Agency, etc… within

Production

Infrastructure

Total Amount

Country

1

Taxes

Royalties

Fees

Bonuses

Dividends

Improvement

34

Payee Name

Payee that Received Payments2

Entitlements

paid to Payee

Notes

Payments

Mexico

Government of Mexico

Secretaria de Economia

$

571,052

$

853,712

$

1,424,764

Mining Concessions and Taxes

Mexico

Government of Mexico

Ejido San Felipe

$

124,530

$

124,530

Right-Of-Way Easement

United States of America

Government of the United States of America

Shoshone County Tax Collector

$

531,433

$

531,433

Property Taxes

United States of America

Government of the United States of America

Pension Benefit Guaranty Corporation

$

388,440

$

388,440

Pension Benefit Guarantee

United States of America

Government of the United States of America

U.S. Department of Interior

$

192,453

$

192,453

Mining Claims

United States of America

Government of the United States of America

Bureau of Land Management

$

347,120

$

347,120

Mining Claims

$

1,102,485

$

1,906,255

$

3,008,740

Additional Notes:

All amounts reported in Canadian dollars ("CAD") coverted from the Company's reporting currency of U.S. dollars ("USD") at average CAD/USD exchange rate of approximately 1.33. Amounts paid in Mexican pesos ("MXN") are coverted to CAD at average CAD/MXN exchange rate of approximately 0.0695.

• Enter the proper name of the Payee receiving the money (i.e. the municipality of x, the province of y, national government of z).
  2Optional field.
  3When payments are made in-kind, the notes field must highlight which payment includes in-kind contributions and the method for calculating the value of the payment.
  4Any payments made in currencies other than the report currency must be identified. The Reporting Entity may use the Additional notes row or the Notes column to identify any payments that are converted, along with the exchange rate and primary method used for currency conversions.

Extractive Sector Transparency Measures Act - Annual Report

Reporting Year	From:		2019-01-01	To:	2019-12-31
Reporting Entity Name			Americas Gold and Silver Corporation			Currency of the	CAD
							Report
Reporting Entity ESTMA				E272943
Identification Number
Subsidiary Reporting Entities (if
necessary)
					Payments by Project
						Production			Infrastructure	Total Amount paid
Country	Project Name1		Taxes	Royalties	Fees	Bonuses	Dividends	Improvement	Notes23
	Entitlements		by Project
								Payments
Mexico	Cosalá Operations	$	571,052	$	853,712					$	1,424,764
Mexico	San Felipe			$	124,530					$	124,530
United States of America	Relief Canyon			$	347,120					$	347,120
United States of America	Galena Complex	$	531,433	$	524,193					$	1,055,626
United States of America	Drumlummon			$	56,700					$	56,700
		$	1,102,485	$	1,906,255					$	3,008,740

Additional Notes3:	All amounts reported in Canadian dollars ("CAD") coverted from the Company's reporting currency of U.S. dollars ("USD") at average CAD/USD exchange rate of approximately 1.33. Amounts paid in Mexican pesos ("MXN") are coverted to
CAD at average CAD/MXN exchange rate of approximately 0.0695.

• Enter the project that the payment is attributed to. Some payments may not be attributable to a specific project, and do not need to be disclosed in the "Payments by Project" table.

• When payments are madein-kind, the notes field must highlight which payment includes in-kind contributions and the method for calculating the value of the payment.

• Any payments made in currencies other than the report currency must be identified. The Reporting Entity may use the "Additional Notes" row or the "Notes" column to identify any payments that are converted, along with the exchange rate and primary method used for currency