First resolution of amendments to the 2020 miscellaneous tax resolutions

On May 12th, 2020, it was published on the Federal Official Gazette the First Resolution of Amendments to the 2020 Miscellaneous Tax Resolutions

Most of the rules remain unchanged from those released by the Mexican Tax Administration (SAT for its Spanish acronym) on its website. We highlight the following rules:

Individuals annual tax return

As anticipated in previous newsletters, rule 13.2. allows individuals to file their 2019 annual tax return no later than June 30th, 2020.

From taxpayers whom must file their 2019 annual income tax return and must pay any tax, rule 3.17.4 allows to pay them up to a maximum of six biases, monthly and successive, as long as their 2019 annual income tax return is presented no later than June 30th, 2020, and the payment of the first biases is made within that period.

Taxes on services provided from digital platforms

Rule 12.2.6. provides taxpayers obliged to withhold and pay income tax of taxpayers who sell goods or provide services through websites or apps may choose to calculate the income tax withholdings of each taxpayers based on daily periods.

Furthermore, rule 12.2.9. spells the detailed ways of fulfilling with formal obligations regarding taxpayers who provide digital intermediary services between third parties. They will make the payment of value added tax withholdings through the “Value Added Tax payments withholdings tax return for digital platforms”, until the 17th day of the month immediately following the month in which the withholding was made.

Suspend certain due dates

As anticipated un previous newsletters, rule 13.3. suspends certain due dates of procedures and filings before the SAT that cannot be done electronically. We refer the reader to the newsletter published on that matter.

The full text published on the Federal Official Gazette is available online at:

Lawyer Andrea Fernanda Olaya


Suspension of jurisdictional activities


Higher excise tax in Mexico


Decree repealing tax amnesties


NOM Publication


Possible reforms to the Pemex law


End of the universal offsetting process


Digital services tax


Draft of Mexican Standard on E-Commerce