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Mexican tax authority proposes amending miscellaneous tax regulations to suspend certain due dates in response to COVID-19

On may 4th, 2020 the Mexican Tax Administration (SAT for its Spanish acronym) released on its website the sixth draft of the First Resolution of Amendments to the 2020 Miscellaneous Tax Resolutions, which would suspend certain due dates both for the SAT and taxpayers from May 4th, 2020 through May 29th, 2020 in response to COVID-19.

The suspension would apply to all procedures and filings before the SAT that cannot be done electronically, including administrative appeal, ongoing tax audits and petitions for permits or authorizations. The suspension would not apply to the following:

I.The filing of tax returns, notices and reports.

II.The payment of taxes, levies and proceeds.

III.Claims for tax refunds.

IV.Administrative-law enforcement actions.

V.Customs procedures.

VI.SAT assistance to taxpayers.

Consequently, taxpayers must still file their monthly tax returns and other informative returns and pay the corresponding taxes. Likewise, the SAT must promptly refund overpayments of taxes, if any.

Internal SAT deadlines would also be suspended, provided the SAT cannot conduct its procedures electronically, such as those related to compliance with anti-money laundering procedures, and the initiation and conclusion of tax audit.

If any procedure subject to suspension is performed during the suspension period, the new rules note that the action will be deemed to be made on the first business day of June 2020 (Monday, June 1st, 2020).

It is to highlight these new rules have not been published in the Official Gazette. The full text released by the SAT is available online at: https://www.sat.gob.mx/normatividad/58905/versiones-anticipadas-de-las-rmf

A careful analysis must be made to determine whether a certain due date has been suspended or not. From our point of view, a case-by-case analysis is needed.

Lawyer Andrea Fernanda Olaya

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