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SAT suspends deadlines and legal terms

On May 4, 2020, the sixth anticipated version of the First Resolution of Amendments to the Miscellaneous Tax Resolution for 2020 was published on the Tax Administration Service (“SAT”) website.

Various rules were added, including rule 13.3. which contemplates the suspension of deadlines and legal terms of acts and procedures to be carried out by and before the SAT, due to the sanitary emergency generated by the SARS-CoV2 virus.

It indicates that the computation of deadlines and legal terms that must be carried out by and before the SAT, including the tax authorities of the federal entities in terms of the collaboration agreements, will be suspended. However, such suspension is limited to the fact that such acts or procedures cannot be carried out by electronic means, including the following:

I. Presentation and resolution of the appeal for revocation or non-conformity.

II. Dismissal and conclusion of certain proceedings referred to in the Customs Law.

III. Beginning or conclusion of the exercise of the powers of verification, acts of verification, as well as the issuance of the minutes that must be issued within the same.

IV. Presentation or resolution of applications for permits, authorizations, concessions, registrations or registrations; as well as the initiation or resolution of procedures for the suspension, cancellation or revocation of such permits, authorizations, concessions, registrations or registrations.

It is important to point out that the aforementioned rule states that the following acts and procedures, among others, are not suspended, since they are an essential activity of the State:

I. Filing of declarations, notices and reports.

II. Payment of contributions, products or benefits.

III. Refund of contributions.

IV. Acts related to the administrative enforcement procedure.

V. The acts related to the import and export of merchandise, as well as the means in which they are transported or transported, including those related to compliance with non-tariff regulations and restrictions.

The suspension referred to in this rule shall be from May 4 to May 29, 2020. In the case of terms computed in months or years, 26 calendar days shall be added to the computation thereof, at the end of which the term in question shall expire.

In the event that any of the acts or procedures whose term is suspended pursuant to this rule is carried out during the suspension period provided herein, such act shall be deemed to have been carried out on the first business day of the month of June 2020.

It should be noted that these amendments are still pending publication in the Official Gazette of the Federation. The complete text published by SAT can be found in the following link: https://www.sat.gob.mx/normatividad/58905/versiones-anticipadas-de-las-rmf

The analysis made to determine whether the computation of the legal terms and deadlines of a certain act or procedure to be carried out by and before the SAT, from our point of view, must be in depth and in accordance with the specific case.

Rafael Tena Castro

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