On May 12, 2020, the First Resolution of Amendments to the Miscellaneous Tax Resolution for 2020 (the “First Resolution of Amendments”) was published in the Official Gazette of the Federation, entering into force the day following its publication.
It is important to note that the rules included in the First Resolution of Amendments do not present changes with respect to those contained in the sixth advance version made available on the website of the Tax Administration Service on May 4, except with regard to the amendment of rule 2.2.15. of the Miscellaneous Tax Resolution for 2020 relating to the procedure to temporarily restrict the use of the digital seal certificate, which was not included in the original advance version. Below are the amendments contained in the First Resolution of Amendments that we consider most relevant: 1. Amendments to the procedure to temporarily restrict the use of the digital seal certificate and to remedy the irregularity or rebut the cause detected that gave rise to such restriction (rule 2.2.15.). 2. Legal entities and trusts authorized to receive deductible donations must make available to the general public, no later than July 30, 2020, the information relating to the transparency of their assets and to the use and destination of the donations received. 3. Incorporation of certain rules into “Title 12. On the provision of digital services” of the Miscellaneous Tax Resolution for 2020 for the proper compliance with the obligations contained in the Value Added Tax Law applicable to digital services. 4. Incorporation of certain rules into “Title 12. On the provision of digital services” of the Miscellaneous Tax Resolution for 2020 to regulate the proper compliance with the obligations contained in the Income Tax Law, in relation to income obtained from the sale of goods or the provision of services through the internet, by means of technological platforms, computer applications, and the like. 5. Extension of the deadline for filing the annual return of individuals, corresponding to fiscal year 2019, to June 30, 2020. 6. Suspension of the legal terms and deadlines of the Tax Administration Service, as we anticipated in the note published on May 6, 2020, which can be consulted here. For additional information, please contact our experts: Fernando Moreno, Partner: +52 (55) 5258 1008 | fmoreno@vwys.com.mx Jorge Díaz, Associate: +52 (55) 5258 1008 | jdiaz@vwys.com.mx Diego Benítez, Associate: +52 (55) 5258 1008 | dbenitez@vwys.com.mx
