On May 4, 2020, the sixth advance version of the First Resolution of Amendments to the Miscellaneous Tax Resolution for 2020 ("First Resolution of Amendments") was released on the website of the Tax Administration Service ("SAT").
By virtue of this advance version, several rules were added, including Rule 13.3, which provides for the suspension of the computation of legal deadlines and terms of the following acts and proceedings that must be carried out by and before the SAT due to the health emergency (provided they cannot be carried out by electronic means): 1) The filing and resolution of the appeal for revocation or of the objection. 2) The processing and conclusion of certain proceedings referred to in the Customs Law. 3) The commencement or conclusion of the exercise of verification powers, verification acts, as well as the drawing up of the records that must be issued within them. 4) The filing or resolution of requests for permits, authorizations, concessions, enrollments, or registrations; as well as the commencement or resolution of proceedings for the suspension, cancellation, or revocation thereof. 5) The performance, processing, or issuance of various acts of review and verification of compliance with the tax and customs provisions set forth in the Federal Tax Code, the Customs Law, and the Income Tax Law. 6) The filing, processing, handling, performance, or formulation of the filings, requirements, or actions that must be carried out in the conduct of the acts referred to in the preceding items. The referenced suspension of deadlines and terms will run from May 4 to 29, 2020. Likewise, it is specified that: (i) for deadlines computed in months or years, 26 calendar days will be added to their computation, upon the conclusion of which the applicable deadline will expire; as well as that (ii) in the event that any of the acts or proceedings whose deadline is suspended is carried out during the suspension period, such act will be deemed to have been carried out on the first business day of June 2020. It should be noted that Rule 13.3 establishes that the following acts that must be carried out by and before the SAT are not included in the suspension of the deadlines and terms referred to above, by way of illustration but not limitation: (1) The filing of returns, notices, and reports; (2) the payment and refund of contributions, as well as the payment of proceeds or usage fees; (3) the acts relating to the administrative enforcement proceeding; (4) the acts relating to the entry into and exit from national territory of goods and the means by which they are transported or conveyed (including those concerning compliance with non-tariff regulations and restrictions); and (5) the taxpayer assistance and guidance services (including enrollment in and notices before the Federal Taxpayer Registry). On the other hand, it is important to bear in mind that Rule 13.3 will enter into force on the day following its publication in the Official Gazette of the Federation ("DOF"). Notwithstanding the foregoing, under the provisions of Rule 1.8, third paragraph, of the Miscellaneous Tax Resolution for 2020, the benefits contained in the rules published in advance on the SAT's website are applicable as of the time they are released therein (provided that no express date is indicated for such purposes). However, since such rule has not yet been published (in the DOF), it may be subject to modifications by the SAT, and we therefore recommend maintaining a conservative position regarding its content and application, as well as analyzing each case individually. For additional information, 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
