Dear Clients and Friends:

On May 12, 2020, the FIRST RESOLUTION OF MODIFICATIONS TO THE MISCELLANEOUS TAX RESOLUTION FOR 2020 AND ITS ANNEXES 1-A, 5, 6, 7, 9, 14 AND 23, was published in the Federation’s Official Gazette.

Rule 13.3. of said Resolution establishes in its section A that, tending to the extraordinary preventive measures for the mitigation and health risk control that the illness from the SARS-CoV2 virus (COVID-19) implies, the computation of deadlines and legal terms of acts and procedures that must be performed by and before the Tax Administration Service (“TAS”) is suspended, including those that are performed by and before the States in terms of the agreements for the administrative collaboration in federal tax matters, as long as they cannot be performed through electronic means.

The acts and procedures subject to the mentioned suspension include tax and customs audits, means of challenge, the performance of several procedures, as well as the requests for permit, authorization and concession, among others.

The same Rule establishes, in its section B, that the following acts and procedures, stated in an enunciative but not limitative manner, will NOT be subject to the suspension of deadlines and terms referred in Section A:

I. The filing of returns, notices and informative reports.
II. The payment of taxes, products or other government charges.
III. The refund of taxes.
IV. The acts relative to the administrative execution procedure.
V. The acts related to the entry and exit of merchandise into and from national territory and of the means in which they are transported or conducted, including the ones relative to the compliance of non-tariff barriers.
VI. The assistance and orientation services for the taxpayer, including the registry and notices to the Federal Taxpayers Registry, that must be performed face-to-face in the Unconcentrated Administrations of Taxpayer Services, which will be performed after registering an appointment through the webpage of the TAS.

Finally, in its section C, Rule 13.3. also suspends the computation of deadlines and legal terms, as long as they cannot be performed through electronic means, for the case of acts and procedures that must be performed by and before the TAS, related to the compliance of the object of the Federal Law for the Prevention and Identification of Operations with Resources from an Illicit Source; the initiation and conclusion of the verification in the following and compliance of the Programs of Auto Regularization; the filing and resolution of the briefs, requests or actions that must be performed in the substantiation of the procedures established in the Federal Law of Patrimonial Responsibility of the State; as well as the initiation and resolution of the procedure referred to in clauses Thirty Four and Thirty Five of the agreements for administrative collaboration in federal tax matters.

The suspension of deadlines and terms stated in the Rule will be from the 4th to the 29th of May.

In the case of deadlines that are computed in months or years, 26 calendar days will be added to their computation, at the end of which the respective deadline will expire.

In case any of the acts or procedures subject to the suspension of Rule 13.3 are performed during the suspension period provided therein, such act will be deemed as performed on the first workday of June 2020.

Should you have any questions related to the foregoing, please do not hesitate to reach out to your usual contact at the Firm.

Tax Consultancy & Litigation
Arturo Bañuelos
Edmundo Hernández
Luis Miguel Melgar
Felipe Mendoza
Fernando Holguín
Franco Herrera
CategoryLegal Alerts

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