Resolution of Administrative Easements

Dear Clients and Friends,

On February 18th, 2020, the Tax Administration Service (SAT, for its acronym in Spanish) published in the Federal Official Gazette (DOF, for its acronym in Spanish) the “RESOLUTION of Administrative Easements for the sectors of taxpayers indicated therein for 2020”, so that these taxpayers can adequately comply with their tax obligations.

The taxpayers addressed in the Resolution of Administrative Easements belong to the following sectors:

– Primary sector (agricultural, forestry, livestock or fishing activities).
– Federal Freight Ground Transportation Sector.
– Foreign Ground Transportation Sector for Passengers and Tourism.
– Freight Transportation Sector and Urban and Suburban Passenger Ground Transportation.

The administrative easements granted to these taxpayers are in the following areas:

1. Income Tax.
2. Value Added Tax.
3. Tax Incentives (import or acquisition of fuel and payment for the use of the National Network of Quota Highways).

The Resolution of  Administrative Easements came into effect the day after its publication and will be in force until December 31, 2020. Notwithstanding the above, the easements contained in this resolution shall be applicable for the entire fiscal year 2020.

In case of any doubt regarding the above, please communicate with your usual contact at the firm.