Sign up for tax alert emails    GTNU homepage    Tax newsroom    Email document    Print document    Download document

May 6, 2020

Mexico proposes amending miscellaneous tax regulations to suspend certain due dates in response to COVID-19

On 4 May 2020, the Mexican Tax Administration (SAT for its Spanish acronym) released on its website the sixth draft of the First Resolution of Amendments to the 2020 Miscellaneous Tax Regulations (MTRs), which would suspend certain due dates both for the SAT and taxpayers from 4 May 2020 through 29 May 2020 in response to COVID-19. The suspension will not be effective until the new rules are published in the Official Gazette.

The suspension would apply to all procedures and filings before the SAT that cannot be done electronically, including administrative appeals, ongoing tax audits and petitions for permits or authorizations. The suspension would not apply to the following:

  • The filing of tax returns, notices and reports
  • The payment of taxes, levies and proceeds
  • Claims for tax refunds
  • Administrative-law enforcement actions
  • Customs procedures
  • SAT assistance to taxpayers

Consequently, taxpayers must still file their monthly tax returns and other informative returns and pay the corresponding taxes. Likewise, the SAT must promptly refund overpayments of taxes, if any.

Internal SAT deadlines would also be suspended, provided the SAT cannot conduct its procedures electronically, such as those related to compliance with anti-money laundering procedures, and the initiation and conclusion of tax audits.

If any procedure subject to suspension is performed during the suspension period, the new rules note that the action will be deemed to be made on the first business day of June 2020 (Monday, 1 June 2020).

For additional information with respect to this Alert, please contact the following:

Ernst & Young LLP (United States), Latin American Business Center, New York
Ernst & Young LLP (United States), Latin America Business Center, Chicago
Ernst & Young LLP (United States), Latin America Business Center, Miami
Ernst & Young LLP (United States), Latin America Business Center, San Diego
Ernst & Young LLP (United States), Latin America Business Center, Houston
Ernst & Young Abogados, Latin America Business Center, Madrid
Ernst & Young LLP (United Kingdom), Latin American Business Center, London
Ernst & Young Tax Co., Latin America Tax Desk, Japan & Asia Pacific




The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.


Copyright © 2024, Ernst & Young LLP.


All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.


Any U.S. tax advice contained herein was not intended or written to be used, and cannot be used, by the recipient for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code or applicable state or local tax law provisions.


"EY" refers to the global organisation, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.


Privacy  |  Cookies  |  BCR  |  Legal  |  Global Code of Conduct Opt out of all email from EY Global Limited.


Cookie Settings

This site uses cookies to provide you with a personalized browsing experience and allows us to understand more about you. More information on the cookies we use can be found here. By clicking 'Yes, I accept' you agree and consent to our use of cookies. More information on what these cookies are and how we use them, including how you can manage them, is outlined in our Privacy Notice. Please note that your decision to decline the use of cookies is limited to this site only, and not in relation to other EY sites or Please refer to the privacy notice/policy on these sites for more information.

Yes, I accept         Find out more