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May 6, 2020
2020-5688

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

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