S uspension of deadlines and terms with respect to filings before SAT and in connection with Federal tax audits

Creel, Garcia-Cuellar, Aiza y Enríquez, S.C.®

Con la finalidad de mitigar y controlar los riesgos a la salud que implica el Covid-19, el Servicio de Administración Tributaria (SAT) publicó en el Diario Oficial de la Federación la Primera Resolución de Modificaciones a la Resolución Miscelánea Fiscal para 2020, donde se prevé la suspensión del cómputo de plazos y términos legales de diversos procedimientos y actos de fiscalización del 4 al 29 de mayo de 2020.

As a measure to mitigate the spread and transmission of Covid-19, the Mexican Tax Administration Service (SAT) published in the Federal Official Gazette the First Modification to the Miscellaneous Tax Resolution for 2020, whereby terms and deadlines applicable to specific acts and proceedings are suspended from May 4 through 29, 2020.

Rule 13.3. states that certain acts and proceedings will be suspended to the extent that those activities and proceedings cannot be carried out through electronic means. The acts and proceeding that are suspended are:

i. The filing of and rulings on administrative appeals.

ii. The conduction and conclusion of administrative customs procedures.

iii. Commencement and conclusion of audits, actions to verify status and the issue of official minutes as part of such proceedings.

iv. The issue of letter rulings, deadlines and time limits in tax audits, replies from the tax authority to taxpayers’ mediation requests and compliance with rulings of administrative appeals, among others.

The suspension of terms and deadlines does not apply to: (i) the filing of tax returns, notices and informative returns; (ii) the payment, collection and refund of taxes; and (iii) guidance provided to taxpayers, including services rendered in connection with obtaining a tax identification number and changes to the status related to the same.

We hereby include the link to the publication.

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