May 7, 2020

Mexican Tax Administration Service Announces Suspension of Filing Deadlines


In light of the COVID-19 health emergency, on May 4, 2020 the Mexican Tax Administration Service (“SAT” by its acronym in Spanish) published the Sixth preliminary version of the Miscellaneous Tax Resolution for 2020 on its website, which provides in Rule 13.3. for the suspension of deadlines and time periods relating to actions and procedures by and before the SAT. Such suspension applies to procedures by and before federal agencies regarding administrative coordination compromises in Federal tax matters, provided that such procedures cannot be performed electronically.

The suspension of SAT deadlines and time periods does not apply to certain situations, including the filing of tax returns, notices and reports, tax payments, products or uses, tax refunds, actions relating to the administrative enforcement procedures for goods entering or leaving, means of transportation to or from Mexico.  This includes matters pertaining to compliance with regulations and non-tariff restrictions, taxpayer assistance and guidance services, including registration with and notices to the Federal Taxpayers Registry, which must be carried out in person before the Decentralized Administration offices of Taxpayer Services.

Further, the suspension of deadlines and time periods applies to actions and procedures to be performed by or before the SAT relating to compliance with the purpose of the Federal Law for the Prevention and Identification of Transactions with Funds of Illicit Origin, as well as its Regulations and General Rules, based on the fact that these filings cannot be performed electronically.

Therefore, each case must be reviewed carefully to determine whether the required action, process or procedure can be performed electronically to be able to further determine whether a specific deadline or time period is suspended and does not fall under an exception set forth in Rule 13.3.

Contact information:

Miriam Name | mname@ccn-law.com
Esteban Gómez | egomez@ccn-law.com.mx