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The Tax Administration Service (SAT) , suspends periods and legal terms (advance version)

Date: 2020/05/07

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The Tax Administration Service announced the sixth advance version1 of the first ruling on the modifications to the Miscellaneous Tax Resolution [in Spanish: la Resolución Miscelánea Fiscal] for 20202 (RMF 2020), which anticipates the suspension of those deadlines and legal terms for various procedures for the period covering May 04 to May 29, 2020; provided that they cannot be performed through electronic means, namely:

A. For the purposes of Article 12 of the Federal Tax Code [in Spanish: el Código Fiscal de la Federación] (CFF):

I. Submission and ruling on appeal for reversal of decisions or objections.

II. Administrative procedures in Customs Matters [in Spanish: Procedimiento Administrativo en Materia Aduanera] (PAMA):

a) Compliance and conclusion.

b) Commencement or conclusion of the powers to validate, verification acts, as well as the execution of documents that must be issued within the same.

c) Submission or resolution of requests for permission, authorization, concession, inscription, or registration, as well as the initiation or resolution of the procedures for suspension, cancellation, or revocation thereof.

III. Submission, processing, consideration or formulation of the promotions, requirements, or actions that must be executed in the substantiation of the following acts:

a) Verification visits.

b) Rulings concerning transfer pricing (APA).

c) Consultations made to the authority.

d) Administrative reconsiderations.

e) Tax audit notices related to unsubmitted tax returns (to the taxpayer, joint and several guarantors, or third parties).

f) House calls.

g) Authenticated copies of documents and desk reviews.

h) Acceptance of conclusive agreements.

i) Those related to appeals for revocation.

j) Sequential review of the tax opinion.

k) Causes and periods related to abandoned goods.

l) Tax inconsistencies concerning natural persons.

B. The suspension mentioned above will not apply in the following cases:

I. The submission of tax returns, notices, and reports.

II. Tax payments, products, or levies.

III. Return of contributions.

IV. Actions related to executory administrative procedures.

V. Procedures related to the incoming and outgoing of merchandise thereof into national territory, and the means by which they are transported or brought, including those concerning compliance with regulations and non-tariff barriers.

VI. Taxpayer assistance and orientation services included in the registration and notices of the Federal Registry of Taxpayers [in Spanish: RFC], must be made in the Decentralized Administrative Office of Services to the taxpayer [in Spanish: la Administración Desconcentrada de Servicios al Contribuyente] (ADSC) in person and must be by prior appointment that was previously registered through the website of the Tax Administration Service (SAT).

C. According to the terms of the third paragraph of Article 28 of the Federal Administrative Procedures Act [in Spanish: la Ley Federal de Procedimiento Administrativo] (LFPA):

I. Those relating to the fulfillment of obligations concerning the Federal Anti-Money Laundering Law [in Spanish: la Ley de Prevención de Lavado de Dinero] (PLD), included in the submission and ruling on the appeal for review.

II. Commencement and conclusion of verification of monitoring and compliance with the Self-Regularization Programs [in Spanish: Programas de Auto Regularización], concerning the Federal Anti-Money Laundering Law.

III. Various procedures provided for in the Federal Law of Patrimonial Responsibility of the State [in Spanish: la Ley Federal de Responsabilidad Patrimonial del Estado].

IV. Various procedures of the administrative collaboration agreements in federal tax matters.

V. Submission, processing, consideration, implementation, substantiation, or formulation of the promotions, requirements, or actions that must be carried out in the substantiation of the acts and procedures referred to in the preceding sections.

Regarding periods that are calculated in months or years, 26 calendar days will be added to the calculation of the same, at the end of which time the term in question will expire.

The acts or procedures carried out during the suspension period from May 04 to May 29, 2020, will be understood to have been completed on the first business day of June 2020.

Lastly, we remind you of the importance of evaluating each assumption prior to the decision-making, to determine whether the suspension of deadlines provided by rule 13.3 of RMF 2020 applies to the specific case.

If you need any advice or additional information regarding the content of this bulletin, you may contact our team of professionals who will gladly assist you.

References

1 Still unpublished in the Official Gazette of the Federation [in Spanish: el Diario Oficial de la Federación] (DOF)
2 https://www.sat.gob.mx/normatividad/58905/versiones-anticipadas-de-las-rmf