SAT Suspends Terms and Periods, but not Tax Returns Filing or Tax Payment

On May 4, 2020, the Tax Administration Service (SAT) published on its webpage the sixth advance version of the first resolution of amendments to the Miscellaneous Tax Resolution (RMF), which sets forth the suspension of periods and legal terms of diverse proceedings from May 4 to 29, 2020.

The computation of periods and legal terms for the following actions and proceedings, provided that they cannot be conducted by electronic means:

• Filing of motions for revocation and reconsideration and resolutions thereon.

• Filing and conclusion of diverse proceedings in customs matters.

• Beginning or conclusion of the exercise of inspection powers, verification acts and drafting of the pertinent reports.

• Filing or resolution of applications for permits, authorizations, concessions, registrations or records, as well as the start or resolution of the proceedings for the suspension, cancellation or revocation thereof.

• Fulfillment, processing or issuance of the actions set forth in articles 27, section C, subsection I, paragraph a), 34, 34-A, 36, third paragraph, 41, 41-A, 42, antepenultimate paragraph, 46, 46-A, 48, 49, 50, 52, 52-A, 53, 53-A, 53-B, 63, second paragraph, 67, 69-D, second paragraph, 121, 133-A and 133-F of the Federal Tax Code (CFF); articles 29 and 203 of the Customs Law and article 91 of the Income Tax Law (ISR).

• Filing, processing, service, fulfillment or preparation of motions, requests or proceedings that must be carried out in the pursuit of the actions referred to in the preceding sections.

• The following proceedings are not included in the suspension of periods and terms:

• Filing of returns, notices and reports.

• Payment of taxes, fees or government charges.

• Tax refunds.

• Acts related to tax collection proceedings.

• Acts related to the entry and exit of goods into and from national territory, and means for their transportation, including those that refer to the fulfillment of non-tariff regulations and restrictions.

• Services providing assistance and guidance to taxpayers, including registrations and notices in relation to the Federal Tax ID (RFC), which must be personally conducted in the Decentralized Administrations of Taxpayers' Services with a prior appointment registered in the SAT's Portal.

Suspension of periods and terms will be effective from May 4 to 29, 2020.