On May 12, 2020, the First Resolution of Amendments to the Miscellaneous Tax Resolution for 2020 was published in the Official Gazette of the Federation.
Most of the rules were not modified with respect to those published in advance versions on the Tax Administration Service’s website. The following rules are highlighted:
Annual individual income tax return
As we had advanced in previous communications, rule 13.2. grants individual taxpayers the possibility to file the annual income tax return corresponding to the 2019 tax year, no later than June 30, 2020.
For taxpayers who must file an annual income tax return and are liable for the tax due, rule 3.17.4. establishes that they may make the payment in up to six successive monthly installments, provided that the tax return is filed no later than June 30, 2020 and the payment of the first installment is made within such period.
Technological platforms
Rule 12.2.6. establishes that taxpayers obligated to withhold and pay income tax to taxpayers that sell goods or provide services through the Internet, by means of technological platforms, may choose to calculate the income tax withholdings of each taxpayer on a daily basis.
Rule 12.2.9. details the manner in which certain formal obligations will be complied with with respect to taxpayers that provide digital intermediation services between third parties. They will make the payment of value added tax withholdings through the “Declaration of payment of VAT withholdings for technological platforms”, no later than the 17th day of the month immediately following the month in which the withholding was made.
Suspension of deadlines and legal terms
As you are aware, Rule 13.3. suspends the computation of deadlines and legal terms of certain acts and procedures to be carried out by and before the Tax Administration Service. We refer the reader to the press release we published on this matter, in order to avoid repetition.
The complete document published in the Diario Oficial de la Federación can be found using the following link: https://www.dof.gob.mx/nota_detalle.php?codigo=5593149&fecha=12/05/2020.
