PROPOSED DRAFT OF THE FOURTH RESOLUTION OF MODIFICATIONS TO THE MISCELLANEOUS TAX RESOLUTION FOR 2020 AND ITS ANNEXES 1, 1-A AND 23

24/12/2020

MAIN PUBLICATIONS ON THE SAT PAGE

On December 4 and 9, two updates of the Draft Draft of the Fourth Resolution of Modifications to the Miscellaneous Fiscal Resolution for 2020 were published on the SAT page, which is still pending publication in the DOF. The only changes made refer to the modification of the following rules:

GENERAL DISPOSITION

Rule 2.1.6. Non-working days

1.  

Subsection c) of section I and section II of this rule are amended to establish:

I. General vacation periods for the SAT are:

c) On December 17, 18, 21, 22, 23, 28, 29 and 30, 2020, as well as on January 4 and 5, 2021.

II. Non-business days for the SAT are April 9 and 10, 2020, November 2, 2020, as well as December 24 and 31, 2020, and January 6, 2021.

OF THE PAYMENT OF DUTIES

RULE 2.11.2. How to pay for mining rights

Taxpayers who, in accordance with Title II, Chapter XIII of the LFD, are obliged to pay mining rights, must submit a declaration in accordance with the procedure sheets 2 / RIGHTS “Declaration of the Payment of Mining Rights”, 3 / RIGHTS “Declaration of the Payment of the Special Mining Duty”, 4 / RIGHTS “Declaration of the Payment of the Additional Duty on Mining” and 5 / RIGHTS “Declaration of the Payment of the Extraordinary Mining Duty”, contained in Annex 1-A.

The obligation to present the statements referred to in this rule shall be deemed to have been fulfilled, by sending them and making the corresponding payment, in accordance with the provisions of the procedure sheets referred to in the preceding paragraph. Taxpayers who must submit supplementary returns must make them in accordance with the procedure sheets cited in the first paragraph of this rule.