PROPOSED DRAFT OF THE THIRD RESOLUTION OF MODIFICATIONS TO THE MISCELLANEOUS TAX RESOLUTION FOR 2020 AND ITS ANNEXES 1, 1-A, 3, 14 and 23

23/11/2020

MAIN PUBLICATIONS ON THE SAT PAGE.

On October 28 and November 6, two more updates of the Draft of the Third 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 changes concern the following:

GENERAL DISPOSITION

Rule 2.1.6. Non-working days

1.  

Section II of this rule is amended to establish:

II. Non-business days for the SAT are April 9 and 10, as well as November 2, 2020.

DRAW FOR THE GOOD END

Chapter 11.5 is updated, called “The Decree by which tax incentives are granted to encourage the use of electronic payment means of payment, published in the DOF on November 6, 2020”, which includes rules 11.5.1 to 11.5 .9, which do not present significant changes with respect to the previous year, except for including the reference to article 33-B of the Fiscal Code among other details. These rules refer mainly to the requirements that financial entities and other entities participating in the delivery of prizes in the “El Buen Fin” draw must meet, such as the manifestation to participate, the information that they must provide to the SAT, as well as the determination and the way in which they will credit the corresponding stimulus.

The information related to the prizes, the dates and the people who may participate in the raffle will be made known through the bases of the “El Buen Fin” raffle, which for this purpose are published on the SAT Portal.