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

22/10/2020

MAIN PUBLICATIONS ON THE SAT PAGE.

On September 28 and 29, two updates of the Draft 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:

POWERS OF THE TAX AUTHORITIES

Rule 2.12.15. Clarification of letters of invitation or letters of obligation omitted

This rule is added to establish the way to clarify the requirements or invitations that taxpayers receive, according to the following:

When natural or legal persons receive an invitation or exhortation letter, by means of which any SAT authority requests to accredit compliance in the presentation of returns to which it is subject in accordance with the applicable tax provisions, for any tax, concept, period and exercise, they will be able to make the corresponding clarification before the Decentralized Collection Administration closest to their fiscal domicile, in accordance with the provisions of the procedure sheet 128 / CFF “Clarification of requirements or invitation letter of omitted obligations”, contained in Annex 1 -TO.

The provisions of this rule will not be applicable in the case of invitation letters issued by the General Administration of Large Taxpayers.

It should be noted that the clarification procedure referred to in this rule is carried out online through My Portal on the SAT website

TRANSIENT

THIRD.- Deadline for the certifying bodies to comply with the issuance of at least one certification

For the purposes of rule 2.21.6., Section III, which states that the authorized certifying bodies
must issue at least one compliance certification to an authorized third party on an annual basis, it is established that said bodies
They may submit the “Notice of certification of authorized third parties”, in terms of rule 2.21.7 and the procedure sheet 286 / CFF, contained in Annex 1-A, no later than October 31, 2020.