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

22/9/2020

MAIN PUBLICATIONS ON THE SAT PAGE.

On September 9 and 10, the Draft of the Third Resolution of Modifications to the Miscellaneous Fiscal Resolution for 2020 and an update thereof, which is still pending publication in the DOF, was published on the SAT page. In addition to indicating the modifications to Annexes 3 and 14 of the same, the only change refers to the following:

TRANSIENT

SECOND.- Extension of obligations of the Authorized Grantees

For the purposes of the third paragraph of rule 3.10.4., The continuity of the authorization to receive deductible donations for fiscal year 2021 is conditional on the authorized donees submitting the following no later than November 30, 2020:

• The report provided for in rule 3.10.11. and the procedure sheet 19 / ISR “Report to guarantee the transparency of the patrimony, as well as the use and destination of the donations received and activities destined to influence the legislation”, corresponding to the 2019 financial year, whose presentation was scheduled for July 2020.
• The informative return established in article 86, third paragraph of the Income Tax Law (annual declaration of income obtained and expenditures made) corresponding to fiscal year 2019, whose expiration was originally planned for February 15, 2020

These modifications will take effect as of September 9, 2020, based on Rule 1.8 of the RMF for 2020