On June 19, 2020, The Mexican Tax Authority (SAT) published in the Official Federal Gazette the second draft of the Second Resolution of Modifications of the Miscellaneous Tax Resolution (RMF) and its Annex 1-A.
As of the date of release of this bulletin, the guidelines in the Regulations of the Federal Tax Code were not published; however, the authorities issued the following rule in the Miscellaneous Tax Resolution applicable for 2020:
Through the publication on the tax authority’s webpage, on May 29, 2020, of the
first preliminary draft of the Second Miscellaneous Tax Resolution applicable for
2020, important changes to rule 2.2.1 (password generated by taxpayers) were
made.
On April 13, the Technical Council of the Mexican Institute of Social Security, through the press bulletin 191/202, released among others, the following legal and administrative instruments to facilitate the payment of social security contributions:
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