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14 April 2020Proposals submitted by the taxpayer´s ombudmsan (PRODECON) before the tax authority (SAT)
The PRODECON (Procuraduría de la Defensa del Contribuyente-Taxpayer’s Ombudsman), has been making some proposals and suggestions to the Tax Administration Service (SAT) in order to be able to help taxpayers due to the health emergency caused by COVID-19 in Mexico.
The aforementioned proposals are described below:
- Automatic refund of Income Tax for individuals, throughout the fiscal year of 2020.
- Deferral until July 31, 2020, of the obligation to submit provisional payments, applicable to legal entities and individuals, regarding the months of March, April and May of 2020.
- In the case of revocation recourses, the advanced electronic signature is required for its filing before the SAT, however; in some cases, the taxpayers do not have a current certificate and they cannot renew it since there are no available appointments in the SAT’s offices, therefore, the suspension of the deadlines to file the aforementioned means of defense is requested.
- Term extension of the deadline to submit the annual tax return for legal entities and individuals regarding the fiscal year of 2019, until July 31, 2020.
- For legal entities: Grant payments in 6 installments regarding the Income Tax generated in the annual tax return of 2019, without the tax authority’s explicit authorization or the granting of the guarantee of the tax interest.
Additionally, through the bulletin 005/2020, issued by the PRODECON, it was informed that the Tax Administration Service implemented a mechanism to refund within 3 business days, the favorable balances requested by the taxpayers. This means that as of April 1, 2020, taxpayers who submit their normal or complementary annual tax return of 2019 and obtain a favorable balance, the SAT will make the refund within 3 business days.
It is important to mention that none of the points mentioned above have been published in the Official Federal Gazette, therefore, we will be attentive to said publication to inform you in a timely manner.
We remain at your disposition for any questions or clarification in this regard.
