On September 29, 2020, the Mexican Tax Authority (SAT) published the 3rd resolution of modifications to the 2020 Miscellaneous Tax Resolution in its 4th anticipated version and its Annex 1-A; through which the rule 2.12.15 “Clarification of invitation letters or exhortations of omitted obligations” was added, which guides taxpayers in the filing of clarifications of invitation letters or exhorts issued by the tax authority.