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: