On May 29, 2020, the Tax Administration Service ("SAT") published on its website, the Advance Version of the Second Resolution of Amendments to the Miscellaneous Tax Resolution 2020. The amendments set forth in this second resolution will become effective once it is published in the Official Gazette of the Federation, which, to date, is still pending publication.
Among the amendments incorporated into the Miscellaneous Tax Resolution 2020 ("RMF 2020") are the following:
Publication of directories of civil organizations and trusts authorized to receive tax-deductible donations that have been revoked, lost their validity or suspended their activities.
- The first section is amended by specifying that the organizations listed in the directory, which are authorized to receive donations from abroad, are those organizations authorized under the Agreement to avoid double taxation and prevent tax evasion in income tax matters between Mexico and the United States of America.
- In the directory, some data such as the RFC and the corporate name of the donee will no longer be published, but data such as the state or status of the tax domicile stated in the RFC will be added, that is, whether it is located or not located and the state or status of the taxpayer in the RFC (active or in suspension of activities).
- For organizations whose authorization has been revoked, the number of the revocation notice must be published in the directory, in addition to the date of notification.
- Donatarias that file a notice of suspension of activities before the RFC, only the date of the beginning of the suspension will be published.
Validity of the authorization to receive deductible donations.
A paragraph is added to the rule, which establishes that civil organizations and trusts authorized to receive deductible donations that do not present the notice of resumption of activities or cancellation before the RFC, as well as those that are cancelled in said registry, will lose the continuity of the validity of their authorization. This information will be published in Annex 14 of the RMF 2020 and in the donatarias directory.
Rule 3.10.6 Assumptions and requirements to receive deductible donations.
The following clarifications and additions are made:
- Only in the event that the definitive authorization is obtained, the donee may request authorization to apply the deductible donations received in activities additional to those for which the authorization was granted, and must comply with the legal requirements for this purpose.
- Organizations that have obtained a conditional authorization may expressly state that they no longer wish to obtain the definitive authorization related to such conditional authorization. In such case, donations granted under the conditional authorization will not be deductible. However, those who are in this situation, may request again an authorization to receive deductible donations, having to satisfy all the legal requirements to obtain a definitive authorization, however, the conditioned authorization may only be granted once.
- Two more cases are added, in which the promoting civil organizations or trusts may not obtain authorization to receive deductible donations:
- When the organization or trust has any pending defense action against a previous resolution regarding the authorization to receive donations.
- When the legal representative, partners, associates or any member of the Technical Committee, Board of Directors or Administration that participate, directly or indirectly, in the administration, control or patrimony of the organization or trust, are or were subject to a criminal case or linked to a criminal proceeding, for the commission of any fiscal crime or related to the authenticity of documents.
The lawyers who collaborate with Fundación Basham, Ringe y Correa, A.C. are at your service to resolve any questions that may arise from this document.
A T T E N T A M E N T S
Basham, Ringe y Correa Foundation, A.C.
Mexico City, June 16, 2020.
